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 。 \eQla8s
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现金 Cash in hand eIg+PuQD]
银行存款 Cash in bank vt.P*Z5
其他货币资金-外埠存款Other monetary assets - cash in other cities 9JPEj-3`g
其他货币资金-银行本票 Other monetary assets - cashier‘s check &|b4\uj9
其他货币资金-银行汇票 Other monetary assets - bank draft Kq&qE>Ju
其他货币资金-信用卡 Other monetary assets - credit cards O~ 27/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?6f7ld5
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks ~^&R#4J
短期投资-债券投资 Investments - Short term - bonds :?=Q39O9
短期投资-基金投资 Investments - Short term - funds hGI+:Js6
短期投资-其他投资 Investments - Short term - others >7'+ye6z
短期投资跌价准备 Provision for short-term investment 8Atq,GcG
长期股权投资-股票投资 Long term equity investment - stocks sw
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长期股权投资-其他股权投资 Long term equity investment - others J!hFN]M<<
长期债券投资-债券投资 Long term securities investemnt - bonds EyY],W1 Y
长期债券投资-其他债权投资 Long term securities investment - others _A{+H^,
长期投资减值准备 Provision for long-term investment U\jb"
应收票据 Notes receivable t<63 8`{kk
应收股利 Dividends receivable q8>t!rh<R
应收利息 Interest receivable oQT2S>cm^
应收帐款 Trade debtors @vRwzc\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors lpy:
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预付帐款 Prepayment byGn,m
应收补贴款 Allowance receivable M-J<n>hl
其他应收款 Other debtors Z/<#n\>t0>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h/2/vBs
其他流动资产 Other current assets I{ ryD -!
物资采购 Purchase |0sPka/u16
原材料 Raw materials FI"HJwAs
包装物 Packing materials Icx7.
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低值易耗品 Low value consumbles ~$<UE}qp
材料成本差异 Material cost difference E!J=8C.:
自制半成品 Self-manufactured goods PcC/_+2
库存商品 Finished goods /=)
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商品进销差价 Difference between purchase & sales of commodities khx.yRx
委托加工物资 Consigned processiong material ?Ik4
委托代销商品 Consignment-out *fnvZw?
受托代销商品 Consignment-in aD9q^EoEs
分期收款发出商品 Goods on instalment sales (ChD]PWQ
存货跌价准备 Provision for obsolete stocks VUtXxvH
待摊费用 Prepaid expenses
q0&$7GH4
待处理流动资产损益 Unsettled G/L on current assets z.oU4c
待处理固定资产损益 Unsettled G/L on fixed assets |=6_ xRyr
委托贷款-本金 Consignment loan - principle Y$<D9fs3
委托贷款-利息 Consignment loan - interest qMP1k7uG)
委托贷款-减值准备 Consignment loan - provision Eectxyr?;N
固定资产-房屋建筑物 Fixed assets - Buildings bgF^(T35
固定资产-机器设备 Fixed assets - Plant and machinery =\};it{u
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m$wlflt
固定资产-运输设备 Fixed assets - Automobiles };,/0Fu
累计折旧 Accumulated depreciation !'G~k+
固定资产减值准备 Impairment of fixed assets w1`Q
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工程物资-专用材料 Project material - specific materials n~.*1. P
工程物资-专用设备 Project material - specific equipment W)*p2#l
工程物资-预付大型设备款 Project material - prepaid for equipment +=BAslk
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,.tfWN%t\
在建工程 Construction in progress MHi8E9_O
在建工程减值准备 Impairment of construction in progress PuL<^aJ
固定资产清理 Disposal of fixed assets =*Z5!W'd
无形资产-专利权 Intangible assets - patent Y?K{(szo ?
