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 。 VW:Voc
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现金 Cash in hand L/,M@1@R
银行存款 Cash in bank tw<}7l_>Au
其他货币资金-外埠存款Other monetary assets - cash in other cities oSH]TL2@Cd
其他货币资金-银行本票 Other monetary assets - cashier‘s check vZIx>
其他货币资金-银行汇票 Other monetary assets - bank draft hmv*IF.
其他货币资金-信用卡 Other monetary assets - credit cards BUXlHh%<R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit V# JuNJ
其他货币资金-存出投资款 Other monetary assets - cash for investment N._^\FRyn
短期投资-股票投资 Investments - Short term - stocks XW*d\vDun
短期投资-债券投资 Investments - Short term - bonds 7/bF04~%
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others WISeP\:^
短期投资跌价准备 Provision for short-term investment fKa]F`p_h
长期股权投资-股票投资 Long term equity investment - stocks z"Wyf6H0T
长期股权投资-其他股权投资 Long term equity investment - others 7+m.:~H3}
长期债券投资-债券投资 Long term securities investemnt - bonds Y~UWUF%aK
长期债券投资-其他债权投资 Long term securities investment - others 6W)#FO`
长期投资减值准备 Provision for long-term investment "Wy!,RH
应收票据 Notes receivable uC"Gm;0
应收股利 Dividends receivable ^Fwdi#g
应收利息 Interest receivable MwWN;_#EO)
应收帐款 Trade debtors LHq*E
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #wF6Wx iG
预付帐款 Prepayment /[|A(,N}{
应收补贴款 Allowance receivable B &)wJG
其他应收款 Other debtors ,772$7x
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4x" je
其他流动资产 Other current assets =Ct$!uun
物资采购 Purchase jC'Diu4|Q
原材料 Raw materials 0fx.n
包装物 Packing materials HG)h,&nc-
低值易耗品 Low value consumbles |k)Nf+(}W
材料成本差异 Material cost difference \5F
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自制半成品 Self-manufactured goods t8Giv89{
库存商品 Finished goods 0;"
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商品进销差价 Difference between purchase & sales of commodities |@dY[VK>
委托加工物资 Consigned processiong material q` @8
委托代销商品 Consignment-out 'l._00yu
受托代销商品 Consignment-in Ki%RSW(_`
分期收款发出商品 Goods on instalment sales xUDXg*
存货跌价准备 Provision for obsolete stocks CjU?3Ag
待摊费用 Prepaid expenses U
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待处理流动资产损益 Unsettled G/L on current assets t,qz%J&a
待处理固定资产损益 Unsettled G/L on fixed assets <2fvEW/#v
委托贷款-本金 Consignment loan - principle 8LlWXeD9
委托贷款-利息 Consignment loan - interest :Q>{Y
委托贷款-减值准备 Consignment loan - provision ?I 7hbqQd
固定资产-房屋建筑物 Fixed assets - Buildings I>@Qfc
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固定资产-机器设备 Fixed assets - Plant and machinery S{JBV@@tC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Bmi9U
固定资产-运输设备 Fixed assets - Automobiles 3Oe\l[?$;
累计折旧 Accumulated depreciation kj!mgu#T
固定资产减值准备 Impairment of fixed assets u=
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工程物资-专用材料 Project material - specific materials FMAt6HfU
工程物资-专用设备 Project material - specific equipment X1GM
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工程物资-预付大型设备款 Project material - prepaid for equipment g y1i%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Cx
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在建工程 Construction in progress _Zbgmasb
在建工程减值准备 Impairment of construction in progress ,kE"M1W
固定资产清理 Disposal of fixed assets 01o,9_|FL
无形资产-专利权 Intangible assets - patent ?yAjxoE~?
无形资产-非专利技术 Intangible assets - industrial property and know-how DZV U!J
无形资产-商标权 Intangible assets - trademark rights 2$
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无形资产-土地使用权 Intangible assets - land use rights 'h;x>r
无形资产-商誉 Intangible assets - goodwill e",0Er FT
无形资产减值准备 Impairment of intangible assets @%[
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长期待摊费用 Deferred assets 8[H)tKf8
未确认融资费用 Unrecognized finance fees X=pPkgW
其他长期资产 Other long term assets CR`}{?2H
递延税款借项 Deferred assets debits W.
