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 。 ,'-?:`hP'
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现金 Cash in hand g!`BXmW
银行存款 Cash in bank !'PlDGD
其他货币资金-外埠存款Other monetary assets - cash in other cities ~mcZUiP9
其他货币资金-银行本票 Other monetary assets - cashier‘s check Et0&E
其他货币资金-银行汇票 Other monetary assets - bank draft Z
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其他货币资金-信用卡 Other monetary assets - credit cards akrCs&Kka5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'X ~Ab
其他货币资金-存出投资款 Other monetary assets - cash for investment 3AP YO
短期投资-股票投资 Investments - Short term - stocks `g8tq
短期投资-债券投资 Investments - Short term - bonds cV(H<"I
短期投资-基金投资 Investments - Short term - funds 7n>|D^
短期投资-其他投资 Investments - Short term - others [5pn@o
短期投资跌价准备 Provision for short-term investment DD6 'M
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长期股权投资-股票投资 Long term equity investment - stocks 7?]!Ecr"
长期股权投资-其他股权投资 Long term equity investment - others ~6fRS2u
长期债券投资-债券投资 Long term securities investemnt - bonds /~"AG l.
长期债券投资-其他债权投资 Long term securities investment - others >!G5]?taa
长期投资减值准备 Provision for long-term investment 8"pA
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应收票据 Notes receivable ]Qy,#p'~&H
应收股利 Dividends receivable
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应收利息 Interest receivable 1Y2a*J
应收帐款 Trade debtors ^B6`e^<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .n=xbx:=
预付帐款 Prepayment a~F u
应收补贴款 Allowance receivable [sptU3,2U
其他应收款 Other debtors L]a|vp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Vg) ^|
其他流动资产 Other current assets X{|k<^:
物资采购 Purchase :!hk~#yvJ9
原材料 Raw materials '&{(:,!B
包装物 Packing materials b`?M9f5
低值易耗品 Low value consumbles )rS^F<C
材料成本差异 Material cost difference ^zkd{ov
自制半成品 Self-manufactured goods PKATw>zg<
库存商品 Finished goods 0YHYx
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商品进销差价 Difference between purchase & sales of commodities ~JT lPU'
委托加工物资 Consigned processiong material V?o&])?[
委托代销商品 Consignment-out Q)93
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受托代销商品 Consignment-in E'fX&[
分期收款发出商品 Goods on instalment sales ?~]>H A:
存货跌价准备 Provision for obsolete stocks <6gU2@1
待摊费用 Prepaid expenses ],!pp3U
待处理流动资产损益 Unsettled G/L on current assets mURX I'JkX
待处理固定资产损益 Unsettled G/L on fixed assets :nTkg[49pJ
委托贷款-本金 Consignment loan - principle 5@""_n&FV
委托贷款-利息 Consignment loan - interest t>=GVu^
委托贷款-减值准备 Consignment loan - provision jeyaT^F(
固定资产-房屋建筑物 Fixed assets - Buildings AZ}%MA;q
固定资产-机器设备 Fixed assets - Plant and machinery rjt O`Mt`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ta2z
固定资产-运输设备 Fixed assets - Automobiles 7?*~oVZW
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets '$lw[1
工程物资-专用材料 Project material - specific materials {=UKTk/t8
工程物资-专用设备 Project material - specific equipment s-y'<(ll
工程物资-预付大型设备款 Project material - prepaid for equipment v UJ
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )vxVg*.Ee
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress Ynv 9v\n|
固定资产清理 Disposal of fixed assets '[0
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无形资产-专利权 Intangible assets - patent Pau&4h0
无形资产-非专利技术 Intangible assets - industrial property and know-how T9,lblUQ
无形资产-商标权 Intangible assets - trademark rights ;o
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无形资产-土地使用权 Intangible assets - land use rights t^dakL
无形资产-商誉 Intangible assets - goodwill %pQdq[J={
无形资产减值准备 Impairment of intangible assets ^$3w&$K*
长期待摊费用 Deferred assets g=)U_DPRi
未确认融资费用 Unrecognized finance fees oo"JMD)
其他长期资产 Other long term assets z2$FYn Q
递延税款借项 Deferred assets debits "Vs
Nyy
应付票据 Notes payable !NQf< ch
应付帐款 Trade creditors Yf%[6Y{
预收帐款 Adanvances from customers >7eu'
代销商品款 Consignment-in payables w4>:uyE
其他应交款 Other payable to government t(Cq(.u`:
其他应付款 Other creditors ZzwZ,(
应付股利 Proposed dividends gqKC 4'G0
待转资产价值 Donated assets Z.Lx^h+U
预计负债 Accrued liabilities V1AEjh
应付短期债券 Short-term debentures payable xX[{E x
其他流动负债 Other current liabilities E9
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预提费用 Accrued expenses C: TuC5Sr
应付工资 Payroll payable ZnxOa
应付福利费 Welfare payable \Mh4X`<e
短期借款-抵押借款 Bank loans - Short term - pledged ,(5dQ` hA0
短期借款-信用借款 Bank loans - Short term - credit D
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短期借款-担保借款 Bank loans - Short term - guaranteed CgaB) `.
