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 。 *0}3t<5
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现金 Cash in hand XO9M_*Va
银行存款 Cash in bank 9&2Vm;F_
其他货币资金-外埠存款Other monetary assets - cash in other cities 7As|Ns`
其他货币资金-银行本票 Other monetary assets - cashier‘s check OZIW_'Wm/
其他货币资金-银行汇票 Other monetary assets - bank draft J%jB?2
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其他货币资金-信用卡 Other monetary assets - credit cards }#qGqY*@LK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit IZm(`b;t^
其他货币资金-存出投资款 Other monetary assets - cash for investment jC3Vbm&ZZ
短期投资-股票投资 Investments - Short term - stocks {XWZ<OjG
短期投资-债券投资 Investments - Short term - bonds "F}'~HWZp
短期投资-基金投资 Investments - Short term - funds v0kqu
短期投资-其他投资 Investments - Short term - others !TP@-
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短期投资跌价准备 Provision for short-term investment #_|sgS?1
长期股权投资-股票投资 Long term equity investment - stocks sU!6 hk
长期股权投资-其他股权投资 Long term equity investment - others tBm_YP[
长期债券投资-债券投资 Long term securities investemnt - bonds Q3 eM2i8Y
长期债券投资-其他债权投资 Long term securities investment - others `iJhG^w9M
长期投资减值准备 Provision for long-term investment $F/EJ>
应收票据 Notes receivable \y88d4zX
应收股利 Dividends receivable =fYL}m5E
应收利息 Interest receivable hxf'5uc
应收帐款 Trade debtors shH~4<15
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Zo}y(N1K}
预付帐款 Prepayment -PnyZ2'Z
应收补贴款 Allowance receivable /c$\X<b);
其他应收款 Other debtors .iQT5c
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors iz~
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其他流动资产 Other current assets 7nVRn9Hn
物资采购 Purchase O$g_@B0E1
原材料 Raw materials HeK
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包装物 Packing materials r,]#b[:.s|
低值易耗品 Low value consumbles [<,~3oRu
材料成本差异 Material cost difference `?y
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自制半成品 Self-manufactured goods M@(^AK{mU
库存商品 Finished goods mrJQ#
商品进销差价 Difference between purchase & sales of commodities /{{UP-
委托加工物资 Consigned processiong material \NGC$p n
委托代销商品 Consignment-out $v`afd y
受托代销商品 Consignment-in `' 153M]
分期收款发出商品 Goods on instalment sales +'G
0 {;b
存货跌价准备 Provision for obsolete stocks @<@SMK)
待摊费用 Prepaid expenses lg}HGG
待处理流动资产损益 Unsettled G/L on current assets XG@`ZJhU6
待处理固定资产损益 Unsettled G/L on fixed assets @O}7XRJ_8
委托贷款-本金 Consignment loan - principle Y2R \]FrT
委托贷款-利息 Consignment loan - interest gUR]{dq^'
委托贷款-减值准备 Consignment loan - provision 3^StIw{X
固定资产-房屋建筑物 Fixed assets - Buildings jDRe)bo4
固定资产-机器设备 Fixed assets - Plant and machinery 3pXLSdxB
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures GI7=xh
固定资产-运输设备 Fixed assets - Automobiles M('d-Q{B7L
累计折旧 Accumulated depreciation FkqQf8HB
固定资产减值准备 Impairment of fixed assets ya
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工程物资-专用材料 Project material - specific materials /:\3 \{?0m
工程物资-专用设备 Project material - specific equipment /U$8TT8+-
工程物资-预付大型设备款 Project material - prepaid for equipment W><dYy=z5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `T2 <<<
在建工程 Construction in progress a{!r`>I\f
在建工程减值准备 Impairment of construction in progress $>R(W=Q
固定资产清理 Disposal of fixed assets 7yt=]1
无形资产-专利权 Intangible assets - patent }4>JO""
无形资产-非专利技术 Intangible assets - industrial property and know-how .la&P,j_L
无形资产-商标权 Intangible assets - trademark rights o+?rI
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无形资产-土地使用权 Intangible assets - land use rights b}G24{
无形资产-商誉 Intangible assets - goodwill gr-x|wK
无形资产减值准备 Impairment of intangible assets k]rLjcB
长期待摊费用 Deferred assets Vh<A2u3&
未确认融资费用 Unrecognized finance fees XMRNuEU
其他长期资产 Other long term assets _}mK!_`
递延税款借项 Deferred assets debits nW+YOX|+
应付票据 Notes payable DXQi-+?
