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 。 akaQ6DIdG
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现金 Cash in hand 9D&ocV3QV
银行存款 Cash in bank |`,%%p|T%
其他货币资金-外埠存款Other monetary assets - cash in other cities P,,@&*
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其他货币资金-银行本票 Other monetary assets - cashier‘s check c: _l+CgeH
其他货币资金-银行汇票 Other monetary assets - bank draft [~$9n_O94
其他货币资金-信用卡 Other monetary assets - credit cards 'GAjx{gM
其他货币资金-信用证保证金 Other monetary assets - L/C deposit N8:vn0ww
其他货币资金-存出投资款 Other monetary assets - cash for investment 1,Y-_e)
短期投资-股票投资 Investments - Short term - stocks kGCd!$fsk
短期投资-债券投资 Investments - Short term - bonds ZU/6#pb
短期投资-基金投资 Investments - Short term - funds ,*Sj7qb#
短期投资-其他投资 Investments - Short term - others ,b2Cl[
短期投资跌价准备 Provision for short-term investment =EFF2M
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长期股权投资-股票投资 Long term equity investment - stocks e;,D!
长期股权投资-其他股权投资 Long term equity investment - others `NrxoU=
长期债券投资-债券投资 Long term securities investemnt - bonds o ;.j_
长期债券投资-其他债权投资 Long term securities investment - others CmM K\R.
长期投资减值准备 Provision for long-term investment )~rN{W<s`H
应收票据 Notes receivable k|1/gd5
应收股利 Dividends receivable ![ Fb~Egc
应收利息 Interest receivable Ow<=K:^
应收帐款 Trade debtors W,}C*8{+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors EZao\,t
预付帐款 Prepayment jeC3}BL}
应收补贴款 Allowance receivable Hcuvu[)T"
其他应收款 Other debtors @MTm8E6au
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #\Lt
0
其他流动资产 Other current assets gTm[ <Y
物资采购 Purchase M~=9ym
原材料 Raw materials NEJxd%-
包装物 Packing materials .XTBy/(0
低值易耗品 Low value consumbles ,SH))%Cyt
材料成本差异 Material cost difference "\Z.YZUa\
自制半成品 Self-manufactured goods e%SQ~n=H 9
库存商品 Finished goods zJOL\J'
商品进销差价 Difference between purchase & sales of commodities Y0
Ta&TYZ0
委托加工物资 Consigned processiong material ?(4=:o
委托代销商品 Consignment-out #D&eov?
受托代销商品 Consignment-in pvD\E
分期收款发出商品 Goods on instalment sales d A[I
存货跌价准备 Provision for obsolete stocks c&J,O1){\
待摊费用 Prepaid expenses N
vQN
待处理流动资产损益 Unsettled G/L on current assets Ak^g#^c*
待处理固定资产损益 Unsettled G/L on fixed assets H9F\<5n]-l
委托贷款-本金 Consignment loan - principle 5_9mA4gs@
委托贷款-利息 Consignment loan - interest *6?h,Dt L
委托贷款-减值准备 Consignment loan - provision :[?hU}9
固定资产-房屋建筑物 Fixed assets - Buildings cE$7CSR
固定资产-机器设备 Fixed assets - Plant and machinery 9])dLL0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures jIaAx_
固定资产-运输设备 Fixed assets - Automobiles l`4hWs\I
累计折旧 Accumulated depreciation _f8Wa u# "
固定资产减值准备 Impairment of fixed assets V*"-@
工程物资-专用材料 Project material - specific materials s sUWr=mD
工程物资-专用设备 Project material - specific equipment U@Y0 z.Y
工程物资-预付大型设备款 Project material - prepaid for equipment {}y"JbXMj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4f:B 2x{
在建工程 Construction in progress !8(:
G6Ne
在建工程减值准备 Impairment of construction in progress Z.ky=vCt
固定资产清理 Disposal of fixed assets }w}2
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无形资产-专利权 Intangible assets - patent 3dTz$s/[
无形资产-非专利技术 Intangible assets - industrial property and know-how :q/%uca9
无形资产-商标权 Intangible assets - trademark rights Y92wL}
无形资产-土地使用权 Intangible assets - land use rights Mj|\LF +
无形资产-商誉 Intangible assets - goodwill 5ro^<P0f**
无形资产减值准备 Impairment of intangible assets W_8N?coM
长期待摊费用 Deferred assets _8P0iC8Zg#
未确认融资费用 Unrecognized finance fees %\IB_M
其他长期资产 Other long term assets Qyx%:PE
递延税款借项 Deferred assets debits <F{EZ Ii
应付票据 Notes payable c@>Tzk%?"
