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 。 #Y$hNQQ$F
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现金 Cash in hand iyg*Xbmi~.
银行存款 Cash in bank O#F4WWF
其他货币资金-外埠存款Other monetary assets - cash in other cities 6oGYnu;UZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check .ev?"!Vpp9
其他货币资金-银行汇票 Other monetary assets - bank draft ZpnxecJUJ
其他货币资金-信用卡 Other monetary assets - credit cards R6]Gk)5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment 2
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短期投资-股票投资 Investments - Short term - stocks /pT=0=
短期投资-债券投资 Investments - Short term - bonds Ymg|4%O@
短期投资-基金投资 Investments - Short term - funds .>WxDQIo
短期投资-其他投资 Investments - Short term - others RS8Hf~0G
短期投资跌价准备 Provision for short-term investment XCBL}pNkR
长期股权投资-股票投资 Long term equity investment - stocks "g1)f"pL
长期股权投资-其他股权投资 Long term equity investment - others PpAu!2lt9
长期债券投资-债券投资 Long term securities investemnt - bonds U
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长期债券投资-其他债权投资 Long term securities investment - others c-(UhN3WG
长期投资减值准备 Provision for long-term investment 4rLL[??
应收票据 Notes receivable v_DedVhe
应收股利 Dividends receivable R=QZgpR
应收利息 Interest receivable <$IM8Y5p+w
应收帐款 Trade debtors ?!` /m|"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~XOTs
预付帐款 Prepayment R}!:'^
应收补贴款 Allowance receivable >s<^M|S07
其他应收款 Other debtors E>D_V@,/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $w`=z<2yo1
其他流动资产 Other current assets C$XU%5qi
物资采购 Purchase pe1R(|H
原材料 Raw materials oU.R2\
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包装物 Packing materials toBHkiuD
低值易耗品 Low value consumbles NgP&.39U
材料成本差异 Material cost difference 5Ou`z5S\k
自制半成品 Self-manufactured goods @U& QI*
库存商品 Finished goods 9,:l8
商品进销差价 Difference between purchase & sales of commodities ?fi,ifp*|l
委托加工物资 Consigned processiong material 6[ j.@[t
委托代销商品 Consignment-out n<z[J=I
受托代销商品 Consignment-in |}Nn!Sj>#;
分期收款发出商品 Goods on instalment sales fof TP1
存货跌价准备 Provision for obsolete stocks GLeK'0Q@
待摊费用 Prepaid expenses z`f(
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待处理流动资产损益 Unsettled G/L on current assets i#vYy
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待处理固定资产损益 Unsettled G/L on fixed assets 4R1<nZ"e~
委托贷款-本金 Consignment loan - principle ;;6uw\6
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委托贷款-利息 Consignment loan - interest N_W}*2(
委托贷款-减值准备 Consignment loan - provision '!!CeDy
固定资产-房屋建筑物 Fixed assets - Buildings .$+#1-
固定资产-机器设备 Fixed assets - Plant and machinery &m)6J'q3k
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures I
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固定资产-运输设备 Fixed assets - Automobiles U`, 6 * MS
累计折旧 Accumulated depreciation A>o*t=5
固定资产减值准备 Impairment of fixed assets nxnv,AZG
工程物资-专用材料 Project material - specific materials iJ1"at
工程物资-专用设备 Project material - specific equipment nrub*BuA
工程物资-预付大型设备款 Project material - prepaid for equipment z[L8$7L
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production P3+5?.p.
