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 。 @-9I<)Z/2
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现金 Cash in hand _s/5oRHA
银行存款 Cash in bank /G`'9cD
其他货币资金-外埠存款Other monetary assets - cash in other cities "#d>3M_
其他货币资金-银行本票 Other monetary assets - cashier‘s check K]{Y >w
其他货币资金-银行汇票 Other monetary assets - bank draft J|-X?V;ZW
其他货币资金-信用卡 Other monetary assets - credit cards {)V!wSi
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <v&L90+s\;
其他货币资金-存出投资款 Other monetary assets - cash for investment O;zq(/,-l
短期投资-股票投资 Investments - Short term - stocks j) G<PW
短期投资-债券投资 Investments - Short term - bonds }
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短期投资-基金投资 Investments - Short term - funds 'q3<R%^Q
短期投资-其他投资 Investments - Short term - others }W2FF
短期投资跌价准备 Provision for short-term investment *Ubsa9'fS
长期股权投资-股票投资 Long term equity investment - stocks cs+;ijp
长期股权投资-其他股权投资 Long term equity investment - others ( *~ '#k
长期债券投资-债券投资 Long term securities investemnt - bonds =VC"X ?N
长期债券投资-其他债权投资 Long term securities investment - others i}u,_
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长期投资减值准备 Provision for long-term investment #mT\B[4h
应收票据 Notes receivable /thFs4
应收股利 Dividends receivable eI
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应收利息 Interest receivable 4S%s=vw
应收帐款 Trade debtors k^VL{z:EWB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &`@S_YLr
预付帐款 Prepayment `!,"">5
应收补贴款 Allowance receivable xUW\P$
其他应收款 Other debtors >X@4wP7l
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors cn~/P|B[
其他流动资产 Other current assets a/wg%cWG_
物资采购 Purchase _ *l+ze[a
原材料 Raw materials lJHU1
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包装物 Packing materials h(~@
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低值易耗品 Low value consumbles 9%#u,I
材料成本差异 Material cost difference d/"%fpp^0G
自制半成品 Self-manufactured goods 8
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库存商品 Finished goods ^;8dl.;
商品进销差价 Difference between purchase & sales of commodities %I^schE*
委托加工物资 Consigned processiong material wI5(`_l{G
委托代销商品 Consignment-out B~ ?R 6
受托代销商品 Consignment-in "]SA4Ud^
分期收款发出商品 Goods on instalment sales ;B^ 9sr
存货跌价准备 Provision for obsolete stocks at|.Q*
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待摊费用 Prepaid expenses wiFA3_\G
待处理流动资产损益 Unsettled G/L on current assets 7|@FN7]5NF
待处理固定资产损益 Unsettled G/L on fixed assets :Bh7mF-1
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest awU!3)B
委托贷款-减值准备 Consignment loan - provision E8/Pi>QW
固定资产-房屋建筑物 Fixed assets - Buildings =L\&}kzB
固定资产-机器设备 Fixed assets - Plant and machinery SuR+Vv
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9] L4`.HM
固定资产-运输设备 Fixed assets - Automobiles !U7}?i&H
累计折旧 Accumulated depreciation %zKTrsMZ
固定资产减值准备 Impairment of fixed assets :Z[|B(U
工程物资-专用材料 Project material - specific materials u?4d<%5R!
