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 。 3JVK
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现金 Cash in hand N"3b{Qio
银行存款 Cash in bank >Bgw}PI
其他货币资金-外埠存款Other monetary assets - cash in other cities ]Oif|k`{
其他货币资金-银行本票 Other monetary assets - cashier‘s check Yc'kvj)_M
其他货币资金-银行汇票 Other monetary assets - bank draft rs~wv('
其他货币资金-信用卡 Other monetary assets - credit cards ' Tc]KXD6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit o0pII )v
其他货币资金-存出投资款 Other monetary assets - cash for investment rf$X>M=G
短期投资-股票投资 Investments - Short term - stocks M{*Lp6h
短期投资-债券投资 Investments - Short term - bonds TsGE cxIg
短期投资-基金投资 Investments - Short term - funds d.P\fPSD
短期投资-其他投资 Investments - Short term - others kP?KXT3y
短期投资跌价准备 Provision for short-term investment xQ@^$_
长期股权投资-股票投资 Long term equity investment - stocks ,JEFGI{
长期股权投资-其他股权投资 Long term equity investment - others ;dzL}@we
长期债券投资-债券投资 Long term securities investemnt - bonds K5X
K%Gl"
长期债券投资-其他债权投资 Long term securities investment - others =|YxDas
长期投资减值准备 Provision for long-term investment B~_d^`
应收票据 Notes receivable V?=8".GiX
应收股利 Dividends receivable DuOG {
应收利息 Interest receivable QV&D l_
应收帐款 Trade debtors 1[yq0^\]M[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors TEaJG9RU>v
预付帐款 Prepayment fF V!)Zj
应收补贴款 Allowance receivable /<]{KI
其他应收款 Other debtors m`FNIY
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4Z/Q=Mq2
其他流动资产 Other current assets 7=DjI ~
物资采购 Purchase H V;D?^F
原材料 Raw materials mzf+Cu:`v
包装物 Packing materials n;:rf 7hGY
低值易耗品 Low value consumbles {1b Zg
材料成本差异 Material cost difference pb=cBZ$
自制半成品 Self-manufactured goods /\WQxe
库存商品 Finished goods ,Bal
商品进销差价 Difference between purchase & sales of commodities 9s_,crq5
委托加工物资 Consigned processiong material -Q
U^c2
委托代销商品 Consignment-out N+y&,N,
受托代销商品 Consignment-in m2v'WY5u
分期收款发出商品 Goods on instalment sales :=[XW?L%x
存货跌价准备 Provision for obsolete stocks \
5,MyB2/`
待摊费用 Prepaid expenses $.
[#0lCI
待处理流动资产损益 Unsettled G/L on current assets Y14W?|KOB
待处理固定资产损益 Unsettled G/L on fixed assets aM$W*-
Y
委托贷款-本金 Consignment loan - principle [mPjP%{=@
委托贷款-利息 Consignment loan - interest r!{LLc}>
委托贷款-减值准备 Consignment loan - provision YR;
^hs?
