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 。 H\GkW6
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现金 Cash in hand z1!6%W_.
银行存款 Cash in bank ;_:Oo l,
其他货币资金-外埠存款Other monetary assets - cash in other cities IAOc
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其他货币资金-银行本票 Other monetary assets - cashier‘s check poJg"R4
其他货币资金-银行汇票 Other monetary assets - bank draft ~=Ncp9ej#
其他货币资金-信用卡 Other monetary assets - credit cards #2tCV't
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K{l5m{:%
其他货币资金-存出投资款 Other monetary assets - cash for investment =_[Z W
短期投资-股票投资 Investments - Short term - stocks <g9"Cr`
短期投资-债券投资 Investments - Short term - bonds b%t+,0s|
短期投资-基金投资 Investments - Short term - funds dS`Bk6Y
短期投资-其他投资 Investments - Short term - others = zl=SLe
短期投资跌价准备 Provision for short-term investment L;QY<b
长期股权投资-股票投资 Long term equity investment - stocks ?_`0G/xl
长期股权投资-其他股权投资 Long term equity investment - others 'ho{eR@d
长期债券投资-债券投资 Long term securities investemnt - bonds Q!M)xNl/
长期债券投资-其他债权投资 Long term securities investment - others ,5|d3dJS
长期投资减值准备 Provision for long-term investment m/`IGT5J
应收票据 Notes receivable r
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应收股利 Dividends receivable y)F!c29
应收利息 Interest receivable * \HRw +cL
应收帐款 Trade debtors A7P`lJgv
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors PzY)"]g
预付帐款 Prepayment E-1"+p
应收补贴款 Allowance receivable \nqo%5XL
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors X-B8MoG|
其他流动资产 Other current assets r?l;I3~
物资采购 Purchase XV'fW~j\
原材料 Raw materials cywg[
包装物 Packing materials ,PWj_}|L[
低值易耗品 Low value consumbles k*-NsNPw$
材料成本差异 Material cost difference Ih1|LR/c
自制半成品 Self-manufactured goods Gowp
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库存商品 Finished goods (RXS~8
商品进销差价 Difference between purchase & sales of commodities %McO6.M@
委托加工物资 Consigned processiong material t
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委托代销商品 Consignment-out fn9#>~vrD
受托代销商品 Consignment-in 6(sIYZ2yq
分期收款发出商品 Goods on instalment sales &k
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存货跌价准备 Provision for obsolete stocks oJ78jGTnb
待摊费用 Prepaid expenses NE"jh_m-
待处理流动资产损益 Unsettled G/L on current assets _ ^7|!(Sz
待处理固定资产损益 Unsettled G/L on fixed assets Wn!G.(Jq
委托贷款-本金 Consignment loan - principle -cNx1et
委托贷款-利息 Consignment loan - interest 2r];V'r
委托贷款-减值准备 Consignment loan - provision |ZU#IQVQfn
固定资产-房屋建筑物 Fixed assets - Buildings 8o)L,{yl
固定资产-机器设备 Fixed assets - Plant and machinery m%Qqm
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ke/_k/
固定资产-运输设备 Fixed assets - Automobiles ;^l_i4A
累计折旧 Accumulated depreciation YDiN^q7
固定资产减值准备 Impairment of fixed assets \Kd7dK9&]
工程物资-专用材料 Project material - specific materials Xy#VQ{!
