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 。 $ay!'MK0d
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现金 Cash in hand 06O_!"GD}
银行存款 Cash in bank 2"HTD|yy
其他货币资金-外埠存款Other monetary assets - cash in other cities ,-hbwd~M
其他货币资金-银行本票 Other monetary assets - cashier‘s check %3O))Ug5
其他货币资金-银行汇票 Other monetary assets - bank draft ~`Rar2%B
其他货币资金-信用卡 Other monetary assets - credit cards XUzOt_L5<
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _1Q6FI5iR
其他货币资金-存出投资款 Other monetary assets - cash for investment !zvjgDlZv
短期投资-股票投资 Investments - Short term - stocks 8\"Gs
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短期投资-债券投资 Investments - Short term - bonds HMC-^4\%[
短期投资-基金投资 Investments - Short term - funds Cdy,8*
短期投资-其他投资 Investments - Short term - others HCsd$M;Hbv
短期投资跌价准备 Provision for short-term investment AT)b/ycC
长期股权投资-股票投资 Long term equity investment - stocks jz`3xFy *]
长期股权投资-其他股权投资 Long term equity investment - others I?St}Tl
长期债券投资-债券投资 Long term securities investemnt - bonds BPa,P_6(
长期债券投资-其他债权投资 Long term securities investment - others d!w3LwZ
长期投资减值准备 Provision for long-term investment gROK4'j6y
应收票据 Notes receivable Gbjh|j=
应收股利 Dividends receivable 9Vqy<7i1
应收利息 Interest receivable qEuO@oE
应收帐款 Trade debtors =6qTz3t
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )
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预付帐款 Prepayment r<vy6
应收补贴款 Allowance receivable q8&l%-d`
其他应收款 Other debtors O^3kPVr
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y+T[="W
其他流动资产 Other current assets ;}iB9 Tl
物资采购 Purchase "!D y[J
原材料 Raw materials nj0sh"~+
包装物 Packing materials (M"rpG>L
低值易耗品 Low value consumbles qC{JsX`~
材料成本差异 Material cost difference t[J=8rhER
自制半成品 Self-manufactured goods [nZIV
库存商品 Finished goods RYA@{.O
商品进销差价 Difference between purchase & sales of commodities (5 @H
委托加工物资 Consigned processiong material EwX&Cj".
委托代销商品 Consignment-out w8>h6x"
受托代销商品 Consignment-in `:Gzjngc
分期收款发出商品 Goods on instalment sales k'PvTWR
存货跌价准备 Provision for obsolete stocks ;<N:! $p
待摊费用 Prepaid expenses }rI:pp^KS
待处理流动资产损益 Unsettled G/L on current assets 'Gqv`rq&
待处理固定资产损益 Unsettled G/L on fixed assets t+}wTis
委托贷款-本金 Consignment loan - principle ZaU8eg7
委托贷款-利息 Consignment loan - interest >>
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委托贷款-减值准备 Consignment loan - provision _<LL@
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固定资产-房屋建筑物 Fixed assets - Buildings C= V2Y_j
固定资产-机器设备 Fixed assets - Plant and machinery YO .+-(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Nwz?*~1
固定资产-运输设备 Fixed assets - Automobiles !}z'"l4i
累计折旧 Accumulated depreciation '{UKO7
固定资产减值准备 Impairment of fixed assets jOVF+9M
工程物资-专用材料 Project material - specific materials t$z[ja=
工程物资-专用设备 Project material - specific equipment }1e4u{
工程物资-预付大型设备款 Project material - prepaid for equipment Z.Yq)\it
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production v8*)^-Fx
在建工程 Construction in progress =K18| Q0m
在建工程减值准备 Impairment of construction in progress 1'\QD`M9^
固定资产清理 Disposal of fixed assets H:]cBk^[,
无形资产-专利权 Intangible assets - patent >i,_qe?V:w
无形资产-非专利技术 Intangible assets - industrial property and know-how IGcq*mR=
无形资产-商标权 Intangible assets - trademark rights 3y6\0|{1
无形资产-土地使用权 Intangible assets - land use rights ?:J_+?{E
无形资产-商誉 Intangible assets - goodwill A vq+s.h
无形资产减值准备 Impairment of intangible assets !Fp %2gt|
长期待摊费用 Deferred assets L)bMO8JH~m
未确认融资费用 Unrecognized finance fees l P3|h*
其他长期资产 Other long term assets uy's eJ
递延税款借项 Deferred assets debits "vSKj/]
应付票据 Notes payable i
