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 。 7P3<o!YA
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现金 Cash in hand 08TaFzP81
银行存款 Cash in bank @rnp- +kq
其他货币资金-外埠存款Other monetary assets - cash in other cities (|yR
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其他货币资金-银行本票 Other monetary assets - cashier‘s check FK4nz2&4
其他货币资金-银行汇票 Other monetary assets - bank draft u=p ;A1oy
其他货币资金-信用卡 Other monetary assets - credit cards @4 zi]
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit -X"5G
其他货币资金-存出投资款 Other monetary assets - cash for investment .b=M5JsyV
短期投资-股票投资 Investments - Short term - stocks r1[E{Tpz
短期投资-债券投资 Investments - Short term - bonds ga4/,
短期投资-基金投资 Investments - Short term - funds *u|lmALs
短期投资-其他投资 Investments - Short term - others Cfv L)f
短期投资跌价准备 Provision for short-term investment !Iw{Y'
长期股权投资-股票投资 Long term equity investment - stocks W0+gfg
长期股权投资-其他股权投资 Long term equity investment - others 5~ _eN
长期债券投资-债券投资 Long term securities investemnt - bonds {:};(oz)f
长期债券投资-其他债权投资 Long term securities investment - others ltCwns
长期投资减值准备 Provision for long-term investment Wrf^O2
应收票据 Notes receivable Tf&f`/
应收股利 Dividends receivable 1g~Dm}m
应收利息 Interest receivable /0B07B
应收帐款 Trade debtors )LXoey!aZ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^ l]]qdNr
预付帐款 Prepayment c,v^A+sZu
应收补贴款 Allowance receivable J~_L4*Jw
其他应收款 Other debtors [
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %Y)PH-z
其他流动资产 Other current assets Zu2m%=J`
物资采购 Purchase fZka%[B
原材料 Raw materials {pcf;1^t
包装物 Packing materials !SLP8|Cd
低值易耗品 Low value consumbles fP^W"y
材料成本差异 Material cost difference ?~VWW<lR
自制半成品 Self-manufactured goods B-y0;0
库存商品 Finished goods >,w\lf9
商品进销差价 Difference between purchase & sales of commodities TIK/ %T
委托加工物资 Consigned processiong material 8!
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委托代销商品 Consignment-out P.[6s$J
受托代销商品 Consignment-in fWtb mUq
分期收款发出商品 Goods on instalment sales htUy2v#V
存货跌价准备 Provision for obsolete stocks H{ n>KZ]\
待摊费用 Prepaid expenses <r_P?
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待处理流动资产损益 Unsettled G/L on current assets ,$MWk(S
待处理固定资产损益 Unsettled G/L on fixed assets xh+
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委托贷款-本金 Consignment loan - principle 8!`7-
委托贷款-利息 Consignment loan - interest Vze!/ED
委托贷款-减值准备 Consignment loan - provision LW83Y/7
固定资产-房屋建筑物 Fixed assets - Buildings m6~ sKJV
固定资产-机器设备 Fixed assets - Plant and machinery 9[t]]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures I,],?DQX2)
固定资产-运输设备 Fixed assets - Automobiles Gx(K N57D
累计折旧 Accumulated depreciation fd!pM4"0
固定资产减值准备 Impairment of fixed assets 2 Ft0C2
工程物资-专用材料 Project material - specific materials vxbH^b
工程物资-专用设备 Project material - specific equipment ~cO?S2!W
工程物资-预付大型设备款 Project material - prepaid for equipment +BtLyQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *@bg/S
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在建工程 Construction in progress "xvV'&lQ
在建工程减值准备 Impairment of construction in progress )H[h53bIq
固定资产清理 Disposal of fixed assets mFgb_Cd
无形资产-专利权 Intangible assets - patent 7.lK$J:
无形资产-非专利技术 Intangible assets - industrial property and know-how G<">/_jn
无形资产-商标权 Intangible assets - trademark rights ohQz%?r
无形资产-土地使用权 Intangible assets - land use rights i#@ v_^ q
无形资产-商誉 Intangible assets - goodwill %9~kA5Qj
无形资产减值准备 Impairment of intangible assets M\Uc;:) H
长期待摊费用 Deferred assets *7xQp!w^
未确认融资费用 Unrecognized finance fees IEIxjek
其他长期资产 Other long term assets J[&
