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 。 Z/|oCwR
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现金 Cash in hand b"au9:F4@7
银行存款 Cash in bank /``4!jU
其他货币资金-外埠存款Other monetary assets - cash in other cities ^x! N]
其他货币资金-银行本票 Other monetary assets - cashier‘s check zfAkWSY
其他货币资金-银行汇票 Other monetary assets - bank draft #s'UA!)
其他货币资金-信用卡 Other monetary assets - credit cards 7rc6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit y?ps+ce93
其他货币资金-存出投资款 Other monetary assets - cash for investment ZQZBap"
短期投资-股票投资 Investments - Short term - stocks 3$.R=MQ7
短期投资-债券投资 Investments - Short term - bonds 4`x.d
短期投资-基金投资 Investments - Short term - funds QbF!V%+a's
短期投资-其他投资 Investments - Short term - others aR
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短期投资跌价准备 Provision for short-term investment Px!M^
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长期股权投资-股票投资 Long term equity investment - stocks PRs[!EB6
长期股权投资-其他股权投资 Long term equity investment - others i; 8""A
长期债券投资-债券投资 Long term securities investemnt - bonds y+ZRh?2
长期债券投资-其他债权投资 Long term securities investment - others )zFPf]gz
长期投资减值准备 Provision for long-term investment sXD.*D
应收票据 Notes receivable z!z+E%H^
应收股利 Dividends receivable O4Wn+$AN
应收利息 Interest receivable 6D[m}/?Uy
应收帐款 Trade debtors ;*3OkNxa3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors CXb-{|I}d
预付帐款 Prepayment L(p{>Ykcc
应收补贴款 Allowance receivable qjK'sge/
其他应收款 Other debtors J 8/]&Ow
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #HMJBQ4v#
其他流动资产 Other current assets m&GxLT6
物资采购 Purchase GI&XL'K&
原材料 Raw materials 'T(7EL3$}
包装物 Packing materials U]Iypl`l
低值易耗品 Low value consumbles SJYy,F],V"
材料成本差异 Material cost difference ^-s'Ad3
自制半成品 Self-manufactured goods -Y*"!8
库存商品 Finished goods Ig9gGI,
商品进销差价 Difference between purchase & sales of commodities C*;g!~{
委托加工物资 Consigned processiong material u7rA8u|TO
委托代销商品 Consignment-out 6ty>0
受托代销商品 Consignment-in q,#j
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分期收款发出商品 Goods on instalment sales ZT
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存货跌价准备 Provision for obsolete stocks 8"d0Su4r
待摊费用 Prepaid expenses On[:]#
待处理流动资产损益 Unsettled G/L on current assets 6Un61s
待处理固定资产损益 Unsettled G/L on fixed assets &P+7Um(
委托贷款-本金 Consignment loan - principle mSn>
委托贷款-利息 Consignment loan - interest q*^Y8s~3I
委托贷款-减值准备 Consignment loan - provision K$S:V=y%r7
固定资产-房屋建筑物 Fixed assets - Buildings )c'5M]V
固定资产-机器设备 Fixed assets - Plant and machinery '6^20rj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NWuJ&+gcO5
固定资产-运输设备 Fixed assets - Automobiles F9hh- "(Z
累计折旧 Accumulated depreciation >s@*S9cj:
固定资产减值准备 Impairment of fixed assets #6X
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工程物资-专用材料 Project material - specific materials `m6>r9:
工程物资-专用设备 Project material - specific equipment NVEjUt/
工程物资-预付大型设备款 Project material - prepaid for equipment J 3oEN'8S
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production R)>/P{A-P
在建工程 Construction in progress _JlbVe[<
在建工程减值准备 Impairment of construction in progress zp"Lp>i
固定资产清理 Disposal of fixed assets fS08q9,S /
无形资产-专利权 Intangible assets - patent q
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无形资产-非专利技术 Intangible assets - industrial property and know-how 6mP
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无形资产-商标权 Intangible assets - trademark rights YCJ6an
无形资产-土地使用权 Intangible assets - land use rights 4!'1o`8vs
无形资产-商誉 Intangible assets - goodwill XcoV27
无形资产减值准备 Impairment of intangible assets 7M#eR8*[se
长期待摊费用 Deferred assets (!-gX"<b
未确认融资费用 Unrecognized finance fees :r?gD2q
其他长期资产 Other long term assets Y\7>>
