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 。 =&nW~<- v
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现金 Cash in hand lDU_YEQ>
银行存款 Cash in bank WsGths+[
其他货币资金-外埠存款Other monetary assets - cash in other cities p3(2?UO!
其他货币资金-银行本票 Other monetary assets - cashier‘s check kmPYx)o
其他货币资金-银行汇票 Other monetary assets - bank draft 4hs)b
其他货币资金-信用卡 Other monetary assets - credit cards ravyiOL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'b&yrBFD
其他货币资金-存出投资款 Other monetary assets - cash for investment Cu;5RSr2Z
短期投资-股票投资 Investments - Short term - stocks Ib=x~za@n
短期投资-债券投资 Investments - Short term - bonds }G
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短期投资-基金投资 Investments - Short term - funds P-`(0M7^
短期投资-其他投资 Investments - Short term - others ;
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短期投资跌价准备 Provision for short-term investment ino:N5&;;
长期股权投资-股票投资 Long term equity investment - stocks QzvHm1,@
长期股权投资-其他股权投资 Long term equity investment - others d+eZub94U
长期债券投资-债券投资 Long term securities investemnt - bonds Vvp[P>
长期债券投资-其他债权投资 Long term securities investment - others TrS8h^C
长期投资减值准备 Provision for long-term investment O+q/4
应收票据 Notes receivable \ 0W!4D
应收股利 Dividends receivable 49H+(*@v@
应收利息 Interest receivable p4!:]0c
应收帐款 Trade debtors IxZb$h[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $g0+,ll[6
预付帐款 Prepayment VqSc;w
应收补贴款 Allowance receivable sgUud_r)4
其他应收款 Other debtors R%Y`=pK>}
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QS[L~97m2M
其他流动资产 Other current assets M5357Q
物资采购 Purchase mHc>"^R
原材料 Raw materials :aCrX
包装物 Packing materials NoE*/!Sr
低值易耗品 Low value consumbles kYzKU
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材料成本差异 Material cost difference 'a6<ixgo0
自制半成品 Self-manufactured goods V~G`kkNy
库存商品 Finished goods tJViA`@x
商品进销差价 Difference between purchase & sales of commodities m0n)dje
委托加工物资 Consigned processiong material EOj"V'!
委托代销商品 Consignment-out {76c%<`WaP
受托代销商品 Consignment-in \JEXX4%
分期收款发出商品 Goods on instalment sales }@ Z56
存货跌价准备 Provision for obsolete stocks RD7^&
待摊费用 Prepaid expenses )Z 9E=%
待处理流动资产损益 Unsettled G/L on current assets nfSbM3D]h
待处理固定资产损益 Unsettled G/L on fixed assets 8BOZh6BV
委托贷款-本金 Consignment loan - principle {%lXY Myu
委托贷款-利息 Consignment loan - interest Ysq'2
委托贷款-减值准备 Consignment loan - provision `]Fx.)C#
固定资产-房屋建筑物 Fixed assets - Buildings i<kD
固定资产-机器设备 Fixed assets - Plant and machinery \>LnLH(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~c^>54
固定资产-运输设备 Fixed assets - Automobiles C?v[Z]t
累计折旧 Accumulated depreciation !G^L/?z3
固定资产减值准备 Impairment of fixed assets jp8@vdRg
工程物资-专用材料 Project material - specific materials !U9|x\BqJ2
工程物资-专用设备 Project material - specific equipment ,mhQ"\ +C
工程物资-预付大型设备款 Project material - prepaid for equipment (wIzat
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production McH>"`
在建工程 Construction in progress U$]|~41#
在建工程减值准备 Impairment of construction in progress {'?)FX*W
固定资产清理 Disposal of fixed assets w
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无形资产-专利权 Intangible assets - patent [[PEa-992
无形资产-非专利技术 Intangible assets - industrial property and know-how "Ve.cP,7(
无形资产-商标权 Intangible assets - trademark rights AjcX N
无形资产-土地使用权 Intangible assets - land use rights ::Ke^dp
无形资产-商誉 Intangible assets - goodwill X[`bMa7IB(
无形资产减值准备 Impairment of intangible assets L^2FQti>
长期待摊费用 Deferred assets r.3/F[.
