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 。 MZQDFuvDxZ
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现金 Cash in hand o{#aF=`
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银行存款 Cash in bank S:j{R^$k
其他货币资金-外埠存款Other monetary assets - cash in other cities Wjl2S+Cc
其他货币资金-银行本票 Other monetary assets - cashier‘s check q`r| DcN~
其他货币资金-银行汇票 Other monetary assets - bank draft P*iC#w]m
其他货币资金-信用卡 Other monetary assets - credit cards xA7~"q&u
其他货币资金-信用证保证金 Other monetary assets - L/C deposit p% mHxYP
其他货币资金-存出投资款 Other monetary assets - cash for investment #)
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短期投资-股票投资 Investments - Short term - stocks $aJ6i7C,j}
短期投资-债券投资 Investments - Short term - bonds ugTsI~aE
短期投资-基金投资 Investments - Short term - funds 2YZ>nqy
短期投资-其他投资 Investments - Short term - others 6ScB:8M
短期投资跌价准备 Provision for short-term investment W/BPf{U
长期股权投资-股票投资 Long term equity investment - stocks @!dIa1Q"
长期股权投资-其他股权投资 Long term equity investment - others Oe\(=R
长期债券投资-债券投资 Long term securities investemnt - bonds <!>\
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长期债券投资-其他债权投资 Long term securities investment - others z7IJSj1gQI
长期投资减值准备 Provision for long-term investment J/e]
应收票据 Notes receivable VrPsy) J68
应收股利 Dividends receivable Z
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应收利息 Interest receivable W=^.s>7G
应收帐款 Trade debtors .8s-)I
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Wj,s/Yr:
预付帐款 Prepayment +U<YM94?
应收补贴款 Allowance receivable ~
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其他应收款 Other debtors 7u&l]NC?y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q&z'S
其他流动资产 Other current assets ds!nl1
物资采购 Purchase n?cC]k;P~
原材料 Raw materials Ed u(dZbKg
包装物 Packing materials _N|%i J5
低值易耗品 Low value consumbles #fa,}aj
材料成本差异 Material cost difference -W^{)%4g
自制半成品 Self-manufactured goods ^,I2@OS
库存商品 Finished goods @ U=y}vi8
商品进销差价 Difference between purchase & sales of commodities #d,)Qe[
委托加工物资 Consigned processiong material KX9IC5pR
委托代销商品 Consignment-out $Ah
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受托代销商品 Consignment-in o+{,>t
分期收款发出商品 Goods on instalment sales b3-j2`#
存货跌价准备 Provision for obsolete stocks 9#U]?^DJ@
待摊费用 Prepaid expenses FtyT:=Kpc
待处理流动资产损益 Unsettled G/L on current assets n',X,P0
待处理固定资产损益 Unsettled G/L on fixed assets #[9UCX^=
委托贷款-本金 Consignment loan - principle #d$zW4ur2
委托贷款-利息 Consignment loan - interest M^oL.'
