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 。 lk2F]@_kJH
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现金 Cash in hand ;7K5Bo
银行存款 Cash in bank bxqXFy/I
其他货币资金-外埠存款Other monetary assets - cash in other cities ^qIp+[/'
其他货币资金-银行本票 Other monetary assets - cashier‘s check p! zC
其他货币资金-银行汇票 Other monetary assets - bank draft B.'@~$
其他货币资金-信用卡 Other monetary assets - credit cards j/#kO?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit c zL[W2l
其他货币资金-存出投资款 Other monetary assets - cash for investment *<Fz1~%*
短期投资-股票投资 Investments - Short term - stocks xQk]a1
短期投资-债券投资 Investments - Short term - bonds /49PF:$?
短期投资-基金投资 Investments - Short term - funds 9c=Y+=<
短期投资-其他投资 Investments - Short term - others )j',e$m
短期投资跌价准备 Provision for short-term investment ^ Gq2"rDM
长期股权投资-股票投资 Long term equity investment - stocks l:z:tJ#(
长期股权投资-其他股权投资 Long term equity investment - others ~Rs|W;
长期债券投资-债券投资 Long term securities investemnt - bonds HP3~.1Sp
长期债券投资-其他债权投资 Long term securities investment - others ~SUA.YuF
长期投资减值准备 Provision for long-term investment dV<M$+;s]
应收票据 Notes receivable 9bMM-~
应收股利 Dividends receivable 0{BPT>'
应收利息 Interest receivable {QM;%
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应收帐款 Trade debtors c^6v7wT5
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors uQ vW@Tt
预付帐款 Prepayment ig")bt3s5
应收补贴款 Allowance receivable 2t<
dCw
其他应收款 Other debtors o%Vf#W
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fh b &_T
其他流动资产 Other current assets MPAZ%<gmD
物资采购 Purchase )gmDxD
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原材料 Raw materials wTf0O@``6H
包装物 Packing materials 0u,=OvU
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference 6mep|![6
自制半成品 Self-manufactured goods ,b-wo
库存商品 Finished goods 2 8f-8B
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material ngsax1xO
委托代销商品 Consignment-out T!"<Kv]J
受托代销商品 Consignment-in n{r+t=X
分期收款发出商品 Goods on instalment sales i\3BA"ZX
存货跌价准备 Provision for obsolete stocks `yP-,lA$
待摊费用 Prepaid expenses Jj fNH
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待处理流动资产损益 Unsettled G/L on current assets $a15
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待处理固定资产损益 Unsettled G/L on fixed assets a_waL
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委托贷款-本金 Consignment loan - principle "2HRuqf
委托贷款-利息 Consignment loan - interest 9(ZzwkD'>
委托贷款-减值准备 Consignment loan - provision Uf4QQ`c#
固定资产-房屋建筑物 Fixed assets - Buildings T5 5l-.>
固定资产-机器设备 Fixed assets - Plant and machinery _8 vxb
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures MeQ(,irr^
固定资产-运输设备 Fixed assets - Automobiles )@]-bPnv
累计折旧 Accumulated depreciation i_`YZ7Hxp
固定资产减值准备 Impairment of fixed assets tPO.^
工程物资-专用材料 Project material - specific materials fOE:~3Q
工程物资-专用设备 Project material - specific equipment %b\xRt[0v7
工程物资-预付大型设备款 Project material - prepaid for equipment iJ?8)}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production R:E6E@T
在建工程 Construction in progress Qc[[@=S%
在建工程减值准备 Impairment of construction in progress nI2}E
固定资产清理 Disposal of fixed assets sx*1D9s_
无形资产-专利权 Intangible assets - patent +GP"9S2%R
无形资产-非专利技术 Intangible assets - industrial property and know-how {)4Vv`n
无形资产-商标权 Intangible assets - trademark rights wS``Q8K+dM
无形资产-土地使用权 Intangible assets - land use rights Ef%8+_
无形资产-商誉 Intangible assets - goodwill px//q4U
无形资产减值准备 Impairment of intangible assets z6Su`
长期待摊费用 Deferred assets `Jm{K*&8Q
未确认融资费用 Unrecognized finance fees *9j9=N?