未确认融资费用 Unrecognized finance fees 7S/G
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其他长期资产 Other long term assets p&+;w
递延税款借项 Deferred assets debits _XJ2fA )
应付票据 Notes payable 2
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应付帐款 Trade creditors ];.pK
预收帐款 Adanvances from customers { eCC$&"
代销商品款 Consignment-in payables mxb(<9O
其他应交款 Other payable to government ~|<WHHN(
其他应付款 Other creditors il|1a8M2~
应付股利 Proposed dividends yFDv6yJ.
待转资产价值 Donated assets u6>?AW1~
预计负债 Accrued liabilities 5N%93{L
应付短期债券 Short-term debentures payable 0#w?HCx=
其他流动负债 Other current liabilities (Yp+bS(PU*
预提费用 Accrued expenses ono4U.C9
应付工资 Payroll payable xX*H7#
应付福利费 Welfare payable >:D
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短期借款-抵押借款 Bank loans - Short term - pledged Wu4Lxv]B4
短期借款-信用借款 Bank loans - Short term - credit ml \4xp,
短期借款-担保借款 Bank loans - Short term - guaranteed j'9
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一年内到期长期借款 Long term loans due within one year :ba5iMa
一年内到期长期应付款 Long term payable due within one year 3nZo{p:E
长期借款 Bank loans - Long term J7r|atSk
应付债券-债券面值 Bond payable - Par value Fx-8M!
应付债券-债券溢价 Bond payable - Excess x| yEtO&
应付债券-债券折价 Bond payable - Discount /~ x"wo
应付债券-应计利息 Bond payable - Accrued interest 9Xx's%U
长期应付款 Long term payable [9S
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专项应付款 Specific payable B}PIRk@a1
其他长期负债 Other long term liabilities \[Z?&
应交税金-所得税 Tax payable - income tax PO6&bIr
应交税金-增值税 Tax payable - VAT W 4F \}A
应交税金-营业税 Tax payable - business tax J,Ks0MA
应交税金-消费税 Tax payable - consumable tax ^Z:~91Tv-_
应交税金-其他 Tax payable - others V<Z[ nq
递延税款贷项 Deferred taxation credit Me
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股本 Share capital 2W4qBaG$=
已归还投资 Investment returned gx%|Pgd
利润分配-其他转入 Profit appropriation - other transfer in ^^5&QSB:'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5nsq[Q`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m!<\WN6g
利润分配-提取储备基金 Profit appropriation - reserve fund 7Hm3;P.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #dM9pc jh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -jMJAYj V
利润分配-利润归还投资 Profit appropriation - return investment by profit c%=IL M4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =$]uoA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r$2P;Cxj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lsJnI|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HD(.BW7
期初未分配利润 Retained earnings, beginning of the year 4'0Dr++
资本公积-股本溢价 Capital surplus - share premium ;3'.C~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O%FPS=
资本公积-接受现金捐赠 Capital surplus - cash donation J>/w5$h5
资本公积-股权投资准备 Capital surplus - investment reserve D9z|VIw8
资本公积-拨款转入 Capital surplus - subsidiary hiQha5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j?MAED
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )I3NeKWz
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Yb E-6|cz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ih7/}
盈余公积-储备基金 Surplus reserve - reserve fund ztw@Y|<2
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 y\a1iy
主营业务收入 Sales u,&^&0K,
主营业务成本 Cost of sales U~pV) J
主营业务税金及附加 Sales tax ?mwD*LN3o
营业费用 Operating expenses Z,=7Tu bR#
管理费用 General and administrative expenses V3"=w&2]K
财务费用 Financial expenses xP [n
投资收益 Investment income utIX %0
其他业务收入 Other operating income dH-s2r%s
营业外收入 Non-operating income o_'p3nD
补贴收入 Subsidy income 1PpyV f
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses JfR%L q~
所得税 Income tax HaP}Y:p
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