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 。 M&gi$Qs[E
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现金 Cash in hand h;y}g/HZ
银行存款 Cash in bank C~"UOFX
其他货币资金-外埠存款Other monetary assets - cash in other cities G]EI!-y
其他货币资金-银行本票 Other monetary assets - cashier‘s check @$;
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其他货币资金-银行汇票 Other monetary assets - bank draft 6X?:mn'%QF
其他货币资金-信用卡 Other monetary assets - credit cards G)M! ,
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit h+Yd
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其他货币资金-存出投资款 Other monetary assets - cash for investment ]>*VEe}hJ
短期投资-股票投资 Investments - Short term - stocks v<<ATs%w
短期投资-债券投资 Investments - Short term - bonds (\r^0>H
短期投资-基金投资 Investments - Short term - funds .jC5 y&
短期投资-其他投资 Investments - Short term - others 1w7XM0SHcn
短期投资跌价准备 Provision for short-term investment ~Lg ;7i1L
长期股权投资-股票投资 Long term equity investment - stocks Tr|PR t
长期股权投资-其他股权投资 Long term equity investment - others ?E}gm>
长期债券投资-债券投资 Long term securities investemnt - bonds jAv3qMQA
长期债券投资-其他债权投资 Long term securities investment - others iVf7;M8O
长期投资减值准备 Provision for long-term investment f1elzANy
应收票据 Notes receivable r ?<kWR?w
应收股利 Dividends receivable B9KBq$e
应收利息 Interest receivable Doq}U
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应收帐款 Trade debtors mh`uvqY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors q8;MPXSG3
预付帐款 Prepayment x*=m'IM[
应收补贴款 Allowance receivable P/^@t+KC
其他应收款 Other debtors UIg?3J}R
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eOkiB!G.
其他流动资产 Other current assets jvD_{r
物资采购 Purchase =1(7T.t
原材料 Raw materials pzUr9
包装物 Packing materials ~x+'-2A46
低值易耗品 Low value consumbles v6[VdWOx5
材料成本差异 Material cost difference 8O60pB;4
自制半成品 Self-manufactured goods i_*.
库存商品 Finished goods @p}_"BHYWt
商品进销差价 Difference between purchase & sales of commodities ja/wI'J<
委托加工物资 Consigned processiong material &5bIM>)v
委托代销商品 Consignment-out m,6
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受托代销商品 Consignment-in *//z$la
分期收款发出商品 Goods on instalment sales *A8Et5HAv
存货跌价准备 Provision for obsolete stocks \/gf_R_GN
待摊费用 Prepaid expenses U>bIQk"4
待处理流动资产损益 Unsettled G/L on current assets C!9mygI
待处理固定资产损益 Unsettled G/L on fixed assets i+< v7?:`#
委托贷款-本金 Consignment loan - principle e8oAGh"
委托贷款-利息 Consignment loan - interest ]@Z
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委托贷款-减值准备 Consignment loan - provision *qAG0EM|
固定资产-房屋建筑物 Fixed assets - Buildings < 3*q) VT
固定资产-机器设备 Fixed assets - Plant and machinery PApr8Xe
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :hW(2=%
固定资产-运输设备 Fixed assets - Automobiles yV(9@lj3;
累计折旧 Accumulated depreciation 5L~lF8
固定资产减值准备 Impairment of fixed assets +]NpcE'
工程物资-专用材料 Project material - specific materials 1>Vq<z
工程物资-专用设备 Project material - specific equipment h&v].l
工程物资-预付大型设备款 Project material - prepaid for equipment }R5EuR m\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,
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在建工程 Construction in progress <Kr`R+Q$DN
在建工程减值准备 Impairment of construction in progress G %\/[
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固定资产清理 Disposal of fixed assets d)D!np=
无形资产-专利权 Intangible assets - patent 8'bZR]
无形资产-非专利技术 Intangible assets - industrial property and know-how ' S,g3
无形资产-商标权 Intangible assets - trademark rights -MsL>F.]
