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 。 iRlZWgj4^
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现金 Cash in hand Mb 4"bDBsl
银行存款 Cash in bank CW?Z\
其他货币资金-外埠存款Other monetary assets - cash in other cities K.Y`/<
其他货币资金-银行本票 Other monetary assets - cashier‘s check /(51\RYkir
其他货币资金-银行汇票 Other monetary assets - bank draft ?Y,^Moc:
其他货币资金-信用卡 Other monetary assets - credit cards HdB>CVuh
其他货币资金-信用证保证金 Other monetary assets - L/C deposit xUsL{24
其他货币资金-存出投资款 Other monetary assets - cash for investment PgT8
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短期投资-股票投资 Investments - Short term - stocks "V26\
短期投资-债券投资 Investments - Short term - bonds UF#!6"C@
短期投资-基金投资 Investments - Short term - funds p$'S\W|
短期投资-其他投资 Investments - Short term - others R#^ku)0
短期投资跌价准备 Provision for short-term investment mY4pvpZw8
长期股权投资-股票投资 Long term equity investment - stocks v
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长期股权投资-其他股权投资 Long term equity investment - others PDuBf&/e
长期债券投资-债券投资 Long term securities investemnt - bonds |.0~'
长期债券投资-其他债权投资 Long term securities investment - others 5}ftiy[Yc
长期投资减值准备 Provision for long-term investment -8Mb~Hfl0
应收票据 Notes receivable $m2#oI'D
应收股利 Dividends receivable @=dv[P"jn
应收利息 Interest receivable p8%qU>~+4
应收帐款 Trade debtors ?<C(ga
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Xi[]8
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预付帐款 Prepayment {> msE }L
应收补贴款 Allowance receivable L#byYB;E{
其他应收款 Other debtors VYkh@j
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <a @7's
其他流动资产 Other current assets Z6i~Dy3
物资采购 Purchase ,mp<<%{u
原材料 Raw materials )-Hs]
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包装物 Packing materials J#F5by%8
低值易耗品 Low value consumbles fP|[4 ku
材料成本差异 Material cost difference J~]@#=,v
自制半成品 Self-manufactured goods =N\; ?eF(
库存商品 Finished goods hoqZb<:
商品进销差价 Difference between purchase & sales of commodities DMG~56cTO,
委托加工物资 Consigned processiong material s!/lQo5/
委托代销商品 Consignment-out CMW4Zqau*
受托代销商品 Consignment-in l X+~; 94
分期收款发出商品 Goods on instalment sales bAZoi0LR
存货跌价准备 Provision for obsolete stocks yT@Aj;X0v
待摊费用 Prepaid expenses JpC=ACF
待处理流动资产损益 Unsettled G/L on current assets >U{iof<
待处理固定资产损益 Unsettled G/L on fixed assets +yWD>PY(
委托贷款-本金 Consignment loan - principle <Q9l'u]3$c
委托贷款-利息 Consignment loan - interest .c+U=bV-
委托贷款-减值准备 Consignment loan - provision }]o8}$&(
固定资产-房屋建筑物 Fixed assets - Buildings K!&W} _@l
固定资产-机器设备 Fixed assets - Plant and machinery BA2"GJvfIA
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures D0FX"BY7
固定资产-运输设备 Fixed assets - Automobiles K_)~&Cu*'
累计折旧 Accumulated depreciation `K.C>68
固定资产减值准备 Impairment of fixed assets l1DJ<I2
工程物资-专用材料 Project material - specific materials FDLo|aP/v
工程物资-专用设备 Project material - specific equipment rAu%bF
工程物资-预付大型设备款 Project material - prepaid for equipment 5+M,X kg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3d6z_Yd:
在建工程 Construction in progress E .Xp\Dm71
在建工程减值准备 Impairment of construction in progress 3LLG#l)8
固定资产清理 Disposal of fixed assets ?Te#lp;`~
无形资产-专利权 Intangible assets - patent iF^qbh%%E
无形资产-非专利技术 Intangible assets - industrial property and know-how 8c)GUx
无形资产-商标权 Intangible assets - trademark rights .h=n [`RB
无形资产-土地使用权 Intangible assets - land use rights T(?w}i
无形资产-商誉 Intangible assets - goodwill cj>UxU][eS
无形资产减值准备 Impairment of intangible assets \DQu!l@1U
长期待摊费用 Deferred assets @-dGZ5
未确认融资费用 Unrecognized finance fees r{R<J?Y
其他长期资产 Other long term assets e+lun
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递延税款借项 Deferred assets debits A4,{ep'Z!
