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 。 i:jXh9+
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现金 Cash in hand w(ZZTVW-
银行存款 Cash in bank ~v2(sRJ
其他货币资金-外埠存款Other monetary assets - cash in other cities &M?b
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ">wvd*w0"(
其他货币资金-银行汇票 Other monetary assets - bank draft r7R'beiH
其他货币资金-信用卡 Other monetary assets - credit cards BI)C\D3[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |Sjy
其他货币资金-存出投资款 Other monetary assets - cash for investment %4!^AA%
短期投资-股票投资 Investments - Short term - stocks d<j`=QH
短期投资-债券投资 Investments - Short term - bonds iU 6,B
短期投资-基金投资 Investments - Short term - funds gw,K*ph}q
短期投资-其他投资 Investments - Short term - others "QXnE^
短期投资跌价准备 Provision for short-term investment r4iNX+h?V
长期股权投资-股票投资 Long term equity investment - stocks hizM}d-"C
长期股权投资-其他股权投资 Long term equity investment - others de W1>yh^_
长期债券投资-债券投资 Long term securities investemnt - bonds 8o|C43Q_
长期债券投资-其他债权投资 Long term securities investment - others nn:'<6"oV
长期投资减值准备 Provision for long-term investment ya~;Of5
应收票据 Notes receivable R~a9}&
应收股利 Dividends receivable $nmt&lm
应收利息 Interest receivable ZXb{-b?[`
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [#@l
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预付帐款 Prepayment `W)?d I?#M
应收补贴款 Allowance receivable ?eX$Wc{
其他应收款 Other debtors *Xk5H,:
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors DQW)^j
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其他流动资产 Other current assets LBD],Ba!
物资采购 Purchase Iv
原材料 Raw materials #p*uk
包装物 Packing materials 3^
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低值易耗品 Low value consumbles !~?/D
材料成本差异 Material cost difference Q+Q"J U
自制半成品 Self-manufactured goods S"G(_%
库存商品 Finished goods -|}?+W
商品进销差价 Difference between purchase & sales of commodities dI%jR&.e;
委托加工物资 Consigned processiong material jcj8w
委托代销商品 Consignment-out .E^w, o
受托代销商品 Consignment-in J7",fb
分期收款发出商品 Goods on instalment sales 1HNP@9ga
存货跌价准备 Provision for obsolete stocks {c3FJ5:
待摊费用 Prepaid expenses y(g]:#
待处理流动资产损益 Unsettled G/L on current assets diu"Nt
待处理固定资产损益 Unsettled G/L on fixed assets "TaLvworb4
委托贷款-本金 Consignment loan - principle bFN/{^SB
委托贷款-利息 Consignment loan - interest qVfn(rZ
委托贷款-减值准备 Consignment loan - provision l9|K,YVW
固定资产-房屋建筑物 Fixed assets - Buildings L$O\fhO?
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :X}SuM?c
固定资产-运输设备 Fixed assets - Automobiles r@r*|50
累计折旧 Accumulated depreciation 7P(o!%H
固定资产减值准备 Impairment of fixed assets VS ECD;u4c
工程物资-专用材料 Project material - specific materials U{ 0~&
工程物资-专用设备 Project material - specific equipment ,_YI:xie|c
工程物资-预付大型设备款 Project material - prepaid for equipment S[$9_J f
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production D<FQVdP
在建工程 Construction in progress q
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在建工程减值准备 Impairment of construction in progress Heh&;c
固定资产清理 Disposal of fixed assets :35h0;8+
无形资产-专利权 Intangible assets - patent XZ.D<T"
无形资产-非专利技术 Intangible assets - industrial property and know-how m_Ed[h/I
无形资产-商标权 Intangible assets - trademark rights &D[M<7T
无形资产-土地使用权 Intangible assets - land use rights H?;+C/-K`_
无形资产-商誉 Intangible assets - goodwill FEu}zt@
无形资产减值准备 Impairment of intangible assets {9Qc\Ij
长期待摊费用 Deferred assets V2?{ebx`
未确认融资费用 Unrecognized finance fees '+$r7?dKP
其他长期资产 Other long term assets (@*|[wN
递延税款借项 Deferred assets debits #y#TEw,
应付票据 Notes payable v7@"9Uw}
应付帐款 Trade creditors ,{:qbt
预收帐款 Adanvances from customers m[y~-n
代销商品款 Consignment-in payables 9A4n8,&sm
其他应交款 Other payable to government J&h59dm-
其他应付款 Other creditors feB ?
