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 。 4;J.$
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现金 Cash in hand YGOkqI
银行存款 Cash in bank oQ
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其他货币资金-外埠存款Other monetary assets - cash in other cities /B?wn=][
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^6kl4:{idE
其他货币资金-银行汇票 Other monetary assets - bank draft xjbI1qCfe
其他货币资金-信用卡 Other monetary assets - credit cards JseKqJ
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit x}K|\KXy
其他货币资金-存出投资款 Other monetary assets - cash for investment ~/K&=xE
短期投资-股票投资 Investments - Short term - stocks #~-Xt!I
短期投资-债券投资 Investments - Short term - bonds #)7`}7N
短期投资-基金投资 Investments - Short term - funds tqh)yr;
短期投资-其他投资 Investments - Short term - others C]mp<
短期投资跌价准备 Provision for short-term investment BedL `[,
长期股权投资-股票投资 Long term equity investment - stocks W vB]Rs
长期股权投资-其他股权投资 Long term equity investment - others k{;?>=FH!
长期债券投资-债券投资 Long term securities investemnt - bonds lhYJectJa
长期债券投资-其他债权投资 Long term securities investment - others a%m
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长期投资减值准备 Provision for long-term investment KyX2CfW}t
应收票据 Notes receivable "r@#3T$
应收股利 Dividends receivable WuY#Kx
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应收利息 Interest receivable !Z2h?..O
应收帐款 Trade debtors ,c`6-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 0Sd>*nC
预付帐款 Prepayment 4z5qXI/<m4
应收补贴款 Allowance receivable =<H ekiYM
其他应收款 Other debtors 9)vU/fJ|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 18%$Z$K,
其他流动资产 Other current assets 33lh~+C
物资采购 Purchase 2EpQ(G
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原材料 Raw materials yOlVS@7
包装物 Packing materials *(yw6(9%
低值易耗品 Low value consumbles HLDv{G'7
材料成本差异 Material cost difference A}9^,C$#
自制半成品 Self-manufactured goods v1yB
库存商品 Finished goods }rm
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商品进销差价 Difference between purchase & sales of commodities :!Q(v(M
委托加工物资 Consigned processiong material kYkA^Aq
委托代销商品 Consignment-out %1k"K~eu
受托代销商品 Consignment-in e"^WXP.t&
分期收款发出商品 Goods on instalment sales |khFQ(
存货跌价准备 Provision for obsolete stocks 81|[Y'f
待摊费用 Prepaid expenses /7Sg/d%c
待处理流动资产损益 Unsettled G/L on current assets 0AWxU?$A4
待处理固定资产损益 Unsettled G/L on fixed assets K{I "2c
委托贷款-本金 Consignment loan - principle WP\kg\o
委托贷款-利息 Consignment loan - interest 7CR#\&h`
委托贷款-减值准备 Consignment loan - provision +76ao7d.
固定资产-房屋建筑物 Fixed assets - Buildings nX7F<k4G2
固定资产-机器设备 Fixed assets - Plant and machinery b)Nd}6}<?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures YR\(*LJL
固定资产-运输设备 Fixed assets - Automobiles 8u)>o*
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累计折旧 Accumulated depreciation q/*veL
固定资产减值准备 Impairment of fixed assets k}g4?
