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 。 ;ml)l~~YU
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现金 Cash in hand ?kZT
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银行存款 Cash in bank >b6-OFJx
其他货币资金-外埠存款Other monetary assets - cash in other cities L}}y'^(
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7_mw%
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其他货币资金-银行汇票 Other monetary assets - bank draft _:-ha?W$;y
其他货币资金-信用卡 Other monetary assets - credit cards rZfN+S,g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit DiEluA&w9
其他货币资金-存出投资款 Other monetary assets - cash for investment C_n9T{k
短期投资-股票投资 Investments - Short term - stocks S`"LV $8
短期投资-债券投资 Investments - Short term - bonds @1 U&UH
短期投资-基金投资 Investments - Short term - funds T:IW%?M
短期投资-其他投资 Investments - Short term - others 1Lg-.-V
短期投资跌价准备 Provision for short-term investment & M~`:R
长期股权投资-股票投资 Long term equity investment - stocks -#2)?NkeE
长期股权投资-其他股权投资 Long term equity investment - others )YX 'N<[
长期债券投资-债券投资 Long term securities investemnt - bonds >9q&PEc
长期债券投资-其他债权投资 Long term securities investment - others KTn}w:+B\
长期投资减值准备 Provision for long-term investment =ZDAeVz3w
应收票据 Notes receivable rfgI$eu
应收股利 Dividends receivable |pmZ.r
应收利息 Interest receivable q@@T]V6
应收帐款 Trade debtors "ajjJ"x A
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nD)K}4
预付帐款 Prepayment i2sN3it
应收补贴款 Allowance receivable n%k!vJ)]
其他应收款 Other debtors Xy@7y[s]
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9$Xu,y
其他流动资产 Other current assets <HJl2p N
物资采购 Purchase 7G\\{
原材料 Raw materials tX@_fYb
包装物 Packing materials qnoNT%xazo
低值易耗品 Low value consumbles MH{GR)ng:9
材料成本差异 Material cost difference Q<KvBgmT
自制半成品 Self-manufactured goods PC[c/CoD
库存商品 Finished goods 98WZ){+,m
商品进销差价 Difference between purchase & sales of commodities VH(S=G5Yb
委托加工物资 Consigned processiong material W ]Nv33i
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委托代销商品 Consignment-out lK4M.QV
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受托代销商品 Consignment-in .9"Y_/0
分期收款发出商品 Goods on instalment sales >2Jdq
存货跌价准备 Provision for obsolete stocks W3;#fa:[L
待摊费用 Prepaid expenses &3$z4df
待处理流动资产损益 Unsettled G/L on current assets _x?uU
待处理固定资产损益 Unsettled G/L on fixed assets `8I&7c
委托贷款-本金 Consignment loan - principle +q)5dYRzV
委托贷款-利息 Consignment loan - interest HS.^y
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委托贷款-减值准备 Consignment loan - provision .{=$!8|&I9
固定资产-房屋建筑物 Fixed assets - Buildings Wa1,
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固定资产-机器设备 Fixed assets - Plant and machinery {fEwA8Ir
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Cf:#(D
固定资产-运输设备 Fixed assets - Automobiles }>'PT-
累计折旧 Accumulated depreciation #~=hn8
固定资产减值准备 Impairment of fixed assets ph_4q@
工程物资-专用材料 Project material - specific materials 9!Ar`Io2@
工程物资-专用设备 Project material - specific equipment GG0R}',0
工程物资-预付大型设备款 Project material - prepaid for equipment +8#_59;x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .-IkL|M
在建工程 Construction in progress hTM[8 ~<^
在建工程减值准备 Impairment of construction in progress !Mu|mz=
固定资产清理 Disposal of fixed assets %uoQ9lD'
无形资产-专利权 Intangible assets - patent c=
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无形资产-非专利技术 Intangible assets - industrial property and know-how v\,N 5
无形资产-商标权 Intangible assets - trademark rights ? B
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无形资产-土地使用权 Intangible assets - land use rights !j\" w p
无形资产-商誉 Intangible assets - goodwill `c69?/5
无形资产减值准备 Impairment of intangible assets PI~1GyJr@;
长期待摊费用 Deferred assets d)[;e()
未确认融资费用 Unrecognized finance fees 9Li%KOY
其他长期资产 Other long term assets r 3M1e+'fc
递延税款借项 Deferred assets debits cwuO[^S}
应付票据 Notes payable 7;tJK^J`
应付帐款 Trade creditors c(/VYMJZ&
预收帐款 Adanvances from customers g1UGd
代销商品款 Consignment-in payables s
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其他应交款 Other payable to government NziZTU}
其他应付款 Other creditors D!oc>K$B
应付股利 Proposed dividends R'dSbn
待转资产价值 Donated assets d7&eLLx
预计负债 Accrued liabilities H%1$,]F
应付短期债券 Short-term debentures payable xEltwuDd?
