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 。 {;2i.m1
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现金 Cash in hand @{h?+
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银行存款 Cash in bank ThW,Y"
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其他货币资金-外埠存款Other monetary assets - cash in other cities HxK$ 4I`
其他货币资金-银行本票 Other monetary assets - cashier‘s check R`F,aIJ]
其他货币资金-银行汇票 Other monetary assets - bank draft }U@m*dEG
其他货币资金-信用卡 Other monetary assets - credit cards 9iN.3/
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit %tA57Pn>
其他货币资金-存出投资款 Other monetary assets - cash for investment _DRrz
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短期投资-股票投资 Investments - Short term - stocks G0n'KB
短期投资-债券投资 Investments - Short term - bonds Ou'?]{
短期投资-基金投资 Investments - Short term - funds TJ?g%
短期投资-其他投资 Investments - Short term - others PR<||"03
短期投资跌价准备 Provision for short-term investment J H.K.C(
长期股权投资-股票投资 Long term equity investment - stocks r!}al5~&
长期股权投资-其他股权投资 Long term equity investment - others \EbbkN:D
长期债券投资-债券投资 Long term securities investemnt - bonds F2(q>#<_
长期债券投资-其他债权投资 Long term securities investment - others 5)1+~ B
长期投资减值准备 Provision for long-term investment ^"8G`B$r
应收票据 Notes receivable 5CAR{|a
应收股利 Dividends receivable u%2<\:~j
应收利息 Interest receivable ashcvn~z
应收帐款 Trade debtors fpM#XFj
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HEK-L)S.
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预付帐款 Prepayment 3`9{T>
应收补贴款 Allowance receivable Kex[ >L10G
其他应收款 Other debtors F?Ju
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors F=G{)*Ih
其他流动资产 Other current assets /Tz85 [%6
物资采购 Purchase 1|,Pq9
原材料 Raw materials b(GFMk
包装物 Packing materials jc_\'Gr+[
低值易耗品 Low value consumbles ~;-9X|
材料成本差异 Material cost difference
g.%
自制半成品 Self-manufactured goods 4n
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库存商品 Finished goods JM0I(% Z%
商品进销差价 Difference between purchase & sales of commodities %;`>`j5
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out JU0]Wq <^[
受托代销商品 Consignment-in ]TO/kl/
分期收款发出商品 Goods on instalment sales >=ot8%.!,B
存货跌价准备 Provision for obsolete stocks 1;u4X`8
待摊费用 Prepaid expenses :lcea6iO
待处理流动资产损益 Unsettled G/L on current assets 9-*NW0
待处理固定资产损益 Unsettled G/L on fixed assets 0Flu\w/+P
委托贷款-本金 Consignment loan - principle pw>m.=9|y
委托贷款-利息 Consignment loan - interest Z+s%;f;
委托贷款-减值准备 Consignment loan - provision &UAe!{E
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固定资产-房屋建筑物 Fixed assets - Buildings '(@YK4_M
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mXjgs8s
固定资产-运输设备 Fixed assets - Automobiles Y5A~E#zw
累计折旧 Accumulated depreciation Iyk6=&?j
固定资产减值准备 Impairment of fixed assets L^9HH)Jc
工程物资-专用材料 Project material - specific materials !7H6i#g*
工程物资-专用设备 Project material - specific equipment |oKu=/[K
工程物资-预付大型设备款 Project material - prepaid for equipment ,W5.:0Y;f[
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A,i()R'I
在建工程 Construction in progress D>ai.T%n
在建工程减值准备 Impairment of construction in progress 1uG=`k8'k
固定资产清理 Disposal of fixed assets ateUpGM QU
无形资产-专利权 Intangible assets - patent _rQUE^9
无形资产-非专利技术 Intangible assets - industrial property and know-how )&NAs
无形资产-商标权 Intangible assets - trademark rights 7-iIay1h"
无形资产-土地使用权 Intangible assets - land use rights -@%%*YI>
无形资产-商誉 Intangible assets - goodwill )jW(6
无形资产减值准备 Impairment of intangible assets ?z` MPdO
长期待摊费用 Deferred assets Iur9I>8h
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets V:
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递延税款借项 Deferred assets debits u,i
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应付票据 Notes payable I{.HO<$7D}
应付帐款 Trade creditors ='Oj4T
预收帐款 Adanvances from customers euRss#;
代销商品款 Consignment-in payables }*;EFR 6'
其他应交款 Other payable to government HR{s&ho
其他应付款 Other creditors vx 0UoKX
应付股利 Proposed dividends mPt)pn!rA
待转资产价值 Donated assets :=g.o;(/N
预计负债 Accrued liabilities 2PC5^Ni/9@
应付短期债券 Short-term debentures payable W04av_u 5
其他流动负债 Other current liabilities /J%do]PDl
预提费用 Accrued expenses Z}Cqd?_')
应付工资 Payroll payable @h-T:$
应付福利费 Welfare payable 9{J?HFw*;
短期借款-抵押借款 Bank loans - Short term - pledged ySX/=T:<;
短期借款-信用借款 Bank loans - Short term - credit hYt7kq!"
