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 。 QcL@3QC
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现金 Cash in hand QMBT8x/+_'
银行存款 Cash in bank OF7hp5
其他货币资金-外埠存款Other monetary assets - cash in other cities kw$7G1Q
其他货币资金-银行本票 Other monetary assets - cashier‘s check -5b|nQuY
其他货币资金-银行汇票 Other monetary assets - bank draft p[C"K0>:_F
其他货币资金-信用卡 Other monetary assets - credit cards F,Q;sq
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9VxM1-8Gs
其他货币资金-存出投资款 Other monetary assets - cash for investment H ni^S
短期投资-股票投资 Investments - Short term - stocks i]r(VKX
短期投资-债券投资 Investments - Short term - bonds $XhMI;h
短期投资-基金投资 Investments - Short term - funds Qb^G1#r@C
短期投资-其他投资 Investments - Short term - others "@&TC"YG0
短期投资跌价准备 Provision for short-term investment !:|*!
长期股权投资-股票投资 Long term equity investment - stocks G1z*e.+y
长期股权投资-其他股权投资 Long term equity investment - others X(ph$,[
长期债券投资-债券投资 Long term securities investemnt - bonds "tCTkog3]
长期债券投资-其他债权投资 Long term securities investment - others ZRxOXt&;
长期投资减值准备 Provision for long-term investment W<)P@_+-
应收票据 Notes receivable @GN2v,WA?
应收股利 Dividends receivable
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应收利息 Interest receivable
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应收帐款 Trade debtors op}!1y$9P
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +]%S}<R
预付帐款 Prepayment KrpIH6
应收补贴款 Allowance receivable \P.h;|u
其他应收款 Other debtors !kE5]<H\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Cq2Wpu-u
其他流动资产 Other current assets C#U(POA
物资采购 Purchase +X/a+y-
原材料 Raw materials Xfc$M(a
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包装物 Packing materials wD9K\%jIr!
低值易耗品 Low value consumbles ZIx-mC5
材料成本差异 Material cost difference gyvrQ, u
自制半成品 Self-manufactured goods V\Cl""`XN
库存商品 Finished goods UGPDwgq\v
商品进销差价 Difference between purchase & sales of commodities 2l)"I
委托加工物资 Consigned processiong material u(f
委托代销商品 Consignment-out >_?i)%+)
受托代销商品 Consignment-in i5}Z k r
分期收款发出商品 Goods on instalment sales <K [y~9u
存货跌价准备 Provision for obsolete stocks DC8#b`j
待摊费用 Prepaid expenses kG>jb!e@(
待处理流动资产损益 Unsettled G/L on current assets %y6Q3@
待处理固定资产损益 Unsettled G/L on fixed assets uE
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委托贷款-本金 Consignment loan - principle 6j6CA?|
委托贷款-利息 Consignment loan - interest }emUpju<C
委托贷款-减值准备 Consignment loan - provision gI^&z
固定资产-房屋建筑物 Fixed assets - Buildings Nj>6TD81u
固定资产-机器设备 Fixed assets - Plant and machinery jaoZ}}V_$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures L"bJ#0m
固定资产-运输设备 Fixed assets - Automobiles 1b9S";ct0
累计折旧 Accumulated depreciation !vwio!
固定资产减值准备 Impairment of fixed assets E'LI0fr
工程物资-专用材料 Project material - specific materials XKjrS
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工程物资-专用设备 Project material - specific equipment c| ?(>
工程物资-预付大型设备款 Project material - prepaid for equipment G WIsT\J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production stRM*.
在建工程 Construction in progress /whaY4__O\
在建工程减值准备 Impairment of construction in progress ,sL'T[tuiU
固定资产清理 Disposal of fixed assets Yqs=jTq`{
无形资产-专利权 Intangible assets - patent }n9(|i+
无形资产-非专利技术 Intangible assets - industrial property and know-how DhM=q
无形资产-商标权 Intangible assets - trademark rights ws0qwv#
无形资产-土地使用权 Intangible assets - land use rights _KH91$iW8m
无形资产-商誉 Intangible assets - goodwill oV%:XuywT
无形资产减值准备 Impairment of intangible assets Zex
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长期待摊费用 Deferred assets A%8
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未确认融资费用 Unrecognized finance fees U<j5s\Y,
其他长期资产 Other long term assets *$eH3nn6g
递延税款借项 Deferred assets debits \jC) ;mk
应付票据 Notes payable h[remR#3\
应付帐款 Trade creditors 9\_s&p=:.
