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 。 ?68~ g<d,
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现金 Cash in hand PU[<sr#,
银行存款 Cash in bank ^_i)XdPU
其他货币资金-外埠存款Other monetary assets - cash in other cities yj@k0TWT$
其他货币资金-银行本票 Other monetary assets - cashier‘s check //;(KmU9
其他货币资金-银行汇票 Other monetary assets - bank draft $2,tT;50g
其他货币资金-信用卡 Other monetary assets - credit cards t|V<K^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit FZW`ADq]
其他货币资金-存出投资款 Other monetary assets - cash for investment :p,|6~b$
短期投资-股票投资 Investments - Short term - stocks V0rQtxE{F
短期投资-债券投资 Investments - Short term - bonds / Y od
短期投资-基金投资 Investments - Short term - funds ; o
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短期投资-其他投资 Investments - Short term - others o2=):2x
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短期投资跌价准备 Provision for short-term investment [u$|/
长期股权投资-股票投资 Long term equity investment - stocks l
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长期股权投资-其他股权投资 Long term equity investment - others /a<UKh:A[
长期债券投资-债券投资 Long term securities investemnt - bonds BWvM~no
长期债券投资-其他债权投资 Long term securities investment - others nu7 R
长期投资减值准备 Provision for long-term investment @0s'
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应收票据 Notes receivable R<Mc+{*>
应收股利 Dividends receivable N$=9R
应收利息 Interest receivable KS<@;Tt
应收帐款 Trade debtors p"c6d'qe
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t$%<eF@w
预付帐款 Prepayment %\(-<aT
应收补贴款 Allowance receivable .d}yQ#5z
其他应收款 Other debtors 6dmb
bgO)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors bS2g4]$'po
其他流动资产 Other current assets ap'La|9t>
物资采购 Purchase CQNMCYjg(R
原材料 Raw materials 6)ibXbH
包装物 Packing materials AWi>(wk<
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference jrFPd
自制半成品 Self-manufactured goods Q,JH/X
库存商品 Finished goods E0Q6Ryn
商品进销差价 Difference between purchase & sales of commodities xGQP*nZ
委托加工物资 Consigned processiong material Im\ ~x~{
委托代销商品 Consignment-out dQ7iieT
受托代销商品 Consignment-in 0 K#|11r
分期收款发出商品 Goods on instalment sales }~|`h1JF
存货跌价准备 Provision for obsolete stocks g-
wE(L
待摊费用 Prepaid expenses
Z^2SG_pD
待处理流动资产损益 Unsettled G/L on current assets ?4U4o<
待处理固定资产损益 Unsettled G/L on fixed assets z/`+jIB
委托贷款-本金 Consignment loan - principle N2U&TCc
委托贷款-利息 Consignment loan - interest ;l_b.z0^6
委托贷款-减值准备 Consignment loan - provision m3Wc};yE*Q
固定资产-房屋建筑物 Fixed assets - Buildings $x`HmL3Sb
固定资产-机器设备 Fixed assets - Plant and machinery qbsod
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures yNXYS
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation ?wPTe^Qtv
固定资产减值准备 Impairment of fixed assets XVt;hO
工程物资-专用材料 Project material - specific materials b9vudr
工程物资-专用设备 Project material - specific equipment 2F`#df
工程物资-预付大型设备款 Project material - prepaid for equipment AC(qx:/6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production MymsDdQ]
在建工程 Construction in progress ]o]`X$n
在建工程减值准备 Impairment of construction in progress m jP
固定资产清理 Disposal of fixed assets F?R6zvive
无形资产-专利权 Intangible assets - patent L!l?tM o
无形资产-非专利技术 Intangible assets - industrial property and know-how zA6C
{L G3
无形资产-商标权 Intangible assets - trademark rights 0ZDm[#7z
无形资产-土地使用权 Intangible assets - land use rights &odQ&%X
无形资产-商誉 Intangible assets - goodwill eA(\#+)X `
无形资产减值准备 Impairment of intangible assets 53:u6bb;
长期待摊费用 Deferred assets gizY4~
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未确认融资费用 Unrecognized finance fees CHv
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其他长期资产 Other long term assets NpZ'pBl