在建工程 Construction in progress qNB<T('
在建工程减值准备 Impairment of construction in progress Q ayPo]O
固定资产清理 Disposal of fixed assets FKDk +ojw
无形资产-专利权 Intangible assets - patent Vc\MV0lr
无形资产-非专利技术 Intangible assets - industrial property and know-how K
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无形资产-商标权 Intangible assets - trademark rights {?}E^5Z*g
无形资产-土地使用权 Intangible assets - land use rights n|Q@UPb/=
无形资产-商誉 Intangible assets - goodwill ;-~B)M_S`
无形资产减值准备 Impairment of intangible assets Ug>~Rq]
长期待摊费用 Deferred assets cQy2"vtU
未确认融资费用 Unrecognized finance fees 7)`nD<j5
其他长期资产 Other long term assets Y']\Jq{OS
递延税款借项 Deferred assets debits ]%@M>?Ywc
应付票据 Notes payable fg_4zUGM+g
应付帐款 Trade creditors Z'`<5A%;
预收帐款 Adanvances from customers &^ 1$^=
代销商品款 Consignment-in payables N} G[7Rp8l
其他应交款 Other payable to government @\0ez<.p}
其他应付款 Other creditors a*lh)l<KV
应付股利 Proposed dividends s~ a"4~f
待转资产价值 Donated assets gc_:%ki
预计负债 Accrued liabilities =_JjmTy;a
应付短期债券 Short-term debentures payable o=1Uh,S3R
其他流动负债 Other current liabilities _S<3\%(0
预提费用 Accrued expenses #A1%gIw<v2
应付工资 Payroll payable QwW&\h[8?
应付福利费 Welfare payable /M1ob: m
短期借款-抵押借款 Bank loans - Short term - pledged 81? hY4
短期借款-信用借款 Bank loans - Short term - credit N7b8m?!
短期借款-担保借款 Bank loans - Short term - guaranteed A
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一年内到期长期借款 Long term loans due within one year X5zDpi|Dq
一年内到期长期应付款 Long term payable due within one year ?uzRhC_)!
长期借款 Bank loans - Long term I0D(F
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应付债券-债券面值 Bond payable - Par value <'y?KiphL
应付债券-债券溢价 Bond payable - Excess CGW.I$u
应付债券-债券折价 Bond payable - Discount 'f!8DGix
应付债券-应计利息 Bond payable - Accrued interest Hq'`8f8N
长期应付款 Long term payable ~7*.6YnI
专项应付款 Specific payable 4[m`#
其他长期负债 Other long term liabilities XKj|f`
应交税金-所得税 Tax payable - income tax }aa'\8
应交税金-增值税 Tax payable - VAT !![DJ
应交税金-营业税 Tax payable - business tax >?2M
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应交税金-消费税 Tax payable - consumable tax %KCyb
应交税金-其他 Tax payable - others ^me-[
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递延税款贷项 Deferred taxation credit !#], hok8X
股本 Share capital `uv2H$
已归还投资 Investment returned M8kPj8}{
利润分配-其他转入 Profit appropriation - other transfer in ky
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B3pCy~*5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "h{q#~s
利润分配-提取储备基金 Profit appropriation - reserve fund d[@X%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]
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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 D=q:*x
利润分配-利润归还投资 Profit appropriation - return investment by profit YqhAZp<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ? &o2st
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =MQoC:l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^cOUQ33
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^bGNq
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期初未分配利润 Retained earnings, beginning of the year dP9qSwTa
资本公积-股本溢价 Capital surplus - share premium <Th6r.#?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }
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资本公积-接受现金捐赠 Capital surplus - cash donation /hr7NT{e%v
资本公积-股权投资准备 Capital surplus - investment reserve "@e3EX7h
资本公积-拨款转入 Capital surplus - subsidiary pNG:0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2%DSUv:H%
资本公积-其他 Capital surplus - others ne>pOK<vZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NW~N}5T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ep9nsX*
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0IsPIi"7
盈余公积-储备基金 Surplus reserve - reserve fund Bd!bg|uO*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >8
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment U$O\f18
主营业务收入 Sales v,FU^f-'
主营业务成本 Cost of sales ]J1dt N=
主营业务税金及附加 Sales tax ~Otq %MQ
营业费用 Operating expenses
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管理费用 General and administrative expenses g;H=6JeG/
财务费用 Financial expenses JrJo|0Q
投资收益 Investment income R6
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其他业务收入 Other operating income |U:k,YH
营业外收入 Non-operating income %|s; C
补贴收入 Subsidy income lEH65;Nh*
其他业务支出 Other operating expenses 66g9l9wm(
营业外支出 Non-operating expenses ?h$NAL?
所得税 Income tax zIqU,n|]s
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