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递延税款借项 Deferred assets debits {|Mxvp*Hg
应付票据 Notes payable S+_A
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应付帐款 Trade creditors %mB!|'K%
预收帐款 Adanvances from customers C)&gL=O*$
代销商品款 Consignment-in payables d!}jdt5%
其他应交款 Other payable to government c"%_]7
其他应付款 Other creditors h|c:!VN@
应付股利 Proposed dividends +h gaBJy
待转资产价值 Donated assets gNEzlx8A
预计负债 Accrued liabilities {jx#^n&5R
应付短期债券 Short-term debentures payable Sg_-OX@f
其他流动负债 Other current liabilities dFI.`pB
预提费用 Accrued expenses HonAK
应付工资 Payroll payable 8M3p\}O
应付福利费 Welfare payable O9qKwn;q(
短期借款-抵押借款 Bank loans - Short term - pledged Q?Bjq>
短期借款-信用借款 Bank loans - Short term - credit z/P^-N>
短期借款-担保借款 Bank loans - Short term - guaranteed (zM+7tJH
一年内到期长期借款 Long term loans due within one year .^9/ 0.g8t
一年内到期长期应付款 Long term payable due within one year hZss
长期借款 Bank loans - Long term eBSn1n
应付债券-债券面值 Bond payable - Par value `F-Dd4B
应付债券-债券溢价 Bond payable - Excess @
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应付债券-债券折价 Bond payable - Discount Q8gdI
应付债券-应计利息 Bond payable - Accrued interest Vne.HFXA
长期应付款 Long term payable Y00i{/a 8
专项应付款 Specific payable ys.!S.k+
其他长期负债 Other long term liabilities ^)C$8:@
应交税金-所得税 Tax payable - income tax -pU\"$nuxH
应交税金-增值税 Tax payable - VAT c~0VNuN
应交税金-营业税 Tax payable - business tax G8<It5CU
应交税金-消费税 Tax payable - consumable tax ]mO+<{{4X
应交税金-其他 Tax payable - others QX.F1T2e?
递延税款贷项 Deferred taxation credit 3*2&Fw!B
股本 Share capital Ro3I/NI>
已归还投资 Investment returned &>) `P[x
利润分配-其他转入 Profit appropriation - other transfer in )qe$rD;N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ('o; M:
利润分配-提取储备基金 Profit appropriation - reserve fund g*w-"%"O
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [r/Seg"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *Y^Y
利润分配-利润归还投资 Profit appropriation - return investment by profit .U(SkZ`6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cVP49r}}v
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D)/XP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oVuj020
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares C(%5,|6
期初未分配利润 Retained earnings, beginning of the year /J9T=N
资本公积-股本溢价 Capital surplus - share premium u
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {L2Gb(YLW
资本公积-接受现金捐赠 Capital surplus - cash donation i_ODgc`H
资本公积-股权投资准备 Capital surplus - investment reserve \ \mO+N47i
资本公积-拨款转入 Capital surplus - subsidiary <1'X)n&Kw$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yS.fe[
资本公积-其他 Capital surplus - others 2h? r![
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k`4\.m"&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1Sc~Vb|>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c&I,ed
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盈余公积-储备基金 Surplus reserve - reserve fund
d8 BK/b
盈余公积-企业发展基金 Surplus reserve - enterprise development fund BI]ut|Qw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G/RheH
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主营业务收入 Sales W%
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主营业务成本 Cost of sales - m x3^
主营业务税金及附加 Sales tax _^2[(<Gmv
营业费用 Operating expenses _6ax{:/Q
管理费用 General and administrative expenses .pu`\BW>
财务费用 Financial expenses T=p}By3a
投资收益 Investment income 23n8,} H,
其他业务收入 Other operating income }yC,uEV
营业外收入 Non-operating income Q]?J%P.
补贴收入 Subsidy income OrH1fhh
其他业务支出 Other operating expenses fdH'z:Xao
营业外支出 Non-operating expenses . =foXN
所得税 Income tax HI?~t|[y
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