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应付票据 Notes payable YMn_9s7<
应付帐款 Trade creditors axdRV1+s
预收帐款 Adanvances from customers KgEfhO$W
代销商品款 Consignment-in payables 8\CmM\R
其他应交款 Other payable to government PA>su)N$
其他应付款 Other creditors CL"q"
应付股利 Proposed dividends i
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待转资产价值 Donated assets Nrk/_0^
预计负债 Accrued liabilities <84d
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应付短期债券 Short-term debentures payable -P=Hp/ELi
其他流动负债 Other current liabilities {&.?u1C.\
预提费用 Accrued expenses S$i3/t
应付工资 Payroll payable 4AuJ1Z
应付福利费 Welfare payable ri1:q.:I]
短期借款-抵押借款 Bank loans - Short term - pledged 6#1:2ZHKG
短期借款-信用借款 Bank loans - Short term - credit H?j!f$sw
短期借款-担保借款 Bank loans - Short term - guaranteed kB;!EuL
一年内到期长期借款 Long term loans due within one year |%5nV=&\
一年内到期长期应付款 Long term payable due within one year /SQ1i}%
长期借款 Bank loans - Long term K"9V8x3Wg
应付债券-债券面值 Bond payable - Par value d]QCk&XU
应付债券-债券溢价 Bond payable - Excess C/A~r
应付债券-债券折价 Bond payable - Discount p`{ | [<
应付债券-应计利息 Bond payable - Accrued interest q<wQ/m
长期应付款 Long term payable Y,s@FGI2
专项应付款 Specific payable ^ot9Q
其他长期负债 Other long term liabilities F(;C \[Ep
应交税金-所得税 Tax payable - income tax 2^=.jML[
应交税金-增值税 Tax payable - VAT HDT-f9%}<4
应交税金-营业税 Tax payable - business tax B;xGTl@8
应交税金-消费税 Tax payable - consumable tax c9R|0Yn^J
应交税金-其他 Tax payable - others ;n=A245W\
递延税款贷项 Deferred taxation credit 2~2j?\AEd.
股本 Share capital L=5Fvm
已归还投资 Investment returned nN!R!tJPa
利润分配-其他转入 Profit appropriation - other transfer in dE|luN~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {A MoE+U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x>~.cey
利润分配-提取储备基金 Profit appropriation - reserve fund %&b70]S(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund XpibI3:<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2Jc9}
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利润分配-利润归还投资 Profit appropriation - return investment by profit ,N`D{H"F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IRl(H_.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !x1ivP
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #gY|T|
期初未分配利润 Retained earnings, beginning of the year 1PjqXgN5p
资本公积-股本溢价 Capital surplus - share premium gVI2{\a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sn.&|)?Fi
资本公积-接受现金捐赠 Capital surplus - cash donation K44j-Ypb
资本公积-股权投资准备 Capital surplus - investment reserve Q!"W)tD
资本公积-拨款转入 Capital surplus - subsidiary r&c31k]E
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "4e{Cq
资本公积-其他 Capital surplus - others >PMLjXK
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 Bwg\_:vq
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _f@,
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盈余公积-储备基金 Surplus reserve - reserve fund m kHcGB!~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund YN 31Lo
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales
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主营业务成本 Cost of sales dt|f4XWF
主营业务税金及附加 Sales tax (GI]Uyn
营业费用 Operating expenses vQIN#;m4
管理费用 General and administrative expenses Tx\g5rk
财务费用 Financial expenses E5F0C]hq
投资收益 Investment income N_),'2
其他业务收入 Other operating income =F
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营业外收入 Non-operating income o:"^@3
补贴收入 Subsidy income CxRhMhvP
其他业务支出 Other operating expenses J{bNx8.&
营业外支出 Non-operating expenses -C<Ni
所得税 Income tax yCOIv!/zy
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