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 。 !wKiMgLS
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现金 Cash in hand @@=,bO
银行存款 Cash in bank h;~NA}>
其他货币资金-外埠存款Other monetary assets - cash in other cities ruy?#rk
其他货币资金-银行本票 Other monetary assets - cashier‘s check olK*uD'`
其他货币资金-银行汇票 Other monetary assets - bank draft x!u6LDq0
其他货币资金-信用卡 Other monetary assets - credit cards i*mI-l
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^!x qOp!
其他货币资金-存出投资款 Other monetary assets - cash for investment D!i|KI/
短期投资-股票投资 Investments - Short term - stocks juxAyds
短期投资-债券投资 Investments - Short term - bonds /Z]hX*QR
短期投资-基金投资 Investments - Short term - funds j?VHR$
短期投资-其他投资 Investments - Short term - others V@K^9R,|
短期投资跌价准备 Provision for short-term investment o5G]|JM_
长期股权投资-股票投资 Long term equity investment - stocks c)c_Qv
长期股权投资-其他股权投资 Long term equity investment - others ajX]
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长期债券投资-债券投资 Long term securities investemnt - bonds EF;B)y=
长期债券投资-其他债权投资 Long term securities investment - others boZ/*+t
长期投资减值准备 Provision for long-term investment ?"@SxM~\
应收票据 Notes receivable
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应收股利 Dividends receivable JvS
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应收利息 Interest receivable ,<[x9 "3\
应收帐款 Trade debtors 2FGCf} ,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #r]GnC,
预付帐款 Prepayment s:I 8~Cc
应收补贴款 Allowance receivable -o5
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其他应收款 Other debtors `0-i>>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors nWUau:%
其他流动资产 Other current assets oUB9)C~
物资采购 Purchase T7N\b]?j@Y
原材料 Raw materials l>)+HoD
包装物 Packing materials ozA%u,\7k
低值易耗品 Low value consumbles /K_*Drk>
材料成本差异 Material cost difference ;XXEvRk
自制半成品 Self-manufactured goods 4 &0MB>m
库存商品 Finished goods ]Nue1xV_
商品进销差价 Difference between purchase & sales of commodities am/D$ (l1
委托加工物资 Consigned processiong material A$?o3--#]G
委托代销商品 Consignment-out },#AlShZu
受托代销商品 Consignment-in 5"D\n B
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分期收款发出商品 Goods on instalment sales >Fc=F#tA9
存货跌价准备 Provision for obsolete stocks 5,R<9FjW
待摊费用 Prepaid expenses w7~&Xxa/
待处理流动资产损益 Unsettled G/L on current assets )7Oj
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle =-G4BQ
委托贷款-利息 Consignment loan - interest #:Ukv?
委托贷款-减值准备 Consignment loan - provision q2M%AvR
固定资产-房屋建筑物 Fixed assets - Buildings ca%XA|_J
固定资产-机器设备 Fixed assets - Plant and machinery 'f6!a5qC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %}{.
