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 。 ]t]s/;9]K
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现金 Cash in hand ~q#UH'=%
银行存款 Cash in bank >1xlP/4jx
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check a;m-Vu!
其他货币资金-银行汇票 Other monetary assets - bank draft R
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其他货币资金-信用卡 Other monetary assets - credit cards eu~WFI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit OUn,URI
其他货币资金-存出投资款 Other monetary assets - cash for investment yL&F!+(/Ix
短期投资-股票投资 Investments - Short term - stocks 6Km@A M]
短期投资-债券投资 Investments - Short term - bonds $I!vQbi
短期投资-基金投资 Investments - Short term - funds R`Hyg4?
短期投资-其他投资 Investments - Short term - others E>xdJ
短期投资跌价准备 Provision for short-term investment S/]2Qt#T
长期股权投资-股票投资 Long term equity investment - stocks 30g-J(Zg
长期股权投资-其他股权投资 Long term equity investment - others f&B&!&gZ
长期债券投资-债券投资 Long term securities investemnt - bonds ]~CGzV
长期债券投资-其他债权投资 Long term securities investment - others ^3IO.`|
长期投资减值准备 Provision for long-term investment "#d}S)GlXM
应收票据 Notes receivable s$J0^8Q~i
应收股利 Dividends receivable FVsV
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应收利息 Interest receivable SfQ,uD6
应收帐款 Trade debtors gO4`
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (F~i
预付帐款 Prepayment G $:T!
应收补贴款 Allowance receivable Rer
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其他应收款 Other debtors nRN&u4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }'a}s0h
其他流动资产 Other current assets Zz=+?L
物资采购 Purchase ^rjICF e
原材料 Raw materials [Hy0j*
包装物 Packing materials 2 Q,e1'=
低值易耗品 Low value consumbles Ki{&,:@
材料成本差异 Material cost difference ?8fa/e
自制半成品 Self-manufactured goods ` *x;&.&v
库存商品 Finished goods 6<.Ma7)lA
商品进销差价 Difference between purchase & sales of commodities 7q
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委托加工物资 Consigned processiong material { :'#Ts<
委托代销商品 Consignment-out ^k]OQc7q'
受托代销商品 Consignment-in 8-UlbO6
分期收款发出商品 Goods on instalment sales ^aN;M\
存货跌价准备 Provision for obsolete stocks 5Q,
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待摊费用 Prepaid expenses ?V"X=B2
待处理流动资产损益 Unsettled G/L on current assets d%N
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待处理固定资产损益 Unsettled G/L on fixed assets SaMg)s~B
委托贷款-本金 Consignment loan - principle ;S+*s 'e
委托贷款-利息 Consignment loan - interest )t{?7wy
委托贷款-减值准备 Consignment loan - provision u) y6 $
固定资产-房屋建筑物 Fixed assets - Buildings +DaPXZ5.
