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 。 02;'"EmP$
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现金 Cash in hand c!6v-2ykv
银行存款 Cash in bank oQ]FyV
其他货币资金-外埠存款Other monetary assets - cash in other cities ,0h{RZKw
其他货币资金-银行本票 Other monetary assets - cashier‘s check liPrxuP`
其他货币资金-银行汇票 Other monetary assets - bank draft A]0R?N9wb_
其他货币资金-信用卡 Other monetary assets - credit cards N7"cMAs\G
其他货币资金-信用证保证金 Other monetary assets - L/C deposit B">Ko3
其他货币资金-存出投资款 Other monetary assets - cash for investment }GURq#
短期投资-股票投资 Investments - Short term - stocks nw/g[/<;
短期投资-债券投资 Investments - Short term - bonds lH_pG ~
短期投资-基金投资 Investments - Short term - funds <`SA>P
短期投资-其他投资 Investments - Short term - others 1VFCK&
短期投资跌价准备 Provision for short-term investment +sn0bi/rG
长期股权投资-股票投资 Long term equity investment - stocks 9'H:pb2
长期股权投资-其他股权投资 Long term equity investment - others <(Ar[Rp
长期债券投资-债券投资 Long term securities investemnt - bonds { /!ryOA65
长期债券投资-其他债权投资 Long term securities investment - others "B__a(
长期投资减值准备 Provision for long-term investment U`~L}w"
应收票据 Notes receivable ZKt{3P
应收股利 Dividends receivable <ndY6n3
应收利息 Interest receivable \kyoA
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应收帐款 Trade debtors bz nMD
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D]iyr>V6'
预付帐款 Prepayment WNjG/U
应收补贴款 Allowance receivable J3aom,$o
其他应收款 Other debtors <Ffru?o4j
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >?JUGXAi'{
其他流动资产 Other current assets '@KH@~OzRS
物资采购 Purchase \bF<f02P
原材料 Raw materials "kcix!}&
包装物 Packing materials ~P}ng{x4z
低值易耗品 Low value consumbles zp9l u B
材料成本差异 Material cost difference !sI^Lh,Y
自制半成品 Self-manufactured goods /<T{g0s
库存商品 Finished goods 3%9XJ]Qao
商品进销差价 Difference between purchase & sales of commodities u{uqK7]+
委托加工物资 Consigned processiong material )g8Kicox5
委托代销商品 Consignment-out H'$H@Kn]-
受托代销商品 Consignment-in DS4y@,/)'
分期收款发出商品 Goods on instalment sales Q1kM 4Up
存货跌价准备 Provision for obsolete stocks 5.\|*+E~
待摊费用 Prepaid expenses `j'1V1
待处理流动资产损益 Unsettled G/L on current assets a|y'-r90
待处理固定资产损益 Unsettled G/L on fixed assets tIV9Y=ckr0
委托贷款-本金 Consignment loan - principle %=K [C
委托贷款-利息 Consignment loan - interest 0[YksNNl1
委托贷款-减值准备 Consignment loan - provision 'e<8j
固定资产-房屋建筑物 Fixed assets - Buildings mDA+
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固定资产-机器设备 Fixed assets - Plant and machinery -8"K|ev
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \kI{#
固定资产-运输设备 Fixed assets - Automobiles @`B_Q v@
累计折旧 Accumulated depreciation G
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固定资产减值准备 Impairment of fixed assets } @3q;u )
工程物资-专用材料 Project material - specific materials 9k9}57m.i
工程物资-专用设备 Project material - specific equipment '?I3&lYz{
工程物资-预付大型设备款 Project material - prepaid for equipment 4!ZT_q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production QaE!?R
在建工程 Construction in progress '"Uh
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在建工程减值准备 Impairment of construction in progress ^pY8'LF6
固定资产清理 Disposal of fixed assets 0RSzDgX
无形资产-专利权 Intangible assets - patent 1\lZ&KX$i
无形资产-非专利技术 Intangible assets - industrial property and know-how iSOy
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无形资产-商标权 Intangible assets - trademark rights op-\|<i
无形资产-土地使用权 Intangible assets - land use rights ql5&&e=-
无形资产-商誉 Intangible assets - goodwill 7nxH>.,Q>
无形资产减值准备 Impairment of intangible assets k]-Q3V
长期待摊费用 Deferred assets Fku<|1}&y
未确认融资费用 Unrecognized finance fees k`' *niz
