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 。 QX=;,tr
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现金 Cash in hand @]tGfr;le&
银行存款 Cash in bank $Ig,cTR.b
其他货币资金-外埠存款Other monetary assets - cash in other cities yy1r,dw
其他货币资金-银行本票 Other monetary assets - cashier‘s check wg.fo:Q
其他货币资金-银行汇票 Other monetary assets - bank draft n1>nnH]G
其他货币资金-信用卡 Other monetary assets - credit cards }gi'%e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit \KXEw2S
其他货币资金-存出投资款 Other monetary assets - cash for investment ^ks^9*'|j
短期投资-股票投资 Investments - Short term - stocks Av>j+O ;
短期投资-债券投资 Investments - Short term - bonds tuUXW5!/
短期投资-基金投资 Investments - Short term - funds hF7mJ\
短期投资-其他投资 Investments - Short term - others * _lo;
短期投资跌价准备 Provision for short-term investment Lp)8SmN
长期股权投资-股票投资 Long term equity investment - stocks y;Ln ao7i
长期股权投资-其他股权投资 Long term equity investment - others \=V[ba:q
长期债券投资-债券投资 Long term securities investemnt - bonds \87J~K'
长期债券投资-其他债权投资 Long term securities investment - others U3K<@r
长期投资减值准备 Provision for long-term investment L)'rM-nkFh
应收票据 Notes receivable :+Ax3
应收股利 Dividends receivable J\$l3i/I
应收利息 Interest receivable X/Rx]}[
应收帐款 Trade debtors 'm5(MC,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "4hpU]4j
预付帐款 Prepayment Z;'.pU~
应收补贴款 Allowance receivable }t3FAy(%
其他应收款 Other debtors I 47GQho
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6CmFmc,
其他流动资产 Other current assets $2C GRhC
物资采购 Purchase ASa!yV=g
原材料 Raw materials 1 "7#|=1/
包装物 Packing materials v@uaf=x-
低值易耗品 Low value consumbles G1_@!
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材料成本差异 Material cost difference O)JUY*&I5
自制半成品 Self-manufactured goods H8]^f=
库存商品 Finished goods ,Z7Z!.TY!
商品进销差价 Difference between purchase & sales of commodities {ah~q}(P
委托加工物资 Consigned processiong material \u-e\w
委托代销商品 Consignment-out sLi//P?:t
受托代销商品 Consignment-in *F*jA$aY
分期收款发出商品 Goods on instalment sales |kNGpwpI
存货跌价准备 Provision for obsolete stocks nCMa$+
待摊费用 Prepaid expenses NVqC|uEAF
待处理流动资产损益 Unsettled G/L on current assets 51 +M_~
待处理固定资产损益 Unsettled G/L on fixed assets )c >B23D
委托贷款-本金 Consignment loan - principle >[fVl8G_0
委托贷款-利息 Consignment loan - interest UdW(\%
委托贷款-减值准备 Consignment loan - provision tm1UH 4
固定资产-房屋建筑物 Fixed assets - Buildings n_n|^4w
固定资产-机器设备 Fixed assets - Plant and machinery .7gE^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _<*GU@
固定资产-运输设备 Fixed assets - Automobiles RL
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累计折旧 Accumulated depreciation IPR tm!
固定资产减值准备 Impairment of fixed assets _6UAeZ*M
工程物资-专用材料 Project material - specific materials 7(~H77
工程物资-专用设备 Project material - specific equipment zMYd|2bc
工程物资-预付大型设备款 Project material - prepaid for equipment fTHun?Vn
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .e2A*9,
在建工程 Construction in progress !HjNx%o5<
在建工程减值准备 Impairment of construction in progress _|
固定资产清理 Disposal of fixed assets -?B9>6h"
无形资产-专利权 Intangible assets - patent >`<2}Me6
无形资产-非专利技术 Intangible assets - industrial property and know-how ,ANK3n\
无形资产-商标权 Intangible assets - trademark rights qm}>J^hnB#
无形资产-土地使用权 Intangible assets - land use rights CTkN8{2S
无形资产-商誉 Intangible assets - goodwill R=?po=
无形资产减值准备 Impairment of intangible assets {rvbo1t
长期待摊费用 Deferred assets >6I.%!jU
未确认融资费用 Unrecognized finance fees d[]p_oIQq
其他长期资产 Other long term assets CSL{Q
递延税款借项 Deferred assets debits K>cz63}S
应付票据 Notes payable ~x4B/zW?
