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 。 EVj48
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现金 Cash in hand cQv*lvG9>
银行存款 Cash in bank =fHt|}.K
其他货币资金-外埠存款Other monetary assets - cash in other cities DZXv3gnX
其他货币资金-银行本票 Other monetary assets - cashier‘s check A?;/]m;
其他货币资金-银行汇票 Other monetary assets - bank draft DrltxI)
其他货币资金-信用卡 Other monetary assets - credit cards @ec QVk
其他货币资金-信用证保证金 Other monetary assets - L/C deposit xL>0&R
其他货币资金-存出投资款 Other monetary assets - cash for investment @/JGC%!
短期投资-股票投资 Investments - Short term - stocks .@APxeU
短期投资-债券投资 Investments - Short term - bonds 3MjMN %{P
短期投资-基金投资 Investments - Short term - funds 2uWzcy ?F
短期投资-其他投资 Investments - Short term - others hpXu3o7e
短期投资跌价准备 Provision for short-term investment L#u6_`XJ+
长期股权投资-股票投资 Long term equity investment - stocks _
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长期股权投资-其他股权投资 Long term equity investment - others z PV/{)S
长期债券投资-债券投资 Long term securities investemnt - bonds <UQ:1W8>B
长期债券投资-其他债权投资 Long term securities investment - others %4L|#^7:
长期投资减值准备 Provision for long-term investment Sjr(e
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应收票据 Notes receivable !4jS=Lhe>
应收股利 Dividends receivable YQN=.Wtc
应收利息 Interest receivable u(ZS sftat
应收帐款 Trade debtors /p>"|z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors J7QlGm,=
预付帐款 Prepayment @R2|
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应收补贴款 Allowance receivable nfDPM\FFD
其他应收款 Other debtors MO#%w
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors V6$v@Zq
其他流动资产 Other current assets [1nI%/</>
物资采购 Purchase wKY6[ vvF
原材料 Raw materials
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包装物 Packing materials {b<8Z*4W
低值易耗品 Low value consumbles S|]~,l2]}
材料成本差异 Material cost difference ,(`@ZFp$
自制半成品 Self-manufactured goods J*U(f{Q(
库存商品 Finished goods g>im2AD+e
商品进销差价 Difference between purchase & sales of commodities j9u-C/Q\r
委托加工物资 Consigned processiong material syZ-xE]}
委托代销商品 Consignment-out e('c9 Y
受托代销商品 Consignment-in N%B#f\N
分期收款发出商品 Goods on instalment sales !)9zH
存货跌价准备 Provision for obsolete stocks RPiCXpJv&
待摊费用 Prepaid expenses Pm?6]] 7
待处理流动资产损益 Unsettled G/L on current assets #Y18z5vo
待处理固定资产损益 Unsettled G/L on fixed assets wqGZkFg1
委托贷款-本金 Consignment loan - principle i2j)%Gc}
委托贷款-利息 Consignment loan - interest CYrL|{M]
委托贷款-减值准备 Consignment loan - provision p[uwG31IL`
固定资产-房屋建筑物 Fixed assets - Buildings d ,QJf\fc"
固定资产-机器设备 Fixed assets - Plant and machinery e;6Sj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures g(5s{njL
固定资产-运输设备 Fixed assets - Automobiles WJ.PPq>]F
累计折旧 Accumulated depreciation 7>ODaj
固定资产减值准备 Impairment of fixed assets ixS78KIr
工程物资-专用材料 Project material - specific materials &e rNVD5o
工程物资-专用设备 Project material - specific equipment 8Peqm?{5Y5
工程物资-预付大型设备款 Project material - prepaid for equipment _+;x4K;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K0E;4r
在建工程 Construction in progress 0Hz3nd?v
在建工程减值准备 Impairment of construction in progress -%N (X8
固定资产清理 Disposal of fixed assets u\E.H5u27
无形资产-专利权 Intangible assets - patent cn\_;TYiJ
无形资产-非专利技术 Intangible assets - industrial property and know-how KcU,RTE
无形资产-商标权 Intangible assets - trademark rights 8%|x)
无形资产-土地使用权 Intangible assets - land use rights !J71[4t
无形资产-商誉 Intangible assets - goodwill 2)8lJXM$L
无形资产减值准备 Impairment of intangible assets q(r2\
长期待摊费用 Deferred assets Ka{Iue Ss
未确认融资费用 Unrecognized finance fees Rxli;blzi
其他长期资产 Other long term assets JV/,QWar
递延税款借项 Deferred assets debits )T3wU~%
应付票据 Notes payable I0ie3ESdN
应付帐款 Trade creditors xxiLi46/
预收帐款 Adanvances from customers eP2 y U
代销商品款 Consignment-in payables 3|?fGT;P
其他应交款 Other payable to government OS9v.pz
其他应付款 Other creditors k
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应付股利 Proposed dividends T#BOrT>V
待转资产价值 Donated assets an7N<-?
