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 。 PW@ :fM:q
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现金 Cash in hand h];H]15&
银行存款 Cash in bank Z5'^Hj1,
其他货币资金-外埠存款Other monetary assets - cash in other cities nZ=[6?
其他货币资金-银行本票 Other monetary assets - cashier‘s check #NyO'
其他货币资金-银行汇票 Other monetary assets - bank draft \
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其他货币资金-信用卡 Other monetary assets - credit cards zW\a)~E
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #rW
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其他货币资金-存出投资款 Other monetary assets - cash for investment 9.xb-
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短期投资-股票投资 Investments - Short term - stocks :kcqf,7
短期投资-债券投资 Investments - Short term - bonds ;e_us!Sn
短期投资-基金投资 Investments - Short term - funds Wj3i*x$
短期投资-其他投资 Investments - Short term - others [&~x5l
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短期投资跌价准备 Provision for short-term investment Mm,\e6#*
长期股权投资-股票投资 Long term equity investment - stocks kj|Oj+&
长期股权投资-其他股权投资 Long term equity investment - others \
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长期债券投资-债券投资 Long term securities investemnt - bonds A ___|
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长期债券投资-其他债权投资 Long term securities investment - others i9 CQ~
长期投资减值准备 Provision for long-term investment #3ZAMV
应收票据 Notes receivable b`%u}^B {
应收股利 Dividends receivable EyR/
应收利息 Interest receivable >lmqPuf
应收帐款 Trade debtors Vc(kw7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U}HSL5v
预付帐款 Prepayment 7`~0j6FY
应收补贴款 Allowance receivable :BR_%$
其他应收款 Other debtors Vxrj(knck,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q/w5Dx|:
其他流动资产 Other current assets ,y"vf^BE.
物资采购 Purchase #5y+gdN
原材料 Raw materials ;R&W#Q7>3
包装物 Packing materials <gX({FA
低值易耗品 Low value consumbles 3R$R?^G
材料成本差异 Material cost difference 6VQQI9
自制半成品 Self-manufactured goods F+VNrt-
库存商品 Finished goods `
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商品进销差价 Difference between purchase & sales of commodities _Cf:\Xs
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委托加工物资 Consigned processiong material k"7ZA>5jk
委托代销商品 Consignment-out w)K547!00
受托代销商品 Consignment-in 3;b)pQ~6CJ
分期收款发出商品 Goods on instalment sales f3,LX]zKA
存货跌价准备 Provision for obsolete stocks RJ3uu NK7
待摊费用 Prepaid expenses )M.g<[=^
待处理流动资产损益 Unsettled G/L on current assets `tO t+>YWn
待处理固定资产损益 Unsettled G/L on fixed assets C3.]dsv:
委托贷款-本金 Consignment loan - principle T/u61}'U{
委托贷款-利息 Consignment loan - interest iiuT:r
委托贷款-减值准备 Consignment loan - provision rVhfj~Ts
固定资产-房屋建筑物 Fixed assets - Buildings `"'u
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固定资产-机器设备 Fixed assets - Plant and machinery fb0)("_V
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (MqQ3ys
固定资产-运输设备 Fixed assets - Automobiles |j/Y#.k;{0
累计折旧 Accumulated depreciation %q r,Ssa/
固定资产减值准备 Impairment of fixed assets 8T+o.w==
工程物资-专用材料 Project material - specific materials d|87;;X|u
工程物资-专用设备 Project material - specific equipment r
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工程物资-预付大型设备款 Project material - prepaid for equipment 2T%sHp~qt
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *Q2 oc:6
在建工程 Construction in progress Tw%1m
在建工程减值准备 Impairment of construction in progress 'G[G;?F
固定资产清理 Disposal of fixed assets g~|vmVBua
无形资产-专利权 Intangible assets - patent Q<szH1-
无形资产-非专利技术 Intangible assets - industrial property and know-how WJ8osWdLu
无形资产-商标权 Intangible assets - trademark rights b'FTyi
无形资产-土地使用权 Intangible assets - land use rights RI<smt.Ng
无形资产-商誉 Intangible assets - goodwill ?t}s3P!Q3w
无形资产减值准备 Impairment of intangible assets < j
长期待摊费用 Deferred assets ,6^Xn=o #
未确认融资费用 Unrecognized finance fees <7T}b95
其他长期资产 Other long term assets LB.B w
递延税款借项 Deferred assets debits ~c+=$SL-=
应付票据 Notes payable 19% "F!^i
应付帐款 Trade creditors "tOm
预收帐款 Adanvances from customers 9;n*u9<
代销商品款 Consignment-in payables w|I5x}Z
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其他应交款 Other payable to government 1QhQ#`$<1
其他应付款 Other creditors 9I5AYa?