应付帐款 Trade creditors i
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预收帐款 Adanvances from customers [WB{T3j
代销商品款 Consignment-in payables p{=QGrxB*
其他应交款 Other payable to government {^Pq\h;
其他应付款 Other creditors _ jAo:K_Z
应付股利 Proposed dividends (shK
待转资产价值 Donated assets O {k:yVb
预计负债 Accrued liabilities &kQ!KA28
应付短期债券 Short-term debentures payable Ze!92g
其他流动负债 Other current liabilities [rreFSy#@
预提费用 Accrued expenses N8!TZ~1$
应付工资 Payroll payable o0pT6N)
应付福利费 Welfare payable 5M23/=
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短期借款-抵押借款 Bank loans - Short term - pledged Ae?e 70bY
短期借款-信用借款 Bank loans - Short term - credit \m@Y WO?L
短期借款-担保借款 Bank loans - Short term - guaranteed x7RdZC
一年内到期长期借款 Long term loans due within one year n+D#k 8{
一年内到期长期应付款 Long term payable due within one year GIv){[i
长期借款 Bank loans - Long term xq!IbVV/h
应付债券-债券面值 Bond payable - Par value >!9h6BoGV
应付债券-债券溢价 Bond payable - Excess kDB iBNdB
应付债券-债券折价 Bond payable - Discount sg'NBAo"
应付债券-应计利息 Bond payable - Accrued interest rwpgBl
长期应付款 Long term payable y~F<9;$=
专项应付款 Specific payable ., :uZyG
其他长期负债 Other long term liabilities TRKgBK$,
应交税金-所得税 Tax payable - income tax 1]\TI7/n
应交税金-增值税 Tax payable - VAT {@r*+~C3
应交税金-营业税 Tax payable - business tax "]t>ZT:OJ
应交税金-消费税 Tax payable - consumable tax }r2[!gGd%|
应交税金-其他 Tax payable - others hkW{88
递延税款贷项 Deferred taxation credit Cj&$%sO1
股本 Share capital djT.
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已归还投资 Investment returned zfjTQMaxh
利润分配-其他转入 Profit appropriation - other transfer in .yVnw^gu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FBsn;,3<W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b4 hIeBI\
利润分配-提取储备基金 Profit appropriation - reserve fund A1*4*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund daOS8_py
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund el'j&I
利润分配-利润归还投资 Profit appropriation - return investment by profit M^H90GN)X
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E' %lxr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;o$;Z4:.D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7nz!0I^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Sue
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期初未分配利润 Retained earnings, beginning of the year D{AFL.r{
资本公积-股本溢价 Capital surplus - share premium " OGdE_E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j;2<-{
资本公积-接受现金捐赠 Capital surplus - cash donation ygvzdYd
资本公积-股权投资准备 Capital surplus - investment reserve ):bu;3E
资本公积-拨款转入 Capital surplus - subsidiary wO"GtVd
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \8"QvC]
资本公积-其他 Capital surplus - others _
K/swT{f
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "g
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve abZdGnc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7Qh_8M
盈余公积-储备基金 Surplus reserve - reserve fund @8"18HEp#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M}!A]@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j??tmo
主营业务收入 Sales m.V,I}J.q
主营业务成本 Cost of sales 93I'cWN
主营业务税金及附加 Sales tax Z5>V{o
营业费用 Operating expenses G+yL;G/
管理费用 General and administrative expenses S?,_<GD)w
财务费用 Financial expenses :l~E E!
投资收益 Investment income Lht[g9
其他业务收入 Other operating income Z( #Ln
营业外收入 Non-operating income wZv-b*4
补贴收入 Subsidy income ,U%=rfB~
其他业务支出 Other operating expenses ~JE|f 7
营业外支出 Non-operating expenses v
OgLEN&]
所得税 Income tax CT}'
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Z}[xQ5