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 。 R`/nsou
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现金 Cash in hand F[Peil+|`
银行存款 Cash in bank &?x^I{j
其他货币资金-外埠存款Other monetary assets - cash in other cities 20hE)!A
其他货币资金-银行本票 Other monetary assets - cashier‘s check `kFxq<?aK
其他货币资金-银行汇票 Other monetary assets - bank draft DGp'Xx_8
其他货币资金-信用卡 Other monetary assets - credit cards ;g
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit \z<'6,b
其他货币资金-存出投资款 Other monetary assets - cash for investment EV]exYWB
短期投资-股票投资 Investments - Short term - stocks ?2Bp
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短期投资-债券投资 Investments - Short term - bonds *USZ2|i
短期投资-基金投资 Investments - Short term - funds haB$W 4x
短期投资-其他投资 Investments - Short term - others CK.Z-_M
短期投资跌价准备 Provision for short-term investment `Ol*"F.+I
长期股权投资-股票投资 Long term equity investment - stocks 377$c;4F
长期股权投资-其他股权投资 Long term equity investment - others ~Ge-7^Fo7
长期债券投资-债券投资 Long term securities investemnt - bonds &oNy~l
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长期债券投资-其他债权投资 Long term securities investment - others /I: d<A
长期投资减值准备 Provision for long-term investment #B>Hq~ vrC
应收票据 Notes receivable l HZf'P_Wx
应收股利 Dividends receivable S[* e K
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应收利息 Interest receivable <y~`J`-
应收帐款 Trade debtors |L0 s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors nuXaZRH
预付帐款 Prepayment !+CRS9\D
应收补贴款 Allowance receivable OHe<U8iu%
其他应收款 Other debtors l6)*u[}E
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 3
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其他流动资产 Other current assets =q>eoXp
物资采购 Purchase ~I2IgEj>]
原材料 Raw materials 6`F_js.a
包装物 Packing materials e,8C}
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低值易耗品 Low value consumbles B*,9{ g0m/
材料成本差异 Material cost difference %vyjn&13
自制半成品 Self-manufactured goods .wYx_
库存商品 Finished goods Y#C=ku
商品进销差价 Difference between purchase & sales of commodities 'J+Vw9s7
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out >|H=25N>;
受托代销商品 Consignment-in yS lN|8d
分期收款发出商品 Goods on instalment sales fv#e 8
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存货跌价准备 Provision for obsolete stocks o^_z+JFwb
待摊费用 Prepaid expenses (;cb
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待处理流动资产损益 Unsettled G/L on current assets BDc*N]m}B1
待处理固定资产损益 Unsettled G/L on fixed assets N\ GBjr-d
委托贷款-本金 Consignment loan - principle g9p#v$V
委托贷款-利息 Consignment loan - interest NCX!ss
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings PK!=3fK4\F
固定资产-机器设备 Fixed assets - Plant and machinery &vd9\Pp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P}JA"V&
固定资产-运输设备 Fixed assets - Automobiles Y{um1)k
累计折旧 Accumulated depreciation hDzKB))<w
固定资产减值准备 Impairment of fixed assets CP/`ON
工程物资-专用材料 Project material - specific materials aCy2.Qn
工程物资-专用设备 Project material - specific equipment c\"oj&>A
工程物资-预付大型设备款 Project material - prepaid for equipment sj
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A5B 5pJ
在建工程 Construction in progress ,,b_x@y*
在建工程减值准备 Impairment of construction in progress 7$;mkHu4H%
固定资产清理 Disposal of fixed assets 1rT}mm/e;
无形资产-专利权 Intangible assets - patent b8Y1 .y"#
无形资产-非专利技术 Intangible assets - industrial property and know-how 3v5]L3
无形资产-商标权 Intangible assets - trademark rights Y!CZ?c)@
无形资产-土地使用权 Intangible assets - land use rights f4]nz:2
无形资产-商誉 Intangible assets - goodwill a!xKS8-S==
无形资产减值准备 Impairment of intangible assets Fg`r:,(a
长期待摊费用 Deferred assets u!X[xe;
未确认融资费用 Unrecognized finance fees \O72PC+
其他长期资产 Other long term assets 44($a9oa2
递延税款借项 Deferred assets debits Vg&`f
