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 。 (dSL7nel;L
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现金 Cash in hand lHX72s|V
银行存款 Cash in bank i~J'% a<Qp
其他货币资金-外埠存款Other monetary assets - cash in other cities Q]>.b%s[
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]OzUGXxo~
其他货币资金-银行汇票 Other monetary assets - bank draft ?FcAXA/J{
其他货币资金-信用卡 Other monetary assets - credit cards S{m%H{A!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit u;c?d!E
其他货币资金-存出投资款 Other monetary assets - cash for investment a:6m7U)P#5
短期投资-股票投资 Investments - Short term - stocks P";'jVcR
短期投资-债券投资 Investments - Short term - bonds 83q6Sv
短期投资-基金投资 Investments - Short term - funds #;nYg?d=
短期投资-其他投资 Investments - Short term - others [cp+i^f
短期投资跌价准备 Provision for short-term investment v_-dx
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others H_Q+&9^/
长期债券投资-债券投资 Long term securities investemnt - bonds wAW5
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长期债券投资-其他债权投资 Long term securities investment - others C3YT1tK
长期投资减值准备 Provision for long-term investment `W*U4?M
应收票据 Notes receivable [hj6N*4
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应收股利 Dividends receivable CzEd8jeh7
应收利息 Interest receivable kW&TJP+5*
应收帐款 Trade debtors +; AZ+w]ZF
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]?[fsdAQW
预付帐款 Prepayment CizX<Cr}
应收补贴款 Allowance receivable b1?'gn~
其他应收款 Other debtors N<injx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )I.$=s
其他流动资产 Other current assets "LTad`]<Ro
物资采购 Purchase &KR
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原材料 Raw materials /
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包装物 Packing materials W:L
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低值易耗品 Low value consumbles 9;-p'C
材料成本差异 Material cost difference *bA.zmzM
自制半成品 Self-manufactured goods r<^HmpUJ
库存商品 Finished goods rh}J3S5vp
商品进销差价 Difference between purchase & sales of commodities OpYY{f
委托加工物资 Consigned processiong material ikiypWq
委托代销商品 Consignment-out |8tilOqI
受托代销商品 Consignment-in D!IY&H,wo
分期收款发出商品 Goods on instalment sales WEi2=3dV
存货跌价准备 Provision for obsolete stocks @2 fg~2M1
待摊费用 Prepaid expenses f=K]XTw~
待处理流动资产损益 Unsettled G/L on current assets ut7zVp<"
待处理固定资产损益 Unsettled G/L on fixed assets }S<2A7)el
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest I4i>+:_J
委托贷款-减值准备 Consignment loan - provision OYTkV}tG
固定资产-房屋建筑物 Fixed assets - Buildings VS8Rx.?
固定资产-机器设备 Fixed assets - Plant and machinery Z@PmM4F@S
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ckE-",G
固定资产-运输设备 Fixed assets - Automobiles Dwfu.ZJa
累计折旧 Accumulated depreciation b!5~7Ub.No
固定资产减值准备 Impairment of fixed assets UrEs4R1#
工程物资-专用材料 Project material - specific materials dVT$ VQg
工程物资-专用设备 Project material - specific equipment 9m~p0 ILh
工程物资-预付大型设备款 Project material - prepaid for equipment o]I\6,T/|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]|PiF+
在建工程 Construction in progress p
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在建工程减值准备 Impairment of construction in progress N U`
固定资产清理 Disposal of fixed assets VQ9/Gxdeo
无形资产-专利权 Intangible assets - patent vuY~_
无形资产-非专利技术 Intangible assets - industrial property and know-how sN01rtB(UT
无形资产-商标权 Intangible assets - trademark rights ^yN&ZI3P&
无形资产-土地使用权 Intangible assets - land use rights H*'IK'O
无形资产-商誉 Intangible assets - goodwill mSl.mi(JiZ
无形资产减值准备 Impairment of intangible assets ;,:`1UI