工程物资-专用材料 Project material - specific materials NKFeND
工程物资-专用设备 Project material - specific equipment 8hww({S2
工程物资-预付大型设备款 Project material - prepaid for equipment `dX0F=Ag?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production XLi
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在建工程 Construction in progress P*;[&Nn4
在建工程减值准备 Impairment of construction in progress 3%9XJ]Qao
固定资产清理 Disposal of fixed assets b(@GKH"W
无形资产-专利权 Intangible assets - patent VgbT/v
无形资产-非专利技术 Intangible assets - industrial property and know-how t;3).F
无形资产-商标权 Intangible assets - trademark rights ~FAk4z=Ed
无形资产-土地使用权 Intangible assets - land use rights )xU+M{p-os
无形资产-商誉 Intangible assets - goodwill ,tZL"
无形资产减值准备 Impairment of intangible assets vAG|Y'aO@%
长期待摊费用 Deferred assets N?rE:0SJ
未确认融资费用 Unrecognized finance fees Y<Ae_yLa
其他长期资产 Other long term assets AwuhFPG
递延税款借项 Deferred assets debits _
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应付票据 Notes payable UnVa`@P^:G
应付帐款 Trade creditors 7ieAd/:_
预收帐款 Adanvances from customers dhP")@3K;p
代销商品款 Consignment-in payables fbdpDVmpU
其他应交款 Other payable to government .P5'\
其他应付款 Other creditors mIrN~)C4\
应付股利 Proposed dividends 0RSzDgX
待转资产价值 Donated assets ]T5\LNyN
预计负债 Accrued liabilities ?)<zzL",
应付短期债券 Short-term debentures payable 2Gj)fMK38
其他流动负债 Other current liabilities ^u90N>Dvq
预提费用 Accrued expenses yfqe6-8U
应付工资 Payroll payable 'bH~
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应付福利费 Welfare payable Y0Tw:1a
短期借款-抵押借款 Bank loans - Short term - pledged yoieWnL}
短期借款-信用借款 Bank loans - Short term - credit b$
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短期借款-担保借款 Bank loans - Short term - guaranteed XLYGhM
一年内到期长期借款 Long term loans due within one year OqH3.@eK
一年内到期长期应付款 Long term payable due within one year Hv'
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长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value "85)2*+
应付债券-债券溢价 Bond payable - Excess !H)!b#_
应付债券-债券折价 Bond payable - Discount S
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应付债券-应计利息 Bond payable - Accrued interest hfc~HKLC
长期应付款 Long term payable )3|a_
专项应付款 Specific payable ;2?fz@KZ
其他长期负债 Other long term liabilities GKUjtPu
应交税金-所得税 Tax payable - income tax KT(v'KE 1
应交税金-增值税 Tax payable - VAT ;ioF'ov
应交税金-营业税 Tax payable - business tax g%ys|
应交税金-消费税 Tax payable - consumable tax ]sP
应交税金-其他 Tax payable - others H<nA*Zf2@R
递延税款贷项 Deferred taxation credit nu|,wE!i
股本 Share capital Ks^wX
已归还投资 Investment returned mL#$8wUdt{
利润分配-其他转入 Profit appropriation - other transfer in IY!8j$
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \?Xoa"
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b
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利润分配-提取储备基金 Profit appropriation - reserve fund ;jPiD`Kyv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tblduiN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IZ Q*D
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利润分配-利润归还投资 Profit appropriation - return investment by profit _T805<aUW\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends '4M; ;sKW
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %SCt_9
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tgla_sMb
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {od@Sl
期初未分配利润 Retained earnings, beginning of the year P_p\OK*l]o
资本公积-股本溢价 Capital surplus - share premium |v#D}E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Bk5 ELf8pL
资本公积-接受现金捐赠 Capital surplus - cash donation nL
ANWQk9
资本公积-股权投资准备 Capital surplus - investment reserve nHZhP4W
资本公积-拨款转入 Capital surplus - subsidiary t-}IKrbv
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ff
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资本公积-其他 Capital surplus - others el2<W=^M
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k#/cdK!K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b53s@7/mq
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MIiBNNURX
盈余公积-储备基金 Surplus reserve - reserve fund %(K} 1[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Fs =)*6}&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kf |J
主营业务收入 Sales 6T_Ya)
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax 'w<^4/L Q
营业费用 Operating expenses qM2m !
管理费用 General and administrative expenses *]
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财务费用 Financial expenses }!|$;3t+c
投资收益 Investment income {F\P3-ub
其他业务收入 Other operating income utn,`v
营业外收入 Non-operating income '*@=SM
补贴收入 Subsidy income ]F;1 l3I-
其他业务支出 Other operating expenses -Edi"B4K
营业外支出 Non-operating expenses 6o(.zk`d
所得税 Income tax W+4Bx=Mj
U 17=/E