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 。 ZdHfZ3)dB
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现金 Cash in hand ]]{$X_0n
银行存款 Cash in bank 8YC\Bw
其他货币资金-外埠存款Other monetary assets - cash in other cities <v;;:RB6
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其他货币资金-银行本票 Other monetary assets - cashier‘s check k"|4
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其他货币资金-银行汇票 Other monetary assets - bank draft 43pQFDWa
其他货币资金-信用卡 Other monetary assets - credit cards &P&LjHFK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `_sc_Y|C!
其他货币资金-存出投资款 Other monetary assets - cash for investment I%^Ks$<"
短期投资-股票投资 Investments - Short term - stocks W R@=[G#TJ
短期投资-债券投资 Investments - Short term - bonds LtKiJ.j?A
短期投资-基金投资 Investments - Short term - funds m"\jEfjO
短期投资-其他投资 Investments - Short term - others T9]|*~ ,T
短期投资跌价准备 Provision for short-term investment trmCIk&Fkj
长期股权投资-股票投资 Long term equity investment - stocks \o9-[V#Gm
长期股权投资-其他股权投资 Long term equity investment - others ]Mi
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长期债券投资-债券投资 Long term securities investemnt - bonds 6V\YYrUz
长期债券投资-其他债权投资 Long term securities investment - others naCP
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长期投资减值准备 Provision for long-term investment />;1 }
应收票据 Notes receivable U>6MT@\
应收股利 Dividends receivable Y3r m')c
应收利息 Interest receivable O{a<f7 W
应收帐款 Trade debtors uZ( I|N$
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?ix--?jl
预付帐款 Prepayment A_1cM#4
应收补贴款 Allowance receivable . $uvQpyh
其他应收款 Other debtors 6lO]V=+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors V0 x[sEW
其他流动资产 Other current assets +[*VU2f t
物资采购 Purchase %se4aeOrX
原材料 Raw materials <qN0Q7
包装物 Packing materials xaSvjc\
低值易耗品 Low value consumbles /%|JP{
材料成本差异 Material cost difference HXhz |s0
自制半成品 Self-manufactured goods | 2BIAm]
库存商品 Finished goods 0F-X.Dq
商品进销差价 Difference between purchase & sales of commodities w*<XPBi
委托加工物资 Consigned processiong material 9{|JmgO!
委托代销商品 Consignment-out ^]w!ow41
受托代销商品 Consignment-in IY6DZP
分期收款发出商品 Goods on instalment sales 5=tvB,Ux4
存货跌价准备 Provision for obsolete stocks `rsPIOu
待摊费用 Prepaid expenses ;LE4U OK
待处理流动资产损益 Unsettled G/L on current assets T:q_1W?h]
待处理固定资产损益 Unsettled G/L on fixed assets [2#5;')
委托贷款-本金 Consignment loan - principle Nq1la8oQ3
委托贷款-利息 Consignment loan - interest =LV7K8FSd
委托贷款-减值准备 Consignment loan - provision k\$))<3
固定资产-房屋建筑物 Fixed assets - Buildings Ig75bZz
固定资产-机器设备 Fixed assets - Plant and machinery u- PAi5&n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e5KsKzu a
固定资产-运输设备 Fixed assets - Automobiles t!RR5!
