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 。 ww],y@da
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现金 Cash in hand Bu#VMkchJ
银行存款 Cash in bank P\1L7%*lU
其他货币资金-外埠存款Other monetary assets - cash in other cities wk5s)%V
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5kCUaPu
其他货币资金-银行汇票 Other monetary assets - bank draft [OC5l>
其他货币资金-信用卡 Other monetary assets - credit cards x|pg"v&[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Uq^#r iq
其他货币资金-存出投资款 Other monetary assets - cash for investment Y^$X*U/q%U
短期投资-股票投资 Investments - Short term - stocks W\d{a(*
短期投资-债券投资 Investments - Short term - bonds '"SEw
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短期投资-基金投资 Investments - Short term - funds 21K>`d\
短期投资-其他投资 Investments - Short term - others S[PE$tYT#t
短期投资跌价准备 Provision for short-term investment ,$s8GAmq
长期股权投资-股票投资 Long term equity investment - stocks ChGYTn`X
长期股权投资-其他股权投资 Long term equity investment - others fF7bBE)L/|
长期债券投资-债券投资 Long term securities investemnt - bonds I ?gSG*m
长期债券投资-其他债权投资 Long term securities investment - others u)}$~E>
长期投资减值准备 Provision for long-term investment H[,i{dD
应收票据 Notes receivable 0i!u
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应收股利 Dividends receivable ywGd> @
应收利息 Interest receivable }`%*W`9b
应收帐款 Trade debtors C~2F9Pg
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |H;F7Y_
预付帐款 Prepayment `6~Aoe
应收补贴款 Allowance receivable Yc_8r+;(
其他应收款 Other debtors k_
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QbkLdM,S*
其他流动资产 Other current assets /Z'L^L%R
物资采购 Purchase %5M/s'O?i
原材料 Raw materials J:CXW%\ <q
包装物 Packing materials B+\3-q
低值易耗品 Low value consumbles 9g'LkP
材料成本差异 Material cost difference g{OwuAC_
自制半成品 Self-manufactured goods #`CA8!j!!
库存商品 Finished goods e7Xeo +/
商品进销差价 Difference between purchase & sales of commodities "p_J8
委托加工物资 Consigned processiong material ,':
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委托代销商品 Consignment-out 6Ypc`
受托代销商品 Consignment-in 2Rw&C6("w
分期收款发出商品 Goods on instalment sales ]zE;Tw.S
存货跌价准备 Provision for obsolete stocks ZSjMH .Ij"
待摊费用 Prepaid expenses 7K,-01-:
待处理流动资产损益 Unsettled G/L on current assets l? Udn0F
待处理固定资产损益 Unsettled G/L on fixed assets EMwS1~3dD
委托贷款-本金 Consignment loan - principle +ga k#M"n\
委托贷款-利息 Consignment loan - interest UO0{):w>
委托贷款-减值准备 Consignment loan - provision \?[v{WP)
固定资产-房屋建筑物 Fixed assets - Buildings O#:$^#j&
固定资产-机器设备 Fixed assets - Plant and machinery YVQN&|-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0m%|U'm|j
固定资产-运输设备 Fixed assets - Automobiles (eI5_`'VC
累计折旧 Accumulated depreciation Aw$x;3y
固定资产减值准备 Impairment of fixed assets ehzM)uK
工程物资-专用材料 Project material - specific materials [I'0,y
工程物资-专用设备 Project material - specific equipment be]bZ
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工程物资-预付大型设备款 Project material - prepaid for equipment K2M~
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7Ri46Tkt
在建工程 Construction in progress '&x#rjo#
在建工程减值准备 Impairment of construction in progress =mS\i663
固定资产清理 Disposal of fixed assets $?Yry.2
无形资产-专利权 Intangible assets - patent &]"
无形资产-非专利技术 Intangible assets - industrial property and know-how nzd2zY>V
无形资产-商标权 Intangible assets - trademark rights Zn&,
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无形资产-土地使用权 Intangible assets - land use rights ;&<{ey
无形资产-商誉 Intangible assets - goodwill UW N*j_9i
无形资产减值准备 Impairment of intangible assets 6G1@smP
长期待摊费用 Deferred assets B~ ]k#Ot)
未确认融资费用 Unrecognized finance fees 77C'*tt1]
其他长期资产 Other long term assets zKw`Md
递延税款借项 Deferred assets debits wQqb`l7+
应付票据 Notes payable #pP[xE"Y
应付帐款 Trade creditors mg^I=kpk
预收帐款 Adanvances from customers LPZF)@|`
代销商品款 Consignment-in payables !}YAdZJ
其他应交款 Other payable to government *W.C7=
其他应付款 Other creditors CJ1 7n
应付股利 Proposed dividends /1"(cQ%?
