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 。 mCdgKr|n
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现金 Cash in hand +pp9d-n
银行存款 Cash in bank P^i.La,
其他货币资金-外埠存款Other monetary assets - cash in other cities re`t ]gzb
其他货币资金-银行本票 Other monetary assets - cashier‘s check CW`!}yu%
其他货币资金-银行汇票 Other monetary assets - bank draft Z 0*%Rq
其他货币资金-信用卡 Other monetary assets - credit cards >qh?L#Fk
其他货币资金-信用证保证金 Other monetary assets - L/C deposit X+l'bp]Ry
其他货币资金-存出投资款 Other monetary assets - cash for investment t&}6;z 3
短期投资-股票投资 Investments - Short term - stocks ~pz FZ7n4
短期投资-债券投资 Investments - Short term - bonds !9 f4R/ ?
短期投资-基金投资 Investments - Short term - funds %|+E48
短期投资-其他投资 Investments - Short term - others o8ppMM8_R[
短期投资跌价准备 Provision for short-term investment K5k?H
长期股权投资-股票投资 Long term equity investment - stocks SlaDt
长期股权投资-其他股权投资 Long term equity investment - others j@| `f((4
长期债券投资-债券投资 Long term securities investemnt - bonds Cq\I''~8
长期债券投资-其他债权投资 Long term securities investment - others !p[`IWZ
长期投资减值准备 Provision for long-term investment 7bF*AYM
应收票据 Notes receivable
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应收股利 Dividends receivable +iA=y=;blH
应收利息 Interest receivable |vu>;*K
应收帐款 Trade debtors _0(7GE13p
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors YI@Fhr
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预付帐款 Prepayment GoE
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应收补贴款 Allowance receivable !'0S0a8
其他应收款 Other debtors Xy7Z38G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Jpj!rXTX*
其他流动资产 Other current assets `i fiL
物资采购 Purchase >/^#Drwb!i
原材料 Raw materials -F1-
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包装物 Packing materials *#&*`iJ(
低值易耗品 Low value consumbles '{[),*nC n
材料成本差异 Material cost difference rU2iy"L
自制半成品 Self-manufactured goods 2R.2D'4)`
库存商品 Finished goods >M;u*Go`QO
商品进销差价 Difference between purchase & sales of commodities L*JPe"N-e
委托加工物资 Consigned processiong material ll<NIdf\r
委托代销商品 Consignment-out ||eAE)
受托代销商品 Consignment-in `G$1n#&
分期收款发出商品 Goods on instalment sales 51xk>_Hm}|
存货跌价准备 Provision for obsolete stocks A3{0q>CC
待摊费用 Prepaid expenses lMifpK
待处理流动资产损益 Unsettled G/L on current assets ry0
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待处理固定资产损益 Unsettled G/L on fixed assets +j[oE I`e
委托贷款-本金 Consignment loan - principle ,)fkr]`<
委托贷款-利息 Consignment loan - interest ~<9{#uM
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings z@VP:au
固定资产-机器设备 Fixed assets - Plant and machinery :`Az/U[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R,_d1^|*w
固定资产-运输设备 Fixed assets - Automobiles K : LL_,
累计折旧 Accumulated depreciation ~;#MpG;e
固定资产减值准备 Impairment of fixed assets G|u3UhyB
工程物资-专用材料 Project material - specific materials ;4#D,z lO^
工程物资-专用设备 Project material - specific equipment 3,eIB(
工程物资-预付大型设备款 Project material - prepaid for equipment [aqu}Su
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S h4wqf
在建工程 Construction in progress buMqF-j
在建工程减值准备 Impairment of construction in progress _GoVx=t
固定资产清理 Disposal of fixed assets rrBAQY|.
