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 。 w; yar=n
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现金 Cash in hand 0b!fWS?,k0
银行存款 Cash in bank $u/8Rp
其他货币资金-外埠存款Other monetary assets - cash in other cities uOy\{5s8
其他货币资金-银行本票 Other monetary assets - cashier‘s check "Wzij&WkQ
其他货币资金-银行汇票 Other monetary assets - bank draft n:%'{}Jw
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ',v0vyO8
其他货币资金-存出投资款 Other monetary assets - cash for investment 3/]f4D{MMY
短期投资-股票投资 Investments - Short term - stocks X7(rg W8
短期投资-债券投资 Investments - Short term - bonds 0nF>zOmc
短期投资-基金投资 Investments - Short term - funds lk5_s@V
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短期投资-其他投资 Investments - Short term - others 0~LnnDN
短期投资跌价准备 Provision for short-term investment 6'3Ey'drH
长期股权投资-股票投资 Long term equity investment - stocks ?,A8 fR
长期股权投资-其他股权投资 Long term equity investment - others L>|A6S#y8/
长期债券投资-债券投资 Long term securities investemnt - bonds zwF7DnW<<
长期债券投资-其他债权投资 Long term securities investment - others Pj^k
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长期投资减值准备 Provision for long-term investment +LvZ87O^~
应收票据 Notes receivable 'Y6(4|w
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应收股利 Dividends receivable )[a?J,
应收利息 Interest receivable ~}FLn9@*
应收帐款 Trade debtors c;A
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors I+-Rs2wb
预付帐款 Prepayment +#2@G}j
应收补贴款 Allowance receivable 6M2i?c
其他应收款 Other debtors Av\0GqF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `K ~>!d_
其他流动资产 Other current assets 6Wcn(h8%*
物资采购 Purchase (rCPr,@
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原材料 Raw materials "@):*3
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包装物 Packing materials 60SenHKles
低值易耗品 Low value consumbles 7i%P&oB
材料成本差异 Material cost difference ./z"P]$
自制半成品 Self-manufactured goods FZLzu
库存商品 Finished goods $ET/0v"V
商品进销差价 Difference between purchase & sales of commodities \p_8YC
委托加工物资 Consigned processiong material et7 T)(k0
委托代销商品 Consignment-out s;=J'x)~%
受托代销商品 Consignment-in u+"hr"}${
分期收款发出商品 Goods on instalment sales =h1 QN
存货跌价准备 Provision for obsolete stocks 2T
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待摊费用 Prepaid expenses !3gpiQH{
待处理流动资产损益 Unsettled G/L on current assets <CdG[Ih
待处理固定资产损益 Unsettled G/L on fixed assets o8yEUnqN
委托贷款-本金 Consignment loan - principle LP-KD
委托贷款-利息 Consignment loan - interest 7cQHRM+1
委托贷款-减值准备 Consignment loan - provision {yl/T:Bh&
固定资产-房屋建筑物 Fixed assets - Buildings :+X2>Lu$FA
固定资产-机器设备 Fixed assets - Plant and machinery _*-'yu8#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -t706(#k
固定资产-运输设备 Fixed assets - Automobiles Q{)F$]w
累计折旧 Accumulated depreciation bl QzVp-
固定资产减值准备 Impairment of fixed assets m0q`A5!)
