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 。 Uk wP
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现金 Cash in hand 88O8wJN
银行存款 Cash in bank ](]i 'fE>
其他货币资金-外埠存款Other monetary assets - cash in other cities y%$AhRk*U
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4&lv6`G `
其他货币资金-银行汇票 Other monetary assets - bank draft q4h]o^ +
其他货币资金-信用卡 Other monetary assets - credit cards x
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit jxJ8(sr$
其他货币资金-存出投资款 Other monetary assets - cash for investment S&5&];Ag
短期投资-股票投资 Investments - Short term - stocks HQ_Ok`
短期投资-债券投资 Investments - Short term - bonds aH(
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短期投资-基金投资 Investments - Short term - funds f1RWP@iar
短期投资-其他投资 Investments - Short term - others wD}l$& +
短期投资跌价准备 Provision for short-term investment `6(S^P
长期股权投资-股票投资 Long term equity investment - stocks "m$##X\
长期股权投资-其他股权投资 Long term equity investment - others (62"8iD6
长期债券投资-债券投资 Long term securities investemnt - bonds BQHVQs
长期债券投资-其他债权投资 Long term securities investment - others HXC ;Np
长期投资减值准备 Provision for long-term investment |*eZD-f
应收票据 Notes receivable `,*3[
应收股利 Dividends receivable oAVnK[EMq`
应收利息 Interest receivable VR 8-&N
应收帐款 Trade debtors V*;(kEqj
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors St9?RD{4;
预付帐款 Prepayment #
pow ub
应收补贴款 Allowance receivable yx8z4*]kH
其他应收款 Other debtors )gUR@V>e2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors a 7V-C
其他流动资产 Other current assets \;,+
物资采购 Purchase Xf]d. :
原材料 Raw materials
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包装物 Packing materials oG?Xk%7&\
低值易耗品 Low value consumbles 9!\B6=r y4
材料成本差异 Material cost difference 1z4OI6$Af
自制半成品 Self-manufactured goods yjX9oxhtL
库存商品 Finished goods V#$RR!X'
商品进销差价 Difference between purchase & sales of commodities h
0Q5-EA
委托加工物资 Consigned processiong material 9d659iC
委托代销商品 Consignment-out FIhk@TKa
受托代销商品 Consignment-in >Eto(
y"q
分期收款发出商品 Goods on instalment sales <oV(7
存货跌价准备 Provision for obsolete stocks `wEb<H
待摊费用 Prepaid expenses `cUl7 'j
待处理流动资产损益 Unsettled G/L on current assets CAWNDl4
待处理固定资产损益 Unsettled G/L on fixed assets N/2T[s_&
委托贷款-本金 Consignment loan - principle -zgI_u9=EB
委托贷款-利息 Consignment loan - interest L|7R9+ZG
委托贷款-减值准备 Consignment loan - provision Z]Cq3~l
固定资产-房屋建筑物 Fixed assets - Buildings g3/W=~r
固定资产-机器设备 Fixed assets - Plant and machinery %)W2H^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '[:D$q;
固定资产-运输设备 Fixed assets - Automobiles n5NsmVW \x
累计折旧 Accumulated depreciation D?_Zl;bQ'^
固定资产减值准备 Impairment of fixed assets F^BS/Yag
工程物资-专用材料 Project material - specific materials :U%W%
工程物资-专用设备 Project material - specific equipment "Ac-tzhE
工程物资-预付大型设备款 Project material - prepaid for equipment 7(8;to6(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5c0 ZRV#
在建工程 Construction in progress Om\vMd@!
