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 。 ')+0nPV
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现金 Cash in hand 4^c-D
银行存款 Cash in bank 8:ggECD
其他货币资金-外埠存款Other monetary assets - cash in other cities {TXOQ>gY
其他货币资金-银行本票 Other monetary assets - cashier‘s check I
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其他货币资金-银行汇票 Other monetary assets - bank draft NGjdG=,
其他货币资金-信用卡 Other monetary assets - credit cards B68H&h]D#'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit eX&Gw{U-f
其他货币资金-存出投资款 Other monetary assets - cash for investment s(ROgCO
短期投资-股票投资 Investments - Short term - stocks 8F;>5i
短期投资-债券投资 Investments - Short term - bonds ^ L:cjY/
短期投资-基金投资 Investments - Short term - funds t
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短期投资-其他投资 Investments - Short term - others B~r}c4R{7
短期投资跌价准备 Provision for short-term investment F-n"^.7
长期股权投资-股票投资 Long term equity investment - stocks %Xh fXd'
长期股权投资-其他股权投资 Long term equity investment - others dOa!htx]
长期债券投资-债券投资 Long term securities investemnt - bonds KB{RU'?f|
长期债券投资-其他债权投资 Long term securities investment - others ,S[K{y<
长期投资减值准备 Provision for long-term investment uMXc0fs!$
应收票据 Notes receivable (J:dK=O@Z
应收股利 Dividends receivable }{7e7tW6
应收利息 Interest receivable (g/7yO(s
应收帐款 Trade debtors Iyk6=&?j
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A3P9.mur
预付帐款 Prepayment ~pP0|B*%
应收补贴款 Allowance receivable "5DJu~
其他应收款 Other debtors }4jC_ZAupt
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors U+]Jw\\l
其他流动资产 Other current assets 8?TKN~ja
物资采购 Purchase k/&]KYwu
原材料 Raw materials ru.5fQU
包装物 Packing materials 6=|&tE
低值易耗品 Low value consumbles 7-iIay1h"
材料成本差异 Material cost difference wV<7pi
自制半成品 Self-manufactured goods y<r}"TAf-
库存商品 Finished goods W|Ldu;#
商品进销差价 Difference between purchase & sales of commodities ayp b
委托加工物资 Consigned processiong material g%J./F=@3
委托代销商品 Consignment-out C;1PsSE+A
受托代销商品 Consignment-in ft5DU/%
分期收款发出商品 Goods on instalment sales ~P1_BD(
存货跌价准备 Provision for obsolete stocks 0TE@xqW
待摊费用 Prepaid expenses H9"= p
待处理流动资产损益 Unsettled G/L on current assets ,j;PRJ
待处理固定资产损益 Unsettled G/L on fixed assets 2JO-0j.
委托贷款-本金 Consignment loan - principle o 5Zyh
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委托贷款-利息 Consignment loan - interest B<
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委托贷款-减值准备 Consignment loan - provision %&] 1FhL
固定资产-房屋建筑物 Fixed assets - Buildings M$#sc`4*
固定资产-机器设备 Fixed assets - Plant and machinery c;!g
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3l:QeZ
固定资产-运输设备 Fixed assets - Automobiles vP]9;mQ
累计折旧 Accumulated depreciation T nxKR$Hoh
固定资产减值准备 Impairment of fixed assets =:$) Z
工程物资-专用材料 Project material - specific materials _,;%mK
工程物资-专用设备 Project material - specific equipment _'iDF
工程物资-预付大型设备款 Project material - prepaid for equipment 2bQ/0?.).-
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production fp !:u
在建工程 Construction in progress (9.yOc4
在建工程减值准备 Impairment of construction in progress tW6#e(^l6
固定资产清理 Disposal of fixed assets qb7^VIo%c
无形资产-专利权 Intangible assets - patent $+VgDe5{S
无形资产-非专利技术 Intangible assets - industrial property and know-how r#h {$iW
无形资产-商标权 Intangible assets - trademark rights V:^H4WvL\W
无形资产-土地使用权 Intangible assets - land use rights b :\D\X
无形资产-商誉 Intangible assets - goodwill Zw=G@4xoU
无形资产减值准备 Impairment of intangible assets 8=H\?4)()Y
长期待摊费用 Deferred assets D$pj#
未确认融资费用 Unrecognized finance fees lSCY5[?