应付帐款 Trade creditors CC>fm1#i\
预收帐款 Adanvances from customers M=AvD(+ha
代销商品款 Consignment-in payables X
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其他应交款 Other payable to government C. Ja;RFq
其他应付款 Other creditors >GznG[Ku
应付股利 Proposed dividends !
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待转资产价值 Donated assets <P^hYj-swh
预计负债 Accrued liabilities )jk1S
应付短期债券 Short-term debentures payable R@<_Hb;Aeb
其他流动负债 Other current liabilities [Yy\>
预提费用 Accrued expenses pH\^1xj
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应付工资 Payroll payable |#&V:GZp
应付福利费 Welfare payable wVp4c?s
短期借款-抵押借款 Bank loans - Short term - pledged ;>Ca(Y2M
短期借款-信用借款 Bank loans - Short term - credit =\Vu=I
短期借款-担保借款 Bank loans - Short term - guaranteed r6n5 Jz
一年内到期长期借款 Long term loans due within one year .IH@_iX
一年内到期长期应付款 Long term payable due within one year 1O9p YW5J
长期借款 Bank loans - Long term MKe^_uF
应付债券-债券面值 Bond payable - Par value m(Y.X=EZr
应付债券-债券溢价 Bond payable - Excess d=?Mj]
应付债券-债券折价 Bond payable - Discount 98A(jsj
应付债券-应计利息 Bond payable - Accrued interest %K^gUd>,R
长期应付款 Long term payable ^RV
专项应付款 Specific payable L%WME8PB
其他长期负债 Other long term liabilities 6)wy^a|pb
应交税金-所得税 Tax payable - income tax CzSZ>E$%U
应交税金-增值税 Tax payable - VAT mLg{6qm(q
应交税金-营业税 Tax payable - business tax f]ue#O
应交税金-消费税 Tax payable - consumable tax 1 Itil~
应交税金-其他 Tax payable - others $7UoL,N>
递延税款贷项 Deferred taxation credit sOl>5:D6
股本 Share capital Ak6MPuBB-
已归还投资 Investment returned ut$,?k!M
利润分配-其他转入 Profit appropriation - other transfer in {Z#e{~m#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ={`CHCI
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _r\$NgJIM
利润分配-提取储备基金 Profit appropriation - reserve fund m
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cq,v1Y<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rBD(2M
利润分配-利润归还投资 Profit appropriation - return investment by profit I/On3"U%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends i*S|qX7``
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FjZc#\^9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1yBt/U2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <&5m N
期初未分配利润 Retained earnings, beginning of the year <)O>MI'
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资本公积-股本溢价 Capital surplus - share premium S9G+#[.|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6Wpxp\
资本公积-接受现金捐赠 Capital surplus - cash donation BTTLy^
资本公积-股权投资准备 Capital surplus - investment reserve 46bl>yk9<
资本公积-拨款转入 Capital surplus - subsidiary &~~aAg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 22`oFXb'
资本公积-其他 Capital surplus - others D XV@DQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V@D]bV@4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Vi|7%!j<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 38c?^
盈余公积-储备基金 Surplus reserve - reserve fund ZfPd0 p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =&A!C"qK4[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G'f9N^w
主营业务收入 Sales ~:>AR` 9G
主营业务成本 Cost of sales ;gDMl57PQ.
主营业务税金及附加 Sales tax -<qxO
营业费用 Operating expenses B< |VeU
管理费用 General and administrative expenses e
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财务费用 Financial expenses %K[daXw6E8
投资收益 Investment income Al7<s
其他业务收入 Other operating income $. %L
营业外收入 Non-operating income "h=6Q+Ze
补贴收入 Subsidy income Rj[hhSx 2
其他业务支出 Other operating expenses Hm %g_Mt
营业外支出 Non-operating expenses HH)"]E5
所得税 Income tax .yZm^&
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