应付股利 Proposed dividends viU}
待转资产价值 Donated assets ulN1z
预计负债 Accrued liabilities GjW(&p$&
应付短期债券 Short-term debentures payable Y9f7~w^s
其他流动负债 Other current liabilities 0&NM=~
预提费用 Accrued expenses sx+k
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应付工资 Payroll payable *^
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应付福利费 Welfare payable P]}:E+E<.I
短期借款-抵押借款 Bank loans - Short term - pledged NMw5ixl
短期借款-信用借款 Bank loans - Short term - credit oq|o"n)~
短期借款-担保借款 Bank loans - Short term - guaranteed :tFcPc'
一年内到期长期借款 Long term loans due within one year ,V]FAIJ
一年内到期长期应付款 Long term payable due within one year .yUD\ZGJu
长期借款 Bank loans - Long term l<=k#d
应付债券-债券面值 Bond payable - Par value 3`SH-"{j%
应付债券-债券溢价 Bond payable - Excess +foz
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应付债券-债券折价 Bond payable - Discount w_`;Mn%p
应付债券-应计利息 Bond payable - Accrued interest ]5*H/8Ke7
长期应付款 Long term payable })@xWU6!
专项应付款 Specific payable Vo{
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其他长期负债 Other long term liabilities ^=-25%&^
应交税金-所得税 Tax payable - income tax &-NGVPk81`
应交税金-增值税 Tax payable - VAT :+9. v
应交税金-营业税 Tax payable - business tax |uFb(kL[U
应交税金-消费税 Tax payable - consumable tax %C
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应交税金-其他 Tax payable - others $ta"Ug.z
递延税款贷项 Deferred taxation credit f9_Pn'"I
股本 Share capital T^d<vH
已归还投资 Investment returned 0#yH<h$
利润分配-其他转入 Profit appropriation - other transfer in /P[
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2HE<WI^#h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m>[G-~0?kI
利润分配-提取储备基金 Profit appropriation - reserve fund lv.h?"Ml
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4M>]0%3.D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #>CWee;
利润分配-利润归还投资 Profit appropriation - return investment by profit UDkH'x$=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <Cs
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 56C'<#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {Ho _U&<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3M[d6@a
期初未分配利润 Retained earnings, beginning of the year Q-s5-&h(
资本公积-股本溢价 Capital surplus - share premium A#pH$s
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c0jTQMe4yl
资本公积-接受现金捐赠 Capital surplus - cash donation {RsdI=%
资本公积-股权投资准备 Capital surplus - investment reserve XI ><;#
资本公积-拨款转入 Capital surplus - subsidiary Y>nQ<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,HE{&p2y
资本公积-其他 Capital surplus - others vXdI)Sx[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VL\Ah3+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <Z1m9O "sy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [8DPZU@
盈余公积-储备基金 Surplus reserve - reserve fund LsMq&a-j2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _!vuDv%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |U~\;m@
主营业务收入 Sales h^H)p`[Gme
主营业务成本 Cost of sales nGJ+.z
主营业务税金及附加 Sales tax z^KBV^n
营业费用 Operating expenses =.`e4}u \X
管理费用 General and administrative expenses @%MGLR{pH
财务费用 Financial expenses UY\E uA9
投资收益 Investment income ^m.%FIwR
其他业务收入 Other operating income *L<<S=g$2
营业外收入 Non-operating income d<cQYI4V
补贴收入 Subsidy income ?%>S5,f_
其他业务支出 Other operating expenses 0w2<2grQ
营业外支出 Non-operating expenses JVx-4?
所得税 Income tax |t58n{V.O
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