委托贷款-减值准备 Consignment loan - provision "|Q.{(|kO1
固定资产-房屋建筑物 Fixed assets - Buildings 1z7+:~;l
固定资产-机器设备 Fixed assets - Plant and machinery WRu(F54Sk
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )-!)D
固定资产-运输设备 Fixed assets - Automobiles BkB_?^Nv8
累计折旧 Accumulated depreciation c6vJ;iz
固定资产减值准备 Impairment of fixed assets r]cq|Nv8:
工程物资-专用材料 Project material - specific materials b
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工程物资-专用设备 Project material - specific equipment k@lJ8(i^qU
工程物资-预付大型设备款 Project material - prepaid for equipment D%o(HS\E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vVo'f|fW
在建工程 Construction in progress U
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在建工程减值准备 Impairment of construction in progress c>D~MCNxg
固定资产清理 Disposal of fixed assets >I4BysR
无形资产-专利权 Intangible assets - patent -y!Dg6A
无形资产-非专利技术 Intangible assets - industrial property and know-how }:faHLYT
无形资产-商标权 Intangible assets - trademark rights qX\85dPn@}
无形资产-土地使用权 Intangible assets - land use rights H( .9tu
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无形资产-商誉 Intangible assets - goodwill L @T/4e./
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets ?1\I/'E9
未确认融资费用 Unrecognized finance fees nD/B:0'
其他长期资产 Other long term assets ?P[:,0_
递延税款借项 Deferred assets debits Yf9E0po
应付票据 Notes payable B)@Xz<Q
应付帐款 Trade creditors _@>*]g
预收帐款 Adanvances from customers I= :yfW
代销商品款 Consignment-in payables :a)RMp+^0
其他应交款 Other payable to government 7WmLC
其他应付款 Other creditors cwvJH&%0
应付股利 Proposed dividends jGo%Aase
待转资产价值 Donated assets 0-uj0"r`
预计负债 Accrued liabilities %TN$
应付短期债券 Short-term debentures payable _-RqkRI
其他流动负债 Other current liabilities ]_B<K5
预提费用 Accrued expenses F>{bVPh
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应付工资 Payroll payable Awfd0L;9
应付福利费 Welfare payable d>F7i~W
短期借款-抵押借款 Bank loans - Short term - pledged X~VI} dJ
短期借款-信用借款 Bank loans - Short term - credit KB~[nZs7
短期借款-担保借款 Bank loans - Short term - guaranteed -'miM ~kG[
一年内到期长期借款 Long term loans due within one year [x7Rq_^
一年内到期长期应付款 Long term payable due within one year no-";{c
长期借款 Bank loans - Long term m_Hg!Lg
应付债券-债券面值 Bond payable - Par value UUWRC1EtI
应付债券-债券溢价 Bond payable - Excess [\Wl~
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应付债券-债券折价 Bond payable - Discount Zex~ $r
应付债券-应计利息 Bond payable - Accrued interest <#BK(W~$
长期应付款 Long term payable a K6dy\
专项应付款 Specific payable dl=)\mSFjF
其他长期负债 Other long term liabilities +arh/pd_I
应交税金-所得税 Tax payable - income tax 3"Oipt+
应交税金-增值税 Tax payable - VAT M/W9"N[ta
应交税金-营业税 Tax payable - business tax 1d49&-N
应交税金-消费税 Tax payable - consumable tax hb8oq3*x
应交税金-其他 Tax payable - others 4Wz1O$*
递延税款贷项 Deferred taxation credit ,s%+vD$O^
股本 Share capital Vr1r2G2
已归还投资 Investment returned 0c"9C_7^g
利润分配-其他转入 Profit appropriation - other transfer in f1SKOq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hO> q|+mC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^-?^iWQG
利润分配-提取储备基金 Profit appropriation - reserve fund z<t2yh(DF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9-j-nx
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %fld<O
利润分配-利润归还投资 Profit appropriation - return investment by profit tlO=>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :I?lT2+ea
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MbYgGE,LA
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OF1^_s;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,~$sJ2
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期初未分配利润 Retained earnings, beginning of the year CaCApL
资本公积-股本溢价 Capital surplus - share premium > Q=e9L=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p
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资本公积-接受现金捐赠 Capital surplus - cash donation IG}yGGn
资本公积-股权投资准备 Capital surplus - investment reserve FiReb3zR
资本公积-拨款转入 Capital surplus - subsidiary ]+pE1-p\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @+~URIG)
资本公积-其他 Capital surplus - others H{E(=S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M1P;x._n
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3?aM\z;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ye|gW=FUR
盈余公积-储备基金 Surplus reserve - reserve fund c9H6\ &
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >9nVR
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]D@aMC$#
主营业务收入 Sales ok ,O/|E}?
主营业务成本 Cost of sales ~^Al#@
主营业务税金及附加 Sales tax K;THYMp/[
营业费用 Operating expenses 5<GeAW8ns]
管理费用 General and administrative expenses C-49u<;,
财务费用 Financial expenses o\tw)_ >
投资收益 Investment income uHf1b?W
其他业务收入 Other operating income c9uu4%KG6<
营业外收入 Non-operating income Z1W
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补贴收入 Subsidy income Pt-mLINvG
其他业务支出 Other operating expenses DfkG
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营业外支出 Non-operating expenses 1F0];{a
所得税 Income tax Z 5
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