2011年注册会计师考试常见英语单词辅导(四),长期债券投资-其他债权投资 Long term securities investment - others 。 <T JUKznO
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现金 Cash in hand gS~QlW V
银行存款 Cash in bank <e|I?zI9-
其他货币资金-外埠存款Other monetary assets - cash in other cities EI6K0{'&X
其他货币资金-银行本票 Other monetary assets - cashier‘s check mjG-A8y
其他货币资金-银行汇票 Other monetary assets - bank draft *KSQ^.sYh
其他货币资金-信用卡 Other monetary assets - credit cards # (B <n
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `yJpDGh
其他货币资金-存出投资款 Other monetary assets - cash for investment ^.y}2
短期投资-股票投资 Investments - Short term - stocks D U#6%8~
短期投资-债券投资 Investments - Short term - bonds VqLqj$P
短期投资-基金投资 Investments - Short term - funds hkeOe
短期投资-其他投资 Investments - Short term - others <)+9PV<w
短期投资跌价准备 Provision for short-term investment n%? bMDS
长期股权投资-股票投资 Long term equity investment - stocks <zH24[
长期股权投资-其他股权投资 Long term equity investment - others g|8G!7O
长期债券投资-债券投资 Long term securities investemnt - bonds WjtmV2b<7
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment Im
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应收票据 Notes receivable %JmSCjt`G
应收股利 Dividends receivable yhg^1l|t,
应收利息 Interest receivable ,
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应收帐款 Trade debtors U=MFNp+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U7(84k\j
预付帐款 Prepayment (gZKR2hO
应收补贴款 Allowance receivable <[Ae0UK
其他应收款 Other debtors vx /NG$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }N!I|<"/
其他流动资产 Other current assets eS9uKb5n(
物资采购 Purchase a,IE;5kG
原材料 Raw materials iE>E*!aBg
包装物 Packing materials wB}s>o\
低值易耗品 Low value consumbles XqMJe'%r
材料成本差异 Material cost difference E'zLgU)r`
自制半成品 Self-manufactured goods VeidB!GyP
库存商品 Finished goods -v#0.3zm
商品进销差价 Difference between purchase & sales of commodities .^0@^%Wi
委托加工物资 Consigned processiong material 5]DgfwX
委托代销商品 Consignment-out Kf#9-.}?
受托代销商品 Consignment-in $TS4YaJ%
分期收款发出商品 Goods on instalment sales ={y Mk
存货跌价准备 Provision for obsolete stocks @DG$
待摊费用 Prepaid expenses !=M[u+-
待处理流动资产损益 Unsettled G/L on current assets $-'p6^5
待处理固定资产损益 Unsettled G/L on fixed assets E!w%oTx{OR
委托贷款-本金 Consignment loan - principle zLd
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委托贷款-利息 Consignment loan - interest Ge=+0W)&
委托贷款-减值准备 Consignment loan - provision c.y8 x
固定资产-房屋建筑物 Fixed assets - Buildings YNV4w{>FD
固定资产-机器设备 Fixed assets - Plant and machinery l1XA9>n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o8c4h<,
固定资产-运输设备 Fixed assets - Automobiles 8%v1[Wi
累计折旧 Accumulated depreciation v {E~R
固定资产减值准备 Impairment of fixed assets aj;OG^(!2_
工程物资-专用材料 Project material - specific materials dq[X:3i
工程物资-专用设备 Project material - specific equipment |%.V{vgP7
工程物资-预付大型设备款 Project material - prepaid for equipment 6? u9hi
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]Z%9l(
在建工程 Construction in progress FYh+G-Y#
在建工程减值准备 Impairment of construction in progress jy#'oadS?
固定资产清理 Disposal of fixed assets k_$:?
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无形资产-专利权 Intangible assets - patent <Uf?7
无形资产-非专利技术 Intangible assets - industrial property and know-how 53X H|Ap
无形资产-商标权 Intangible assets - trademark rights bC{1LY0
无形资产-土地使用权 Intangible assets - land use rights ,tBb$T)7<
无形资产-商誉 Intangible assets - goodwill 6'+;5 M!