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固定资产-运输设备 Fixed assets - Automobiles )F6p+i="
累计折旧 Accumulated depreciation +@<@x4yt
固定资产减值准备 Impairment of fixed assets axv-UdE;
工程物资-专用材料 Project material - specific materials ##U/Wa3
工程物资-专用设备 Project material - specific equipment ]Yf8
工程物资-预付大型设备款 Project material - prepaid for equipment p(A[ah_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a(x#6
在建工程 Construction in progress @>[3[;
在建工程减值准备 Impairment of construction in progress RI]x=
固定资产清理 Disposal of fixed assets o|V=3y
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无形资产-专利权 Intangible assets - patent :Y)G- :S+
无形资产-非专利技术 Intangible assets - industrial property and know-how 3.%jet1
无形资产-商标权 Intangible assets - trademark rights 5_SxX@fW%
无形资产-土地使用权 Intangible assets - land use rights W}k)5<C4v
无形资产-商誉 Intangible assets - goodwill Qa1G0qMEIF
无形资产减值准备 Impairment of intangible assets p0HcuB)Y
长期待摊费用 Deferred assets 7Y^2JlZu=
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets "=0JYh)%_
递延税款借项 Deferred assets debits Tg v]3
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应付票据 Notes payable 5ma~Pjt8}
应付帐款 Trade creditors XMpE|M!c
预收帐款 Adanvances from customers !3o]mBH8
代销商品款 Consignment-in payables q?#w%0}
其他应交款 Other payable to government 9tB:1n}
其他应付款 Other creditors `_M&zN
应付股利 Proposed dividends J(`(PYo\i
待转资产价值 Donated assets Fw6x
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预计负债 Accrued liabilities <:~'s]`zf
应付短期债券 Short-term debentures payable M_\)<a(8
其他流动负债 Other current liabilities MG$Df$R
预提费用 Accrued expenses 2}.EFQp+
应付工资 Payroll payable >8DZj&
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应付福利费 Welfare payable M\=/i\-
短期借款-抵押借款 Bank loans - Short term - pledged 1!2,K ot
短期借款-信用借款 Bank loans - Short term - credit L%4Do*V&
短期借款-担保借款 Bank loans - Short term - guaranteed PL7_j
一年内到期长期借款 Long term loans due within one year vrXNa8,L
一年内到期长期应付款 Long term payable due within one year QBTjiaYGa'
长期借款 Bank loans - Long term o&rNM5:
应付债券-债券面值 Bond payable - Par value L(3}
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应付债券-债券溢价 Bond payable - Excess =bb )B(
应付债券-债券折价 Bond payable - Discount Qs\!Kk@
应付债券-应计利息 Bond payable - Accrued interest Evq^c5n>{
长期应付款 Long term payable K$~Ja
专项应付款 Specific payable 3HB(rTw
其他长期负债 Other long term liabilities UC?i>HsJrX
应交税金-所得税 Tax payable - income tax 4:qM'z
应交税金-增值税 Tax payable - VAT |FZIUS{]
应交税金-营业税 Tax payable - business tax 'M3V#5l)@|
应交税金-消费税 Tax payable - consumable tax BxGz4
应交税金-其他 Tax payable - others I$1~;!<
递延税款贷项 Deferred taxation credit ~@EBW3>~5
股本 Share capital ?L6ACi`9
已归还投资 Investment returned F$H^W@<w
利润分配-其他转入 Profit appropriation - other transfer in SR&'38UCe
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +L<x0-&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H iDL:14
利润分配-提取储备基金 Profit appropriation - reserve fund ~ (d#T |ez
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h%(0|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sBWLgJz?C
利润分配-利润归还投资 Profit appropriation - return investment by profit DX@*lM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "(SZ;y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p+|(lrYC
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &oqzQ+H
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aT%6d@g
期初未分配利润 Retained earnings, beginning of the year $eUJd Aetk
资本公积-股本溢价 Capital surplus - share premium (% f2ZNen
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9_\1cSk'
资本公积-接受现金捐赠 Capital surplus - cash donation FQ6{NMz,h
资本公积-股权投资准备 Capital surplus - investment reserve ao.v]6a
资本公积-拨款转入 Capital surplus - subsidiary @;H1s4OZ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation rD SUhO{V
资本公积-其他 Capital surplus - others +UC-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9x9~u8j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xw[|$#QKM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0`l(c
盈余公积-储备基金 Surplus reserve - reserve fund *L~88-V^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y'%k
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales gay6dj^
主营业务成本 Cost of sales .f]2%utHB
主营业务税金及附加 Sales tax G u P1
营业费用 Operating expenses \LZVazXD
管理费用 General and administrative expenses ^N_ ?&pgy
财务费用 Financial expenses 7BDoF!kCx
投资收益 Investment income ![#>{Q4i
其他业务收入 Other operating income Ik74%x7G`
营业外收入 Non-operating income YXWlg%s
补贴收入 Subsidy income +XN/ bT
其他业务支出 Other operating expenses v22ZwP
营业外支出 Non-operating expenses M]$_>&"
所得税 Income tax a4iq_F#NF
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