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 。 e)i-$0L"
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现金 Cash in hand 7K!n'dAi6
银行存款 Cash in bank /#}%c'
其他货币资金-外埠存款Other monetary assets - cash in other cities C%P.
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其他货币资金-银行本票 Other monetary assets - cashier‘s check :k~ p=ko
其他货币资金-银行汇票 Other monetary assets - bank draft /|<0,oz oJ
其他货币资金-信用卡 Other monetary assets - credit cards !V/p.O
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *C> N
其他货币资金-存出投资款 Other monetary assets - cash for investment H$&P=\8n
短期投资-股票投资 Investments - Short term - stocks zf^@f%R
短期投资-债券投资 Investments - Short term - bonds n>%TIoY
短期投资-基金投资 Investments - Short term - funds i^/H>E%u
短期投资-其他投资 Investments - Short term - others X<H+Z2d
短期投资跌价准备 Provision for short-term investment fJY
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长期股权投资-股票投资 Long term equity investment - stocks ~s[Yu!(
长期股权投资-其他股权投资 Long term equity investment - others HGW;] 8xl
长期债券投资-债券投资 Long term securities investemnt - bonds <%oT}K\;
长期债券投资-其他债权投资 Long term securities investment - others @2 SL$0!QA
长期投资减值准备 Provision for long-term investment 1:"ZS ]i
应收票据 Notes receivable =}W)%Hldr.
应收股利 Dividends receivable K]i2$M
应收利息 Interest receivable o4,m+:
应收帐款 Trade debtors bvo
}b-]E
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors l`{JxVg
预付帐款 Prepayment iHyA;'!Os
应收补贴款 Allowance receivable Y FW0
其他应收款 Other debtors 6EG`0h6
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors H, O_l%
其他流动资产 Other current assets }@g#S@o
物资采购 Purchase jt",\%j
原材料 Raw materials \Eyy^pb
包装物 Packing materials w
W^3/
低值易耗品 Low value consumbles B
4 # gT
材料成本差异 Material cost difference |7G=f9V
自制半成品 Self-manufactured goods =7U8`]WA
库存商品 Finished goods rW9ULS2d
商品进销差价 Difference between purchase & sales of commodities %C*h/AW)'
委托加工物资 Consigned processiong material Ea3 4x
委托代销商品 Consignment-out %5?
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受托代销商品 Consignment-in j'FBt8P'
分期收款发出商品 Goods on instalment sales 26c1Yl,DMn
存货跌价准备 Provision for obsolete stocks +JL"Z4b@R}
待摊费用 Prepaid expenses D,'@b+B[
待处理流动资产损益 Unsettled G/L on current assets <}Rr C#uiA
待处理固定资产损益 Unsettled G/L on fixed assets 1He'\/#
委托贷款-本金 Consignment loan - principle "8`f x
委托贷款-利息 Consignment loan - interest XZ&q5]PJI
委托贷款-减值准备 Consignment loan - provision ,0[h`FN
固定资产-房屋建筑物 Fixed assets - Buildings 3`m
n#RM
固定资产-机器设备 Fixed assets - Plant and machinery \o,`@2H+'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures M7n|Z{?(
固定资产-运输设备 Fixed assets - Automobiles dg42K`E
累计折旧 Accumulated depreciation :u
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固定资产减值准备 Impairment of fixed assets s&zg!~@5b
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment F>A&L8
工程物资-预付大型设备款 Project material - prepaid for equipment Ot_xeg;7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production fmj-&6
在建工程 Construction in progress ~4+=
C\r
在建工程减值准备 Impairment of construction in progress W%RjjLJ@
固定资产清理 Disposal of fixed assets ~*h` ?A0
无形资产-专利权 Intangible assets - patent %8yX6`lH
无形资产-非专利技术 Intangible assets - industrial property and know-how Y:XxTa*
无形资产-商标权 Intangible assets - trademark rights Q
A&BNG
无形资产-土地使用权 Intangible assets - land use rights Y r^C+Oyg
无形资产-商誉 Intangible assets - goodwill 3?GEXO&,E
无形资产减值准备 Impairment of intangible assets 3EKqXXzOB
长期待摊费用 Deferred assets X6]eQ PN2
未确认融资费用 Unrecognized finance fees :K_JY
其他长期资产 Other long term assets O)!MWmr
递延税款借项 Deferred assets debits y2eeE CS]
应付票据 Notes payable - ?W hJ.U
应付帐款 Trade creditors Q2[D|{Z
预收帐款 Adanvances from customers P:yMj&)
代销商品款 Consignment-in payables <w d+cPZQr
其他应交款 Other payable to government Pz1[ b$%
其他应付款 Other creditors YQ}bG{ V
应付股利 Proposed dividends 64OgE!