其他长期资产 Other long term assets o+k*ia~Fa
递延税款借项 Deferred assets debits M;AvOk|&
应付票据 Notes payable keQRS+9
应付帐款 Trade creditors ?%ltoezf
预收帐款 Adanvances from customers `l70i2xcj
代销商品款 Consignment-in payables Z"Q9^;0%
其他应交款 Other payable to government #_3ZF"[zq
其他应付款 Other creditors gE*7[*2?t
应付股利 Proposed dividends vqoK9
待转资产价值 Donated assets H;AMRL o4z
预计负债 Accrued liabilities hfc~HKLC
应付短期债券 Short-term debentures payable }[c.OJ:
其他流动负债 Other current liabilities 3,hu3"@k
预提费用 Accrued expenses |#xBC+
应付工资 Payroll payable D^s#pOZS
应付福利费 Welfare payable rOYYZ)Qw
短期借款-抵押借款 Bank loans - Short term - pledged 7#Fcn
短期借款-信用借款 Bank loans - Short term - credit N3KI6p6 \
短期借款-担保借款 Bank loans - Short term - guaranteed G|t0no\f
一年内到期长期借款 Long term loans due within one year iW9
一年内到期长期应付款 Long term payable due within one year S5H}
长期借款 Bank loans - Long term f4 +P2j
应付债券-债券面值 Bond payable - Par value ^)
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应付债券-债券溢价 Bond payable - Excess 3)e{{]6
应付债券-债券折价 Bond payable - Discount )L":I
应付债券-应计利息 Bond payable - Accrued interest {5ehm
长期应付款 Long term payable >@a7Zzl0H
专项应付款 Specific payable h^,L) E
其他长期负债 Other long term liabilities o7PS1qcya<
应交税金-所得税 Tax payable - income tax $Dv5TUKw
应交税金-增值税 Tax payable - VAT T.%yeJiE
应交税金-营业税 Tax payable - business tax H|`D3z.c
应交税金-消费税 Tax payable - consumable tax Ix(,gDN
应交税金-其他 Tax payable - others ESFJN}Q%0.
递延税款贷项 Deferred taxation credit K,PN:
股本 Share capital Ui1s]R
已归还投资 Investment returned ,5T1QWn^f
利润分配-其他转入 Profit appropriation - other transfer in &b%2Jx[+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b8%
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve at\u7>;.^k
利润分配-提取储备基金 Profit appropriation - reserve fund 5vS[{;<&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -M T1q qi
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund jWvi%Iqi
利润分配-利润归还投资 Profit appropriation - return investment by profit vwa*'C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 23'<R i
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @li/Y6Wh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0#m=76[b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QTN24 q4
期初未分配利润 Retained earnings, beginning of the year ![I|hB
资本公积-股本溢价 Capital surplus - share premium 2o1WXE %$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8`1]#Vw
资本公积-接受现金捐赠 Capital surplus - cash donation $|[N3
资本公积-股权投资准备 Capital surplus - investment reserve VH+3o?nrT
资本公积-拨款转入 Capital surplus - subsidiary oS Ybx:2wo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation HvZSkq
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资本公积-其他 Capital surplus - others #IDLfQ5g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %(K} 1[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xBf->o S?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +nB0O/m'U
盈余公积-储备基金 Surplus reserve - reserve fund zITxJx
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (_3'nFg
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @W==)S%O
主营业务收入 Sales 0$=U\[og
主营业务成本 Cost of sales v:w^$]4
主营业务税金及附加 Sales tax !HhF*Rlr
营业费用 Operating expenses p"H/N_b4
管理费用 General and administrative expenses hOFvM&$
财务费用 Financial expenses Rz&}e@stl
投资收益 Investment income )1GJ^h$l
其他业务收入 Other operating income {F\P3-ub
营业外收入 Non-operating income z/p^C~|}
补贴收入 Subsidy income uc]5p(9Hb
其他业务支出 Other operating expenses t56PzT'M
营业外支出 Non-operating expenses ^Q+z^zlC
所得税 Income tax *mYGs )|
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