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 。 >A&D/kMO
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现金 Cash in hand Rhi`4wo0$
银行存款 Cash in bank 'O>p@BEK
其他货币资金-外埠存款Other monetary assets - cash in other cities )M3}6^s]
其他货币资金-银行本票 Other monetary assets - cashier‘s check <&w(%<;
其他货币资金-银行汇票 Other monetary assets - bank draft ;c tPe[5
其他货币资金-信用卡 Other monetary assets - credit cards 7`xeuK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _*iy *:(o
其他货币资金-存出投资款 Other monetary assets - cash for investment VT ikLuH
短期投资-股票投资 Investments - Short term - stocks up _Qv#`Q
短期投资-债券投资 Investments - Short term - bonds 5>r2&72=
短期投资-基金投资 Investments - Short term - funds xWRkg$A
短期投资-其他投资 Investments - Short term - others uwI$t
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短期投资跌价准备 Provision for short-term investment Z$*m=]2
长期股权投资-股票投资 Long term equity investment - stocks ,c]<Yu
长期股权投资-其他股权投资 Long term equity investment - others GZxPh&BM?
长期债券投资-债券投资 Long term securities investemnt - bonds oS>VN<
长期债券投资-其他债权投资 Long term securities investment - others uuaoBf
长期投资减值准备 Provision for long-term investment ,I|3.4z
应收票据 Notes receivable `@<>"ff#F
应收股利 Dividends receivable 7a0T]
应收利息 Interest receivable gh9Gc1tKt
应收帐款 Trade debtors FTgqE@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \]Bwib%h
预付帐款 Prepayment fEJF3<UF&
应收补贴款 Allowance receivable N1D{ %
其他应收款 Other debtors yC&u^{~BC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !l9i)6
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其他流动资产 Other current assets t,w'w_C
物资采购 Purchase z:1"d
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原材料 Raw materials 6uS;H]nd<
包装物 Packing materials _-=yD@;[D
低值易耗品 Low value consumbles R6cd;| fan
材料成本差异 Material cost difference \Gl>$5np
自制半成品 Self-manufactured goods TI5<'
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库存商品 Finished goods Ll$,"}0T
商品进销差价 Difference between purchase & sales of commodities \+Nn>wW.
委托加工物资 Consigned processiong material X_HU?Q_N
委托代销商品 Consignment-out 6N\f>c
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales S1I# qb
存货跌价准备 Provision for obsolete stocks q<XleC
待摊费用 Prepaid expenses Q30TR
待处理流动资产损益 Unsettled G/L on current assets $V870
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待处理固定资产损益 Unsettled G/L on fixed assets `g+Kv&546
委托贷款-本金 Consignment loan - principle mI>=S
委托贷款-利息 Consignment loan - interest [,yYr
委托贷款-减值准备 Consignment loan - provision > I>=/i^
固定资产-房屋建筑物 Fixed assets - Buildings ]q`'l_O
固定资产-机器设备 Fixed assets - Plant and machinery w~AW(
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures pgw_F
固定资产-运输设备 Fixed assets - Automobiles 0/5{v6_rG
累计折旧 Accumulated depreciation *<ILSZ
固定资产减值准备 Impairment of fixed assets [QDM_n
工程物资-专用材料 Project material - specific materials s&d!+-\6_
工程物资-专用设备 Project material - specific equipment Oa-(Xp,n#
工程物资-预付大型设备款 Project material - prepaid for equipment ){< qp
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production aY8QYK ;?^
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress "'3QKeM1
固定资产清理 Disposal of fixed assets =/m$ayG
无形资产-专利权 Intangible assets - patent e
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无形资产-非专利技术 Intangible assets - industrial property and know-how s}lp^Uh=
无形资产-商标权 Intangible assets - trademark rights bLsN?_jy
无形资产-土地使用权 Intangible assets - land use rights Gd Vrl[
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets /l` "
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长期待摊费用 Deferred assets WRqpQEY
未确认融资费用 Unrecognized finance fees jZgCDA8Mr!