待转资产价值 Donated assets ?5!>k^q
预计负债 Accrued liabilities !fcr3x|Y~M
应付短期债券 Short-term debentures payable @OlV6M;qJ
其他流动负债 Other current liabilities -\!"Kz/
预提费用 Accrued expenses V{[vIt*
应付工资 Payroll payable lT3, G#(
应付福利费 Welfare payable 0g@
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短期借款-抵押借款 Bank loans - Short term - pledged jnuovM!x~
短期借款-信用借款 Bank loans - Short term - credit cz
f|c
短期借款-担保借款 Bank loans - Short term - guaranteed T)ra>r<#
一年内到期长期借款 Long term loans due within one year ^ cn)eA
一年内到期长期应付款 Long term payable due within one year ^L(}c O
长期借款 Bank loans - Long term J!o[/`4ib
应付债券-债券面值 Bond payable - Par value |8b*BnS
应付债券-债券溢价 Bond payable - Excess D@(Y.&_
应付债券-债券折价 Bond payable - Discount K
N;b+`x;M
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable F$FCfP7
专项应付款 Specific payable Z`5v6"Na
其他长期负债 Other long term liabilities iQ9jt
应交税金-所得税 Tax payable - income tax b"y][5VE
应交税金-增值税 Tax payable - VAT 7)NQK9~
应交税金-营业税 Tax payable - business tax L
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应交税金-消费税 Tax payable - consumable tax <=*xwI&q
应交税金-其他 Tax payable - others }F1|&
A
递延税款贷项 Deferred taxation credit UNJ]$x0
股本 Share capital ui,#AZQ#{4
已归还投资 Investment returned Z4/rqU
利润分配-其他转入 Profit appropriation - other transfer in >*v^E9Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zR_#c3o
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &LO<!WKQ
利润分配-提取储备基金 Profit appropriation - reserve fund HPGi5rU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n;0bVVMV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RbJ,J)C>
利润分配-利润归还投资 Profit appropriation - return investment by profit 0.-2FHc9L
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D84`#Xbi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P"%i 4-S
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $Blo`'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #k1%}k=
期初未分配利润 Retained earnings, beginning of the year qHfs*MBJ%
资本公积-股本溢价 Capital surplus - share premium /s>ZT8vaAs
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *K6 V$_{S
资本公积-接受现金捐赠 Capital surplus - cash donation zlmb_akJ
资本公积-股权投资准备 Capital surplus - investment reserve >WMH.5p
资本公积-拨款转入 Capital surplus - subsidiary jZcjiOX
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `Njv#K} U
资本公积-其他 Capital surplus - others sT9P
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AAkdwo
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SnRTC<DDh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q79)nhC F
盈余公积-储备基金 Surplus reserve - reserve fund C26PQGo#$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \eE0Rnaf-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment twqjaFA>
主营业务收入 Sales ti)foam
主营业务成本 Cost of sales AG2iLictv
主营业务税金及附加 Sales tax Ud0%O
营业费用 Operating expenses 9)Y]05us
管理费用 General and administrative expenses pO$`(+q[
财务费用 Financial expenses P$Y<
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投资收益 Investment income lcij}-z:%e
其他业务收入 Other operating income 6I(y
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营业外收入 Non-operating income pJx88LfR
补贴收入 Subsidy income W|3XD-v@
其他业务支出 Other operating expenses *TA${$K
营业外支出 Non-operating expenses n*%<!\gJ
所得税 Income tax ^:K"Tv.=
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