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 。 B{ptP4As-
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现金 Cash in hand }>
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银行存款 Cash in bank ?wpS
其他货币资金-外埠存款Other monetary assets - cash in other cities :,'yHVG\
其他货币资金-银行本票 Other monetary assets - cashier‘s check Z>t,B%v
其他货币资金-银行汇票 Other monetary assets - bank draft ,6iX
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其他货币资金-信用卡 Other monetary assets - credit cards U6/$CH<pe
其他货币资金-信用证保证金 Other monetary assets - L/C deposit n#Y=y#
其他货币资金-存出投资款 Other monetary assets - cash for investment N!#0O.6
短期投资-股票投资 Investments - Short term - stocks X}@'FxIF
短期投资-债券投资 Investments - Short term - bonds c> }f
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短期投资-基金投资 Investments - Short term - funds H0P:t(<Gt
短期投资-其他投资 Investments - Short term - others k=D}i\F8
短期投资跌价准备 Provision for short-term investment Un.u{$po
长期股权投资-股票投资 Long term equity investment - stocks ]8;2Oh
长期股权投资-其他股权投资 Long term equity investment - others )GC9%mF;
长期债券投资-债券投资 Long term securities investemnt - bonds V9%!B3Sb
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment io1hUZ
应收票据 Notes receivable ,u&K(Z%
应收股利 Dividends receivable z
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应收利息 Interest receivable t<DZW#
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors o NqIrYH'
预付帐款 Prepayment 5H!6#pqM
应收补贴款 Allowance receivable 3UX/
其他应收款 Other debtors vkgAI<
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8EBy5X}US
其他流动资产 Other current assets /nas~{B
物资采购 Purchase u4QBD5T"
原材料 Raw materials 5dXDL~/2p
包装物 Packing materials ZKp9k6
低值易耗品 Low value consumbles f(Uo?_as
材料成本差异 Material cost difference $F
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自制半成品 Self-manufactured goods ZtofDp5B
库存商品 Finished goods x3L0;:Fx8P
商品进销差价 Difference between purchase & sales of commodities JMVh\($,x
委托加工物资 Consigned processiong material ]r\
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委托代销商品 Consignment-out fUV;3du
受托代销商品 Consignment-in 4u}jkd$]*
分期收款发出商品 Goods on instalment sales aWTvowA
存货跌价准备 Provision for obsolete stocks 'U/X<LCl
待摊费用 Prepaid expenses ["7]EW\!:
待处理流动资产损益 Unsettled G/L on current assets 7~
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待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle N*NGC!p`N
委托贷款-利息 Consignment loan - interest r0L'
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委托贷款-减值准备 Consignment loan - provision f~-qjEWm
固定资产-房屋建筑物 Fixed assets - Buildings Q@aDa 8Z
固定资产-机器设备 Fixed assets - Plant and machinery .jK,6't^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1k dQh&~G
固定资产-运输设备 Fixed assets - Automobiles S #
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累计折旧 Accumulated depreciation 9J4gDw4<
固定资产减值准备 Impairment of fixed assets l37)
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工程物资-专用材料 Project material - specific materials 1}XESAX;0
工程物资-专用设备 Project material - specific equipment [MI ?
