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 。 XP3xJm3
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现金 Cash in hand 9P WY52!
银行存款 Cash in bank Vf $Dnu@}z
其他货币资金-外埠存款Other monetary assets - cash in other cities )rm4cW_
其他货币资金-银行本票 Other monetary assets - cashier‘s check ~*.-
其他货币资金-银行汇票 Other monetary assets - bank draft /*rhtrS)
其他货币资金-信用卡 Other monetary assets - credit cards u2iXJmM*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Vba.uKNjk
其他货币资金-存出投资款 Other monetary assets - cash for investment "r'ozf2\
短期投资-股票投资 Investments - Short term - stocks !3qVB
短期投资-债券投资 Investments - Short term - bonds yj_4gxJ\
短期投资-基金投资 Investments - Short term - funds t
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短期投资-其他投资 Investments - Short term - others 1AD]v<M
短期投资跌价准备 Provision for short-term investment ej(ikj
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长期股权投资-股票投资 Long term equity investment - stocks J'T=q/
长期股权投资-其他股权投资 Long term equity investment - others *>[3I}mM
长期债券投资-债券投资 Long term securities investemnt - bonds Jn&7C
长期债券投资-其他债权投资 Long term securities investment - others &
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长期投资减值准备 Provision for long-term investment L.'}e{ldW
应收票据 Notes receivable '{b1!nC;
应收股利 Dividends receivable =E*Gb[r_7
应收利息 Interest receivable BS1A
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应收帐款 Trade debtors c&nh>oN
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors # Su~`]
预付帐款 Prepayment n/4i|-^
应收补贴款 Allowance receivable t^tmz PWA
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f 2YLk
其他流动资产 Other current assets S<wj*"|.s
物资采购 Purchase N.do "
原材料 Raw materials OFU/gaO~
包装物 Packing materials MXtkP1A`
低值易耗品 Low value consumbles ~+6Vdxm
材料成本差异 Material cost difference 2?q(cpsN
自制半成品 Self-manufactured goods s>n(`?@L
库存商品 Finished goods 9i q""
商品进销差价 Difference between purchase & sales of commodities 9&]M
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委托加工物资 Consigned processiong material K }$&:nao
委托代销商品 Consignment-out E%N2k|%8d_
受托代销商品 Consignment-in jM)C4ii.-$
分期收款发出商品 Goods on instalment sales u9qMqeF
存货跌价准备 Provision for obsolete stocks ` uCI Xb
待摊费用 Prepaid expenses j]rz] k
待处理流动资产损益 Unsettled G/L on current assets {Qu"%h.Al
待处理固定资产损益 Unsettled G/L on fixed assets K4ZolWbU
委托贷款-本金 Consignment loan - principle qoMfSz"(
委托贷款-利息 Consignment loan - interest Di.3113t
委托贷款-减值准备 Consignment loan - provision w?Ju5 5
固定资产-房屋建筑物 Fixed assets - Buildings C#0Qd%
固定资产-机器设备 Fixed assets - Plant and machinery ay
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7V7zGx+Z7
固定资产-运输设备 Fixed assets - Automobiles hsRvr`#m|
累计折旧 Accumulated depreciation -V.d?A4"
固定资产减值准备 Impairment of fixed assets {-/^QX]6
工程物资-专用材料 Project material - specific materials Dh4
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工程物资-专用设备 Project material - specific equipment dEa<g99[?
工程物资-预付大型设备款 Project material - prepaid for equipment pKG<Nvgz&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4'1m4Ugg
在建工程 Construction in progress )FN;+"IJ
在建工程减值准备 Impairment of construction in progress q!~ -(&S
固定资产清理 Disposal of fixed assets zmuMWT;
无形资产-专利权 Intangible assets - patent ),:c+~@@kT
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights |OO in]5
无形资产-土地使用权 Intangible assets - land use rights 5*%#o
无形资产-商誉 Intangible assets - goodwill y]
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无形资产减值准备 Impairment of intangible assets cf_|nL#9
长期待摊费用 Deferred assets U&Wwyu:4i
未确认融资费用 Unrecognized finance fees Cizvw'XDV
其他长期资产 Other long term assets Lo.rvt
递延税款借项 Deferred assets debits 72uz<i!&$
应付票据 Notes payable /UcV
应付帐款 Trade creditors DE$q+j0P
预收帐款 Adanvances from customers n{0Ld -zH
代销商品款 Consignment-in payables `O?T.p)
其他应交款 Other payable to government w8Q<r.