应付票据 Notes payable ub./U@1
应付帐款 Trade creditors FpCj$y~3
预收帐款 Adanvances from customers ^cBA8 1
代销商品款 Consignment-in payables N]} L*o&
其他应交款 Other payable to government \Qz>us=G
其他应付款 Other creditors >"N \ZC^
应付股利 Proposed dividends xlv:+
待转资产价值 Donated assets }=;N3Q" #y
预计负债 Accrued liabilities %UY=VE\F
应付短期债券 Short-term debentures payable Fl^.J<Dz
其他流动负债 Other current liabilities %\Ig{Rj;
预提费用 Accrued expenses `L7 cS
应付工资 Payroll payable bG;vl;C
应付福利费 Welfare payable q1`uS^3`
短期借款-抵押借款 Bank loans - Short term - pledged 7H++ pOF
短期借款-信用借款 Bank loans - Short term - credit qdvGBdF
短期借款-担保借款 Bank loans - Short term - guaranteed b]Oc6zR,,~
一年内到期长期借款 Long term loans due within one year #li;L
一年内到期长期应付款 Long term payable due within one year !5Z?D8dcx
长期借款 Bank loans - Long term h$4V5
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应付债券-债券面值 Bond payable - Par value hFyN|Dqhds
应付债券-债券溢价 Bond payable - Excess U7bG(?k)
应付债券-债券折价 Bond payable - Discount xL=g(FN(6L
应付债券-应计利息 Bond payable - Accrued interest ,|?B5n&
长期应付款 Long term payable OA&N WAm4
专项应付款 Specific payable N@Bqe{r6j
其他长期负债 Other long term liabilities ib*$3Fn~
应交税金-所得税 Tax payable - income tax l4v)tV~
应交税金-增值税 Tax payable - VAT ^ D?;K8a-l
应交税金-营业税 Tax payable - business tax W;Ox H"eC
应交税金-消费税 Tax payable - consumable tax "?}QwtUW
应交税金-其他 Tax payable - others W^P%k:anK
递延税款贷项 Deferred taxation credit cD-\fRBGK
股本 Share capital 5H""_uw
已归还投资 Investment returned a}El!7RO0
利润分配-其他转入 Profit appropriation - other transfer in &=K-~!?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6@; w%Ea
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ex&&7$CXc
利润分配-提取储备基金 Profit appropriation - reserve fund hRtnO|Z6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund at
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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 qA
Jgz7=c
利润分配-利润归还投资 Profit appropriation - return investment by profit %ktU 51o
利润分配-应付优先股股利 Profit appropriation - preference shares dividends t.485L%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bXC
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]%"Z[R
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 64hr|v
期初未分配利润 Retained earnings, beginning of the year W5EB+b49KM
资本公积-股本溢价 Capital surplus - share premium xBR2tDi%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve m 9.QGX\]
资本公积-接受现金捐赠 Capital surplus - cash donation M@
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资本公积-股权投资准备 Capital surplus - investment reserve AbcmI*y
资本公积-拨款转入 Capital surplus - subsidiary L}l
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?v8B;="#w
资本公积-其他 Capital surplus - others ~KHp~Xs`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kG@1jMPtQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T[~ak"M
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve on\0i{0l8
盈余公积-储备基金 Surplus reserve - reserve fund `b# w3 2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund x]Nq|
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment _+.z2} M
主营业务收入 Sales =DcKHL(m
主营业务成本 Cost of sales 4$1sBY/
主营业务税金及附加 Sales tax &
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营业费用 Operating expenses u` R
管理费用 General and administrative expenses yngSD`b_P
财务费用 Financial expenses UTHGjE
投资收益 Investment income
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其他业务收入 Other operating income !
FhN(L[=j
营业外收入 Non-operating income .lOEQLt
补贴收入 Subsidy income q}1AV7$Ai
其他业务支出 Other operating expenses "<txg%j\J
营业外支出 Non-operating expenses |A[Le
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所得税 Income tax \
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