其他流动负债 Other current liabilities Yyfq
预提费用 Accrued expenses 1N\D5g3
应付工资 Payroll payable ZKz,|+X0G
应付福利费 Welfare payable 8`]=C~G
短期借款-抵押借款 Bank loans - Short term - pledged yg2uC(2
短期借款-信用借款 Bank loans - Short term - credit NB7Y{)
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短期借款-担保借款 Bank loans - Short term - guaranteed N6T{
一年内到期长期借款 Long term loans due within one year {0@&OO:w
一年内到期长期应付款 Long term payable due within one year `s]4AKBO
长期借款 Bank loans - Long term \NGC$p n
应付债券-债券面值 Bond payable - Par value 'i8U
应付债券-债券溢价 Bond payable - Excess kwud?2E
应付债券-债券折价 Bond payable - Discount 0vGyI>
应付债券-应计利息 Bond payable - Accrued interest 6ATtW+sN ]
长期应付款 Long term payable om3`[r[{
专项应付款 Specific payable D-U<u@A4
其他长期负债 Other long term liabilities "0EA;S8$8
应交税金-所得税 Tax payable - income tax <X_!x_
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应交税金-增值税 Tax payable - VAT G\;}w
应交税金-营业税 Tax payable - business tax jDRe)bo4
应交税金-消费税 Tax payable - consumable tax +"ueq
应交税金-其他 Tax payable - others 4<X!<]3]
递延税款贷项 Deferred taxation credit @f!AkzI
股本 Share capital ya
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已归还投资 Investment returned >|o_wO
利润分配-其他转入 Profit appropriation - other transfer in ZCVl5R(mZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SMf+qiM-E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7$k8%lI;>
利润分配-提取储备基金 Profit appropriation - reserve fund C*X
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u=&Bmn_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W0zbxJKjd
利润分配-利润归还投资 Profit appropriation - return investment by profit ;XC@=RpX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7dX/bzUVz8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #g5^SR|qE
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )B!d,
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {S<>&?XB
期初未分配利润 Retained earnings, beginning of the year #Y93y\
资本公积-股本溢价 Capital surplus - share premium {C^@Q"I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %5
资本公积-接受现金捐赠 Capital surplus - cash donation J.RAmU <
资本公积-股权投资准备 Capital surplus - investment reserve `*\{.;,]#
资本公积-拨款转入 Capital surplus - subsidiary 6e25V4e?I
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^# A.@
资本公积-其他 Capital surplus - others S*"u/b;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~JuKV&&}K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X8<2L2:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x3e]d$
盈余公积-储备基金 Surplus reserve - reserve fund =C
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund >?YNW
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3,);0@I
主营业务收入 Sales d'l$$%zJ
主营业务成本 Cost of sales !7U\J]
主营业务税金及附加 Sales tax N8!TZ~1$
营业费用 Operating expenses o0pT6N)
管理费用 General and administrative expenses 5M23/=
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财务费用 Financial expenses Ae?e 70bY
投资收益 Investment income \m@Y WO?L
其他业务收入 Other operating income 3^
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营业外收入 Non-operating income n+D#k 8{
补贴收入 Subsidy income GIv){[i
其他业务支出 Other operating expenses z]Acs
营业外支出 Non-operating expenses BN@,/m9OQ%
所得税 Income tax OK`Z@X_,bW
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