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 。 _oV;Y`_
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现金 Cash in hand $0-}|u]5U
银行存款 Cash in bank dz3KBiq
其他货币资金-外埠存款Other monetary assets - cash in other cities v jTs[eq>
其他货币资金-银行本票 Other monetary assets - cashier‘s check /0S2Omh
其他货币资金-银行汇票 Other monetary assets - bank draft asT/hs
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其他货币资金-信用卡 Other monetary assets - credit cards Fi7G S;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'ycr/E&m{
其他货币资金-存出投资款 Other monetary assets - cash for investment gY],U4_:p
短期投资-股票投资 Investments - Short term - stocks ] "ZL<?3g
短期投资-债券投资 Investments - Short term - bonds Z.4 vKO[<
短期投资-基金投资 Investments - Short term - funds S":55YQev!
短期投资-其他投资 Investments - Short term - others ^)JUl!5j]C
短期投资跌价准备 Provision for short-term investment <yoCW?#
长期股权投资-股票投资 Long term equity investment - stocks 6%jv
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长期股权投资-其他股权投资 Long term equity investment - others ZWtlO P#]
长期债券投资-债券投资 Long term securities investemnt - bonds r8R]0\
长期债券投资-其他债权投资 Long term securities investment - others tK
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长期投资减值准备 Provision for long-term investment =up!lg^M
应收票据 Notes receivable b]-~{' +
应收股利 Dividends receivable gs xT
应收利息 Interest receivable g6s&nH`Z2
应收帐款 Trade debtors I.4o9Z[?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors X@["Jjp
预付帐款 Prepayment P#8+GN+bF
应收补贴款 Allowance receivable 2
qA"emUM
其他应收款 Other debtors "e3T;M+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 34D7qR
其他流动资产 Other current assets UQ7E7yY#
物资采购 Purchase 9_$i.@L1
原材料 Raw materials |D@/4B1P
包装物 Packing materials tom1u>1n
低值易耗品 Low value consumbles N7wKaezE
材料成本差异 Material cost difference ak SUk)}e
自制半成品 Self-manufactured goods m
L#%H(
库存商品 Finished goods ]j4Nl?5*x
商品进销差价 Difference between purchase & sales of commodities Ky r3)1#J
委托加工物资 Consigned processiong material / LH#
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委托代销商品 Consignment-out ?k|}\l[X1
受托代销商品 Consignment-in 'aN`z3T
分期收款发出商品 Goods on instalment sales =6sA49~M
存货跌价准备 Provision for obsolete stocks M1Frn n
待摊费用 Prepaid expenses kVqRl%/3Tb
待处理流动资产损益 Unsettled G/L on current assets -T,/S^
待处理固定资产损益 Unsettled G/L on fixed assets wt@Qjbqd8
委托贷款-本金 Consignment loan - principle nDFF,ge;a#
委托贷款-利息 Consignment loan - interest #`g..3ey
委托贷款-减值准备 Consignment loan - provision -(Zi
固定资产-房屋建筑物 Fixed assets - Buildings $i|c6&
固定资产-机器设备 Fixed assets - Plant and machinery x)]_]_vX
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \68x]q[
固定资产-运输设备 Fixed assets - Automobiles 2\b 2W_
累计折旧 Accumulated depreciation ,mHQ
固定资产减值准备 Impairment of fixed assets fwN'5ep
工程物资-专用材料 Project material - specific materials 9=l6NNe)|
工程物资-专用设备 Project material - specific equipment V[Z^Z
工程物资-预付大型设备款 Project material - prepaid for equipment Tc3~~ X
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production J{69iQ
在建工程 Construction in progress FFG/v`NM
在建工程减值准备 Impairment of construction in progress .uoQ@3
固定资产清理 Disposal of fixed assets -&7\do<
无形资产-专利权 Intangible assets - patent LH@x
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无形资产-非专利技术 Intangible assets - industrial property and know-how ~xp(k
无形资产-商标权 Intangible assets - trademark rights WGK:XfOBQ
无形资产-土地使用权 Intangible assets - land use rights \ZOH3`vq
无形资产-商誉 Intangible assets - goodwill f%
g^6[
无形资产减值准备 Impairment of intangible assets 7\T~KYb?