应付帐款 Trade creditors m-Z<zEQ
预收帐款 Adanvances from customers jgNdcP
代销商品款 Consignment-in payables Cdg/wRje
其他应交款 Other payable to government 7u73v+9qn:
其他应付款 Other creditors P|%uB'|H
应付股利 Proposed dividends ^YiGvZJ
待转资产价值 Donated assets \"Jgs.
预计负债 Accrued liabilities C@1B?OfJ
应付短期债券 Short-term debentures payable wrI66R}@
其他流动负债 Other current liabilities BJC$KmGk
预提费用 Accrued expenses yq]= +X>(
应付工资 Payroll payable jMr [UZ
应付福利费 Welfare payable 1k"<
T7K
短期借款-抵押借款 Bank loans - Short term - pledged ^,O%E;g^#
短期借款-信用借款 Bank loans - Short term - credit m[n=t5~
短期借款-担保借款 Bank loans - Short term - guaranteed "sh*,K5x|
一年内到期长期借款 Long term loans due within one year `Y]t*`
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一年内到期长期应付款 Long term payable due within one year i;B &~
长期借款 Bank loans - Long term ynY
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应付债券-债券面值 Bond payable - Par value n .is+2t
应付债券-债券溢价 Bond payable - Excess Z$jqB~=^e
应付债券-债券折价 Bond payable - Discount j.or:nF
应付债券-应计利息 Bond payable - Accrued interest 2[}
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长期应付款 Long term payable _[F (8Qx"
专项应付款 Specific payable t@r>GHO
其他长期负债 Other long term liabilities F/
p/&9
应交税金-所得税 Tax payable - income tax @%iZT4`Ejf
应交税金-增值税 Tax payable - VAT &`x
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应交税金-营业税 Tax payable - business tax r)<c
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应交税金-消费税 Tax payable - consumable tax hNU$a?eVpR
应交税金-其他 Tax payable - others x
Zp`
递延税款贷项 Deferred taxation credit pNUe|b+P
股本 Share capital YF8;s4
已归还投资 Investment returned *{y({J
利润分配-其他转入 Profit appropriation - other transfer in '_ZiZ4O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {:;6 *W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -A]-o
利润分配-提取储备基金 Profit appropriation - reserve fund POXd ,ON9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pTeN[Yu?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6&* z
利润分配-利润归还投资 Profit appropriation - return investment by profit >G9YYt~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &ci;0P#Q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kF]sy8u]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f?JP=j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S$N!Dj@e;
期初未分配利润 Retained earnings, beginning of the year ^iA_<@[`X[
资本公积-股本溢价 Capital surplus - share premium x3AAn,m8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f/PqkHF
资本公积-接受现金捐赠 Capital surplus - cash donation 7m$EZTw?
资本公积-股权投资准备 Capital surplus - investment reserve Uc%kyTBm1
资本公积-拨款转入 Capital surplus - subsidiary s,CN<`/>x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "%(SLQOyy
资本公积-其他 Capital surplus - others "f~
*4g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;SgPF:T>Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i2P:I A|@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u_HCXpP!Q
盈余公积-储备基金 Surplus reserve - reserve fund @ /.w%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \X2r?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I|x?
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主营业务收入 Sales mV'-1
主营业务成本 Cost of sales rSa=NpFxLu
主营业务税金及附加 Sales tax K>2M*bGcp
营业费用 Operating expenses gp+aUK~o
管理费用 General and administrative expenses fK|P144
财务费用 Financial expenses N&yr?b'!-*
投资收益 Investment income C;3
其他业务收入 Other operating income A('o&H
营业外收入 Non-operating income ;RK;kdZ
补贴收入 Subsidy income i&
TWIl8
其他业务支出 Other operating expenses [a_'pAH
营业外支出 Non-operating expenses ?zuKVi?I
所得税 Income tax K+\2cf?bU
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