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 。 q|0l>DPRp
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现金 Cash in hand R+_!FnOJ
银行存款 Cash in bank bZr,jLEf
其他货币资金-外埠存款Other monetary assets - cash in other cities |3 I
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其他货币资金-银行本票 Other monetary assets - cashier‘s check #eX<=H]
其他货币资金-银行汇票 Other monetary assets - bank draft ooBB
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其他货币资金-信用卡 Other monetary assets - credit cards IZ\fvYp
其他货币资金-信用证保证金 Other monetary assets - L/C deposit yPY{ZADkQ
其他货币资金-存出投资款 Other monetary assets - cash for investment NCY2^
短期投资-股票投资 Investments - Short term - stocks 'IT]VRObP
短期投资-债券投资 Investments - Short term - bonds i+pQ 7wx
短期投资-基金投资 Investments - Short term - funds qHtIjtt[q
短期投资-其他投资 Investments - Short term - others 9gglyoZ%
短期投资跌价准备 Provision for short-term investment Gs,e8ri!
长期股权投资-股票投资 Long term equity investment - stocks Ftd,dqd
长期股权投资-其他股权投资 Long term equity investment - others RWX!d54&
长期债券投资-债券投资 Long term securities investemnt - bonds l}r 9kS
长期债券投资-其他债权投资 Long term securities investment - others ^do6?e`?-
长期投资减值准备 Provision for long-term investment e6bh,BwgQq
应收票据 Notes receivable OhMJt&s9P=
应收股利 Dividends receivable *A4eYHn@
应收利息 Interest receivable ?>iUz.];t
应收帐款 Trade debtors OZd
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors JZ~wacDd
预付帐款 Prepayment s
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应收补贴款 Allowance receivable <=D
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其他应收款 Other debtors $4~Z]-38#A
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors IF-y/]
其他流动资产 Other current assets g<,0kl2'S
物资采购 Purchase H5 &
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原材料 Raw materials vU5}E\Ny
包装物 Packing materials -|f0;Fl
低值易耗品 Low value consumbles KV$4}{
材料成本差异 Material cost difference D6|-nl
自制半成品 Self-manufactured goods hvQXYo>TZx
库存商品 Finished goods 6/?onEL9_
商品进销差价 Difference between purchase & sales of commodities &:IcwD&
委托加工物资 Consigned processiong material uv<_.Jq]
委托代销商品 Consignment-out X,#~[%h$-=
受托代销商品 Consignment-in , ,ng]&%i
分期收款发出商品 Goods on instalment sales Pqw<nyC.
存货跌价准备 Provision for obsolete stocks kU=U u>
待摊费用 Prepaid expenses |$e'yx6j
待处理流动资产损益 Unsettled G/L on current assets Cl!(F6K*
待处理固定资产损益 Unsettled G/L on fixed assets $COjC!M
委托贷款-本金 Consignment loan - principle 8D,*_p
委托贷款-利息 Consignment loan - interest j;7E+Yp
委托贷款-减值准备 Consignment loan - provision Dg"szJ-
固定资产-房屋建筑物 Fixed assets - Buildings al-rgh
固定资产-机器设备 Fixed assets - Plant and machinery F?05+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PgGUs4[
固定资产-运输设备 Fixed assets - Automobiles kP^A~ZO.
累计折旧 Accumulated depreciation M
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固定资产减值准备 Impairment of fixed assets y1T(R#
工程物资-专用材料 Project material - specific materials {j;` wN
工程物资-专用设备 Project material - specific equipment ; :q
工程物资-预付大型设备款 Project material - prepaid for equipment |#M|"7;2z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )wCNLi>4
在建工程 Construction in progress M?L$xE_&
在建工程减值准备 Impairment of construction in progress o kA<
固定资产清理 Disposal of fixed assets j7Ts&;`[*
无形资产-专利权 Intangible assets - patent ^3S&LC
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无形资产-非专利技术 Intangible assets - industrial property and know-how QIevps*
无形资产-商标权 Intangible assets - trademark rights c.b| RM0;
无形资产-土地使用权 Intangible assets - land use rights !U>WAD9
无形资产-商誉 Intangible assets - goodwill Y&8,f|{R
无形资产减值准备 Impairment of intangible assets RLMn&j|?e
长期待摊费用 Deferred assets %Nvw`H
未确认融资费用 Unrecognized finance fees uOJqj{k_."
