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 。 .OY`Z)SS%
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现金 Cash in hand Y`SvMkP)+
银行存款 Cash in bank _zi|
其他货币资金-外埠存款Other monetary assets - cash in other cities wDe& 1(T^
其他货币资金-银行本票 Other monetary assets - cashier‘s check A2jUmK.&
其他货币资金-银行汇票 Other monetary assets - bank draft *CI#+P
其他货币资金-信用卡 Other monetary assets - credit cards G*P#]eO
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7%eK37@u
其他货币资金-存出投资款 Other monetary assets - cash for investment x+@rg];m
短期投资-股票投资 Investments - Short term - stocks I4i>+:_J
短期投资-债券投资 Investments - Short term - bonds OYTkV}tG
短期投资-基金投资 Investments - Short term - funds )|=j`jCC
短期投资-其他投资 Investments - Short term - others Z@PmM4F@S
短期投资跌价准备 Provision for short-term investment ckE-",G
长期股权投资-股票投资 Long term equity investment - stocks Dwfu.ZJa
长期股权投资-其他股权投资 Long term equity investment - others b!5~7Ub.No
长期债券投资-债券投资 Long term securities investemnt - bonds ,wAF:7'
长期债券投资-其他债权投资 Long term securities investment - others vnZC,J `
长期投资减值准备 Provision for long-term investment RdRp.pb8
应收票据 Notes receivable ;@Y;g(bw:
应收股利 Dividends receivable 5taT5?n2
应收利息 Interest receivable {[?(9u7R
应收帐款 Trade debtors L>4"(
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors i6Emhji
预付帐款 Prepayment \n|EM@=eE
应收补贴款 Allowance receivable 5uj?#)N
其他应收款 Other debtors CN8Y\<Ar
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Vb]=B~ ^`
其他流动资产 Other current assets ={@6{-tl
物资采购 Purchase V{3x!+q
原材料 Raw materials |imM#wF
包装物 Packing materials Q:d]imw!O
低值易耗品 Low value consumbles 9Y_HyOZ*GX
材料成本差异 Material cost difference K/yxE|w<
自制半成品 Self-manufactured goods R|87%&6']
库存商品 Finished goods K} X&AJ5A
商品进销差价 Difference between purchase & sales of commodities ML56k~"BL
委托加工物资 Consigned processiong material )W
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委托代销商品 Consignment-out Tqn@P
受托代销商品 Consignment-in Ig0VW)
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分期收款发出商品 Goods on instalment sales _H7x9
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存货跌价准备 Provision for obsolete stocks A0 C,tVd
待摊费用 Prepaid expenses 4yA+h2
待处理流动资产损益 Unsettled G/L on current assets ^'{Fh"5
待处理固定资产损益 Unsettled G/L on fixed assets l L@XM2"
委托贷款-本金 Consignment loan - principle M\Ye<Tk
委托贷款-利息 Consignment loan - interest eiaFaYe\
委托贷款-减值准备 Consignment loan - provision [MM~H0=s
固定资产-房屋建筑物 Fixed assets - Buildings O23k:=Av
固定资产-机器设备 Fixed assets - Plant and machinery L2i_X@/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4yr'W8X_
固定资产-运输设备 Fixed assets - Automobiles w;:*P
累计折旧 Accumulated depreciation ,G?WAOy,
固定资产减值准备 Impairment of fixed assets ytJ/g/,A0i
工程物资-专用材料 Project material - specific materials 0gP}zM73
工程物资-专用设备 Project material - specific equipment ShP^A"Do
工程物资-预付大型设备款 Project material - prepaid for equipment TpwkD_fg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +.b,AqJ/
在建工程 Construction in progress g(7rTyp4)
在建工程减值准备 Impairment of construction in progress 1FL~ndJs
固定资产清理 Disposal of fixed assets ,CcV/K
无形资产-专利权 Intangible assets - patent ,N
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无形资产-非专利技术 Intangible assets - industrial property and know-how w4{<n/"
无形资产-商标权 Intangible assets - trademark rights ]dmrkZz:
无形资产-土地使用权 Intangible assets - land use rights Ee%%d
无形资产-商誉 Intangible assets - goodwill U@)eTHv}6
无形资产减值准备 Impairment of intangible assets V1`o%;j
长期待摊费用 Deferred assets RmeD$>7
未确认融资费用 Unrecognized finance fees yfjWbW
其他长期资产 Other long term assets ?(F6#"/E
递延税款借项 Deferred assets debits MKD1V8i
应付票据 Notes payable )e=D(qd
应付帐款 Trade creditors +`3)o PV)
预收帐款 Adanvances from customers Y>dzR)~3[
代销商品款 Consignment-in payables nuMD!qu!nZ
其他应交款 Other payable to government $$;M^WV^?.