其他应付款 Other creditors 9LnN$e
应付股利 Proposed dividends rf:XRJ<4
待转资产价值 Donated assets uQ$^;Pr
预计负债 Accrued liabilities D1
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应付短期债券 Short-term debentures payable Oc].@
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其他流动负债 Other current liabilities q<W=#Sx
预提费用 Accrued expenses WUc#)EEM)
应付工资 Payroll payable \2-@' ^i
应付福利费 Welfare payable rHge~nY<
短期借款-抵押借款 Bank loans - Short term - pledged -/C)l)V}
短期借款-信用借款 Bank loans - Short term - credit RprKm'b8x`
短期借款-担保借款 Bank loans - Short term - guaranteed Xl7aGlH
一年内到期长期借款 Long term loans due within one year ]
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一年内到期长期应付款 Long term payable due within one year h5_G4J{1
长期借款 Bank loans - Long term uP3_FX:
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应付债券-债券面值 Bond payable - Par value 6d[_G$'nk
应付债券-债券溢价 Bond payable - Excess 620%Z*
应付债券-债券折价 Bond payable - Discount s'aip5P
应付债券-应计利息 Bond payable - Accrued interest Qp,DL@mp>8
长期应付款 Long term payable 2aZw[7s
专项应付款 Specific payable Qhi '')Q
其他长期负债 Other long term liabilities lASL8O&\
应交税金-所得税 Tax payable - income tax F7L &=K$2y
应交税金-增值税 Tax payable - VAT -{XRA
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应交税金-营业税 Tax payable - business tax +6$g!S5{
应交税金-消费税 Tax payable - consumable tax `vG,}Pt]
应交税金-其他 Tax payable - others -~
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递延税款贷项 Deferred taxation credit kv,%(en]
股本 Share capital 0kQP
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已归还投资 Investment returned ]r!>{
利润分配-其他转入 Profit appropriation - other transfer in #o/H~Iv
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,d+fDmm3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Pz#7h*;cw.
利润分配-提取储备基金 Profit appropriation - reserve fund GPhl4#'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yH 9!GS#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /v|"0
利润分配-利润归还投资 Profit appropriation - return investment by profit XfE?C:v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #PDf,^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V=He_9B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r"2V
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AsS$C&^
期初未分配利润 Retained earnings, beginning of the year mME4 l
资本公积-股本溢价 Capital surplus - share premium iI@jZVk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -!;l~#K=
资本公积-接受现金捐赠 Capital surplus - cash donation /yz=Cj oz
资本公积-股权投资准备 Capital surplus - investment reserve {Sl57!U5
资本公积-拨款转入 Capital surplus - subsidiary n,HE0Zn]Y_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5ercD
资本公积-其他 Capital surplus - others E
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +MbIB&fRCB
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve H.<a`mm8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2$_9cF Wm
盈余公积-储备基金 Surplus reserve - reserve fund |6UtW{2I/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E5el?=,i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment zl-2$}<a
主营业务收入 Sales 9=w|)p )
主营业务成本 Cost of sales tt?58dm|
主营业务税金及附加 Sales tax KTvzOI8
营业费用 Operating expenses jV#ahNq;
管理费用 General and administrative expenses TSAU?r\P
财务费用 Financial expenses Cz4)Yz
投资收益 Investment income qm Tb-~
其他业务收入 Other operating income &1l=X]%
营业外收入 Non-operating income ~U(,TjJb
补贴收入 Subsidy income *#%
9Rp2|
其他业务支出 Other operating expenses v5;I]?72l~
营业外支出 Non-operating expenses 9!9Z~/*m
所得税 Income tax j*e6vX
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