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 。 g#|oif9o
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现金 Cash in hand _;7fraqX
银行存款 Cash in bank dl_{iMhF&E
其他货币资金-外埠存款Other monetary assets - cash in other cities HS7_MGU
其他货币资金-银行本票 Other monetary assets - cashier‘s check @0D![oA
其他货币资金-银行汇票 Other monetary assets - bank draft "9ue76
其他货币资金-信用卡 Other monetary assets - credit cards fx]eDA|$e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ZL=N[XW4'
其他货币资金-存出投资款 Other monetary assets - cash for investment hF.6}28U1
短期投资-股票投资 Investments - Short term - stocks WcU@~05b
短期投资-债券投资 Investments - Short term - bonds E23w *']
短期投资-基金投资 Investments - Short term - funds SOs,)
短期投资-其他投资 Investments - Short term - others S~> 5INud
短期投资跌价准备 Provision for short-term investment Mc:bU
长期股权投资-股票投资 Long term equity investment - stocks v&r=-}z2!
长期股权投资-其他股权投资 Long term equity investment - others rFfy#e
长期债券投资-债券投资 Long term securities investemnt - bonds VKNp,Lf
长期债券投资-其他债权投资 Long term securities investment - others !)nD xM`p
长期投资减值准备 Provision for long-term investment /BT1oWi1y
应收票据 Notes receivable pqH4w(;
应收股利 Dividends receivable EX+,:l\^
应收利息 Interest receivable r6MB"4xd
应收帐款 Trade debtors r@yD8 D \
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors fnWsm4
预付帐款 Prepayment Z\' wm'
应收补贴款 Allowance receivable v8~YR'T0`V
其他应收款 Other debtors 7`dY 1.rq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ABZ06S/
其他流动资产 Other current assets [;FofuZ
物资采购 Purchase <sc\EK
原材料 Raw materials nP;;MX:B
包装物 Packing materials -X8eabb
低值易耗品 Low value consumbles qv uxhz F
材料成本差异 Material cost difference rVcBl4&1*g
自制半成品 Self-manufactured goods . ,R4WA,
库存商品 Finished goods vhpvO>Q
商品进销差价 Difference between purchase & sales of commodities ;ctU&`
委托加工物资 Consigned processiong material ~#Aa Ldq
委托代销商品 Consignment-out OXCQfT@\
受托代销商品 Consignment-in puF%=i
分期收款发出商品 Goods on instalment sales !oGQ8 e
存货跌价准备 Provision for obsolete stocks ^j=bObaX
待摊费用 Prepaid expenses d;44;*D
待处理流动资产损益 Unsettled G/L on current assets :,^>d3k
待处理固定资产损益 Unsettled G/L on fixed assets |Euus5[
委托贷款-本金 Consignment loan - principle CV3DMA
委托贷款-利息 Consignment loan - interest ="3,}qR
委托贷款-减值准备 Consignment loan - provision :Eo8v$W\RB
固定资产-房屋建筑物 Fixed assets - Buildings Nxi)Q$
固定资产-机器设备 Fixed assets - Plant and machinery nvH|Ngg Q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures > 0T
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固定资产-运输设备 Fixed assets - Automobiles t%$@fjz
累计折旧 Accumulated depreciation eT-
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固定资产减值准备 Impairment of fixed assets L=g_@b
工程物资-专用材料 Project material - specific materials gc,Ps
工程物资-专用设备 Project material - specific equipment |!}wF}iLc)
工程物资-预付大型设备款 Project material - prepaid for equipment k!owl+a
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production v ):V
在建工程 Construction in progress CC#C
在建工程减值准备 Impairment of construction in progress Q1T@oxV
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent xqv[?
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无形资产-非专利技术 Intangible assets - industrial property and know-how wDw<KU1UK
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights "-0;#&!
