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 。 d;>QhoiL
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现金 Cash in hand q(w(Sd)#L
银行存款 Cash in bank *1"+%Z^
其他货币资金-外埠存款Other monetary assets - cash in other cities xz]~ jL@-]
其他货币资金-银行本票 Other monetary assets - cashier‘s check 6u%&<")4HP
其他货币资金-银行汇票 Other monetary assets - bank draft pCG}ZKa
其他货币资金-信用卡 Other monetary assets - credit cards /wv0i3_e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit XPPdwTOr
其他货币资金-存出投资款 Other monetary assets - cash for investment ~
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短期投资-股票投资 Investments - Short term - stocks 9BB=YnKE
短期投资-债券投资 Investments - Short term - bonds pfPz8L.7
短期投资-基金投资 Investments - Short term - funds gM]:Ma
短期投资-其他投资 Investments - Short term - others +[ZY:ZQ
短期投资跌价准备 Provision for short-term investment ry]l.@o;
长期股权投资-股票投资 Long term equity investment - stocks A%vbhD2;W
长期股权投资-其他股权投资 Long term equity investment - others Ort(AfW
长期债券投资-债券投资 Long term securities investemnt - bonds p<%d2@lp
长期债券投资-其他债权投资 Long term securities investment - others u?EN
长期投资减值准备 Provision for long-term investment F"kAkX>3}
应收票据 Notes receivable V[V
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应收股利 Dividends receivable qgB_=Q#E
应收利息 Interest receivable n{jGOfc
应收帐款 Trade debtors /_.|E]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors IGgL7^MF
预付帐款 Prepayment 9M ]_nP Y
应收补贴款 Allowance receivable A}w/OA97RO
其他应收款 Other debtors YYS0`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fV~~J2IK
其他流动资产 Other current assets u@444Vzg
物资采购 Purchase 6~+emlD
原材料 Raw materials 7$#u
包装物 Packing materials (?];VG
低值易耗品 Low value consumbles y>LBl]
材料成本差异 Material cost difference Lj7AZ|k
自制半成品 Self-manufactured goods I
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库存商品 Finished goods g{LP7D;6
商品进销差价 Difference between purchase & sales of commodities T4F/w|Q
委托加工物资 Consigned processiong material {
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委托代销商品 Consignment-out 7Yy ;
受托代销商品 Consignment-in 3XKf!P
分期收款发出商品 Goods on instalment sales afk>+4q
存货跌价准备 Provision for obsolete stocks d5 -qZ{W
待摊费用 Prepaid expenses <naz+QK'
待处理流动资产损益 Unsettled G/L on current assets yQrD9*t&g
待处理固定资产损益 Unsettled G/L on fixed assets (%9$! v{3
委托贷款-本金 Consignment loan - principle 1*7@BP5
委托贷款-利息 Consignment loan - interest )}vl\7=
委托贷款-减值准备 Consignment loan - provision ! P4*+')M
固定资产-房屋建筑物 Fixed assets - Buildings D'4\*4is
固定资产-机器设备 Fixed assets - Plant and machinery ,,TnIouy
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures M%#e1"n
固定资产-运输设备 Fixed assets - Automobiles Va8&Z
累计折旧 Accumulated depreciation QL* IiFR
固定资产减值准备 Impairment of fixed assets t,'<gI
工程物资-专用材料 Project material - specific materials 2SLU:=<3
工程物资-专用设备 Project material - specific equipment q(}bfIf
工程物资-预付大型设备款 Project material - prepaid for equipment a{e4it
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t<qiGDJ<d
在建工程 Construction in progress 7z-[f'EIUI
在建工程减值准备 Impairment of construction in progress # "an9<
固定资产清理 Disposal of fixed assets z{>Rc"%\
无形资产-专利权 Intangible assets - patent >d6| ^h'0
无形资产-非专利技术 Intangible assets - industrial property and know-how MQ4KdqgP
无形资产-商标权 Intangible assets - trademark rights 4P0}+
无形资产-土地使用权 Intangible assets - land use rights 0YHFvy)
无形资产-商誉 Intangible assets - goodwill Pc9H0\+Xk
无形资产减值准备 Impairment of intangible assets v0y(58Rz.