其他长期资产 Other long term assets ^>%=/RX
递延税款借项 Deferred assets debits ?=r!b{9
应付票据 Notes payable aCGPtA'
应付帐款 Trade creditors 1Y}gki^F
预收帐款 Adanvances from customers ;4 ?%k )
代销商品款 Consignment-in payables Vq9hAD|k
其他应交款 Other payable to government +bdkqdB9
其他应付款 Other creditors rt^z#2$
应付股利 Proposed dividends ^z[s;:-
待转资产价值 Donated assets Rn(|
预计负债 Accrued liabilities s$H5W`3
应付短期债券 Short-term debentures payable <i]%T~\Af)
其他流动负债 Other current liabilities /R|"/B0
预提费用 Accrued expenses ei\X/Z*q%P
应付工资 Payroll payable `(Q58wR}
应付福利费 Welfare payable !c SD9q*
短期借款-抵押借款 Bank loans - Short term - pledged cb'8Li8,j
短期借款-信用借款 Bank loans - Short term - credit KOi%zE%
短期借款-担保借款 Bank loans - Short term - guaranteed zE<vFP-1v
一年内到期长期借款 Long term loans due within one year OR?8F5o?p
一年内到期长期应付款 Long term payable due within one year 2mU}"gf[
长期借款 Bank loans - Long term U}gYZi;;$
应付债券-债券面值 Bond payable - Par value De>pIN;B>
应付债券-债券溢价 Bond payable - Excess GExG1n-
应付债券-债券折价 Bond payable - Discount p-
*BB_J"
应付债券-应计利息 Bond payable - Accrued interest (a^F`#]
长期应付款 Long term payable #y>oCB`EM
专项应付款 Specific payable ,x{5,K.yWq
其他长期负债 Other long term liabilities D|=QsWZI
应交税金-所得税 Tax payable - income tax V{d"cs>9
应交税金-增值税 Tax payable - VAT n8:2Z>
应交税金-营业税 Tax payable - business tax }}_WZ},h
应交税金-消费税 Tax payable - consumable tax jDXmre?
应交税金-其他 Tax payable - others K9w24Oka
递延税款贷项 Deferred taxation credit "Ww^?"jQ)
股本 Share capital t:M>&r:BL
已归还投资 Investment returned !^8'LMY<I
利润分配-其他转入 Profit appropriation - other transfer in A=XM(2{aN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FfD2
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S?Eg
利润分配-提取储备基金 Profit appropriation - reserve fund 0
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D(
h|r^5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .-WCB
利润分配-利润归还投资 Profit appropriation - return investment by profit Uj!L:u2b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8\I(a]kM`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8uI^ B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P `2Rte6s
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \
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期初未分配利润 Retained earnings, beginning of the year u[dI81`
资本公积-股本溢价 Capital surplus - share premium 7kJ,;30)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OmoY] 8N}
资本公积-接受现金捐赠 Capital surplus - cash donation niA{L:4
资本公积-股权投资准备 Capital surplus - investment reserve n"dT^
g
资本公积-拨款转入 Capital surplus - subsidiary ait/|a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )L#I#%
资本公积-其他 Capital surplus - others As)-a5!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D~mGv1t"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C}00S{nAZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x`o_&09;CG
盈余公积-储备基金 Surplus reserve - reserve fund j;+nnpg
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .0a$
E`V=D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
Pt1Htt:BE
主营业务收入 Sales E3gQ`+wNg?
主营业务成本 Cost of sales 0e}LZ,9e
主营业务税金及附加 Sales tax oa9T3gQ?
营业费用 Operating expenses eA+6-'qN
管理费用 General and administrative expenses |J6CH87>
财务费用 Financial expenses :^ cA\2=
投资收益 Investment income >5 i8%r
其他业务收入 Other operating income #MBYa&Tw7
营业外收入 Non-operating income Gm6^BYCk
补贴收入 Subsidy income Z>X-u eV
其他业务支出 Other operating expenses = j}00,WH
营业外支出 Non-operating expenses FD`V39##
所得税 Income tax i^gzl_!
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