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 。 40<mrVl
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现金 Cash in hand 7\q~%lDE
银行存款 Cash in bank ;w[0t}dPl
其他货币资金-外埠存款Other monetary assets - cash in other cities vZoaT|3
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其他货币资金-银行本票 Other monetary assets - cashier‘s check !0cD$^7
其他货币资金-银行汇票 Other monetary assets - bank draft O8.5}>gDn.
其他货币资金-信用卡 Other monetary assets - credit cards #1G:lhkC
其他货币资金-信用证保证金 Other monetary assets - L/C deposit xZv#Es%#
其他货币资金-存出投资款 Other monetary assets - cash for investment RdML3E
短期投资-股票投资 Investments - Short term - stocks }Z,x~G
短期投资-债券投资 Investments - Short term - bonds xF44M]i
短期投资-基金投资 Investments - Short term - funds &JI8]JmU)
短期投资-其他投资 Investments - Short term - others W{gb:^;zb
短期投资跌价准备 Provision for short-term investment uRr o?m<
长期股权投资-股票投资 Long term equity investment - stocks fwf$Co+R:*
长期股权投资-其他股权投资 Long term equity investment - others #
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长期债券投资-债券投资 Long term securities investemnt - bonds 9*?oYm;dX
长期债券投资-其他债权投资 Long term securities investment - others :Zz
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长期投资减值准备 Provision for long-term investment h2""9aP!
应收票据 Notes receivable 8pgEix/M5o
应收股利 Dividends receivable Nu7
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应收利息 Interest receivable \} :PLCKT
应收帐款 Trade debtors (=@h23
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {jX2}
预付帐款 Prepayment /gkX38
应收补贴款 Allowance receivable 3kMf!VL
其他应收款 Other debtors /Mu@,)''
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors A$:U'ZG_
其他流动资产 Other current assets w:Kl6"c
物资采购 Purchase 46&/geh
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原材料 Raw materials 0s2v'A[\
包装物 Packing materials \)?HJ
低值易耗品 Low value consumbles l2P=R)@{
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods v-_e)m^
库存商品 Finished goods ~O&:C{9=
商品进销差价 Difference between purchase & sales of commodities =rCIumqD-}
委托加工物资 Consigned processiong material e;}7G
委托代销商品 Consignment-out DZPPJ2 }
受托代销商品 Consignment-in ;x@~A^<el
分期收款发出商品 Goods on instalment sales s6^ >F/x
存货跌价准备 Provision for obsolete stocks ah+iZ}E%
待摊费用 Prepaid expenses [^98fAlz6
待处理流动资产损益 Unsettled G/L on current assets ?oHpFlj
待处理固定资产损益 Unsettled G/L on fixed assets b?QoS|<e?
委托贷款-本金 Consignment loan - principle _8_R 1s
委托贷款-利息 Consignment loan - interest b7?h
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委托贷款-减值准备 Consignment loan - provision Y\?"WGL)p
固定资产-房屋建筑物 Fixed assets - Buildings tHwMX1 IG
固定资产-机器设备 Fixed assets - Plant and machinery VZmLS 4E
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +s DV~\Vu
固定资产-运输设备 Fixed assets - Automobiles I75DUJqy]
累计折旧 Accumulated depreciation Hn+~5@.
固定资产减值准备 Impairment of fixed assets W+ko q*P
工程物资-专用材料 Project material - specific materials oEKvl3Hz_
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment }oGA-Qc}B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2)HuZda
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress <+vw@M
固定资产清理 Disposal of fixed assets 8i#2d1O
无形资产-专利权 Intangible assets - patent )"aV* "
无形资产-非专利技术 Intangible assets - industrial property and know-how .MoU1n{Yc
无形资产-商标权 Intangible assets - trademark rights sZ/v^xk
无形资产-土地使用权 Intangible assets - land use rights &H/'rd0M
无形资产-商誉 Intangible assets - goodwill CD( :jM?