长期待摊费用 Deferred assets N~zdWnSZ@G
未确认融资费用 Unrecognized finance fees #fn)k1
其他长期资产 Other long term assets <k'h:KB?`
递延税款借项 Deferred assets debits Uf;^%*P4
应付票据 Notes payable ]Ntmy;Q
应付帐款 Trade creditors a'yK~;+_9
预收帐款 Adanvances from customers LIF7/$,0
代销商品款 Consignment-in payables :emiQ
其他应交款 Other payable to government "n5N[1bk
其他应付款 Other creditors +E(L \
应付股利 Proposed dividends w-L=LWL\
待转资产价值 Donated assets -ifFbT+x
预计负债 Accrued liabilities }Sh?S]]`
应付短期债券 Short-term debentures payable ;RPx^X~
其他流动负债 Other current liabilities 8\A#CQ5b
预提费用 Accrued expenses sLT3Y}IO
应付工资 Payroll payable O:{~urV
应付福利费 Welfare payable hH8oyIC
短期借款-抵押借款 Bank loans - Short term - pledged Vd+T$uC
短期借款-信用借款 Bank loans - Short term - credit SP_75BJ
短期借款-担保借款 Bank loans - Short term - guaranteed =|y9UlsD
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 #r~# I}U
长期借款 Bank loans - Long term (m(JK^
应付债券-债券面值 Bond payable - Par value ">,|V-H
应付债券-债券溢价 Bond payable - Excess ag;pN*z
应付债券-债券折价 Bond payable - Discount Gk&)08
应付债券-应计利息 Bond payable - Accrued interest aP@N)"
长期应付款 Long term payable 9Uekvs=r=M
专项应付款 Specific payable !")tU+:
其他长期负债 Other long term liabilities h_3E)jc
应交税金-所得税 Tax payable - income tax M; tqp8
应交税金-增值税 Tax payable - VAT 3J|F?M"N7
应交税金-营业税 Tax payable - business tax }?_?V&K|
应交税金-消费税 Tax payable - consumable tax sfugY(m
应交税金-其他 Tax payable - others CXx*_@}MU
递延税款贷项 Deferred taxation credit yfjWbW
股本 Share capital ?(F6#"/E
已归还投资 Investment returned .glA
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利润分配-其他转入 Profit appropriation - other transfer in $2M$?4S/T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Em
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `w7v*h|P
利润分配-提取储备基金 Profit appropriation - reserve fund DGn;m\
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g63(E,;;J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s.QwSbw-g
利润分配-利润归还投资 Profit appropriation - return investment by profit +RM SA^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -[9JJ/7y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q}K"24`=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b;W3j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &P}_bx
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium 7p16Hv7y~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L
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资本公积-接受现金捐赠 Capital surplus - cash donation U175{N%3
资本公积-股权投资准备 Capital surplus - investment reserve w3obIJm
资本公积-拨款转入 Capital surplus - subsidiary l<LP&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qHplJ "
资本公积-其他 Capital surplus - others H.|#c^I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GxI!{oi2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y@: h4u"3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0oZ=
yh
盈余公积-储备基金 Surplus reserve - reserve fund p6]1w]*R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ):6 8%,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8f)?{AX0
主营业务收入 Sales z2_*%S@
主营业务成本 Cost of sales HIR~"It$
主营业务税金及附加 Sales tax vkx7paY_
营业费用 Operating expenses n,V[eW#m'L
管理费用 General and administrative expenses %G_B^p4
财务费用 Financial expenses ]7F=u!/`<C
投资收益 Investment income HJLG=mU
其他业务收入 Other operating income ll<Xz((o
营业外收入 Non-operating income Hz1%x
补贴收入 Subsidy income sV{,S>s
其他业务支出 Other operating expenses Bs_s&a>
营业外支出 Non-operating expenses iohop(LZ
所得税 Income tax fF$<7O)+]
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