工程物资-专用设备 Project material - specific equipment t ,qul4y}
工程物资-预付大型设备款 Project material - prepaid for equipment dDKqq(9(`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H?}wl%
在建工程 Construction in progress '=} Y2?(
在建工程减值准备 Impairment of construction in progress J"[3~&em
固定资产清理 Disposal of fixed assets "+iAd.qd
无形资产-专利权 Intangible assets - patent @~jxG%y86
无形资产-非专利技术 Intangible assets - industrial property and know-how =sQ(iso%f
无形资产-商标权 Intangible assets - trademark rights 7tH]*T9e>
无形资产-土地使用权 Intangible assets - land use rights I{dl% z73
无形资产-商誉 Intangible assets - goodwill \_oy$>;
无形资产减值准备 Impairment of intangible assets L2Ux9_S
长期待摊费用 Deferred assets kqB\xlS7k
未确认融资费用 Unrecognized finance fees +0pW/4x
其他长期资产 Other long term assets wsg//Ec]
递延税款借项 Deferred assets debits jXEGSn
应付票据 Notes payable &]nd!N
应付帐款 Trade creditors v`{:~q*
预收帐款 Adanvances from customers E_[ONm=,
代销商品款 Consignment-in payables K[?R[
其他应交款 Other payable to government B-Y+F
其他应付款 Other creditors ^now}u9S6
应付股利 Proposed dividends GqjO>v fy
待转资产价值 Donated assets .]Ybp2`"U
预计负债 Accrued liabilities hU,$|_WDy
应付短期债券 Short-term debentures payable ^`&HWp
其他流动负债 Other current liabilities
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预提费用 Accrued expenses b~!om
应付工资 Payroll payable ida*]+ ~
应付福利费 Welfare payable ?"@ET9
短期借款-抵押借款 Bank loans - Short term - pledged E:Y:X~vy
短期借款-信用借款 Bank loans - Short term - credit Tcs3>lJ}
短期借款-担保借款 Bank loans - Short term - guaranteed *IlQ5+3I
一年内到期长期借款 Long term loans due within one year 5X;?I/9
一年内到期长期应付款 Long term payable due within one year C
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长期借款 Bank loans - Long term hCLk#_
应付债券-债券面值 Bond payable - Par value a R#Co
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应付债券-债券溢价 Bond payable - Excess EW5]!%
应付债券-债券折价 Bond payable - Discount #J.u
应付债券-应计利息 Bond payable - Accrued interest A*Q[k 9B
长期应付款 Long term payable |!re8|JV_
专项应付款 Specific payable `9EVB;
其他长期负债 Other long term liabilities 9}whWh
应交税金-所得税 Tax payable - income tax $Z7:#cZ Y
应交税金-增值税 Tax payable - VAT 5TET<f6R
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax =n
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应交税金-其他 Tax payable - others 9&(.x8d,a
递延税款贷项 Deferred taxation credit nE<J`Wo$f
股本 Share capital Y?.gfEXSQo
已归还投资 Investment returned 7S2c|U4IM
利润分配-其他转入 Profit appropriation - other transfer in N
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0(vdkC4\A
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8XkI
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利润分配-提取储备基金 Profit appropriation - reserve fund ;5RIwD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i -V0Lm/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !ZA}b[
利润分配-利润归还投资 Profit appropriation - return investment by profit 'X ~Ab
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ey= 4 b
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "sIN86pCs
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #x|VfN5f
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jQIV2TY[
期初未分配利润 Retained earnings, beginning of the year 2_Jb9:/X
资本公积-股本溢价 Capital surplus - share premium GsRt5?X/*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]h!*T{:
资本公积-接受现金捐赠 Capital surplus - cash donation -~]^5aa5n
资本公积-股权投资准备 Capital surplus - investment reserve @YrGyq
资本公积-拨款转入 Capital surplus - subsidiary E$&;]a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "{6KZ! +0
资本公积-其他 Capital surplus - others q\G{]dz?R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5z[6rT=a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0, "ZV}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jM;d>Gymx
盈余公积-储备基金 Surplus reserve - reserve fund ~:s!].H
盈余公积-企业发展基金 Surplus reserve - enterprise development fund p|;o5j{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment P ]_Vz
主营业务收入 Sales 8\u;Wf
主营业务成本 Cost of sales h?3f5G*&H
主营业务税金及附加 Sales tax 'U*udkn 2]
营业费用 Operating expenses vy:6
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管理费用 General and administrative expenses X
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财务费用 Financial expenses QJ6f
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投资收益 Investment income td`wNy\
其他业务收入 Other operating income PKATw>zg<
营业外收入 Non-operating income 0Mq
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补贴收入 Subsidy income H;X~<WN&AW
其他业务支出 Other operating expenses _]Z$YM
营业外支出 Non-operating expenses V?o&])?[
所得税 Income tax Q)93
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