在建工程减值准备 Impairment of construction in progress K=k"a
固定资产清理 Disposal of fixed assets Rtl"Ub@HV
无形资产-专利权 Intangible assets - patent =s2*H8]
无形资产-非专利技术 Intangible assets - industrial property and know-how 1~
3_^3OT
无形资产-商标权 Intangible assets - trademark rights PiIpnoM
无形资产-土地使用权 Intangible assets - land use rights HC
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无形资产-商誉 Intangible assets - goodwill Jhhb7uU+
无形资产减值准备 Impairment of intangible assets 0&|\N
? 8_
长期待摊费用 Deferred assets KL57#gV
未确认融资费用 Unrecognized finance fees 6SkaH<-&K
其他长期资产 Other long term assets "Og7rl
递延税款借项 Deferred assets debits E
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应付票据 Notes payable '9J/T57]e
应付帐款 Trade creditors aP
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预收帐款 Adanvances from customers v MH
代销商品款 Consignment-in payables "7F?@D$e
其他应交款 Other payable to government x2\qXN/R
其他应付款 Other creditors u0c1:Uv#~e
应付股利 Proposed dividends w``ST
待转资产价值 Donated assets VU]`&`~J
预计负债 Accrued liabilities K=h9Ce
应付短期债券 Short-term debentures payable )U:m:cr<
其他流动负债 Other current liabilities &.Qrs:U
预提费用 Accrued expenses Yu^4VXp~M%
应付工资 Payroll payable k2tF}
应付福利费 Welfare payable 7WS p($
短期借款-抵押借款 Bank loans - Short term - pledged 6}Ci>_i4#
短期借款-信用借款 Bank loans - Short term - credit ,Uqs1#r
短期借款-担保借款 Bank loans - Short term - guaranteed 9-a0 :bP
一年内到期长期借款 Long term loans due within one year Zt{[*~
一年内到期长期应付款 Long term payable due within one year ,i`,Oy(BI
长期借款 Bank loans - Long term rcG"o\
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应付债券-债券面值 Bond payable - Par value !``,gExH
应付债券-债券溢价 Bond payable - Excess ^%{7}g&$u
应付债券-债券折价 Bond payable - Discount {]@= ijjf
应付债券-应计利息 Bond payable - Accrued interest '4Bm;&6M
长期应付款 Long term payable eJX9_6m-
专项应付款 Specific payable ^A&1^B
其他长期负债 Other long term liabilities G}raA%
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT y/7\?qfTk
应交税金-营业税 Tax payable - business tax 21l;\W
应交税金-消费税 Tax payable - consumable tax _8UU'1d
应交税金-其他 Tax payable - others Jk
n>S#SZ
递延税款贷项 Deferred taxation credit 4!yzsPJL
股本 Share capital Moza".fiN
已归还投资 Investment returned []1C$.5DD
利润分配-其他转入 Profit appropriation - other transfer in By4<2u38u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rw JIx|(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wJo}!{bN
利润分配-提取储备基金 Profit appropriation - reserve fund qqY"*uJ'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Wt-GjxGi
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y\8)OBZ
利润分配-利润归还投资 Profit appropriation - return investment by profit n 0L^e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Cnh \%OW
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vXZOy%$o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0~/_|?]`7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &n:.k}/P
期初未分配利润 Retained earnings, beginning of the year =-n}[Y}A
资本公积-股本溢价 Capital surplus - share premium bK&+5t&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eru.m+\
资本公积-接受现金捐赠 Capital surplus - cash donation K is"L(C
资本公积-股权投资准备 Capital surplus - investment reserve h3
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资本公积-拨款转入 Capital surplus - subsidiary MAPGJ"?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c`w}|d]mC
资本公积-其他 Capital surplus - others }WXi$(@v
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve . 3T3EX|G
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4>e&f&y~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7~.9=I'A
盈余公积-储备基金 Surplus reserve - reserve fund g1 "kTh
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &d^m 1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K1yzD6[eW
主营业务收入 Sales hMD|#A-
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主营业务成本 Cost of sales BUXpCxQ
主营业务税金及附加 Sales tax BpPy&
营业费用 Operating expenses )1`0PJoHE
管理费用 General and administrative expenses j'"J%e]
财务费用 Financial expenses >!1-lfa8
投资收益 Investment income vV-`jsq20H
其他业务收入 Other operating income w+u3*/Zf
营业外收入 Non-operating income ; )@~
补贴收入 Subsidy income ^8N}9a
其他业务支出 Other operating expenses `7V]y-
营业外支出 Non-operating expenses cU!vsdR3
所得税 Income tax S3Xl
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