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应付帐款 Trade creditors yl~_~<s6
预收帐款 Adanvances from customers ZrTB%
代销商品款 Consignment-in payables QM F
其他应交款 Other payable to government WHY/x /$
其他应付款 Other creditors k?14'X*7yu
应付股利 Proposed dividends t` "m@
待转资产价值 Donated assets W~/d2_|/
预计负债 Accrued liabilities ^obuMQ;
应付短期债券 Short-term debentures payable (c(F1=K
其他流动负债 Other current liabilities h6
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预提费用 Accrued expenses kun/KY
应付工资 Payroll payable :J`@@H
应付福利费 Welfare payable -!Myw&*\V
短期借款-抵押借款 Bank loans - Short term - pledged Y=P*
短期借款-信用借款 Bank loans - Short term - credit N s +g9+<A
短期借款-担保借款 Bank loans - Short term - guaranteed ki9&AFs2X
一年内到期长期借款 Long term loans due within one year N
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一年内到期长期应付款 Long term payable due within one year l~rj7f;
长期借款 Bank loans - Long term aDKb78 1d
应付债券-债券面值 Bond payable - Par value eo0-aHs
应付债券-债券溢价 Bond payable - Excess . ,^WCyvq
应付债券-债券折价 Bond payable - Discount sQa;l]O:NC
应付债券-应计利息 Bond payable - Accrued interest 2K91E}
长期应付款 Long term payable x,,y}_
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专项应付款 Specific payable CaJ-oy8
其他长期负债 Other long term liabilities Q v9q~l
应交税金-所得税 Tax payable - income tax ^-_*@e*JE
应交税金-增值税 Tax payable - VAT sgp.;h'
应交税金-营业税 Tax payable - business tax ?8-!hU@QC
应交税金-消费税 Tax payable - consumable tax '`P%;/z
应交税金-其他 Tax payable - others 0N,<v7PX
递延税款贷项 Deferred taxation credit }`B
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股本 Share capital eWcqf/4?"
已归还投资 Investment returned ,Z@#( =f
利润分配-其他转入 Profit appropriation - other transfer in il5C9ql$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HY)xT$/J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ETdXk&AN
利润分配-提取储备基金 Profit appropriation - reserve fund b_31 \
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EL?(D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u#@/^h;
利润分配-利润归还投资 Profit appropriation - return investment by profit gF{ehU%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zeHF-_{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R |c=I}@F
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7Jf~Bn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~T1W-ig4[*
期初未分配利润 Retained earnings, beginning of the year m^D'p
资本公积-股本溢价 Capital surplus - share premium t1FtYXv`/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z
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资本公积-接受现金捐赠 Capital surplus - cash donation IL].!9
资本公积-股权投资准备 Capital surplus - investment reserve k&dX
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资本公积-拨款转入 Capital surplus - subsidiary :\OSHs<M
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _Je4&KU
资本公积-其他 Capital surplus - others JI"/,fK^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qVn<c,8#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Sa= tiOv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?F"o+]i+^
盈余公积-储备基金 Surplus reserve - reserve fund 4XN
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund )d2Z g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }iUK`e
主营业务收入 Sales =?RI`}vw_H
主营业务成本 Cost of sales M~:_^B
主营业务税金及附加 Sales tax ]@&X*~c^Z
营业费用 Operating expenses c{MoeIG)v@
管理费用 General and administrative expenses QtW9!p7(
财务费用 Financial expenses 7rjl-FUA~
投资收益 Investment income =l`)b
其他业务收入 Other operating income *G58t`]r
营业外收入 Non-operating income <Ua~+U(FR0
补贴收入 Subsidy income !mNst$-H4
其他业务支出 Other operating expenses 75# 8P?i
营业外支出 Non-operating expenses 6@N,'a8r
所得税 Income tax Y
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