预收帐款 Adanvances from customers C7%R2>}?f
代销商品款 Consignment-in payables (e7!p=D
其他应交款 Other payable to government hZ4 5i?%
其他应付款 Other creditors KR?;7*qF
应付股利 Proposed dividends W> pe-
待转资产价值 Donated assets gnp.!-
预计负债 Accrued liabilities !K-1tp$
应付短期债券 Short-term debentures payable xTAfVN
其他流动负债 Other current liabilities wsQnjT>
预提费用 Accrued expenses 2w.FC
应付工资 Payroll payable :=NXwY3~M
应付福利费 Welfare payable g6Vkns4
短期借款-抵押借款 Bank loans - Short term - pledged doanTF4Da
短期借款-信用借款 Bank loans - Short term - credit B[uyr)$
短期借款-担保借款 Bank loans - Short term - guaranteed |
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一年内到期长期借款 Long term loans due within one year G+c&e:ip<
一年内到期长期应付款 Long term payable due within one year bsQ'kBD
长期借款 Bank loans - Long term M}|(:o3Yo
应付债券-债券面值 Bond payable - Par value #z(:n5$F
应付债券-债券溢价 Bond payable - Excess E'WXi!>7p
应付债券-债券折价 Bond payable - Discount S F)$b
应付债券-应计利息 Bond payable - Accrued interest e)e(f"t6Q
长期应付款 Long term payable wiN0|h>,
专项应付款 Specific payable ']nIa7
其他长期负债 Other long term liabilities oywiX@]~7
应交税金-所得税 Tax payable - income tax 45JL{YRN
应交税金-增值税 Tax payable - VAT s$#64"F
应交税金-营业税 Tax payable - business tax mV^w|x
应交税金-消费税 Tax payable - consumable tax d'_q9uf'
应交税金-其他 Tax payable - others pf8'xdExH)
递延税款贷项 Deferred taxation credit Gld~GyB\k
股本 Share capital ,Q"'q0hM=
已归还投资 Investment returned ;
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利润分配-其他转入 Profit appropriation - other transfer in p\[!=ZXFr\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !RKuEg4hQ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?\\wLZ
利润分配-提取储备基金 Profit appropriation - reserve fund BwHJr(n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nn_fhc>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gN/!w:
利润分配-利润归还投资 Profit appropriation - return investment by profit Y][12{I{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s,_+5ukv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MXSD8]je
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oCCtjr
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w[z=x
期初未分配利润 Retained earnings, beginning of the year goR_\b
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资本公积-股本溢价 Capital surplus - share premium T, #-: }
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )>f
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资本公积-接受现金捐赠 Capital surplus - cash donation ,ojJ;w5D
资本公积-股权投资准备 Capital surplus - investment reserve >v,X:B?+FL
资本公积-拨款转入 Capital surplus - subsidiary nFni1cCD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K\-N'M!Z
资本公积-其他 Capital surplus - others >M5}L<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RC7F/|w.z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dC6>&@
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VESvCei
盈余公积-储备基金 Surplus reserve - reserve fund KGJSGvo+y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund t]&.'n,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0Jv6?7]LKa
主营业务收入 Sales s4Ja y!A
主营业务成本 Cost of sales `v?hL~
主营业务税金及附加 Sales tax 8$-MUF,
营业费用 Operating expenses v
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管理费用 General and administrative expenses >9w^C1"
财务费用 Financial expenses `*U@d%a
投资收益 Investment income Apu-9|oP
其他业务收入 Other operating income t3$ cX_
营业外收入 Non-operating income $@VJ@JAe
补贴收入 Subsidy income w^L`"
其他业务支出 Other operating expenses E]q>ggeNH
营业外支出 Non-operating expenses GIla
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所得税 Income tax A6szTX#0
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