无形资产-非专利技术 Intangible assets - industrial property and know-how (JUZCP/ \
无形资产-商标权 Intangible assets - trademark rights iW%8/$
无形资产-土地使用权 Intangible assets - land use rights y_p.Gzy(^}
无形资产-商誉 Intangible assets - goodwill t2>fmQIQ
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets J00VTb`
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets ^T::-pN*
递延税款借项 Deferred assets debits <h-vjz
应付票据 Notes payable p5r]J +1
应付帐款 Trade creditors Gf EX>
预收帐款 Adanvances from customers 9iUr nG*
代销商品款 Consignment-in payables 42J{aJVH
其他应交款 Other payable to government 6!'3oN{
其他应付款 Other creditors Z;/$
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应付股利 Proposed dividends }7E^ZZ]f
待转资产价值 Donated assets 6Orum/|h
预计负债 Accrued liabilities m,UGW
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应付短期债券 Short-term debentures payable f y:,_#
其他流动负债 Other current liabilities G 0%6ch^%
预提费用 Accrued expenses L|
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应付工资 Payroll payable y){
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应付福利费 Welfare payable }G4ztiuG
短期借款-抵押借款 Bank loans - Short term - pledged }XO K,Hw
短期借款-信用借款 Bank loans - Short term - credit I M-L'9
短期借款-担保借款 Bank loans - Short term - guaranteed E;JsBH
一年内到期长期借款 Long term loans due within one year Sz- Jy:j
一年内到期长期应付款 Long term payable due within one year p$O
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长期借款 Bank loans - Long term _8Kx6s%
应付债券-债券面值 Bond payable - Par value VCXJwVb
应付债券-债券溢价 Bond payable - Excess 3RLFp\i"s
应付债券-债券折价 Bond payable - Discount 5[0
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应付债券-应计利息 Bond payable - Accrued interest s<qe,'Y
长期应付款 Long term payable $YN6<5R)
专项应付款 Specific payable =6"2UC&
其他长期负债 Other long term liabilities W`\R%>$H
应交税金-所得税 Tax payable - income tax g35DV6
应交税金-增值税 Tax payable - VAT h 3]wL.V
应交税金-营业税 Tax payable - business tax qlL`jWJ
应交税金-消费税 Tax payable - consumable tax =|3fs7
应交税金-其他 Tax payable - others ^6
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递延税款贷项 Deferred taxation credit QFYWA1<pDh
股本 Share capital Og,$ sH}`
已归还投资 Investment returned <Utnz)
利润分配-其他转入 Profit appropriation - other transfer in &?mD$Eo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8GvJ0Jq}U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /"eey(X
利润分配-提取储备基金 Profit appropriation - reserve fund ZI= %JU(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X!e[GJ
利润分配-利润归还投资 Profit appropriation - return investment by profit \"X!2
利润分配-应付优先股股利 Profit appropriation - preference shares dividends C(00<~JC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $STaQ28C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cSXwYZDx?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cWoPB
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期初未分配利润 Retained earnings, beginning of the year UK<Nj<-'t
资本公积-股本溢价 Capital surplus - share premium 6Yx4lWBR?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gbH<]?
资本公积-接受现金捐赠 Capital surplus - cash donation xuqv6b.
资本公积-股权投资准备 Capital surplus - investment reserve vI>>\.ED
资本公积-拨款转入 Capital surplus - subsidiary =EHUR'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zT!drq: x
资本公积-其他 Capital surplus - others i_j[?.?X}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N<~t3/Nm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XUz3*rfs
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j'A_'g'^
盈余公积-储备基金 Surplus reserve - reserve fund Y;?{
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund Pi]19boM.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ILGMMA_2
主营业务收入 Sales 19w*!FGX
主营业务成本 Cost of sales N@t|7~
主营业务税金及附加 Sales tax KET2Ws[w
营业费用 Operating expenses 7 @D@ucL
管理费用 General and administrative expenses `$ 6rz
财务费用 Financial expenses HMSO=)@+
投资收益 Investment income `{dm;j5/y
其他业务收入 Other operating income o,_?^'@
营业外收入 Non-operating income
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补贴收入 Subsidy income gt@m?w(
其他业务支出 Other operating expenses Lm%:K]X
营业外支出 Non-operating expenses wB.&}p9p
所得税 Income tax C{U?0!^
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