长期待摊费用 Deferred assets j.YA2mr
未确认融资费用 Unrecognized finance fees n`KY9[0
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其他长期资产 Other long term assets SX*RP;vHy
递延税款借项 Deferred assets debits Js;h%
应付票据 Notes payable Mp]rUPK
应付帐款 Trade creditors F!do~Z
预收帐款 Adanvances from customers Debv4Gr;^
代销商品款 Consignment-in payables f 1d?.)
其他应交款 Other payable to government 1&2>LE/P
其他应付款 Other creditors E.f%H(b
应付股利 Proposed dividends cZ06Kx..
待转资产价值 Donated assets KTv$
预计负债 Accrued liabilities _G0x3
应付短期债券 Short-term debentures payable c`W,~[Q<O+
其他流动负债 Other current liabilities =Sv/IXX\di
预提费用 Accrued expenses YS ][n_
应付工资 Payroll payable ctUp=po
应付福利费 Welfare payable wS*E(IAl
短期借款-抵押借款 Bank loans - Short term - pledged )X!,3Ca{43
短期借款-信用借款 Bank loans - Short term - credit (#'>(t(4
短期借款-担保借款 Bank loans - Short term - guaranteed NO3/rJ6-
一年内到期长期借款 Long term loans due within one year 0`hdMLONR
一年内到期长期应付款 Long term payable due within one year 0aAoV0fMDz
长期借款 Bank loans - Long term U6VKMxSJ
应付债券-债券面值 Bond payable - Par value ME d
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应付债券-债券溢价 Bond payable - Excess ry!!9Z>9n
应付债券-债券折价 Bond payable - Discount w(rE`IgW
应付债券-应计利息 Bond payable - Accrued interest u&NV,6Fj2[
长期应付款 Long term payable B1STG L`nK
专项应付款 Specific payable he4(hX^
其他长期负债 Other long term liabilities Y0>y8U
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应交税金-所得税 Tax payable - income tax D]}G.
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应交税金-增值税 Tax payable - VAT {8OCXus3m
应交税金-营业税 Tax payable - business tax Lv%x81]K
应交税金-消费税 Tax payable - consumable tax 7 3m1
应交税金-其他 Tax payable - others $^P0F9~0
递延税款贷项 Deferred taxation credit 4Up/p&1@
股本 Share capital MJvp6n
已归还投资 Investment returned &NWEqBz*2
利润分配-其他转入 Profit appropriation - other transfer in nK,w]{<wG!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9gFUaDLo
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =}*0-\QG
利润分配-提取储备基金 Profit appropriation - reserve fund l\mPHA23
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nlYNN/@"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rKn~qVls
利润分配-利润归还投资 Profit appropriation - return investment by profit '%D7C=;^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]!
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y7aqO5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TN.rrop`#g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ! z**y}<T
期初未分配利润 Retained earnings, beginning of the year Z7#+pPt!
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :0ep(<|;
资本公积-接受现金捐赠 Capital surplus - cash donation +H.`MZ=
资本公积-股权投资准备 Capital surplus - investment reserve #jk_5W
资本公积-拨款转入 Capital surplus - subsidiary T|p"0b A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation NgwbQ7)
资本公积-其他 Capital surplus - others "{n&~H`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RpK@?[4s
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g*Phv|kI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rZF*q2?
盈余公积-储备基金 Surplus reserve - reserve fund K
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund j6YOKJX
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~zgGa:uU
主营业务收入 Sales >V937
主营业务成本 Cost of sales %$I;{-LD
主营业务税金及附加 Sales tax ?(PKeq6
营业费用 Operating expenses Nl/dX-I
管理费用 General and administrative expenses 6mE\OS-I
财务费用 Financial expenses >Q/Dk7 #
投资收益 Investment income ebq4g387X
其他业务收入 Other operating income ;*N5Y}?j'
营业外收入 Non-operating income .N3mb6#[R
补贴收入 Subsidy income N;d] 14|
其他业务支出 Other operating expenses Bwr
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营业外支出 Non-operating expenses dveiQ
所得税 Income tax ZG:{[sT
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