累计折旧 Accumulated depreciation `<!Nk^2ap
固定资产减值准备 Impairment of fixed assets r(xh5{^x
工程物资-专用材料 Project material - specific materials [G2@[CtY1
工程物资-专用设备 Project material - specific equipment nf&PDv1
工程物资-预付大型设备款 Project material - prepaid for equipment h\\fb[``
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production bh|M]*Pq
在建工程 Construction in progress c7Sa|9*dR
在建工程减值准备 Impairment of construction in progress ntbl0Sk
固定资产清理 Disposal of fixed assets A^:[+PJHN
无形资产-专利权 Intangible assets - patent AE`X4 q
无形资产-非专利技术 Intangible assets - industrial property and know-how 2^w3xL"
无形资产-商标权 Intangible assets - trademark rights .?R~!K{`
无形资产-土地使用权 Intangible assets - land use rights 2g~qVT,
无形资产-商誉 Intangible assets - goodwill e5G)83[=
无形资产减值准备 Impairment of intangible assets uKc
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长期待摊费用 Deferred assets <WFA3
未确认融资费用 Unrecognized finance fees P8!O
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其他长期资产 Other long term assets m3W:\LTTp
递延税款借项 Deferred assets debits koOkm:(,
应付票据 Notes payable MyB&mC7Es
应付帐款 Trade creditors ^Pl(V@
预收帐款 Adanvances from customers I^"ouM9}Q
代销商品款 Consignment-in payables ITJ{]7N
其他应交款 Other payable to government -F=?M+9[
其他应付款 Other creditors l?pF?(
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应付股利 Proposed dividends aX`"V/
待转资产价值 Donated assets i
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预计负债 Accrued liabilities m ;-FP 2~
应付短期债券 Short-term debentures payable Ie{98
其他流动负债 Other current liabilities abiZ"?(
预提费用 Accrued expenses +GCN63nX
应付工资 Payroll payable nZZNx
应付福利费 Welfare payable j6v|D>I
短期借款-抵押借款 Bank loans - Short term - pledged >qj.!npQD
短期借款-信用借款 Bank loans - Short term - credit HT&CbEa4'
短期借款-担保借款 Bank loans - Short term - guaranteed 0_'(w;!wq:
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year d 90
长期借款 Bank loans - Long term vD<6BQR
应付债券-债券面值 Bond payable - Par value ]<b$k
应付债券-债券溢价 Bond payable - Excess Xi$( U8J_
应付债券-债券折价 Bond payable - Discount Z9X<W`
应付债券-应计利息 Bond payable - Accrued interest k(LZ,WSR
长期应付款 Long term payable ?;84 M@
专项应付款 Specific payable <vMna< /d
其他长期负债 Other long term liabilities \kSoDY`l&
应交税金-所得税 Tax payable - income tax tLCu7%P>
应交税金-增值税 Tax payable - VAT o6`4y^Q{/
应交税金-营业税 Tax payable - business tax H$'|hUwds%
应交税金-消费税 Tax payable - consumable tax pde,@0(Fa
应交税金-其他 Tax payable - others HYVSi3[
递延税款贷项 Deferred taxation credit h
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股本 Share capital x/~qyX8vo
已归还投资 Investment returned ]xGo[:k|E
利润分配-其他转入 Profit appropriation - other transfer in j("$qpv
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PPoQNW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TdGda'C
利润分配-提取储备基金 Profit appropriation - reserve fund - 7MR2)U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1 &G0;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Tl
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利润分配-利润归还投资 Profit appropriation - return investment by profit m$N`Xj
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cr GFU?8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {g8uMt\4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xPBSJhla
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -s~6FrKy
期初未分配利润 Retained earnings, beginning of the year [zXKS|
资本公积-股本溢价 Capital surplus - share premium ]vj.s/F~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E/bIq}R6
资本公积-接受现金捐赠 Capital surplus - cash donation 6P,vGmR
资本公积-股权投资准备 Capital surplus - investment reserve 2P
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资本公积-拨款转入 Capital surplus - subsidiary Xae0xs
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [6 d~q]KH
资本公积-其他 Capital surplus - others D#%aow'(7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '?| (QU:)F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SZUhZI
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pypW
盈余公积-储备基金 Surplus reserve - reserve fund u&4CXv=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .II*wKk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eKRslMa
主营业务收入 Sales `
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主营业务成本 Cost of sales ~nit~;
主营业务税金及附加 Sales tax Yz<,`w5/6~
营业费用 Operating expenses ?yAp&Ad
管理费用 General and administrative expenses 'Cki"4%<
财务费用 Financial expenses s*'L^>iZ
投资收益 Investment income jbQ N<`!
其他业务收入 Other operating income #+VH]7]
营业外收入 Non-operating income )-qWcf?
补贴收入 Subsidy income P9d%80(b4
其他业务支出 Other operating expenses m(2(Caz{
营业外支出 Non-operating expenses !-G'8a|7
所得税 Income tax ZtzS
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