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 。 }cP3i
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现金 Cash in hand O
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银行存款 Cash in bank E8nqExQ
其他货币资金-外埠存款Other monetary assets - cash in other cities @fY!@xSf
其他货币资金-银行本票 Other monetary assets - cashier‘s check !1l2KW<be
其他货币资金-银行汇票 Other monetary assets - bank draft '5Y8 rv<
其他货币资金-信用卡 Other monetary assets - credit cards =y4g. J\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l|&nGCW
其他货币资金-存出投资款 Other monetary assets - cash for investment mkWIJH
短期投资-股票投资 Investments - Short term - stocks %mq]M
短期投资-债券投资 Investments - Short term - bonds o0/03O
短期投资-基金投资 Investments - Short term - funds 0 #q_LB
短期投资-其他投资 Investments - Short term - others "<&F=gV
短期投资跌价准备 Provision for short-term investment saV3<zgx
长期股权投资-股票投资 Long term equity investment - stocks YcGqT2oLP
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds @ NV
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长期债券投资-其他债权投资 Long term securities investment - others 8'?e4;O
长期投资减值准备 Provision for long-term investment $+mmqc8
应收票据 Notes receivable "qF&%r'
应收股利 Dividends receivable HU'd/5fun
应收利息 Interest receivable Ve=0_GR0
应收帐款 Trade debtors ;6]+/e7O
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [$V_qFv{
预付帐款 Prepayment Q~]R#S
应收补贴款 Allowance receivable
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其他应收款 Other debtors >Z3}WMgBN
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors a@ lK+t
其他流动资产 Other current assets :&a|8Wi[W
物资采购 Purchase (YR] X_
原材料 Raw materials [Ea5Bn;~!
包装物 Packing materials 8@r+)2
低值易耗品 Low value consumbles E:i3
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材料成本差异 Material cost difference Q!"Li
自制半成品 Self-manufactured goods D8h~?phK
库存商品 Finished goods H7{ 6t(0j
商品进销差价 Difference between purchase & sales of commodities u54+oh|,M
委托加工物资 Consigned processiong material jf})"fz-*
委托代销商品 Consignment-out ou(9Qf zN
受托代销商品 Consignment-in MTF:mLJ
分期收款发出商品 Goods on instalment sales #v v
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存货跌价准备 Provision for obsolete stocks r)b`3=
待摊费用 Prepaid expenses IUZsLNW
待处理流动资产损益 Unsettled G/L on current assets P8TiB
待处理固定资产损益 Unsettled G/L on fixed assets }FFW,x
委托贷款-本金 Consignment loan - principle +/Z:L$C6
委托贷款-利息 Consignment loan - interest rbJ-vEzo.#
委托贷款-减值准备 Consignment loan - provision sQ`8L+oY
固定资产-房屋建筑物 Fixed assets - Buildings }R>g(q=N
固定资产-机器设备 Fixed assets - Plant and machinery xF ,J[Aj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {o]OxqE@
固定资产-运输设备 Fixed assets - Automobiles H8\N~>
累计折旧 Accumulated depreciation 51rM6
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固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials 7f`jl/
工程物资-专用设备 Project material - specific equipment JL*-L*|Zcl
工程物资-预付大型设备款 Project material - prepaid for equipment xi.;`Q^#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r`
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在建工程 Construction in progress ucMl>G'!gX
在建工程减值准备 Impairment of construction in progress ikY=}
固定资产清理 Disposal of fixed assets ir\
无形资产-专利权 Intangible assets - patent +)V6"XY-(
无形资产-非专利技术 Intangible assets - industrial property and know-how MjL
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无形资产-商标权 Intangible assets - trademark rights T? =jKLPC
无形资产-土地使用权 Intangible assets - land use rights #!5GGe{I
无形资产-商誉 Intangible assets - goodwill 5[ @4($q8
无形资产减值准备 Impairment of intangible assets Tn-H8;Hg
长期待摊费用 Deferred assets \F<]l6E
未确认融资费用 Unrecognized finance fees =g&0CFF <
其他长期资产 Other long term assets ]])i"oew
递延税款借项 Deferred assets debits E(S}c*05O
应付票据 Notes payable }b+=, Sc"
应付帐款 Trade creditors `yxk
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预收帐款 Adanvances from customers }b0qrr
代销商品款 Consignment-in payables M
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其他应交款 Other payable to government O'p
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其他应付款 Other creditors %i^%D
应付股利 Proposed dividends 7gJ`G@y
待转资产价值 Donated assets CE?R/uNo{
预计负债 Accrued liabilities myXp]=Sb?