递延税款借项 Deferred assets debits ?>*d82yO
应付票据 Notes payable Cj3Xp~
应付帐款 Trade creditors ;kZD>G8
预收帐款 Adanvances from customers Gdb0e]Vt+
代销商品款 Consignment-in payables PSu]I?WF
其他应交款 Other payable to government jrN 5l1np
其他应付款 Other creditors flqr["czwK
应付股利 Proposed dividends uKXU.u*C
待转资产价值 Donated assets !gRU;ZQU_
预计负债 Accrued liabilities }0E@eL
应付短期债券 Short-term debentures payable 85io%>&0
其他流动负债 Other current liabilities
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预提费用 Accrued expenses eyDI>7W
应付工资 Payroll payable GYIQ[#'d7
应付福利费 Welfare payable 6Zw$F3 <
短期借款-抵押借款 Bank loans - Short term - pledged rt vLLOIO
短期借款-信用借款 Bank loans - Short term - credit 2BO H8Mp9
短期借款-担保借款 Bank loans - Short term - guaranteed bt=D<YZk
一年内到期长期借款 Long term loans due within one year uv$5MwKU
一年内到期长期应付款 Long term payable due within one year Th%w-19,8
长期借款 Bank loans - Long term OI)k0t^;D
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess C'A
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应付债券-债券折价 Bond payable - Discount 1iR\M4?Frf
应付债券-应计利息 Bond payable - Accrued interest [*)2Ou
长期应付款 Long term payable ^8oN~HLZ
专项应付款 Specific payable ZUB]qzmK
其他长期负债 Other long term liabilities v8E:64
应交税金-所得税 Tax payable - income tax ,:}VbQ:3I
应交税金-增值税 Tax payable - VAT (0 t{
应交税金-营业税 Tax payable - business tax |Zn,|-iW
应交税金-消费税 Tax payable - consumable tax NPBOG1q%
应交税金-其他 Tax payable - others X%*BiI
递延税款贷项 Deferred taxation credit lp$,`Uz`
股本 Share capital b9.7j!W
已归还投资 Investment returned @Kbj:S;m
利润分配-其他转入 Profit appropriation - other transfer in f~=e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /8_x]Es/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DP*V|
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利润分配-提取储备基金 Profit appropriation - reserve fund 8j&1qJx)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mrE>o!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !JDyv\i}
利润分配-利润归还投资 Profit appropriation - return investment by profit 0""%@X]m
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !_o1;GzK
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &&sCaNb
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Cl'3I%$8K
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sI#r3:?i
期初未分配利润 Retained earnings, beginning of the year kz?m `~1
资本公积-股本溢价 Capital surplus - share premium [B" CN
nA
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YMIX|bj6Y
资本公积-接受现金捐赠 Capital surplus - cash donation i~;Yrc%AEX
资本公积-股权投资准备 Capital surplus - investment reserve NiO|Aki{
资本公积-拨款转入 Capital surplus - subsidiary -?PXj)<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d ~3GEK
资本公积-其他 Capital surplus - others @g==U{k;t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0Lki(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0\Ga&Q0-(O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D$PR<>=y
盈余公积-储备基金 Surplus reserve - reserve fund M,/{ 53
盈余公积-企业发展基金 Surplus reserve - enterprise development fund YDdY'd`*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment drEND`,@6|
主营业务收入 Sales 5Q.z#]Lg
主营业务成本 Cost of sales ]Q*eCt;l"K
主营业务税金及附加 Sales tax r-IG.ym3
营业费用 Operating expenses d}_%xkC
管理费用 General and administrative expenses .qG*$W2f
财务费用 Financial expenses HT6+OK(~dJ
投资收益 Investment income pi?[jU[Tn
其他业务收入 Other operating income oar`xH$C
营业外收入 Non-operating income BHEZ<K[U
补贴收入 Subsidy income n
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其他业务支出 Other operating expenses LSN%k5G7.
营业外支出 Non-operating expenses *w_f-YoXp
所得税 Income tax (&A
Bfm/t
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