固定资产-房屋建筑物 Fixed assets - Buildings ti<;7Yb
固定资产-机器设备 Fixed assets - Plant and machinery C,.Ee3T
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z" uY}P3
固定资产-运输设备 Fixed assets - Automobiles {Pc<u
gfl
累计折旧 Accumulated depreciation Vl2XDkhq
固定资产减值准备 Impairment of fixed assets b&5lY p"d
工程物资-专用材料 Project material - specific materials ]C:
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工程物资-专用设备 Project material - specific equipment dH^ <t,v
工程物资-预付大型设备款 Project material - prepaid for equipment tT79p.z B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production izx#3u$P
在建工程 Construction in progress ;JRs?1<='
在建工程减值准备 Impairment of construction in progress w-0mzk"
固定资产清理 Disposal of fixed assets |a#f\
无形资产-专利权 Intangible assets - patent I
y6$7~
无形资产-非专利技术 Intangible assets - industrial property and know-how <!pvqNApg
无形资产-商标权 Intangible assets - trademark rights HX
6Ma{vBk
无形资产-土地使用权 Intangible assets - land use rights FSRj4e1y1
无形资产-商誉 Intangible assets - goodwill $e /^u[~:
无形资产减值准备 Impairment of intangible assets +a*^{l}AST
长期待摊费用 Deferred assets D2,z)O%VK
未确认融资费用 Unrecognized finance fees A+UU~?3y
其他长期资产 Other long term assets XZ5 /=z
递延税款借项 Deferred assets debits -c}, :G"
应付票据 Notes payable `3Uj{w/Q:L
应付帐款 Trade creditors hsw9(D>jp
预收帐款 Adanvances from customers Bk+{RN(w
代销商品款 Consignment-in payables "5,
其他应交款 Other payable to government 4DOK4{4?5
其他应付款 Other creditors ]$,UPR/3
应付股利 Proposed dividends 9,^_<O@Q
待转资产价值 Donated assets bN3#{l-`
预计负债 Accrued liabilities &RTX6%'KY
应付短期债券 Short-term debentures payable shMSN]S_x
其他流动负债 Other current liabilities +EAT:,
预提费用 Accrued expenses +Lnsr\BA
应付工资 Payroll payable 8zBWIi
应付福利费 Welfare payable 3q?\r`
a
短期借款-抵押借款 Bank loans - Short term - pledged c?%(Dp E
短期借款-信用借款 Bank loans - Short term - credit "XT"|KF|D
短期借款-担保借款 Bank loans - Short term - guaranteed W
mm4hkf
一年内到期长期借款 Long term loans due within one year > z^#
一年内到期长期应付款 Long term payable due within one year K_ci_g":
长期借款 Bank loans - Long term BY]i;GVq
应付债券-债券面值 Bond payable - Par value U.@*`Fg
应付债券-债券溢价 Bond payable - Excess k`x=D5s\
应付债券-债券折价 Bond payable - Discount A=j0On
应付债券-应计利息 Bond payable - Accrued interest RAp=s
长期应付款 Long term payable +z$pg
专项应付款 Specific payable o'$jNciOW
其他长期负债 Other long term liabilities .m`y><.5
应交税金-所得税 Tax payable - income tax }>[G5[\
应交税金-增值税 Tax payable - VAT hbcuK&
应交税金-营业税 Tax payable - business tax zR32PG>9
应交税金-消费税 Tax payable - consumable tax <Tot|R;
应交税金-其他 Tax payable - others `w.AQ?p@
递延税款贷项 Deferred taxation credit Q(o!iI:Gts
股本 Share capital h?$T!D>
已归还投资 Investment returned G
5FaYL.7
利润分配-其他转入 Profit appropriation - other transfer in UQ.7>Ug+8s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9RWkm%?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z'k|u4ZC
利润分配-提取储备基金 Profit appropriation - reserve fund U bYEEY#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z,.G%"i3C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .uE Pnzi
利润分配-利润归还投资 Profit appropriation - return investment by profit {vE(l'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1lpwZ"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w\19[U3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wlPx,UqZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares | 0,vQv
期初未分配利润 Retained earnings, beginning of the year v<9&B94z
资本公积-股本溢价 Capital surplus - share premium W k}AmC
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {bPV)RL:
资本公积-接受现金捐赠 Capital surplus - cash donation e9
E\% p
资本公积-股权投资准备 Capital surplus - investment reserve ~RD+.A
资本公积-拨款转入 Capital surplus - subsidiary YQ0)5 }
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &,.Y9;
b
资本公积-其他 Capital surplus - others 9V.u-^o&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O$
HBO
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [+Y{%U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zW8*E E+,
盈余公积-储备基金 Surplus reserve - reserve fund 1R.4:Dn_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund WX4;l(PL=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J/6`oh?,Q
主营业务收入 Sales RJeSi`19T)
主营业务成本 Cost of sales _xLHrT!y
主营业务税金及附加 Sales tax TH &qX
营业费用 Operating expenses {>bW>RO)
管理费用 General and administrative expenses .6~`Ubr}E
财务费用 Financial expenses j8K,jZ
投资收益 Investment income \sA*V%n
其他业务收入 Other operating income D.%B
$Y;G
营业外收入 Non-operating income gf+d!c(/
补贴收入 Subsidy income pZZf[p^s|
其他业务支出 Other operating expenses 1h7+@#<:a
营业外支出 Non-operating expenses 2Cg$,#H
所得税 Income tax Ac|5. ?|N
LG]3hz9^9