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 。 Tc:sldtCk
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现金 Cash in hand gk"mr_03
银行存款 Cash in bank (Ar?QwP9>
其他货币资金-外埠存款Other monetary assets - cash in other cities u-lrTa""z
其他货币资金-银行本票 Other monetary assets - cashier‘s check wjuGq.qIu
其他货币资金-银行汇票 Other monetary assets - bank draft jUYF.K&
其他货币资金-信用卡 Other monetary assets - credit cards gC0;2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit pw!@Q?R
其他货币资金-存出投资款 Other monetary assets - cash for investment 'w}p[(
短期投资-股票投资 Investments - Short term - stocks 3KtAK9PT
短期投资-债券投资 Investments - Short term - bonds 1x{XE*%;
短期投资-基金投资 Investments - Short term - funds %=BtOM_2
短期投资-其他投资 Investments - Short term - others Bk+{}
短期投资跌价准备 Provision for short-term investment }gCG&7C
长期股权投资-股票投资 Long term equity investment - stocks PDhWFF
长期股权投资-其他股权投资 Long term equity investment - others 658\#x8|
长期债券投资-债券投资 Long term securities investemnt - bonds )+?HI^-[S
长期债券投资-其他债权投资 Long term securities investment - others ~+<<bzY
长期投资减值准备 Provision for long-term investment kr#I{gF
应收票据 Notes receivable 5|CzX X#U
应收股利 Dividends receivable R^w}o,/
应收利息 Interest receivable .U<F6I:<md
应收帐款 Trade debtors D{>\-]\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $iwIF7,\P
预付帐款 Prepayment O"
qR }W
应收补贴款 Allowance receivable )R~a;?T_c0
其他应收款 Other debtors am2a#4`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _y>}#6B
其他流动资产 Other current assets ~,T+JX
物资采购 Purchase 4X*Q6rW
原材料 Raw materials ^L ]B5,}-
包装物 Packing materials
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低值易耗品 Low value consumbles mzu<C)9d,
材料成本差异 Material cost difference w3d34*0$
自制半成品 Self-manufactured goods x =h0Fq,T
库存商品 Finished goods s
*f1x N<
商品进销差价 Difference between purchase & sales of commodities # J]~
委托加工物资 Consigned processiong material GJvp{U}y9I
委托代销商品 Consignment-out r4EoJyt
受托代销商品 Consignment-in _@~PL>g"p
分期收款发出商品 Goods on instalment sales rfX=*mjt
存货跌价准备 Provision for obsolete stocks Y3<b~!f
待摊费用 Prepaid expenses B_cgWJ*4
待处理流动资产损益 Unsettled G/L on current assets h<)yJh
待处理固定资产损益 Unsettled G/L on fixed assets 5E`JD
委托贷款-本金 Consignment loan - principle w?_`/oqd|
委托贷款-利息 Consignment loan - interest
Uh}+"h5
委托贷款-减值准备 Consignment loan - provision v[VC2D
固定资产-房屋建筑物 Fixed assets - Buildings @*SA$9/l
固定资产-机器设备 Fixed assets - Plant and machinery e9lOk)`t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures L$SMfx
固定资产-运输设备 Fixed assets - Automobiles '^DUq?E4
累计折旧 Accumulated depreciation *.o"ZVl
固定资产减值准备 Impairment of fixed assets pD[pTMG@$
工程物资-专用材料 Project material - specific materials dkpQZXi9%
工程物资-专用设备 Project material - specific equipment PGkCOmq
工程物资-预付大型设备款 Project material - prepaid for equipment aV#h5s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |WBZN1W)
在建工程 Construction in progress u(AA`S"
在建工程减值准备 Impairment of construction in progress xdqK.Z%
固定资产清理 Disposal of fixed assets gX_SKy
无形资产-专利权 Intangible assets - patent :kt/$S^-
无形资产-非专利技术 Intangible assets - industrial property and know-how bf(+ldq
无形资产-商标权 Intangible assets - trademark rights **n y!