待转资产价值 Donated assets S>h;K`
预计负债 Accrued liabilities nxUJN1b!N
应付短期债券 Short-term debentures payable |SoCRjuCPM
其他流动负债 Other current liabilities 5's87Z;6
预提费用 Accrued expenses !nqUBa
应付工资 Payroll payable /qMG=Z
应付福利费 Welfare payable Z,sv9{4r
短期借款-抵押借款 Bank loans - Short term - pledged 7E!IF>`
短期借款-信用借款 Bank loans - Short term - credit .
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短期借款-担保借款 Bank loans - Short term - guaranteed pXrFljoYl[
一年内到期长期借款 Long term loans due within one year X &uTSgN
一年内到期长期应付款 Long term payable due within one year )m`<H>[Eb=
长期借款 Bank loans - Long term d74d/l1*{
应付债券-债券面值 Bond payable - Par value .u*
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应付债券-债券溢价 Bond payable - Excess uD\?(LM
应付债券-债券折价 Bond payable - Discount 'Q| M'5'
应付债券-应计利息 Bond payable - Accrued interest KC/=TSSXd.
长期应付款 Long term payable
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专项应付款 Specific payable (KFCs^x7wG
其他长期负债 Other long term liabilities 6N!Q:x^4(T
应交税金-所得税 Tax payable - income tax d ^^bke$~
应交税金-增值税 Tax payable - VAT K~c=M",mW
应交税金-营业税 Tax payable - business tax $w)!3
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应交税金-消费税 Tax payable - consumable tax Wr<j!>J6Ki
应交税金-其他 Tax payable - others >pU$wq|i
递延税款贷项 Deferred taxation credit wP6
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股本 Share capital hlV=qfc
已归还投资 Investment returned SG6kud\b
利润分配-其他转入 Profit appropriation - other transfer in P^A!.}d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (zgW%{V
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g
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利润分配-提取储备基金 Profit appropriation - reserve fund k`So -e-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BU
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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 :y
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利润分配-利润归还投资 Profit appropriation - return investment by profit q;R],7Re
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4i6q{BeHn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )k\H@Dy%$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kw#;w=\>R{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Wl B
期初未分配利润 Retained earnings, beginning of the year dYG,_ji
资本公积-股本溢价 Capital surplus - share premium mtJ9nC
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S0B|#O%Z
资本公积-接受现金捐赠 Capital surplus - cash donation !ipR$ dM
资本公积-股权投资准备 Capital surplus - investment reserve Xnz3p"
资本公积-拨款转入 Capital surplus - subsidiary !F1M(zFD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .LZwuJ^;
资本公积-其他 Capital surplus - others 2/?`J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OjFLPGRCh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z2MWN\?8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4[;X{ !
盈余公积-储备基金 Surplus reserve - reserve fund ,VCyG:dw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9Xj7~,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gf,`
主营业务收入 Sales \P j
主营业务成本 Cost of sales q#T/
主营业务税金及附加 Sales tax VXYK?Qc'
营业费用 Operating expenses xfpa]Z
管理费用 General and administrative expenses @CTgT-0!
财务费用 Financial expenses Z1 Bp+a3
投资收益 Investment income <L"GqNuRQ
其他业务收入 Other operating income 6HZ` .o:f
营业外收入 Non-operating income S#MZV@nGF
补贴收入 Subsidy income oE+R3[D?r
其他业务支出 Other operating expenses U>cV|
营业外支出 Non-operating expenses pk^K:Xs}
所得税 Income tax o$#G0}yn
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