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 。 )REegFN@
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现金 Cash in hand -{oZK{a1
银行存款 Cash in bank %f\j)qw
其他货币资金-外埠存款Other monetary assets - cash in other cities AO-~dV
其他货币资金-银行本票 Other monetary assets - cashier‘s check zl, Vj%d
其他货币资金-银行汇票 Other monetary assets - bank draft 0W
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其他货币资金-信用卡 Other monetary assets - credit cards K6F05h 5S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &i805,lx
其他货币资金-存出投资款 Other monetary assets - cash for investment $;";i:H`
短期投资-股票投资 Investments - Short term - stocks K=4|GZ~p}`
短期投资-债券投资 Investments - Short term - bonds 5IgO4 <B
短期投资-基金投资 Investments - Short term - funds A(XX2f!i
短期投资-其他投资 Investments - Short term - others X~*/ ~f
短期投资跌价准备 Provision for short-term investment >kuu\
长期股权投资-股票投资 Long term equity investment - stocks 7OPRf9+o
长期股权投资-其他股权投资 Long term equity investment - others .5~3D97X&
长期债券投资-债券投资 Long term securities investemnt - bonds (s+}l?
长期债券投资-其他债权投资 Long term securities investment - others ),,0T/69+9
长期投资减值准备 Provision for long-term investment 1vh[sKv9%
应收票据 Notes receivable ZlMS=<hgFx
应收股利 Dividends receivable P-Gp^JX8
应收利息 Interest receivable do l8O
应收帐款 Trade debtors >qMzQw2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors : t
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预付帐款 Prepayment ;+3@S`2r
应收补贴款 Allowance receivable P#:n Xc$
其他应收款 Other debtors f]Zj"Tt-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors NwKj@ Jos
其他流动资产 Other current assets nGDY::nUE
物资采购 Purchase a!j{A?7Kw.
原材料 Raw materials *mw *z|-^V
包装物 Packing materials %4wHiCOg
低值易耗品 Low value consumbles T0o0_R
材料成本差异 Material cost difference qP9`p4c8i
自制半成品 Self-manufactured goods ws;|
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库存商品 Finished goods M3fTUCR
商品进销差价 Difference between purchase & sales of commodities 6,l5Q
委托加工物资 Consigned processiong material Tkj
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委托代销商品 Consignment-out &jrc]
受托代销商品 Consignment-in :@Ml-ZE
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks x45F-w{
待摊费用 Prepaid expenses GG4FS
待处理流动资产损益 Unsettled G/L on current assets kb\\F:w(W
待处理固定资产损益 Unsettled G/L on fixed assets a 4?c~bs
委托贷款-本金 Consignment loan - principle eV9,G8
委托贷款-利息 Consignment loan - interest R,l*@3Q
委托贷款-减值准备 Consignment loan - provision S""F58H n
固定资产-房屋建筑物 Fixed assets - Buildings jU{~3Gn?