其他应付款 Other creditors a;qryUyG
应付股利 Proposed dividends @&3EJ1
待转资产价值 Donated assets i0kak`x0
预计负债 Accrued liabilities 1POmP&fI(
应付短期债券 Short-term debentures payable s %``H`
其他流动负债 Other current liabilities &4x}ppX
预提费用 Accrued expenses UapC"XYJ
应付工资 Payroll payable S8
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应付福利费 Welfare payable g<;q.ZylT
短期借款-抵押借款 Bank loans - Short term - pledged U!?_W=?
短期借款-信用借款 Bank loans - Short term - credit ;oKZ!ND
短期借款-担保借款 Bank loans - Short term - guaranteed Sc1 8dC0
一年内到期长期借款 Long term loans due within one year {{D)YldtA
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term Ls$D$/:q?
应付债券-债券面值 Bond payable - Par value gw3K+P
应付债券-债券溢价 Bond payable - Excess PI:4m%[
应付债券-债券折价 Bond payable - Discount }mYx_=+VX
应付债券-应计利息 Bond payable - Accrued interest oAJM]%g{
长期应付款 Long term payable < #}5IQ5`Z
专项应付款 Specific payable =9boya,>
其他长期负债 Other long term liabilities TA`1U;c{n
应交税金-所得税 Tax payable - income tax ~"&|W'he[
应交税金-增值税 Tax payable - VAT 2Aazy'/
应交税金-营业税 Tax payable - business tax ~Z?TFg
应交税金-消费税 Tax payable - consumable tax Vl/+;6_
应交税金-其他 Tax payable - others ]7F=u!/`<C
递延税款贷项 Deferred taxation credit "fCu=@i
股本 Share capital Is)u }
已归还投资 Investment returned oim9<_
利润分配-其他转入 Profit appropriation - other transfer in sV{,S>s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^T;*M_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3G)#5Lf<
利润分配-提取储备基金 Profit appropriation - reserve fund +>Qq
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jrlVvzZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :uq\+(9
利润分配-利润归还投资 Profit appropriation - return investment by profit Jr
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends vv3
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6xe*E[#k\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ic"ybj`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'KS,'%
期初未分配利润 Retained earnings, beginning of the year 4$iz4U:P
资本公积-股本溢价 Capital surplus - share premium *8yAG]z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Utj&]RELK
资本公积-接受现金捐赠 Capital surplus - cash donation 1EO7H{E=
资本公积-股权投资准备 Capital surplus - investment reserve i
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资本公积-拨款转入 Capital surplus - subsidiary j9x<Y
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~q@|l3?$
资本公积-其他 Capital surplus - others G_3O]BMKd)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?cBwPetp
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hYT0l$Ng
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nA-.
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盈余公积-储备基金 Surplus reserve - reserve fund H1pO!>M
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \Xt7`I<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @Q
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主营业务收入 Sales 7 S#J>*
主营业务成本 Cost of sales #zv3b[@
主营业务税金及附加 Sales tax 2\A$6N;_
营业费用 Operating expenses KQaxvU)L
管理费用 General and administrative expenses xjuN-
财务费用 Financial expenses n/;WxnnQ
投资收益 Investment income 8rnwXPBN
其他业务收入 Other operating income $k@O`xD,q
营业外收入 Non-operating income ;v)JnbsH}
补贴收入 Subsidy income -[4T
其他业务支出 Other operating expenses (Du@ S
营业外支出 Non-operating expenses o]J{{M'E
所得税 Income tax <Dl*l{zba
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