短期借款-担保借款 Bank loans - Short term - guaranteed 4\Di,PPu
一年内到期长期借款 Long term loans due within one year @6.]!U4w
一年内到期长期应付款 Long term payable due within one year H:}}t]E
长期借款 Bank loans - Long term =3+L#P=i9
应付债券-债券面值 Bond payable - Par value ,7/
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应付债券-债券溢价 Bond payable - Excess K^D82tP
应付债券-债券折价 Bond payable - Discount )LFD6\z1pl
应付债券-应计利息 Bond payable - Accrued interest 8GB]95JWwp
长期应付款 Long term payable 2;(W-]V?
专项应付款 Specific payable !'c| N9
其他长期负债 Other long term liabilities Zw=G@4xoU
应交税金-所得税 Tax payable - income tax mUwUs~PjA
应交税金-增值税 Tax payable - VAT XL"=vbD
应交税金-营业税 Tax payable - business tax CyTF
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应交税金-消费税 Tax payable - consumable tax gA
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应交税金-其他 Tax payable - others #tz8{o?ebN
递延税款贷项 Deferred taxation credit (KF7zP
股本 Share capital edN8-P(
已归还投资 Investment returned "@t-Cy:!O
利润分配-其他转入 Profit appropriation - other transfer in 70
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kyAs'R@z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JLW$+62
利润分配-提取储备基金 Profit appropriation - reserve fund |HgfV@Han
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q]i[.ME
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R7
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利润分配-利润归还投资 Profit appropriation - return investment by profit 0VG=?dq
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RjtC:H&XZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ru7L>(Njs
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [t}):}~F|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~= 9Vv
期初未分配利润 Retained earnings, beginning of the year ZQLB`n@
资本公积-股本溢价 Capital surplus - share premium Vu|dV\N0*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `QLowna
资本公积-接受现金捐赠 Capital surplus - cash donation HD|sr{Z%
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary |0w~P
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'Kd7l}e!
资本公积-其他 Capital surplus - others s>J3\PC
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 24|<<Xn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .HD ebi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ![Hhxu
盈余公积-储备基金 Surplus reserve - reserve fund fv|%Ocm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund sN@j5p^jc
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J[+Tj@n'
主营业务收入 Sales t'Htx1#Zc[
主营业务成本 Cost of sales PdjCv+R6?
主营业务税金及附加 Sales tax ORtg>az\%
营业费用 Operating expenses U,ELqi \
管理费用 General and administrative expenses Ltg-w\?]
财务费用 Financial expenses >0M:&NMda
投资收益 Investment income uE"2kn
其他业务收入 Other operating income e5qvyUJM
营业外收入 Non-operating income okh0_4
补贴收入 Subsidy income bXm:]?
其他业务支出 Other operating expenses VS%@)sI|Z
营业外支出 Non-operating expenses 5F03y`@ u
所得税 Income tax Si[eAAd'
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