其他长期资产 Other long term assets OD4W}Y.
递延税款借项 Deferred assets debits H`|0-`q
应付票据 Notes payable c cr" ep
应付帐款 Trade creditors Z;*`fd?8
预收帐款 Adanvances from customers >}]H;&
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代销商品款 Consignment-in payables ya>N.h
其他应交款 Other payable to government &c^7O#j
其他应付款 Other creditors p$OD*f_b
应付股利 Proposed dividends -uR{X G. D
待转资产价值 Donated assets u8uW9 <
预计负债 Accrued liabilities MSB%{
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应付短期债券 Short-term debentures payable Yf(im
其他流动负债 Other current liabilities 2]Fu
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预提费用 Accrued expenses 02M7gBS
应付工资 Payroll payable {5x>y:v
应付福利费 Welfare payable cyc>_$/;1
短期借款-抵押借款 Bank loans - Short term - pledged j;0ih_Z@4W
短期借款-信用借款 Bank loans - Short term - credit HWbBChDF
短期借款-担保借款 Bank loans - Short term - guaranteed qRUCnCZs
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year m+$/DD^-zl
长期借款 Bank loans - Long term }:^X X0:FK
应付债券-债券面值 Bond payable - Par value 3;D?|E]1
应付债券-债券溢价 Bond payable - Excess $~o3}&az
应付债券-债券折价 Bond payable - Discount o[{&!t
应付债券-应计利息 Bond payable - Accrued interest /$*; >4=>f
长期应付款 Long term payable 2mOfsn d@
专项应付款 Specific payable &Q+]t"OA!
其他长期负债 Other long term liabilities VD4S_qx
应交税金-所得税 Tax payable - income tax Ltg-w\?]
应交税金-增值税 Tax payable - VAT >0M:&NMda
应交税金-营业税 Tax payable - business tax P=pY8X:
应交税金-消费税 Tax payable - consumable tax uXP-
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应交税金-其他 Tax payable - others Xa*?<(^`
递延税款贷项 Deferred taxation credit I$Eg$q
股本 Share capital |$ w0+bV*
已归还投资 Investment returned 5F03y`@ u
利润分配-其他转入 Profit appropriation - other transfer in V%o#AfMI_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JOgmF_(>Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JchA=n
利润分配-提取储备基金 Profit appropriation - reserve fund 1l~.R#W G&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T:'+6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1J+3a-0
利润分配-利润归还投资 Profit appropriation - return investment by profit 8tC + lc
利润分配-应付优先股股利 Profit appropriation - preference shares dividends y8D 8Y8B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m^Rd Iy)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =_pmy>_z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares % IPyCEJD
期初未分配利润 Retained earnings, beginning of the year -YAO3
资本公积-股本溢价 Capital surplus - share premium {'&8`d
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \|Y{jG<cu
资本公积-接受现金捐赠 Capital surplus - cash donation 7j95"mI
资本公积-股权投资准备 Capital surplus - investment reserve P69>gBZYD
资本公积-拨款转入 Capital surplus - subsidiary vnF g%M!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation TA<hj[-8
资本公积-其他 Capital surplus - others @Z,qu2~|!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .0KOnLdK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p0?o<AA%O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I}1fEw>8
盈余公积-储备基金 Surplus reserve - reserve fund =^ gvZ|]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =cknE=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment AwA1&mh
主营业务收入 Sales :Z]/Q/$
主营业务成本 Cost of sales @s3aR*ny$
主营业务税金及附加 Sales tax fg< (bXC
营业费用 Operating expenses kS[Dy$AB/2
管理费用 General and administrative expenses 37,L**Dgs
财务费用 Financial expenses J~fuW?a]r
投资收益 Investment income +0SW ?#%
其他业务收入 Other operating income {W]bU{%.
营业外收入 Non-operating income TIKEg10I
补贴收入 Subsidy income }isCvb
其他业务支出 Other operating expenses [Aa[&RX+9
营业外支出 Non-operating expenses `f2W;@V0
所得税 Income tax k`{RXx
Hs.6;|0%