应付股利 Proposed dividends ,. ht ~AE
待转资产价值 Donated assets vEG7A$Z"
预计负债 Accrued liabilities Wd+kjI \
应付短期债券 Short-term debentures payable ?&qQOM~b-\
其他流动负债 Other current liabilities 1Xh@x
预提费用 Accrued expenses MdEds|D
应付工资 Payroll payable LH`$<p2''r
应付福利费 Welfare payable "`S?q G
短期借款-抵押借款 Bank loans - Short term - pledged 2ZbSdaM=
短期借款-信用借款 Bank loans - Short term - credit '9qyf<MlY
短期借款-担保借款 Bank loans - Short term - guaranteed >X[:(m'
一年内到期长期借款 Long term loans due within one year %WP[V{,F
一年内到期长期应付款 Long term payable due within one year <AJRU
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长期借款 Bank loans - Long term Bn.R,B0PL
应付债券-债券面值 Bond payable - Par value SMd[*9l
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应付债券-债券溢价 Bond payable - Excess h1B_*L
应付债券-债券折价 Bond payable - Discount xHx_!
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应付债券-应计利息 Bond payable - Accrued interest wmMn1q0F
长期应付款 Long term payable +|<bb8%
专项应付款 Specific payable ,T^A?t
其他长期负债 Other long term liabilities yI!W658$6
应交税金-所得税 Tax payable - income tax G^;
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应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax e<8KZ
应交税金-消费税 Tax payable - consumable tax 'F*OlZ!BWy
应交税金-其他 Tax payable - others *Br
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递延税款贷项 Deferred taxation credit s/3sOb}sA
股本 Share capital W<O/LHKHdn
已归还投资 Investment returned /r&4< @
利润分配-其他转入 Profit appropriation - other transfer in X=Y(,ZR(&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wsR\qq
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -nD}k
利润分配-提取储备基金 Profit appropriation - reserve fund *ni0.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Aj O{c
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )Fqtb;W
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利润分配-利润归还投资 Profit appropriation - return investment by profit o5+7Lt]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends q+;lxR5D
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @C('kUX~!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u#V;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jCx*{TO
期初未分配利润 Retained earnings, beginning of the year gtY7N>e
资本公积-股本溢价 Capital surplus - share premium uTl"4;&j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +,T}x+D
资本公积-接受现金捐赠 Capital surplus - cash donation 6%o@!|=I
资本公积-股权投资准备 Capital surplus - investment reserve HFYe@ 2r
资本公积-拨款转入 Capital surplus - subsidiary =:TQ_>$Nc2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^"uD:f)
资本公积-其他 Capital surplus - others W=#jtU`:5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {)kL7>u]^V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $fPiR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c*(=Glzn
盈余公积-储备基金 Surplus reserve - reserve fund wk=s3^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iP9Dr<P
盈余公积-利润归还投资 Surplus reserve - reture investment by investment zQGj,EAM}
主营业务收入 Sales 8H3O6ro
主营业务成本 Cost of sales G
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主营业务税金及附加 Sales tax h
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营业费用 Operating expenses xo-{N[r
管理费用 General and administrative expenses FELW?Q?k
财务费用 Financial expenses qr*e9Uk^
投资收益 Investment income QdD@[
其他业务收入 Other operating income M%!j\}2A
营业外收入 Non-operating income d(5j#?
补贴收入 Subsidy income oChf&W 8u
其他业务支出 Other operating expenses '&]6(+I>
营业外支出 Non-operating expenses OaByfo<S
所得税 Income tax !l9#a{#6l
p@?(m/m$