应付短期债券 Short-term debentures payable [y:6vC
其他流动负债 Other current liabilities K7y}R%QF
预提费用 Accrued expenses y[}BFUy
应付工资 Payroll payable aoCyYnZD
应付福利费 Welfare payable pM4 j=F
短期借款-抵押借款 Bank loans - Short term - pledged cW3;5
短期借款-信用借款 Bank loans - Short term - credit O,DA{> *m
短期借款-担保借款 Bank loans - Short term - guaranteed zS?L3*u
一年内到期长期借款 Long term loans due within one year N($j;<Q
一年内到期长期应付款 Long term payable due within one year x-q er-
长期借款 Bank loans - Long term mT~:k}u~W
应付债券-债券面值 Bond payable - Par value 1*=[%
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应付债券-债券溢价 Bond payable - Excess <x1(}x:u`
应付债券-债券折价 Bond payable - Discount $YW z~^f
应付债券-应计利息 Bond payable - Accrued interest K;YK[M1!
长期应付款 Long term payable 4S9AXE6
专项应付款 Specific payable 6)H70VPJ
其他长期负债 Other long term liabilities ZM5[
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应交税金-所得税 Tax payable - income tax ; xs?^N|
应交税金-增值税 Tax payable - VAT MEo+S
应交税金-营业税 Tax payable - business tax |&C.P?q
应交税金-消费税 Tax payable - consumable tax (D))?jnC
应交税金-其他 Tax payable - others n RXf \*"3
递延税款贷项 Deferred taxation credit ,. E
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股本 Share capital HeR-;L
已归还投资 Investment returned e+2!)w)[
利润分配-其他转入 Profit appropriation - other transfer in :yw0-]/DD
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ku\_M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E|Z Y2&J`4
利润分配-提取储备基金 Profit appropriation - reserve fund S"fnT*:.%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;;UvK
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利润分配-利润归还投资 Profit appropriation - return investment by profit B_:K.]DK`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8)sqj=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <}B]f1zX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rs!J<CRq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .*v8*8OJ&
期初未分配利润 Retained earnings, beginning of the year RMsr7M4<91
资本公积-股本溢价 Capital surplus - share premium 8 v&5)0u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r$*k-c9Bf
资本公积-接受现金捐赠 Capital surplus - cash donation `<[Zs]Fe4
资本公积-股权投资准备 Capital surplus - investment reserve A87Tyk2Pi
资本公积-拨款转入 Capital surplus - subsidiary "IB)=Hc
资本公积-外币资本折算差额 Capital surplus - foreign currency translation PN<Y&/fB
资本公积-其他 Capital surplus - others Mc{1Cdj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )%)?M
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "< [D1E\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jz/@Zg",
盈余公积-储备基金 Surplus reserve - reserve fund G&:YgwG
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Oq|pd7fcgm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $yOfqr
主营业务收入 Sales cC>.`1:
主营业务成本 Cost of sales !a?o9<V
主营业务税金及附加 Sales tax As78yfK
营业费用 Operating expenses h/P
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管理费用 General and administrative expenses $(C71M|CT
财务费用 Financial expenses utRvE(IbmV
投资收益 Investment income ^${-^w@,%V
其他业务收入 Other operating income ]%G[<zD,1
营业外收入 Non-operating income -rU *)0PR
补贴收入 Subsidy income y
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其他业务支出 Other operating expenses AvhmN5O=
营业外支出 Non-operating expenses {Uu7 @1@n
所得税 Income tax t?{E_70W
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