长期待摊费用 Deferred assets 34Fc
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未确认融资费用 Unrecognized finance fees I,nW~;OV0
其他长期资产 Other long term assets #GlQwk3
递延税款借项 Deferred assets debits aFbIJm=!
应付票据 Notes payable Miw*L;u@W
应付帐款 Trade creditors +Cf
预收帐款 Adanvances from customers id" -eMwp
代销商品款 Consignment-in payables Ir,3' G
其他应交款 Other payable to government e7$ZA#A_5v
其他应付款 Other creditors hoDE*>i
应付股利 Proposed dividends H[x$65ND
待转资产价值 Donated assets <mk'n6B
预计负债 Accrued liabilities AB:JXMyK
应付短期债券 Short-term debentures payable AeZ__X
其他流动负债 Other current liabilities Cj +{%^#
预提费用 Accrued expenses ;1^([>|
应付工资 Payroll payable (b*PDhl`+
应付福利费 Welfare payable 3=
q,k<=L
短期借款-抵押借款 Bank loans - Short term - pledged zxo"
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短期借款-信用借款 Bank loans - Short term - credit ^p}S5,
短期借款-担保借款 Bank loans - Short term - guaranteed K:cZq3F
一年内到期长期借款 Long term loans due within one year Ch;wvoy
一年内到期长期应付款 Long term payable due within one year -".q=$f
长期借款 Bank loans - Long term r](%9Y
应付债券-债券面值 Bond payable - Par value P@xb
应付债券-债券溢价 Bond payable - Excess } vzNh_
应付债券-债券折价 Bond payable - Discount d41DcgG'j(
应付债券-应计利息 Bond payable - Accrued interest I\8F.J1_
长期应付款 Long term payable $GI
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专项应付款 Specific payable *}@zxFe+
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax 'LyEdlC]
应交税金-增值税 Tax payable - VAT 2BGS$$pP
应交税金-营业税 Tax payable - business tax yPmo@aw]1
应交税金-消费税 Tax payable - consumable tax KT9!R
应交税金-其他 Tax payable - others Rt6(y #dF
递延税款贷项 Deferred taxation credit 6!;eJYj,
股本 Share capital P\nz;}nv
已归还投资 Investment returned CC~:z/4,N
利润分配-其他转入 Profit appropriation - other transfer in gR]NH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &|
guPZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "dItv#<:}
利润分配-提取储备基金 Profit appropriation - reserve fund !4 =]@eFk
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;WqWD-C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z5_#]:o&
利润分配-利润归还投资 Profit appropriation - return investment by profit zQ=c6xvm8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /E32^o|,>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~ZuFMVR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {~y,.[Ga
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4owM;y
期初未分配利润 Retained earnings, beginning of the year c2o.H!>
资本公积-股本溢价 Capital surplus - share premium gAPD
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~rl,Hr3Zo
资本公积-接受现金捐赠 Capital surplus - cash donation yd>b2 M
资本公积-股权投资准备 Capital surplus - investment reserve Z6S?xfhr'{
资本公积-拨款转入 Capital surplus - subsidiary !Y95e'f.x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1OOMqFn} L
资本公积-其他 Capital surplus - others 6A;,Ph2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pFW^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #=81`u
盈余公积-储备基金 Surplus reserve - reserve fund >69- [#P!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <,:5d2mM.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >[A7oH
主营业务收入 Sales Xk]:]pl4W
主营业务成本 Cost of sales G oHdhne3
主营业务税金及附加 Sales tax
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营业费用 Operating expenses uA]!y{"}J
管理费用 General and administrative expenses \}p!S$`
财务费用 Financial expenses GX\6J]x=^2
投资收益 Investment income ":meys6t#
其他业务收入 Other operating income -L6YLe%w
营业外收入 Non-operating income 0hB9D
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补贴收入 Subsidy income \YZ7
其他业务支出 Other operating expenses qPvWb1H:
营业外支出 Non-operating expenses gT&s &0_7
所得税 Income tax tSf$`4
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