其他长期资产 Other long term assets m%apGp'=1
递延税款借项 Deferred assets debits 3X1 1Gl
应付票据 Notes payable EY<"B2_%
应付帐款 Trade creditors ~6@`;s`[Y
预收帐款 Adanvances from customers `OWHf?t:
代销商品款 Consignment-in payables {,+c
其他应交款 Other payable to government {GLGDEb
其他应付款 Other creditors uf9&o#
应付股利 Proposed dividends )7NI5x^$
待转资产价值 Donated assets jVQ89vf
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预计负债 Accrued liabilities geqP. MR
应付短期债券 Short-term debentures payable ?6&8-zt1?
其他流动负债 Other current liabilities F;8Q`$n
预提费用 Accrued expenses vr'cR2
应付工资 Payroll payable \3^ue0
应付福利费 Welfare payable )%MC*Z:^
短期借款-抵押借款 Bank loans - Short term - pledged Y$\|rD^f
短期借款-信用借款 Bank loans - Short term - credit _"L6mcI6
短期借款-担保借款 Bank loans - Short term - guaranteed -
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一年内到期长期借款 Long term loans due within one year QAp]cE1ew
一年内到期长期应付款 Long term payable due within one year F]?] |nZZ
长期借款 Bank loans - Long term ]VLseF
应付债券-债券面值 Bond payable - Par value ktx| c19
应付债券-债券溢价 Bond payable - Excess "O<ETHd0
应付债券-债券折价 Bond payable - Discount _W_< bI34
应付债券-应计利息 Bond payable - Accrued interest ){"?@1vP
长期应付款 Long term payable cPNc$^Y
专项应付款 Specific payable [K\b"^=<
其他长期负债 Other long term liabilities @r/~Y]0Ye5
应交税金-所得税 Tax payable - income tax X_hDU~5{wC
应交税金-增值税 Tax payable - VAT yG/!K uA
应交税金-营业税 Tax payable - business tax B6k<#-HAT
应交税金-消费税 Tax payable - consumable tax z<vh8dNl
应交税金-其他 Tax payable - others 6{HCF-cQd
递延税款贷项 Deferred taxation credit =!^
gQ0~4
股本 Share capital v/
c]=/
已归还投资 Investment returned pC>h"Hy
利润分配-其他转入 Profit appropriation - other transfer in 1VlU'qY
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `>)Ge](oN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q]/%Y[%|
利润分配-提取储备基金 Profit appropriation - reserve fund )j>U4a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y7fy9jQ
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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 8mKp PwG0
利润分配-利润归还投资 Profit appropriation - return investment by profit o?hr>b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !h7.xl OpN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s) shq3O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aYb97}kI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @|DQ
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期初未分配利润 Retained earnings, beginning of the year DI{*E
资本公积-股本溢价 Capital surplus - share premium Q'jw=w!|g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uoI7'
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资本公积-接受现金捐赠 Capital surplus - cash donation E6 -*2U)k+
资本公积-股权投资准备 Capital surplus - investment reserve }\?9Prsd
资本公积-拨款转入 Capital surplus - subsidiary G#GZt\)F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]>VG}e~b
资本公积-其他 Capital surplus - others |50sGJE(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kt978qfk
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3wq<@dRv4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #6<1
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盈余公积-储备基金 Surplus reserve - reserve fund za@/4z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }ARA K ^%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J4"Fj, FS
主营业务收入 Sales 6~x'~T
主营业务成本 Cost of sales %ERcFI]G
主营业务税金及附加 Sales tax 6_bL<:xtY
营业费用 Operating expenses Z%qtAPd
管理费用 General and administrative expenses =,#--1R7g
财务费用 Financial expenses BA]$Fi.Mw
投资收益 Investment income g=56|G7n
其他业务收入 Other operating income i9DD)Y<
营业外收入 Non-operating income
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补贴收入 Subsidy income 0yI1r7yNB+
其他业务支出 Other operating expenses sjg`4^!wDD
营业外支出 Non-operating expenses Lr$Mk#'B
所得税 Income tax $zjdCg<
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