无形资产-专利权 Intangible assets - patent zO=%J)-=
无形资产-非专利技术 Intangible assets - industrial property and know-how U4,2 br
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无形资产-商标权 Intangible assets - trademark rights olYsT**'
无形资产-土地使用权 Intangible assets - land use rights l!~
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无形资产-商誉 Intangible assets - goodwill , c;eN
无形资产减值准备 Impairment of intangible assets C+V*
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长期待摊费用 Deferred assets M>H=z#C>/A
未确认融资费用 Unrecognized finance fees 6Y384
其他长期资产 Other long term assets 0GXO&rCG
递延税款借项 Deferred assets debits >G"X
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应付票据 Notes payable \wav?;z
应付帐款 Trade creditors !1sU>Xb4J
预收帐款 Adanvances from customers 8im@4A+n`
代销商品款 Consignment-in payables wts:65~
其他应交款 Other payable to government NAFsFngqH
其他应付款 Other creditors SU%DW 46
应付股利 Proposed dividends +M\8>/0oA
待转资产价值 Donated assets bKbp?-]
预计负债 Accrued liabilities 7C,T&g
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应付短期债券 Short-term debentures payable tj1JB%
其他流动负债 Other current liabilities =y]$0nh
预提费用 Accrued expenses (9RslvKL
应付工资 Payroll payable FG-L0X
应付福利费 Welfare payable KFWJ}pNq
短期借款-抵押借款 Bank loans - Short term - pledged 0@=MOGQb
短期借款-信用借款 Bank loans - Short term - credit u<tk G B
短期借款-担保借款 Bank loans - Short term - guaranteed H{G{H=K_
一年内到期长期借款 Long term loans due within one year _}Ps(_5D
一年内到期长期应付款 Long term payable due within one year _YHu96H;
长期借款 Bank loans - Long term mDMt5(.
应付债券-债券面值 Bond payable - Par value j|(Z#3J
应付债券-债券溢价 Bond payable - Excess 4dh+
应付债券-债券折价 Bond payable - Discount rR{,)fX;
应付债券-应计利息 Bond payable - Accrued interest W?RE'QV8
长期应付款 Long term payable >yK0iK{
专项应付款 Specific payable {padD p
其他长期负债 Other long term liabilities 2XSHZ|;
应交税金-所得税 Tax payable - income tax \ FzM4-
应交税金-增值税 Tax payable - VAT G*8GGWB^a
应交税金-营业税 Tax payable - business tax ~P f5ORoe
应交税金-消费税 Tax payable - consumable tax -V<t-}h.
应交税金-其他 Tax payable - others V64L,u#`l
递延税款贷项 Deferred taxation credit _D!g4"
股本 Share capital 8HErE<_(
已归还投资 Investment returned V6a``i]
利润分配-其他转入 Profit appropriation - other transfer in MXh
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?pGkk=,KB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &*,:1=p
利润分配-提取储备基金 Profit appropriation - reserve fund ^CT&0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _7)F
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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 %}Q&1P=
利润分配-利润归还投资 Profit appropriation - return investment by profit 9}tG\0tL*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends arZ@3]X%a
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VHUW]8We
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RuRt0Sd3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9uB(Mx(-:`
期初未分配利润 Retained earnings, beginning of the year x;E
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资本公积-股本溢价 Capital surplus - share premium 4&^9Wklj
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TYgQJW?
资本公积-接受现金捐赠 Capital surplus - cash donation j6}R7$JR
资本公积-股权投资准备 Capital surplus - investment reserve yubSj*
资本公积-拨款转入 Capital surplus - subsidiary dj9?t
资本公积-外币资本折算差额 Capital surplus - foreign currency translation TCVl8)j
资本公积-其他 Capital surplus - others jx`QB')kX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ss?CfRM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GUB`|
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5_o$<\I\
盈余公积-储备基金 Surplus reserve - reserve fund Xh+ia#K
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9ptFG]lZ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment L;t)c
主营业务收入 Sales .w?
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主营业务成本 Cost of sales jFG0`n}I
主营业务税金及附加 Sales tax ik,lSTBD
营业费用 Operating expenses ^U7OMl4Usq
管理费用 General and administrative expenses 'Pltn{iq[
财务费用 Financial expenses f<jb=\}x
投资收益 Investment income Ze^jG-SL$9
其他业务收入 Other operating income L#h:*U{@40
营业外收入 Non-operating income V9 }t0$LN
补贴收入 Subsidy income m>&HuHf
其他业务支出 Other operating expenses 'W. Vr4
营业外支出 Non-operating expenses 6gO9 MQY
所得税 Income tax
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