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 。 7"!`<5o^
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现金 Cash in hand ?z>J7 }w*=
银行存款 Cash in bank (RFH.iX
其他货币资金-外埠存款Other monetary assets - cash in other cities ].s;Yxz
其他货币资金-银行本票 Other monetary assets - cashier‘s check p6%V f
其他货币资金-银行汇票 Other monetary assets - bank draft QF/ULW0G!
其他货币资金-信用卡 Other monetary assets - credit cards h^g0|p5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Rq|6d
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其他货币资金-存出投资款 Other monetary assets - cash for investment jfG of*
短期投资-股票投资 Investments - Short term - stocks m[eqTh4*
短期投资-债券投资 Investments - Short term - bonds @eJ8wf]
短期投资-基金投资 Investments - Short term - funds H$Kc~#=
短期投资-其他投资 Investments - Short term - others Q0(6n8i
短期投资跌价准备 Provision for short-term investment ,NQ!d4~D
长期股权投资-股票投资 Long term equity investment - stocks HQ@g6
长期股权投资-其他股权投资 Long term equity investment - others joI) 6c
长期债券投资-债券投资 Long term securities investemnt - bonds *k7BE_&*0Z
长期债券投资-其他债权投资 Long term securities investment - others Qa,=
长期投资减值准备 Provision for long-term investment SE\?8cs]-
应收票据 Notes receivable !'H$08Ql}
应收股利 Dividends receivable '^TeV=
应收利息 Interest receivable !~|-CF0z=
应收帐款 Trade debtors p{5m5x
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R ` ViRJh
预付帐款 Prepayment bB?E(>N;
应收补贴款 Allowance receivable f|,Kh1{e
其他应收款 Other debtors k\[(;9sf.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `rVru= zoy
其他流动资产 Other current assets u{DEOhtI4
物资采购 Purchase d1/WUKmbZ
原材料 Raw materials %rb$tKk
包装物 Packing materials 4`i8m
低值易耗品 Low value consumbles 8;?4rrS
材料成本差异 Material cost difference ~1+6gG
自制半成品 Self-manufactured goods 3q73L<f
库存商品 Finished goods 3SIqod;%
商品进销差价 Difference between purchase & sales of commodities Nbr$G=U
委托加工物资 Consigned processiong material C7S\4rDJ
委托代销商品 Consignment-out dCi:@+z8
受托代销商品 Consignment-in Y5tyFi#w[
分期收款发出商品 Goods on instalment sales 7}VqXUwabx
存货跌价准备 Provision for obsolete stocks =|-=4.b+|
待摊费用 Prepaid expenses At\(/Zy
待处理流动资产损益 Unsettled G/L on current assets EQ
273sdK
待处理固定资产损益 Unsettled G/L on fixed assets o{y}c->
委托贷款-本金 Consignment loan - principle K ~mUO
委托贷款-利息 Consignment loan - interest .yy-jf/
委托贷款-减值准备 Consignment loan - provision 5csh8i'V
固定资产-房屋建筑物 Fixed assets - Buildings 44}5o
固定资产-机器设备 Fixed assets - Plant and machinery (|BY<Ac3
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures E<\$3G-do
固定资产-运输设备 Fixed assets - Automobiles Gt.'_hf Js
累计折旧 Accumulated depreciation j"nOxs
固定资产减值准备 Impairment of fixed assets I5M\PK/
工程物资-专用材料 Project material - specific materials P)K$+oo
工程物资-专用设备 Project material - specific equipment 8NHm#Z3Ol
工程物资-预付大型设备款 Project material - prepaid for equipment @N4~|`?U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (j'\h/
在建工程 Construction in progress 3Cj)upc
在建工程减值准备 Impairment of construction in progress OL
0YjU@
固定资产清理 Disposal of fixed assets -F7F 6!s
无形资产-专利权 Intangible assets - patent -!XG>Z
无形资产-非专利技术 Intangible assets - industrial property and know-how $/M-@3wro
无形资产-商标权 Intangible assets - trademark rights a|FkU%sjzZ
无形资产-土地使用权 Intangible assets - land use rights -i8KJzPL f
无形资产-商誉 Intangible assets - goodwill Y$L`
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无形资产减值准备 Impairment of intangible assets s-IE}I?;
长期待摊费用 Deferred assets =R=V
未确认融资费用 Unrecognized finance fees yq-~5u
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其他长期资产 Other long term assets %NQ%6B
递延税款借项 Deferred assets debits bJ_rU35s>
应付票据 Notes payable y5sH7`2+5
应付帐款 Trade creditors {c*$i^T
预收帐款 Adanvances from customers v8-My1toV
代销商品款 Consignment-in payables 9}6_B|
其他应交款 Other payable to government jOV6%
其他应付款 Other creditors h*VDd3[#
应付股利 Proposed dividends G^ GIHd
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待转资产价值 Donated assets @4;'>yr(
预计负债 Accrued liabilities IMWt!#vuY
应付短期债券 Short-term debentures payable >.qFhO\1so
其他流动负债 Other current liabilities r^
Dm|^f#
预提费用 Accrued expenses \$_02:#
应付工资 Payroll payable 0i\>(o
应付福利费 Welfare payable []A9j?_w
短期借款-抵押借款 Bank loans - Short term - pledged U:*rlA@_.