无形资产减值准备 Impairment of intangible assets uBp"YX9rx
长期待摊费用 Deferred assets HC4qP9Gs
未确认融资费用 Unrecognized finance fees seO7/h_a
其他长期资产 Other long term assets S{_i1'
递延税款借项 Deferred assets debits #)hc^gIO&<
应付票据 Notes payable DY| s|:d
应付帐款 Trade creditors kpFt
预收帐款 Adanvances from customers SJ4[n.tPI
代销商品款 Consignment-in payables dNd(57
其他应交款 Other payable to government {z:aZ]QhKc
其他应付款 Other creditors ]Q-*xho
应付股利 Proposed dividends X}Heaqn
待转资产价值 Donated assets TV#X@jQ
预计负债 Accrued liabilities 6S*L[zBnA\
应付短期债券 Short-term debentures payable xfYDjf :<
其他流动负债 Other current liabilities }cUq1r-bW
预提费用 Accrued expenses wJ
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应付工资 Payroll payable t;g=@o9YA
应付福利费 Welfare payable @T>\pP]o
短期借款-抵押借款 Bank loans - Short term - pledged +zMWIG
短期借款-信用借款 Bank loans - Short term - credit _Ec9g^I10
短期借款-担保借款 Bank loans - Short term - guaranteed Z_^i2eJ
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一年内到期长期借款 Long term loans due within one year \/E+nn\)
一年内到期长期应付款 Long term payable due within one year 701ei;
长期借款 Bank loans - Long term yr=$a3web;
应付债券-债券面值 Bond payable - Par value >9F&x>~
应付债券-债券溢价 Bond payable - Excess h$3o]~t
应付债券-债券折价 Bond payable - Discount 7OSk0%Q,
应付债券-应计利息 Bond payable - Accrued interest )nncCUW
长期应付款 Long term payable WBcnE(zF
专项应付款 Specific payable xz5V.
其他长期负债 Other long term liabilities |T!ivd1G
应交税金-所得税 Tax payable - income tax 1nHQ)od
应交税金-增值税 Tax payable - VAT ECq(i(
应交税金-营业税 Tax payable - business tax l\+^.ezD
应交税金-消费税 Tax payable - consumable tax PL*Mz(&bf
应交税金-其他 Tax payable - others AP1Eiv<Hub
递延税款贷项 Deferred taxation credit {p -q&k&R|
股本 Share capital %NH#8#';2
已归还投资 Investment returned ry^FJyjW
利润分配-其他转入 Profit appropriation - other transfer in gl k-: #
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f,S,35`qa
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U tb"6_
利润分配-提取储备基金 Profit appropriation - reserve fund ,ddoII
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8n_!WDD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }.+{M.[}
利润分配-利润归还投资 Profit appropriation - return investment by profit A5U//y![{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends M1UabqQ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~<
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (6b*JQ^^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [d
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期初未分配利润 Retained earnings, beginning of the year Y8$Y]2
资本公积-股本溢价 Capital surplus - share premium e+`LtEve0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LmCr[9/
资本公积-接受现金捐赠 Capital surplus - cash donation Yz"B
资本公积-股权投资准备 Capital surplus - investment reserve [w>T.b
资本公积-拨款转入 Capital surplus - subsidiary H]i.\
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation OA
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资本公积-其他 Capital surplus - others $q}zW%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,#
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a| w.G "W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {Y0Uln5u
盈余公积-储备基金 Surplus reserve - reserve fund ?%)G%2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1a_R8j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^?-SMcUHB
主营业务收入 Sales O$
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主营业务成本 Cost of sales \L6kCY
主营业务税金及附加 Sales tax {lNvKm)w
营业费用 Operating expenses c~,
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管理费用 General and administrative expenses c4\Nuy
财务费用 Financial expenses 2kG(\+\
投资收益 Investment income yf
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其他业务收入 Other operating income 45?aV@
营业外收入 Non-operating income E[IjeJB5
补贴收入 Subsidy income PIo8m f/
其他业务支出 Other operating expenses `1O<UJX
营业外支出 Non-operating expenses Z{Si`GA
所得税 Income tax ,}8|[)"
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