固定资产-机器设备 Fixed assets - Plant and machinery .;
dI&0Z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k5X-*^U=V}
固定资产-运输设备 Fixed assets - Automobiles K:$GmV9o
累计折旧 Accumulated depreciation GCrsf
固定资产减值准备 Impairment of fixed assets cVaGgP}\
工程物资-专用材料 Project material - specific materials cf\GC2+"^$
工程物资-专用设备 Project material - specific equipment S`h yRw
工程物资-预付大型设备款 Project material - prepaid for equipment T'5MO\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Xk :_aJ
在建工程 Construction in progress 7#PQ1UWl
在建工程减值准备 Impairment of construction in progress TOx@Y$_9Q8
固定资产清理 Disposal of fixed assets b:x~Jz#%2
无形资产-专利权 Intangible assets - patent u} [.*e
无形资产-非专利技术 Intangible assets - industrial property and know-how "Qk)EY
无形资产-商标权 Intangible assets - trademark rights }?6gj%$c
无形资产-土地使用权 Intangible assets - land use rights p3IhK>
无形资产-商誉 Intangible assets - goodwill q^}iXE~
无形资产减值准备 Impairment of intangible assets dFk$rr>q
长期待摊费用 Deferred assets X|Nb81M
未确认融资费用 Unrecognized finance fees .aC/
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其他长期资产 Other long term assets Hr(%y&0
递延税款借项 Deferred assets debits 7\i> >
应付票据 Notes payable W#L/|K!S
应付帐款 Trade creditors ,/eAns`ZU
预收帐款 Adanvances from customers G[zVGqk
代销商品款 Consignment-in payables i@ehD@.dH
其他应交款 Other payable to government gS!zaD7Nr
其他应付款 Other creditors L}tP_ *
应付股利 Proposed dividends CeUC[cUQU
待转资产价值 Donated assets T?*f}J
预计负债 Accrued liabilities }4q1"iMlO
应付短期债券 Short-term debentures payable cE*d(g
其他流动负债 Other current liabilities rrs0|=
预提费用 Accrued expenses ._6Q "JAB
应付工资 Payroll payable /kqa|=-`q
应付福利费 Welfare payable CH0Nkf
短期借款-抵押借款 Bank loans - Short term - pledged L1MG("R
短期借款-信用借款 Bank loans - Short term - credit ,a":/ /[
短期借款-担保借款 Bank loans - Short term - guaranteed "BC;zH:
一年内到期长期借款 Long term loans due within one year {Ok]$0L
一年内到期长期应付款 Long term payable due within one year "8\2w]"
长期借款 Bank loans - Long term z7HM/<WY
应付债券-债券面值 Bond payable - Par value +6(\7?
应付债券-债券溢价 Bond payable - Excess T@ zV
应付债券-债券折价 Bond payable - Discount OyIIJ!(
应付债券-应计利息 Bond payable - Accrued interest $nNCBC=
长期应付款 Long term payable ,HK-mAH
专项应付款 Specific payable &[5pR60
其他长期负债 Other long term liabilities OgCz[QXr_
应交税金-所得税 Tax payable - income tax (JT
273
应交税金-增值税 Tax payable - VAT ?:i,%]zxC
应交税金-营业税 Tax payable - business tax Oh,]"(+
应交税金-消费税 Tax payable - consumable tax B|r'
应交税金-其他 Tax payable - others #1p\\Av
递延税款贷项 Deferred taxation credit
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股本 Share capital X?'pcYSL
已归还投资 Investment returned !d1a9los
利润分配-其他转入 Profit appropriation - other transfer in 2~%^y6lR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CEBa,hp@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "Ve9\$_s
利润分配-提取储备基金 Profit appropriation - reserve fund sY&Z/Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G|z%T`!U1;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [-VIojs+u
利润分配-利润归还投资 Profit appropriation - return investment by profit vU9:`@beu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "-Wb[*U;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !iW>xo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #j)"#1IE2W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D"&Sd@a{
期初未分配利润 Retained earnings, beginning of the year ]$I}r=
Em
资本公积-股本溢价 Capital surplus - share premium HmbQL2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Dv~jVI Xu
资本公积-接受现金捐赠 Capital surplus - cash donation (btmg<WT"
资本公积-股权投资准备 Capital surplus - investment reserve _P*QX
资本公积-拨款转入 Capital surplus - subsidiary zxeT{AFPr?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7\yh<?`V8
资本公积-其他 Capital surplus - others r'MA$PiS'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Sv!JA#Ag
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 22 feYm|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Hz>Dp
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盈余公积-储备基金 Surplus reserve - reserve fund LX#gc.c
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0!M'z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6i%Xf i
主营业务收入 Sales /dHIm`. Z
主营业务成本 Cost of sales od^ylg>K
主营业务税金及附加 Sales tax mp
z3o\n
营业费用 Operating expenses q`UaJ_7
管理费用 General and administrative expenses ~EU\\;1Rmq
财务费用 Financial expenses Z{ 1B:aW
投资收益 Investment income J M`[|"R%
其他业务收入 Other operating income I
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营业外收入 Non-operating income d{Owz&PL
补贴收入 Subsidy income ri6KD
其他业务支出 Other operating expenses L+}<gQJ(
营业外支出 Non-operating expenses Zn[ppsz|
所得税 Income tax ]'pL*&"X
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