固定资产-机器设备 Fixed assets - Plant and machinery -("sp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *KN ' 0Z@W
固定资产-运输设备 Fixed assets - Automobiles q3TAWNzI0
累计折旧 Accumulated depreciation &z8@ rk|
固定资产减值准备 Impairment of fixed assets \-$wY
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工程物资-专用材料 Project material - specific materials jQ@z!GirT
工程物资-专用设备 Project material - specific equipment c#|!^gjf
工程物资-预付大型设备款 Project material - prepaid for equipment h7f&7v
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s"?Z jV)`
在建工程 Construction in progress $3zs?Fd`
在建工程减值准备 Impairment of construction in progress ='a[(C&Y
固定资产清理 Disposal of fixed assets yt}Ve6 m
无形资产-专利权 Intangible assets - patent !#`
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无形资产-非专利技术 Intangible assets - industrial property and know-how YvL5>;
无形资产-商标权 Intangible assets - trademark rights XT>
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无形资产-土地使用权 Intangible assets - land use rights 1[OCoj o<
无形资产-商誉 Intangible assets - goodwill W2P(!q>r]
无形资产减值准备 Impairment of intangible assets pZUckQ
长期待摊费用 Deferred assets EE(1;]d-
未确认融资费用 Unrecognized finance fees #mLF6"A
其他长期资产 Other long term assets d5T M_C
递延税款借项 Deferred assets debits FY+0r67]
应付票据 Notes payable A^nB!veh
应付帐款 Trade creditors "bZ%1)+
预收帐款 Adanvances from customers Y|FF
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代销商品款 Consignment-in payables rrbD0UzFA
其他应交款 Other payable to government AE? 0UVI
其他应付款 Other creditors
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应付股利 Proposed dividends S"hA@j
待转资产价值 Donated assets 9MP_#M7
预计负债 Accrued liabilities !*Ex}K99
应付短期债券 Short-term debentures payable 8p D$/
其他流动负债 Other current liabilities &iKy
预提费用 Accrued expenses c
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应付工资 Payroll payable S;@nP
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应付福利费 Welfare payable :Ywb
短期借款-抵押借款 Bank loans - Short term - pledged h|~I'M]*
短期借款-信用借款 Bank loans - Short term - credit ov;1=M~RF
短期借款-担保借款 Bank loans - Short term - guaranteed ?-M?{De
一年内到期长期借款 Long term loans due within one year h; " 9.
一年内到期长期应付款 Long term payable due within one year cG!\P
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长期借款 Bank loans - Long term A1>fNilC9
应付债券-债券面值 Bond payable - Par value En!X}Owh
应付债券-债券溢价 Bond payable - Excess $O
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应付债券-债券折价 Bond payable - Discount |)~t^
应付债券-应计利息 Bond payable - Accrued interest k Il!n
长期应付款 Long term payable ((0nJJjz
专项应付款 Specific payable (U@Ks )
其他长期负债 Other long term liabilities k-it#'ll{x
应交税金-所得税 Tax payable - income tax u%m,yPU~B
应交税金-增值税 Tax payable - VAT `>ppDQaS)W
应交税金-营业税 Tax payable - business tax rfo7\'yk
应交税金-消费税 Tax payable - consumable tax WSEw:pln
应交税金-其他 Tax payable - others suOWmq
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递延税款贷项 Deferred taxation credit B|WM;Y^
股本 Share capital lo!^h]iE !
已归还投资 Investment returned '#<4oW\]
利润分配-其他转入 Profit appropriation - other transfer in Xz,fjKUnN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $'*q]]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jxc^OsYj
利润分配-提取储备基金 Profit appropriation - reserve fund Cb}I-GtO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m3T
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I<+EXH%1,
利润分配-利润归还投资 Profit appropriation - return investment by profit L2\<iJA}c
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N 2XL5<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #jj+/>ZOi
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x-nO; L-2p
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &&PXWR!%]
期初未分配利润 Retained earnings, beginning of the year >U\1*F,Om,
资本公积-股本溢价 Capital surplus - share premium ^sVr#T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :+ZLKm
资本公积-接受现金捐赠 Capital surplus - cash donation k\76`!B
资本公积-股权投资准备 Capital surplus - investment reserve Cer&VMrQK
资本公积-拨款转入 Capital surplus - subsidiary &9K
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation '3|fv{I
资本公积-其他 Capital surplus - others A3mvd-k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3xIelTf*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %6.WGuO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !i>d04u`%
盈余公积-储备基金 Surplus reserve - reserve fund 6Ki!j<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5szJ.!(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5pT8 }?7
主营业务收入 Sales Xp+lpVcJ
主营业务成本 Cost of sales hmkm^2
主营业务税金及附加 Sales tax KCIya[$*
营业费用 Operating expenses Xf#+^cQ
管理费用 General and administrative expenses =PF2p'.o
财务费用 Financial expenses ]ZnASlc)
投资收益 Investment income eDsB.^|l
其他业务收入 Other operating income UgLFU#
营业外收入 Non-operating income g=/!Ry=
补贴收入 Subsidy income {'p <
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其他业务支出 Other operating expenses IeZ9 "o h
营业外支出 Non-operating expenses $cWt^B'
所得税 Income tax ff;~k?L
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