无形资产-商誉 Intangible assets - goodwill x5F@ad9
无形资产减值准备 Impairment of intangible assets Y&GuDLUF
长期待摊费用 Deferred assets ~!]m6 /
未确认融资费用 Unrecognized finance fees !Rqx2Q
其他长期资产 Other long term assets +*.1}r&
递延税款借项 Deferred assets debits 0H+c4IW
应付票据 Notes payable eEP(
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应付帐款 Trade creditors LM6]kll
预收帐款 Adanvances from customers sUciFAb
代销商品款 Consignment-in payables (}jL_
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其他应交款 Other payable to government Rsn^eR
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其他应付款 Other creditors t3>$|}O]t
应付股利 Proposed dividends s5AgsMq
待转资产价值 Donated assets |X 3">U +-
预计负债 Accrued liabilities >qpqQ;
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应付短期债券 Short-term debentures payable /buWAX1
其他流动负债 Other current liabilities .eY`Ri<3t
预提费用 Accrued expenses +nQ!4
应付工资 Payroll payable (Oq Hfv
应付福利费 Welfare payable Bc[6*Y,%T
短期借款-抵押借款 Bank loans - Short term - pledged DqlK.
短期借款-信用借款 Bank loans - Short term - credit s OQcx\dK
短期借款-担保借款 Bank loans - Short term - guaranteed RH~sbnZ)F
一年内到期长期借款 Long term loans due within one year 4m /TW)
一年内到期长期应付款 Long term payable due within one year 9-93aC.|}
长期借款 Bank loans - Long term h.^o)T
应付债券-债券面值 Bond payable - Par value j+Zt.KXjT
应付债券-债券溢价 Bond payable - Excess 9wMEvX70
应付债券-债券折价 Bond payable - Discount OZT^\Ky_l
应付债券-应计利息 Bond payable - Accrued interest ! TDD^
长期应付款 Long term payable [+gzdLad
专项应付款 Specific payable n$W"=Z;`
其他长期负债 Other long term liabilities xlw 2g<s
应交税金-所得税 Tax payable - income tax r=$gT@
应交税金-增值税 Tax payable - VAT )&z4_l8`=
应交税金-营业税 Tax payable - business tax L#ZLawG
应交税金-消费税 Tax payable - consumable tax 27iy4(4
应交税金-其他 Tax payable - others QnU
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递延税款贷项 Deferred taxation credit bpp*
股本 Share capital qHJ'1~?q
已归还投资 Investment returned waQtr,m)
利润分配-其他转入 Profit appropriation - other transfer in ttj2b$M,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u-39r^`5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O9*p0%ug
利润分配-提取储备基金 Profit appropriation - reserve fund i@6wO?Tv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @'gl~J7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MWhwMj!:m
利润分配-利润归还投资 Profit appropriation - return investment by profit $',3Pv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !-RwB@\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6RP+4c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /{R3@,D[]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z(UD9wY5m
期初未分配利润 Retained earnings, beginning of the year N8 M'0i?
资本公积-股本溢价 Capital surplus - share premium u<kD}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _>i|s|aW
资本公积-接受现金捐赠 Capital surplus - cash donation ns26$bU
资本公积-股权投资准备 Capital surplus - investment reserve gVA; `<
资本公积-拨款转入 Capital surplus - subsidiary A6i
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation m>YWxa
资本公积-其他 Capital surplus - others N5KEa]k1nw
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve eJ:Yj
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?`aTu:1#Z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "*bk{)dz}
盈余公积-储备基金 Surplus reserve - reserve fund Xl?YBZ}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]ViOr8u
主营业务收入 Sales zp#:EZ
主营业务成本 Cost of sales r`[B@
主营业务税金及附加 Sales tax 97 S? ;T
营业费用 Operating expenses M5 `m.n<
管理费用 General and administrative expenses LfllO
财务费用 Financial expenses M8zE3;5
投资收益 Investment income _NT[
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其他业务收入 Other operating income K%PxA#P}
营业外收入 Non-operating income quRPg)
补贴收入 Subsidy income avy=0Jmj
其他业务支出 Other operating expenses HT&p{7kFm
营业外支出 Non-operating expenses
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所得税 Income tax 6? !I
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