无形资产减值准备 Impairment of intangible assets 65$+{
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长期待摊费用 Deferred assets C
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未确认融资费用 Unrecognized finance fees qm8B8&-
其他长期资产 Other long term assets IE/^\ M
递延税款借项 Deferred assets debits A1>OY^p3%
应付票据 Notes payable %%gc2s
应付帐款 Trade creditors
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预收帐款 Adanvances from customers ]tRu2Ygf
代销商品款 Consignment-in payables
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其他应交款 Other payable to government :hk5 .[
其他应付款 Other creditors
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应付股利 Proposed dividends T{ XS")Vw
待转资产价值 Donated assets k],Q9
预计负债 Accrued liabilities X296tA>C`
应付短期债券 Short-term debentures payable hxd`OG<gF
其他流动负债 Other current liabilities 'Nnz k
预提费用 Accrued expenses peuZ&yK+"
应付工资 Payroll payable r8rgY42
应付福利费 Welfare payable Y}|X|!0x
短期借款-抵押借款 Bank loans - Short term - pledged iYm-tsER;
短期借款-信用借款 Bank loans - Short term - credit PB`Y
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短期借款-担保借款 Bank loans - Short term - guaranteed :L@?2),
一年内到期长期借款 Long term loans due within one year q" sed]
一年内到期长期应付款 Long term payable due within one year =O_4|7Zl
长期借款 Bank loans - Long term D_^
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应付债券-债券面值 Bond payable - Par value gANuBWh8T
应付债券-债券溢价 Bond payable - Excess Z|j>gq
应付债券-债券折价 Bond payable - Discount *>'
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应付债券-应计利息 Bond payable - Accrued interest ipgC RHE
长期应付款 Long term payable {xB!EQ"
专项应付款 Specific payable ?5|>@>
其他长期负债 Other long term liabilities dx{bB%?Y\=
应交税金-所得税 Tax payable - income tax GmEJhr.3`=
应交税金-增值税 Tax payable - VAT QIvVcfM^
应交税金-营业税 Tax payable - business tax O{G?;H$
应交税金-消费税 Tax payable - consumable tax 1&evG-#<:
应交税金-其他 Tax payable - others @oY~..d`
递延税款贷项 Deferred taxation credit A _
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股本 Share capital BBRR)
已归还投资 Investment returned ]kRfB:4ED
利润分配-其他转入 Profit appropriation - other transfer in JNYFD8J~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >j(_[z|v3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e~[/i\
利润分配-提取储备基金 Profit appropriation - reserve fund OXSmt
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #crQ1p) \
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ou!2[oe@M
利润分配-利润归还投资 Profit appropriation - return investment by profit |w1Bq
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2%@4]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?2;&O`x*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #Z`q+@@]A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8 \ +T8(m
期初未分配利润 Retained earnings, beginning of the year R_ ,U Mt
资本公积-股本溢价 Capital surplus - share premium >G*eNn
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A8fOQ
资本公积-接受现金捐赠 Capital surplus - cash donation so)[59M7
资本公积-股权投资准备 Capital surplus - investment reserve >WQMqQ^t@
资本公积-拨款转入 Capital surplus - subsidiary )3Iz (Ql
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [.'|_l
资本公积-其他 Capital surplus - others 5k3 b3&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YY((V@|
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?{|q5n
盈余公积-储备基金 Surplus reserve - reserve fund UkT=W!cq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C] eSizS.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :W:K:lk
主营业务收入 Sales '()xHEGl3
主营业务成本 Cost of sales J^nBdofP
主营业务税金及附加 Sales tax fk[-mZ
营业费用 Operating expenses t?ZI".>
管理费用 General and administrative expenses O=&0 H|B
财务费用 Financial expenses U;V7 u/{
投资收益 Investment income djQH1^(IU
其他业务收入 Other operating income *:YiimOY"
营业外收入 Non-operating income *1
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补贴收入 Subsidy income gsvuE
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses nntuLuW
所得税 Income tax 2LL'J7
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