工程物资-预付大型设备款 Project material - prepaid for equipment "IuPg=|#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -?Kd[Ma
在建工程 Construction in progress &++t
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在建工程减值准备 Impairment of construction in progress eH' J
固定资产清理 Disposal of fixed assets 3"
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无形资产-专利权 Intangible assets - patent =OR"Bd:O
无形资产-非专利技术 Intangible assets - industrial property and know-how +
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无形资产-商标权 Intangible assets - trademark rights Z.E@aml\
无形资产-土地使用权 Intangible assets - land use rights ywkyxt
无形资产-商誉 Intangible assets - goodwill sB+
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无形资产减值准备 Impairment of intangible assets m#a1N
长期待摊费用 Deferred assets g),t
未确认融资费用 Unrecognized finance fees >yr1wVS
其他长期资产 Other long term assets ;{:bq`56f
递延税款借项 Deferred assets debits R
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应付票据 Notes payable ^6i,PRScS
应付帐款 Trade creditors #.W^7}H
预收帐款 Adanvances from customers 9~ rYLR(v
代销商品款 Consignment-in payables 6)j
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其他应交款 Other payable to government v FW
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其他应付款 Other creditors )FSa]1t;x
应付股利 Proposed dividends \@F~4,VT
待转资产价值 Donated assets 1!p7N$QR
预计负债 Accrued liabilities R!y`p:O
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应付短期债券 Short-term debentures payable j&w4yY
其他流动负债 Other current liabilities Ro:)N:C
预提费用 Accrued expenses k@Mt8Ln
应付工资 Payroll payable ;+(EmD:Q
应付福利费 Welfare payable JSu+/rI1
短期借款-抵押借款 Bank loans - Short term - pledged l0nm>ps'D
短期借款-信用借款 Bank loans - Short term - credit rJw
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短期借款-担保借款 Bank loans - Short term - guaranteed bW?cb5C
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year ;q&2$Mb
长期借款 Bank loans - Long term %Gc)$z/Wd
应付债券-债券面值 Bond payable - Par value :@]%n~x
应付债券-债券溢价 Bond payable - Excess i&Xjbcbp
应付债券-债券折价 Bond payable - Discount 5Zy%Nam'gN
应付债券-应计利息 Bond payable - Accrued interest ~tB#Q6`nB
长期应付款 Long term payable `FHKQS5
专项应付款 Specific payable /M5R<rl
其他长期负债 Other long term liabilities o3,}X@p
应交税金-所得税 Tax payable - income tax BVe c
应交税金-增值税 Tax payable - VAT HMl
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应交税金-营业税 Tax payable - business tax +(/' b'*
应交税金-消费税 Tax payable - consumable tax ;Yu|LaI\<m
应交税金-其他 Tax payable - others 'v 0(ki#
递延税款贷项 Deferred taxation credit +Z1y1%a
股本 Share capital B*&HQW *u
已归还投资 Investment returned ..;ep2jSs
利润分配-其他转入 Profit appropriation - other transfer in 9six]T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #iVr @|,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x't@Mc
利润分配-提取储备基金 Profit appropriation - reserve fund $b`~K MO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &\L\n}i-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :7[4wQDt4
利润分配-利润归还投资 Profit appropriation - return investment by profit SI9PgC
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jm[_X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #j4jZBOTM
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \Y^GA;AMQQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \kEC|O)8
期初未分配利润 Retained earnings, beginning of the year jSdW?IH
资本公积-股本溢价 Capital surplus - share premium z#Db~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E@CK.-N|
资本公积-接受现金捐赠 Capital surplus - cash donation 8Bwm+LYr-
资本公积-股权投资准备 Capital surplus - investment reserve ,KFF[z
资本公积-拨款转入 Capital surplus - subsidiary /4{IxQk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9?zi
资本公积-其他 Capital surplus - others *_H^]wNJG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8[L]w^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Tu&W7aoX5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0P^&{ek+)
盈余公积-储备基金 Surplus reserve - reserve fund DT
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund d]+2rt}]hL
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \fSo9$
主营业务收入 Sales i<-
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主营业务成本 Cost of sales Wo7`gf_ (
主营业务税金及附加 Sales tax \W+Hzf]
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营业费用 Operating expenses e {805^X}
管理费用 General and administrative expenses w On*QO[
财务费用 Financial expenses 1HBWOV7z.?
投资收益 Investment income Z7J4rTA
其他业务收入 Other operating income Q=h37]U+
营业外收入 Non-operating income 8)XAdAr
补贴收入 Subsidy income nUScDb2|
其他业务支出 Other operating expenses gVI T6"/
营业外支出 Non-operating expenses @j'GcN vs
所得税 Income tax (7w95xI
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