预计负债 Accrued liabilities 5Ci}w|c/>
应付短期债券 Short-term debentures payable lR(&Wc\j
其他流动负债 Other current liabilities soohyK8
预提费用 Accrued expenses 7RLh#D|
应付工资 Payroll payable L9kP8&&KK
应付福利费 Welfare payable H{XW?O^
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短期借款-抵押借款 Bank loans - Short term - pledged }F.1j!71L
短期借款-信用借款 Bank loans - Short term - credit +\ySx^vi
短期借款-担保借款 Bank loans - Short term - guaranteed hB.dqv]^
一年内到期长期借款 Long term loans due within one year fU}w
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一年内到期长期应付款 Long term payable due within one year Z
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长期借款 Bank loans - Long term ?~K2&eo
应付债券-债券面值 Bond payable - Par value B%pvk.`
应付债券-债券溢价 Bond payable - Excess |}}]&:w2
应付债券-债券折价 Bond payable - Discount ) )F.|w
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable ` WB|h)Y
专项应付款 Specific payable Gs6#aL}]R
其他长期负债 Other long term liabilities lrE0)B5F
应交税金-所得税 Tax payable - income tax lV
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应交税金-增值税 Tax payable - VAT l}^#kHSyd
应交税金-营业税 Tax payable - business tax 9N29dp>g{{
应交税金-消费税 Tax payable - consumable tax w-"&;klV
应交税金-其他 Tax payable - others 4{?x(~
递延税款贷项 Deferred taxation credit cm3Y!p{p"
股本 Share capital *O5+?J Z!
已归还投资 Investment returned >H1d9y+Z
利润分配-其他转入 Profit appropriation - other transfer in 6)$_2G%Zq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5Z[D(z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve VJ"3G;;
利润分配-提取储备基金 Profit appropriation - reserve fund Dpd$&Wr0Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )yP>}ME
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W% [5~N
利润分配-利润归还投资 Profit appropriation - return investment by profit @}gdOaw
利润分配-应付优先股股利 Profit appropriation - preference shares dividends p(G?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ' 7A7HDJ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hF~B&^dd.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =gIYa
期初未分配利润 Retained earnings, beginning of the year 7q 2YsI
资本公积-股本溢价 Capital surplus - share premium 6S<$7=$=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation {P-PH$ E-
资本公积-股权投资准备 Capital surplus - investment reserve {dwV-qz
资本公积-拨款转入 Capital surplus - subsidiary !D3}5A1,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2z\F m/Z.
资本公积-其他 Capital surplus - others s]iOC6v
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _D9=-^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7N"Bbl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C\^K6,m5
盈余公积-储备基金 Surplus reserve - reserve fund oc(bcU
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _&/Zab5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment v#|c.<].
主营业务收入 Sales |
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主营业务成本 Cost of sales DVJc-.x8
主营业务税金及附加 Sales tax
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营业费用 Operating expenses !iVFz
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管理费用 General and administrative expenses Ic
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财务费用 Financial expenses
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投资收益 Investment income |pqpF?h5|
其他业务收入 Other operating income F47n_JV!d
营业外收入 Non-operating income Z?.*.<"Sj
补贴收入 Subsidy income %SGO"*_
其他业务支出 Other operating expenses PHvjsA%"
营业外支出 Non-operating expenses E/ZJ\@gzD
所得税 Income tax bJ
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