无形资产-土地使用权 Intangible assets - land use rights "rEfhzmyF
无形资产-商誉 Intangible assets - goodwill e Y^zs0
无形资产减值准备 Impairment of intangible assets x?u@
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长期待摊费用 Deferred assets J kAd3ls
未确认融资费用 Unrecognized finance fees D+! S\~u
其他长期资产 Other long term assets =OV5DmVmQ
递延税款借项 Deferred assets debits >"b\$",~6
应付票据 Notes payable V?)V2>]
应付帐款 Trade creditors ?OoI63&
预收帐款 Adanvances from customers MZcvr 9y
代销商品款 Consignment-in payables dn?'06TD
其他应交款 Other payable to government V=5*)i/
其他应付款 Other creditors Y}s6__
应付股利 Proposed dividends p1i}fGS
待转资产价值 Donated assets ^;( dF<?'r
预计负债 Accrued liabilities f#!nj]}#
应付短期债券 Short-term debentures payable =5fY3%^b{
其他流动负债 Other current liabilities Lc[TIX
预提费用 Accrued expenses 3PL0bejaT7
应付工资 Payroll payable n_ ?+QF
应付福利费 Welfare payable Fv$w:r]q6
短期借款-抵押借款 Bank loans - Short term - pledged nR@mm
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短期借款-信用借款 Bank loans - Short term - credit u>agVB4\F
短期借款-担保借款 Bank loans - Short term - guaranteed *icaKy3
一年内到期长期借款 Long term loans due within one year _5(p=Zc
一年内到期长期应付款 Long term payable due within one year GBR$k P
长期借款 Bank loans - Long term $F X$nY
应付债券-债券面值 Bond payable - Par value c(FGW7L<
应付债券-债券溢价 Bond payable - Excess (a-Lx2 T
应付债券-债券折价 Bond payable - Discount 0pW;H|h
应付债券-应计利息 Bond payable - Accrued interest 0`p"7!r
长期应付款 Long term payable HrFbUK@@
专项应付款 Specific payable z[R
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其他长期负债 Other long term liabilities i[FYR;C
应交税金-所得税 Tax payable - income tax GE=S.P;
应交税金-增值税 Tax payable - VAT 0.nkh6?
应交税金-营业税 Tax payable - business tax ZF#n(Y?
应交税金-消费税 Tax payable - consumable tax 5`Uzx u
应交税金-其他 Tax payable - others '/9MN;_
递延税款贷项 Deferred taxation credit \+Y=}P>
股本 Share capital DrAIQ7Jd
已归还投资 Investment returned "-MB U
利润分配-其他转入 Profit appropriation - other transfer in I5g|)Y Q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V6((5o#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund oTXIs4+G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *14:^neoI
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \pTC[Ry1
利润分配-利润归还投资 Profit appropriation - return investment by profit T3"'`
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends }2m>S6""A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c'Ibgfx%m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -wl&~}%M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +_S0
期初未分配利润 Retained earnings, beginning of the year |
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资本公积-股本溢价 Capital surplus - share premium t:P]b
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8*{jxN'M
资本公积-接受现金捐赠 Capital surplus - cash donation gp
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资本公积-股权投资准备 Capital surplus - investment reserve 0YfmAF$/ B
资本公积-拨款转入 Capital surplus - subsidiary %_B2/~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S# baOO
资本公积-其他 Capital surplus - others 4tUt"N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7,Z<PE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y\-iGKz{0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?@FqlWz ,
盈余公积-储备基金 Surplus reserve - reserve fund bT
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund Xppb|$qp4H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /%p
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主营业务收入 Sales J9j
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主营业务成本 Cost of sales }
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主营业务税金及附加 Sales tax iTO Y
营业费用 Operating expenses <6,,:=#
管理费用 General and administrative expenses Cd]A1<6s
财务费用 Financial expenses F Qk
投资收益 Investment income /
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其他业务收入 Other operating income /Lm~GmPt
营业外收入 Non-operating income tf8xc
补贴收入 Subsidy income ^u"WWLZ
其他业务支出 Other operating expenses {TJBB/B1
营业外支出 Non-operating expenses 9h)8Mq+M
所得税 Income tax KiKw,@
VSV]6$~H