工程物资-专用设备 Project material - specific equipment eK[9wEdn
工程物资-预付大型设备款 Project material - prepaid for equipment og?L 9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^:^
在建工程 Construction in progress {1"kZL
在建工程减值准备 Impairment of construction in progress l( WF
固定资产清理 Disposal of fixed assets ^/ff)'.J
无形资产-专利权 Intangible assets - patent F05]6NVv
无形资产-非专利技术 Intangible assets - industrial property and know-how V. e30u5
无形资产-商标权 Intangible assets - trademark rights .~a.mT
无形资产-土地使用权 Intangible assets - land use rights HGao} @'
无形资产-商誉 Intangible assets - goodwill 84_Y+_9
无形资产减值准备 Impairment of intangible assets W5uC5C*,l
长期待摊费用 Deferred assets \"a~~Koe
未确认融资费用 Unrecognized finance fees yJ:rry
其他长期资产 Other long term assets
7 \AoMk}
递延税款借项 Deferred assets debits j.yh>"de
应付票据 Notes payable s-4qK(ml-
应付帐款 Trade creditors 0}`0!Kv
预收帐款 Adanvances from customers |fB/ hs \
代销商品款 Consignment-in payables D4T42L
其他应交款 Other payable to government V)fF|E~0
其他应付款 Other creditors rMoz+{1A
应付股利 Proposed dividends 7sU+:a
待转资产价值 Donated assets
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预计负债 Accrued liabilities +V9 (4la
应付短期债券 Short-term debentures payable K1=j7
其他流动负债 Other current liabilities Jz]OWb *
预提费用 Accrued expenses o?d`o$
应付工资 Payroll payable R].xT-1
应付福利费 Welfare payable BS2'BS8
短期借款-抵押借款 Bank loans - Short term - pledged dG!) <
短期借款-信用借款 Bank loans - Short term - credit \8)FVpS
短期借款-担保借款 Bank loans - Short term - guaranteed (~NR."s;
一年内到期长期借款 Long term loans due within one year u"F{cA!B
一年内到期长期应付款 Long term payable due within one year _&M^}||UH
长期借款 Bank loans - Long term pQxv_4
应付债券-债券面值 Bond payable - Par value y\n#`*5k
应付债券-债券溢价 Bond payable - Excess KP`Pzx
应付债券-债券折价 Bond payable - Discount B@ >t$jK
应付债券-应计利息 Bond payable - Accrued interest N>iNz[a
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长期应付款 Long term payable 6n\){dkZ~
专项应付款 Specific payable Rw<O%i5/d
其他长期负债 Other long term liabilities `NQ;|!
应交税金-所得税 Tax payable - income tax g77 :92
应交税金-增值税 Tax payable - VAT ^e]h\G
应交税金-营业税 Tax payable - business tax n0)y|B#
应交税金-消费税 Tax payable - consumable tax sw50lId
应交税金-其他 Tax payable - others 8yybZ@
递延税款贷项 Deferred taxation credit vCn~-Q
股本 Share capital I0N~>SpZ5
已归还投资 Investment returned dpT?*qLM
利润分配-其他转入 Profit appropriation - other transfer in w3;T]R*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lpjby[S
利润分配-提取储备基金 Profit appropriation - reserve fund 4YXp,U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "$3~):o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $,o@&QT?AT
利润分配-利润归还投资 Profit appropriation - return investment by profit RLO<5L
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +1K=]#a
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Knp}88DR^j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q6p75$SVq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4O4}C#6(4
期初未分配利润 Retained earnings, beginning of the year _y:aPn
资本公积-股本溢价 Capital surplus - share premium _`Dz%(c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yQq|!'MK k
资本公积-接受现金捐赠 Capital surplus - cash donation @vO~'Xxq!
资本公积-股权投资准备 Capital surplus - investment reserve 9Qq%Fw_
资本公积-拨款转入 Capital surplus - subsidiary bV:MOj^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O`_]n
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Gb.}af#v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t'DIKug&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Yez
盈余公积-储备基金 Surplus reserve - reserve fund ]sqp^tQ`e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {DX1/49
盈余公积-利润归还投资 Surplus reserve - reture investment by investment BPu>_$C
主营业务收入 Sales "uBr]N:
主营业务成本 Cost of sales _@Y17L.
主营业务税金及附加 Sales tax ;(s.G-9S
营业费用 Operating expenses lW
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管理费用 General and administrative expenses [b
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财务费用 Financial expenses .VkLF6
投资收益 Investment income &>Z
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其他业务收入 Other operating income XeXK~
营业外收入 Non-operating income 9$^v*!<z
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补贴收入 Subsidy income 6M bMAh5>
其他业务支出 Other operating expenses 8u Z4[
营业外支出 Non-operating expenses V6b)
所得税 Income tax u]<`y6=&C
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