其他长期资产 Other long term assets fq?MnWc
递延税款借项 Deferred assets debits yvCX
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应付票据 Notes payable rI#,FZ
应付帐款 Trade creditors -uei nd]
预收帐款 Adanvances from customers K3^2;j1F Q
代销商品款 Consignment-in payables
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其他应交款 Other payable to government [:M Fx6
其他应付款 Other creditors LI9
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应付股利 Proposed dividends 2l}H=DZV
待转资产价值 Donated assets lobC G
预计负债 Accrued liabilities MLvd6tIv,
应付短期债券 Short-term debentures payable :Aa5,{v_
其他流动负债 Other current liabilities `^df la
预提费用 Accrued expenses 9P& \2/ {
应付工资 Payroll payable ,lFhLj
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应付福利费 Welfare payable m\f}?t
短期借款-抵押借款 Bank loans - Short term - pledged Rm[{^V.Z$
短期借款-信用借款 Bank loans - Short term - credit `u"
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短期借款-担保借款 Bank loans - Short term - guaranteed p5Wz.n.<'
一年内到期长期借款 Long term loans due within one year }u.I%{4
一年内到期长期应付款 Long term payable due within one year wBz5_ OFVw
长期借款 Bank loans - Long term ,uL}O]L
应付债券-债券面值 Bond payable - Par value (mgv:<c;BA
应付债券-债券溢价 Bond payable - Excess dO!B=/
应付债券-债券折价 Bond payable - Discount ]$)U~)T
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应付债券-应计利息 Bond payable - Accrued interest [5-3PuT&9
长期应付款 Long term payable TFO4jjiC"
专项应付款 Specific payable GhR%f xe
其他长期负债 Other long term liabilities %?PRBE'}'
应交税金-所得税 Tax payable - income tax AGV+Y6
应交税金-增值税 Tax payable - VAT 'MQJt2QU9{
应交税金-营业税 Tax payable - business tax i:2eJ.
应交税金-消费税 Tax payable - consumable tax Yan,Bt{YJ
应交税金-其他 Tax payable - others ;Dp<|n
递延税款贷项 Deferred taxation credit ebiOR1)sN
股本 Share capital |$D`*
已归还投资 Investment returned (/jZ&4T
利润分配-其他转入 Profit appropriation - other transfer in &%;K_asV;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u}
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X< 4f7;]O
利润分配-提取储备基金 Profit appropriation - reserve fund S\0?~l"}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund do DpTwvh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5@^['S4%8*
利润分配-利润归还投资 Profit appropriation - return investment by profit C zxF
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !"SuE)WM
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lbm ,#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |W*i'E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^]TY
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期初未分配利润 Retained earnings, beginning of the year s&L 6C[
资本公积-股本溢价 Capital surplus - share premium HFW8x9Cc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]5+<Rqdbg
资本公积-接受现金捐赠 Capital surplus - cash donation ;v m$F251
资本公积-股权投资准备 Capital surplus - investment reserve ^q\9HBHT
资本公积-拨款转入 Capital surplus - subsidiary o{OY1 ;=6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Id=g!L|
资本公积-其他 Capital surplus - others {7^D!lis
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s!?T$@a=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ok/{ w
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
Ja{[T
盈余公积-储备基金 Surplus reserve - reserve fund 6tN!]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !h>aP4ofT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment '5}@#Mi
主营业务收入 Sales ~#|Pe1Y
主营业务成本 Cost of sales '7UIzk|
主营业务税金及附加 Sales tax ]L_h3Xz\X
营业费用 Operating expenses C/YjMYwKgv
管理费用 General and administrative expenses fcisDu8n
财务费用 Financial expenses
NU%<Ws=
投资收益 Investment income h[oI/X
其他业务收入 Other operating income 1{?5/F \ +
营业外收入 Non-operating income wqA7_
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补贴收入 Subsidy income q]wP^;\Jl
其他业务支出 Other operating expenses v|wO qS
营业外支出 Non-operating expenses Mb'Tx
所得税 Income tax nE=,=K~
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