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 。 >5N}ZIN
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现金 Cash in hand ,~kMkBkl~
银行存款 Cash in bank %%3ugD5i!
其他货币资金-外埠存款Other monetary assets - cash in other cities eVlI:yqppj
其他货币资金-银行本票 Other monetary assets - cashier‘s check o1g[(zky
其他货币资金-银行汇票 Other monetary assets - bank draft 2
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其他货币资金-信用卡 Other monetary assets - credit cards U
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit kO9yei
其他货币资金-存出投资款 Other monetary assets - cash for investment U{_O=S u
短期投资-股票投资 Investments - Short term - stocks =AAH}
短期投资-债券投资 Investments - Short term - bonds -0Q!:5EC
短期投资-基金投资 Investments - Short term - funds lA ,%'+-
短期投资-其他投资 Investments - Short term - others oC?b]tzj
短期投资跌价准备 Provision for short-term investment ?IWLl
长期股权投资-股票投资 Long term equity investment - stocks {6AJ>}3
长期股权投资-其他股权投资 Long term equity investment - others q6D hypB
长期债券投资-债券投资 Long term securities investemnt - bonds 9\n}!{@i
长期债券投资-其他债权投资 Long term securities investment - others ?O3G
长期投资减值准备 Provision for long-term investment Ln:
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应收票据 Notes receivable u*U?VZ5
应收股利 Dividends receivable u9&p/qMx2
应收利息 Interest receivable " DF
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应收帐款 Trade debtors =o-qu^T^u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .9E`x>C
预付帐款 Prepayment LTCjw_<7
应收补贴款 Allowance receivable m7@`POI
其他应收款 Other debtors |On6?5((e
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors '-~86Q
其他流动资产 Other current assets q)vD "{0.
物资采购 Purchase q'@UZ$2
原材料 Raw materials Op0
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包装物 Packing materials .Q#E
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低值易耗品 Low value consumbles duqu}*Jw
材料成本差异 Material cost difference N ;hq
自制半成品 Self-manufactured goods 2V0R|YUt
库存商品 Finished goods aL`pvsnF
商品进销差价 Difference between purchase & sales of commodities nOB
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委托加工物资 Consigned processiong material 1jF}g`At
委托代销商品 Consignment-out yQW\0&a$
受托代销商品 Consignment-in }s|v-gRM{
分期收款发出商品 Goods on instalment sales )I<.DN&
存货跌价准备 Provision for obsolete stocks (= \P|iv
待摊费用 Prepaid expenses o4J K$%
待处理流动资产损益 Unsettled G/L on current assets 0$ (}\hMLt
待处理固定资产损益 Unsettled G/L on fixed assets IW46-;l7
委托贷款-本金 Consignment loan - principle HC0puLt_
委托贷款-利息 Consignment loan - interest R'3i { 1
委托贷款-减值准备 Consignment loan - provision =1,g#HS
固定资产-房屋建筑物 Fixed assets - Buildings COT;KC6
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固定资产-机器设备 Fixed assets - Plant and machinery hN} X11
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +X&B'
固定资产-运输设备 Fixed assets - Automobiles 8sIGJ|ku
累计折旧 Accumulated depreciation vS0P]AUo
固定资产减值准备 Impairment of fixed assets 1TVTP2&Rd
工程物资-专用材料 Project material - specific materials Ug"B/UUFd
工程物资-专用设备 Project material - specific equipment "K@o
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工程物资-预付大型设备款 Project material - prepaid for equipment HOw][}M_w
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -R8RAwsLG
在建工程 Construction in progress Vr^wesT\Hx
在建工程减值准备 Impairment of construction in progress B;@yOm=
固定资产清理 Disposal of fixed assets V*AG0@&!