短期借款-信用借款 Bank loans - Short term - credit TAUl{??,
短期借款-担保借款 Bank loans - Short term - guaranteed h A ){>B<;
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year ^(TCUY~f&
长期借款 Bank loans - Long term %:~Ah6R1
应付债券-债券面值 Bond payable - Par value sc]#T)xG
应付债券-债券溢价 Bond payable - Excess /
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应付债券-债券折价 Bond payable - Discount ;((t|
应付债券-应计利息 Bond payable - Accrued interest 0hoMf=bb$
长期应付款 Long term payable iOZ9A~Ywy
专项应付款 Specific payable Tg^8a,Lt
其他长期负债 Other long term liabilities "9xJ},:-
应交税金-所得税 Tax payable - income tax `e ZDG
应交税金-增值税 Tax payable - VAT D]E=0+
应交税金-营业税 Tax payable - business tax !ldEy#"X
应交税金-消费税 Tax payable - consumable tax .h
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应交税金-其他 Tax payable - others Yuv=<V
递延税款贷项 Deferred taxation credit RP2$(%
股本 Share capital dlo`](5m
已归还投资 Investment returned "=Z=SJ1D
利润分配-其他转入 Profit appropriation - other transfer in Oey
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :WWHEZK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [,Ul
利润分配-提取储备基金 Profit appropriation - reserve fund cy@oAoBq
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0i
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Mcc%&j
利润分配-利润归还投资 Profit appropriation - return investment by profit |\Gkhi>;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iY`[d
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q.$/I+&j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gA=Pz[i)p
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r4u,I<ZbH
期初未分配利润 Retained earnings, beginning of the year M+")*Opq
资本公积-股本溢价 Capital surplus - share premium y3(~8n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |34k;l]E
资本公积-接受现金捐赠 Capital surplus - cash donation Gu{1%bb#kL
资本公积-股权投资准备 Capital surplus - investment reserve 8cfsl lI
资本公积-拨款转入 Capital surplus - subsidiary =,*/Ph&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c
k[uvH
资本公积-其他 Capital surplus - others 1g=T"O&=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -5e8m4*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b:9"nALg
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BT(eU*m-
盈余公积-储备基金 Surplus reserve - reserve fund 0<uL0FOT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I[A<e]uK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _H U>T
主营业务收入 Sales a:P+HU:
主营业务成本 Cost of sales @[FO;4w
主营业务税金及附加 Sales tax Lwtp,.)pR
营业费用 Operating expenses }cUO+)!Y
管理费用 General and administrative expenses Y, Lpv|
财务费用 Financial expenses -AL^
投资收益 Investment income ^VzhjKSu
其他业务收入 Other operating income Y A+R!t:F{
营业外收入 Non-operating income kb$Yc)+R4
补贴收入 Subsidy income DIYR8l}x
其他业务支出 Other operating expenses OtAAzc!dQ
营业外支出 Non-operating expenses `<@ "WSn
所得税 Income tax .,VLQbtg
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