一年内到期长期借款 Long term loans due within one year k
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一年内到期长期应付款 Long term payable due within one year _r^G%Mvy|
长期借款 Bank loans - Long term u/K)y:ZZ
应付债券-债券面值 Bond payable - Par value AX^3uRQJ
应付债券-债券溢价 Bond payable - Excess X_EC:GU
应付债券-债券折价 Bond payable - Discount cftn`:(&8
应付债券-应计利息 Bond payable - Accrued interest ACMpm~C8Gu
长期应付款 Long term payable "Hsq<oV8
专项应付款 Specific payable fNmG`Ke
其他长期负债 Other long term liabilities fM
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应交税金-所得税 Tax payable - income tax zS>:7eG
应交税金-增值税 Tax payable - VAT 8M5!5Jzv
应交税金-营业税 Tax payable - business tax )yz9? ]a
应交税金-消费税 Tax payable - consumable tax B_6v'=7]
应交税金-其他 Tax payable - others jn#N7%{Mk
递延税款贷项 Deferred taxation credit p3'mJ3MA
股本 Share capital ,T1XX2?:
已归还投资 Investment returned N1B$ G
利润分配-其他转入 Profit appropriation - other transfer in )x5$io
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KX=:)%+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve cnjj)
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利润分配-提取储备基金 Profit appropriation - reserve fund {{#a%O
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9
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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 !ktA"Jx
利润分配-利润归还投资 Profit appropriation - return investment by profit %`<`z yf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E|6Z]6[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jwtXI\@MS
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^FyvaO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8u~\]1(
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium vVvt
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n?ZH2dI\0
资本公积-接受现金捐赠 Capital surplus - cash donation VNh,pQ(
资本公积-股权投资准备 Capital surplus - investment reserve >?uH#%C5
资本公积-拨款转入 Capital surplus - subsidiary >8{`q!=|~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8-l)TTP&.
资本公积-其他 Capital surplus - others yvH#1F`{q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c`N`xU+z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F.* snF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >t6'8g"T
盈余公积-储备基金 Surplus reserve - reserve fund MjF.>4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C">=2OO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I!
eSJTN
主营业务收入 Sales ]FnrbQ|
主营业务成本 Cost of sales a[{QlD^D
主营业务税金及附加 Sales tax |@n{tog+-
营业费用 Operating expenses ,Elg
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管理费用 General and administrative expenses H ]N/Y{
财务费用 Financial expenses 4)I/\
投资收益 Investment income 4Hd@U&E
其他业务收入 Other operating income U"R.!=v
营业外收入 Non-operating income Q`wA"mw6k
补贴收入 Subsidy income NB yN}e
其他业务支出 Other operating expenses %A[p!U
营业外支出 Non-operating expenses 0?*I_[Y
所得税 Income tax 2b&;Y /z
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