无形资产-专利权 Intangible assets - patent I;`V*/s8"
无形资产-非专利技术 Intangible assets - industrial property and know-how EbW7Av
无形资产-商标权 Intangible assets - trademark rights }cP3i
无形资产-土地使用权 Intangible assets - land use rights LY|h*a6Ym
无形资产-商誉 Intangible assets - goodwill x}roPhZ
无形资产减值准备 Impairment of intangible assets SUx0!_f*R
长期待摊费用 Deferred assets -{w&ya4X
未确认融资费用 Unrecognized finance fees <O*q;&9
其他长期资产 Other long term assets QL)UPf>Kp
递延税款借项 Deferred assets debits -8o8lz
应付票据 Notes payable *7R3EUUk
应付帐款 Trade creditors S38D
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预收帐款 Adanvances from customers !9!Ns(vUM
代销商品款 Consignment-in payables N7E[wOP
其他应交款 Other payable to government mA4v 4z
其他应付款 Other creditors ]EK"AuEz`
应付股利 Proposed dividends ZNUV Bi
待转资产价值 Donated assets o#T,vu0s
预计负债 Accrued liabilities m$o|s1t
应付短期债券 Short-term debentures payable tQ)8HVKF
其他流动负债 Other current liabilities V^0*S=N
预提费用 Accrued expenses z!1j8o2
应付工资 Payroll payable b+C>p2 %
应付福利费 Welfare payable U
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短期借款-抵押借款 Bank loans - Short term - pledged "qF&%r'
短期借款-信用借款 Bank loans - Short term - credit eL(T
短期借款-担保借款 Bank loans - Short term - guaranteed _#L
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一年内到期长期借款 Long term loans due within one year dRu@5
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一年内到期长期应付款 Long term payable due within one year >S~ #E,Tg
长期借款 Bank loans - Long term H"-p^liw
应付债券-债券面值 Bond payable - Par value \Lc
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应付债券-债券溢价 Bond payable - Excess J0>Q+Y
应付债券-债券折价 Bond payable - Discount fLys$*^)^
应付债券-应计利息 Bond payable - Accrued interest x=H*"L=
长期应付款 Long term payable T.{I~_
专项应付款 Specific payable XJQ[aU"[]N
其他长期负债 Other long term liabilities ~@-Az([H
应交税金-所得税 Tax payable - income tax <1@_MYo
应交税金-增值税 Tax payable - VAT W<x2~HW(
应交税金-营业税 Tax payable - business tax YZoudX'"
应交税金-消费税 Tax payable - consumable tax 9 ROKueP
应交税金-其他 Tax payable - others jem$R/4"
递延税款贷项 Deferred taxation credit 3*;{C|]S
股本 Share capital O,bj_CW x
已归还投资 Investment returned B!Qdf8We
利润分配-其他转入 Profit appropriation - other transfer in "ex?
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |mKd5[$
利润分配-提取储备基金 Profit appropriation - reserve fund RuHJk\T+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >#kzPYsp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ! g}9xIL
利润分配-利润归还投资 Profit appropriation - return investment by profit >i0FGmxH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rbJ-vEzo.#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O" z=+79q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {g);HnmPN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eLt6Hg)s`9
期初未分配利润 Retained earnings, beginning of the year MVTU$
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资本公积-股本溢价 Capital surplus - share premium *m|]c4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve yEz2F3[ S
资本公积-接受现金捐赠 Capital surplus - cash donation zcA"\
资本公积-股权投资准备 Capital surplus - investment reserve H_$"]iQ
资本公积-拨款转入 Capital surplus - subsidiary ;%%
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5%W3&F6%
资本公积-其他 Capital surplus - others #<?j784
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s{CSU3vYmi
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |d Soq~Vz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mG2}JWA
盈余公积-储备基金 Surplus reserve - reserve fund mp5]=6~:m
盈余公积-企业发展基金 Surplus reserve - enterprise development fund lID5mg31
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )`U T#5
主营业务收入 Sales mB!81%f%|
主营业务成本 Cost of sales +\{!jB*g
主营业务税金及附加 Sales tax
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营业费用 Operating expenses ?$o8=h
管理费用 General and administrative expenses HFf|
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财务费用 Financial expenses UL{Xe&sT
投资收益 Investment income |g7E*1Ie
其他业务收入 Other operating income b|xz`wUH0$
营业外收入 Non-operating income on(W^ocnD
补贴收入 Subsidy income `HHbQXB
其他业务支出 Other operating expenses Xe%n.DW m
营业外支出 Non-operating expenses PS6G 7
所得税 Income tax zL>nDnL 4
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