无形资产-土地使用权 Intangible assets - land use rights ncj!KyU
无形资产-商誉 Intangible assets - goodwill >C*4_J7
无形资产减值准备 Impairment of intangible assets q=+wI"[
长期待摊费用 Deferred assets 0X#+#[W
未确认融资费用 Unrecognized finance fees AJdp6@O+
其他长期资产 Other long term assets m2Q$+p@
递延税款借项 Deferred assets debits WU7cF81$
应付票据 Notes payable Bh,Q8%\6
应付帐款 Trade creditors NZP7r;u
预收帐款 Adanvances from customers @+E7w6>%
代销商品款 Consignment-in payables
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其他应交款 Other payable to government {pC\\}
其他应付款 Other creditors 50*@.!^*
应付股利 Proposed dividends UhdqY]
待转资产价值 Donated assets x%pRDytA
预计负债 Accrued liabilities v1h.pbz`w
应付短期债券 Short-term debentures payable 8+ hhdy*b
其他流动负债 Other current liabilities - zQ<ZE
预提费用 Accrued expenses x)$2nonM
应付工资 Payroll payable 5e8xKL
应付福利费 Welfare payable 5aG5BA[N
短期借款-抵押借款 Bank loans - Short term - pledged op.d;lO@
短期借款-信用借款 Bank loans - Short term - credit H#`8Ey
短期借款-担保借款 Bank loans - Short term - guaranteed J
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一年内到期长期借款 Long term loans due within one year M9DgO4xl
一年内到期长期应付款 Long term payable due within one year hX3@f;[B2
长期借款 Bank loans - Long term W"t"X ~T3
应付债券-债券面值 Bond payable - Par value )(]Envb?A0
应付债券-债券溢价 Bond payable - Excess [4: Yi{>
应付债券-债券折价 Bond payable - Discount X|' 2R^V.
应付债券-应计利息 Bond payable - Accrued interest ,_bp)-O G
长期应付款 Long term payable jqtVpNwM
专项应付款 Specific payable }jiK3?e
其他长期负债 Other long term liabilities \OY}GRKt
应交税金-所得税 Tax payable - income tax kT2Wm/L
应交税金-增值税 Tax payable - VAT X.eB ;w/}
应交税金-营业税 Tax payable - business tax }/
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应交税金-消费税 Tax payable - consumable tax 7D9]R#-K
应交税金-其他 Tax payable - others gH'3 dS!{
递延税款贷项 Deferred taxation credit -K^41W71
股本 Share capital #Wk5E2t
已归还投资 Investment returned "&<~UiI
利润分配-其他转入 Profit appropriation - other transfer in h1-Gp3#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Why"G1`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D J_DonO]
利润分配-提取储备基金 Profit appropriation - reserve fund Yt*vqm[WV
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (l_:XG)7~b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8i[LR#D)
利润分配-利润归还投资 Profit appropriation - return investment by profit yV2e5/
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends $
9 =8@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $+jy/:]D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GXYj+ qJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aj
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期初未分配利润 Retained earnings, beginning of the year Wn~ZA#
资本公积-股本溢价 Capital surplus - share premium p6Gcts?,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %6HX*_Mr&
资本公积-接受现金捐赠 Capital surplus - cash donation 2vvh|?M
资本公积-股权投资准备 Capital surplus - investment reserve EBwK 7c
资本公积-拨款转入 Capital surplus - subsidiary N iISJWk6'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $Elkhe]O %
资本公积-其他 Capital surplus - others O5OXw]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NWaO_sm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *(Ro;?O,pi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WGMb8 /{$P
盈余公积-储备基金 Surplus reserve - reserve fund Fv@
tD4I>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 73)Ll"(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9rS,?
主营业务收入 Sales
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主营业务成本 Cost of sales snq;:n!
主营业务税金及附加 Sales tax -=sf}4A
营业费用 Operating expenses UFf,+4q
管理费用 General and administrative expenses Y;g% e3nu
财务费用 Financial expenses \HD-vINV;
投资收益 Investment income ])UwC-l
其他业务收入 Other operating income Man^<T%F
营业外收入 Non-operating income Khap9a_q-
补贴收入 Subsidy income ;j!UY.i
其他业务支出 Other operating expenses &~ y{'zoL
营业外支出 Non-operating expenses hLo>R'@uN
所得税 Income tax ?S9Nm~vlt
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