工程物资-专用材料 Project material - specific materials fuwp p
工程物资-专用设备 Project material - specific equipment B[k+#YYY
工程物资-预付大型设备款 Project material - prepaid for equipment ztt%l #
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production e&VR>VJEA
在建工程 Construction in progress V-o`L`(F`
在建工程减值准备 Impairment of construction in progress _yXeX
固定资产清理 Disposal of fixed assets `qy6qKl
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无形资产-专利权 Intangible assets - patent R2Fh^x
无形资产-非专利技术 Intangible assets - industrial property and know-how "=0lcbC
无形资产-商标权 Intangible assets - trademark rights d1LTyzLr
无形资产-土地使用权 Intangible assets - land use rights &B>uPZ]
无形资产-商誉 Intangible assets - goodwill w[n>4?"{
无形资产减值准备 Impairment of intangible assets RHA>fXp
长期待摊费用 Deferred assets z ]4g`K+
未确认融资费用 Unrecognized finance fees ($ 1<Dj:
其他长期资产 Other long term assets [Z`:1_^0}
递延税款借项 Deferred assets debits ^_"q`71Dk
应付票据 Notes payable Jb-QP'$@
应付帐款 Trade creditors %2FCpre;
预收帐款 Adanvances from customers u\& [@v
代销商品款 Consignment-in payables F7PZV+\
其他应交款 Other payable to government eDMwY$J
其他应付款 Other creditors 28L'7
应付股利 Proposed dividends 7ump:|
待转资产价值 Donated assets 1*
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预计负债 Accrued liabilities 8=_| qy}l/
应付短期债券 Short-term debentures payable nfPl#]ef*
其他流动负债 Other current liabilities m">
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预提费用 Accrued expenses H<}Fk9
应付工资 Payroll payable zk_hDhg&'
应付福利费 Welfare payable 9/qS*Zdh)
短期借款-抵押借款 Bank loans - Short term - pledged W1,L>Az^Ts
短期借款-信用借款 Bank loans - Short term - credit B*~Bm.
短期借款-担保借款 Bank loans - Short term - guaranteed _WkcJe`
一年内到期长期借款 Long term loans due within one year \/dm}' `
一年内到期长期应付款 Long term payable due within one year ("@V{<7(t
长期借款 Bank loans - Long term 5WNRo[`7
应付债券-债券面值 Bond payable - Par value 2ZIY{lBe
应付债券-债券溢价 Bond payable - Excess E;Ftop
应付债券-债券折价 Bond payable - Discount H\>I&gC'
应付债券-应计利息 Bond payable - Accrued interest 2dlV'U_g
长期应付款 Long term payable uEO2,1
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专项应付款 Specific payable GZ>% &^E
其他长期负债 Other long term liabilities #?d#s19s
应交税金-所得税 Tax payable - income tax blkJm9]v
应交税金-增值税 Tax payable - VAT ?F), 4Q
应交税金-营业税 Tax payable - business tax (6y3"cbe
应交税金-消费税 Tax payable - consumable tax qc4"0Ap'
应交税金-其他 Tax payable - others 5x'y{S<
递延税款贷项 Deferred taxation credit g.sV$.T2K
股本 Share capital uz2s- ,
已归还投资 Investment returned 7%x+7
利润分配-其他转入 Profit appropriation - other transfer in SG o:FG
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 80"=Qu{s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6G})h!
利润分配-提取储备基金 Profit appropriation - reserve fund U[ungvU1U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $%"}N_M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aC6b})^
利润分配-利润归还投资 Profit appropriation - return investment by profit 0mi[|~x=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 40sLZa)e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PvBbtC-9b
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <R8Z[H:bV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PKs%-Uk
期初未分配利润 Retained earnings, beginning of the year 13az[
资本公积-股本溢价 Capital surplus - share premium ]<?)(xz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1^>g>bn_"
资本公积-接受现金捐赠 Capital surplus - cash donation |dzF>8< )
资本公积-股权投资准备 Capital surplus - investment reserve RL)3k8pk
资本公积-拨款转入 Capital surplus - subsidiary 'i-O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s;M*5|-
资本公积-其他 Capital surplus - others %4KJ&R
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Oydmq,sVe(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0e](N`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1iW9?=a"
盈余公积-储备基金 Surplus reserve - reserve fund U:jf9L2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F|K4zhK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment io'Ovhf:
主营业务收入 Sales <|G~S<y
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主营业务成本 Cost of sales Z69IHA[
主营业务税金及附加 Sales tax %$KO]
营业费用 Operating expenses i*/U.'#
管理费用 General and administrative expenses YYh_lAS>
财务费用 Financial expenses "kg$s5o
投资收益 Investment income #Kr.!uD
其他业务收入 Other operating income ~8{3
Fc 0
营业外收入 Non-operating income e>Y2q|S85
补贴收入 Subsidy income dkp[?f)x
其他业务支出 Other operating expenses eV%bJkt.
营业外支出 Non-operating expenses GK%ovK
所得税 Income tax )eMh,r
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