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 。 gXLZ) >+A+
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现金 Cash in hand /0&:Yp=>
银行存款 Cash in bank 5QFXj)hR+4
其他货币资金-外埠存款Other monetary assets - cash in other cities Dw/Gha/
其他货币资金-银行本票 Other monetary assets - cashier‘s check -WBz]GW4r
其他货币资金-银行汇票 Other monetary assets - bank draft v\9,j
其他货币资金-信用卡 Other monetary assets - credit cards |U$de2LF
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,#jhKnk2e
其他货币资金-存出投资款 Other monetary assets - cash for investment -1r &s
短期投资-股票投资 Investments - Short term - stocks %OTA5
短期投资-债券投资 Investments - Short term - bonds ;n7|.O]*
短期投资-基金投资 Investments - Short term - funds q|$>H6H4b
短期投资-其他投资 Investments - Short term - others B6'%J
短期投资跌价准备 Provision for short-term investment K9O,7h:x
长期股权投资-股票投资 Long term equity investment - stocks &J/4J
长期股权投资-其他股权投资 Long term equity investment - others ctUF/[_w;
长期债券投资-债券投资 Long term securities investemnt - bonds pg}+lYGP
长期债券投资-其他债权投资 Long term securities investment - others u"8 ;fS
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable +=*m! 7Mr
应收股利 Dividends receivable /mBBeg^a
应收利息 Interest receivable w]Ko/;;^2
应收帐款 Trade debtors V3A>Ag+^~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors JGO$4DK-1
预付帐款 Prepayment @FdCbPl$
应收补贴款 Allowance receivable q>|[JJ*6_N
其他应收款 Other debtors Z(k\J|&9C
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors E4v_2Q
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其他流动资产 Other current assets O*J_+6
物资采购 Purchase F`BgKH!
原材料 Raw materials eFj6p<
包装物 Packing materials 01{r^ZT`RH
低值易耗品 Low value consumbles W]yClx \
材料成本差异 Material cost difference ss0'GfP
自制半成品 Self-manufactured goods ,7fc41O3V
库存商品 Finished goods Msa6yD#
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material ,JQxs7@2k
委托代销商品 Consignment-out aa0`y
受托代销商品 Consignment-in u_6BHsU
分期收款发出商品 Goods on instalment sales qzHqj;
存货跌价准备 Provision for obsolete stocks 4/`h@]8P
待摊费用 Prepaid expenses D _bkUR1
待处理流动资产损益 Unsettled G/L on current assets Id.Z[owC`Y
待处理固定资产损益 Unsettled G/L on fixed assets l@tyg
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委托贷款-本金 Consignment loan - principle }rY?=I
委托贷款-利息 Consignment loan - interest V^`?8P8d
委托贷款-减值准备 Consignment loan - provision io9xI3{
固定资产-房屋建筑物 Fixed assets - Buildings s*)41\V0
固定资产-机器设备 Fixed assets - Plant and machinery -#S)}NEn
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures VTJIaqw
固定资产-运输设备 Fixed assets - Automobiles JwI`"$>w
累计折旧 Accumulated depreciation pe!dm}!h[
固定资产减值准备 Impairment of fixed assets NO+
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工程物资-专用材料 Project material - specific materials N7~)qqb
工程物资-专用设备 Project material - specific equipment .W@(nQ-<
工程物资-预付大型设备款 Project material - prepaid for equipment ,h@R' f!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production iO9nvM<
在建工程 Construction in progress d@D;'2}Yc
在建工程减值准备 Impairment of construction in progress | ,1bkJt
固定资产清理 Disposal of fixed assets aucZJjH
无形资产-专利权 Intangible assets - patent 'Wf?elB+
无形资产-非专利技术 Intangible assets - industrial property and know-how vhYMWfbY
无形资产-商标权 Intangible assets - trademark rights $@_<$t
无形资产-土地使用权 Intangible assets - land use rights &'huS?gA9
无形资产-商誉 Intangible assets - goodwill yWv<A^C&
无形资产减值准备 Impairment of intangible assets `
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长期待摊费用 Deferred assets UKKSc>D1
未确认融资费用 Unrecognized finance fees @QVqpE<|
其他长期资产 Other long term assets F%PwIB~cy
递延税款借项 Deferred assets debits 0~