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递延税款借项 Deferred assets debits k z|2PP
应付票据 Notes payable ^/|agQ7D2
应付帐款 Trade creditors =0te.io)3O
预收帐款 Adanvances from customers X^!n'$^u
代销商品款 Consignment-in payables J%G
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其他应交款 Other payable to government ' `0kW_'
其他应付款 Other creditors C-
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应付股利 Proposed dividends Xb0$BAP
待转资产价值 Donated assets [>5<&[A
预计负债 Accrued liabilities I{8fTod
应付短期债券 Short-term debentures payable c/l%:!A
其他流动负债 Other current liabilities r-M:YB
预提费用 Accrued expenses *R] Ob9X
应付工资 Payroll payable >]6f!;Rt
应付福利费 Welfare payable #6<
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短期借款-抵押借款 Bank loans - Short term - pledged N=1zhI:VaQ
短期借款-信用借款 Bank loans - Short term - credit ;x 9_
短期借款-担保借款 Bank loans - Short term - guaranteed q^:>sfd
一年内到期长期借款 Long term loans due within one year s@USJ4#
一年内到期长期应付款 Long term payable due within one year "/ N ?$
长期借款 Bank loans - Long term MAhJ>qe8
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应付债券-债券面值 Bond payable - Par value BCDmce`=l
应付债券-债券溢价 Bond payable - Excess lHRs3+
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest Y ^s_v_s
长期应付款 Long term payable P}So>P~2
专项应付款 Specific payable zV)(i<Q
其他长期负债 Other long term liabilities /RVy?)hVT#
应交税金-所得税 Tax payable - income tax pkW }\r
应交税金-增值税 Tax payable - VAT D?+\"lI
应交税金-营业税 Tax payable - business tax (IlHg^"
应交税金-消费税 Tax payable - consumable tax XRZj+muTZ
应交税金-其他 Tax payable - others PI
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递延税款贷项 Deferred taxation credit $]V,H"
股本 Share capital (HNxo{t
已归还投资 Investment returned Y(aEp_kV
利润分配-其他转入 Profit appropriation - other transfer in @ |bN[X L
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bYPkqitqz
利润分配-提取储备基金 Profit appropriation - reserve fund Kp
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `Aa}q(}k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B,Pbm|U1
利润分配-利润归还投资 Profit appropriation - return investment by profit Gv
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ``;.Oy6jS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gMN>`Z`fV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BZS%p
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?vmu,y
期初未分配利润 Retained earnings, beginning of the year ]><K8N3Z
资本公积-股本溢价 Capital surplus - share premium 1D*oXE9Ig
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0c2O'&$au
资本公积-接受现金捐赠 Capital surplus - cash donation t>hoXn^-
资本公积-股权投资准备 Capital surplus - investment reserve ,;3bPjey
资本公积-拨款转入 Capital surplus - subsidiary kJQH{n+)R
资本公积-外币资本折算差额 Capital surplus - foreign currency translation se|>P=/
资本公积-其他 Capital surplus - others k#eH
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l ga%U~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l dd8'2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rz
sgPk
盈余公积-储备基金 Surplus reserve - reserve fund mLEJt,X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund TLcev*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5j8aMnv s
主营业务收入 Sales u
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主营业务成本 Cost of sales b 7XTOB_HO
主营业务税金及附加 Sales tax BiFU3FlTf
营业费用 Operating expenses csh@C
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管理费用 General and administrative expenses A-n@:` n~
财务费用 Financial expenses M =/+q
投资收益 Investment income s3(mkdXv
其他业务收入 Other operating income 6o5NeKZ
营业外收入 Non-operating income \d'>Ky;GD
补贴收入 Subsidy income ,9A1p06
其他业务支出 Other operating expenses 'CQ~ZV5
营业外支出 Non-operating expenses -_*ux!
所得税 Income tax /)%$xi
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