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应付票据 Notes payable 9RCO|
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应付帐款 Trade creditors Vedyy\TU
预收帐款 Adanvances from customers 'nlRY5@2
代销商品款 Consignment-in payables o9m
其他应交款 Other payable to government ^zaKO'KcV
其他应付款 Other creditors @q> ktE_
应付股利 Proposed dividends yV J dZ I
待转资产价值 Donated assets '9*5-iO
预计负债 Accrued liabilities FpdDIa
应付短期债券 Short-term debentures payable m feMmKFu\
其他流动负债 Other current liabilities ?~aZ#%*i8
预提费用 Accrued expenses (2 T#/$
应付工资 Payroll payable E7X!cm/2<
应付福利费 Welfare payable <$i"zb
短期借款-抵押借款 Bank loans - Short term - pledged 4?>18%7&
短期借款-信用借款 Bank loans - Short term - credit UTDcX
短期借款-担保借款 Bank loans - Short term - guaranteed 861i3OXVE>
一年内到期长期借款 Long term loans due within one year 0^GbpSW{
一年内到期长期应付款 Long term payable due within one year 9TVB<}0G
长期借款 Bank loans - Long term XMN?;Hj>
应付债券-债券面值 Bond payable - Par value F-BJe]
应付债券-债券溢价 Bond payable - Excess ET,Q3X\Oe
应付债券-债券折价 Bond payable - Discount HY jMNj0
应付债券-应计利息 Bond payable - Accrued interest ;dqk@@O"(
长期应付款 Long term payable .
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专项应付款 Specific payable yaH
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其他长期负债 Other long term liabilities hWq.#e6
应交税金-所得税 Tax payable - income tax 0PnD|]9:
应交税金-增值税 Tax payable - VAT On{~St'V
应交税金-营业税 Tax payable - business tax KqM! !
应交税金-消费税 Tax payable - consumable tax .
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应交税金-其他 Tax payable - others ] vC=.&]
递延税款贷项 Deferred taxation credit Ni2]6U
股本 Share capital @gt)P4yE
已归还投资 Investment returned kAZC"qM%i
利润分配-其他转入 Profit appropriation - other transfer in $h G;2v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q7,EY /
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N#(jK1`y
利润分配-提取储备基金 Profit appropriation - reserve fund LXHwX*`Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *0%4l_i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5/& 1Oxo
利润分配-利润归还投资 Profit appropriation - return investment by profit )Vwj9WD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y%<`;wK=^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BRQ"A,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r1i
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rr |"r
期初未分配利润 Retained earnings, beginning of the year z 0~j
资本公积-股本溢价 Capital surplus - share premium Ya}T2VX
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0o=!j3RjH
资本公积-接受现金捐赠 Capital surplus - cash donation }qc#lz
资本公积-股权投资准备 Capital surplus - investment reserve f>.4-a?
资本公积-拨款转入 Capital surplus - subsidiary +"]oc{W!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2HcsQ*H]G
资本公积-其他 Capital surplus - others r%0pQEl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M'yO+bu
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?VFM]hO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZhH+D`9
盈余公积-储备基金 Surplus reserve - reserve fund nIf N"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y L*LJ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (# JMB)
主营业务收入 Sales ]]>nbgGn#
主营业务成本 Cost of sales 7^ 4jcfJH
主营业务税金及附加 Sales tax |q3f]T&+>{
营业费用 Operating expenses xT W3UY
管理费用 General and administrative expenses G49Ng|qn
财务费用 Financial expenses A#<vG1
投资收益 Investment income sz'p3
其他业务收入 Other operating income b.QpHrnhtK
营业外收入 Non-operating income m"n.Dz/S
补贴收入 Subsidy income zQ ,f5x
其他业务支出 Other operating expenses r)V Lf#3B
营业外支出 Non-operating expenses @4;&hP2Z:
所得税 Income tax QQ@9_[N
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