应付票据 Notes payable mcd{:/^?
应付帐款 Trade creditors qKfUm:7Q_
预收帐款 Adanvances from customers {q)d
代销商品款 Consignment-in payables R QQ'Wg
其他应交款 Other payable to government DlUKhbo$g
其他应付款 Other creditors #kM|!U=
应付股利 Proposed dividends SPb+H19;
待转资产价值 Donated assets K`Kv .4
预计负债 Accrued liabilities (`dz37@*
应付短期债券 Short-term debentures payable }g/u.@E
其他流动负债 Other current liabilities $WIVCp
预提费用 Accrued expenses LRu,_2"
应付工资 Payroll payable tVAo o-%
应付福利费 Welfare payable E,6|-V;?
短期借款-抵押借款 Bank loans - Short term - pledged kFp^?+WI%H
短期借款-信用借款 Bank loans - Short term - credit _gqqPny4$
短期借款-担保借款 Bank loans - Short term - guaranteed U_*,XLU
一年内到期长期借款 Long term loans due within one year !YA X.e
一年内到期长期应付款 Long term payable due within one year hE {";/}J
长期借款 Bank loans - Long term 5VTVx1P[8
应付债券-债券面值 Bond payable - Par value $^iio@SW{
应付债券-债券溢价 Bond payable - Excess 7(+4^
应付债券-债券折价 Bond payable - Discount &RZO\ZT
应付债券-应计利息 Bond payable - Accrued interest 0! 3. .5==
长期应付款 Long term payable OK80-/
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专项应付款 Specific payable 'z8FU~oU
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax ej-A=avd
应交税金-增值税 Tax payable - VAT P_A@`eU0
应交税金-营业税 Tax payable - business tax RlL]p
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应交税金-消费税 Tax payable - consumable tax (SRY(q
应交税金-其他 Tax payable - others <4G
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递延税款贷项 Deferred taxation credit H}kZ;8
股本 Share capital g& e u
已归还投资 Investment returned AaYH(2m-
利润分配-其他转入 Profit appropriation - other transfer in @.-S(MNR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X3}eq|r9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k 3m_L-
利润分配-提取储备基金 Profit appropriation - reserve fund ?2&= +QaT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }e$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;|vP|Xi
利润分配-利润归还投资 Profit appropriation - return investment by profit /
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends z='%NZY
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (-WRZLOQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _A C N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z+yq%O
期初未分配利润 Retained earnings, beginning of the year \+V"JIStUj
资本公积-股本溢价 Capital surplus - share premium g:fvg!_v
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $!*>5".A
资本公积-接受现金捐赠 Capital surplus - cash donation kC. !cPd
资本公积-股权投资准备 Capital surplus - investment reserve ?{ExBZNa
资本公积-拨款转入 Capital surplus - subsidiary N~=I))i
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |;US)B8}*Z
资本公积-其他 Capital surplus - others u"qVT9C$=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \~*<[.8~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )=Z;H"_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o^~ZXF}
盈余公积-储备基金 Surplus reserve - reserve fund C^"zU>W_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T$lV+[7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9\.0v{&v
主营业务收入 Sales T]wI)
主营业务成本 Cost of sales -Rw3[4>@O"
主营业务税金及附加 Sales tax {ze69 h
营业费用 Operating expenses l}/_(*
管理费用 General and administrative expenses `*vO8v
财务费用 Financial expenses HMF2sc$N
投资收益 Investment income id:,\iJ
其他业务收入 Other operating income gw"cXny
营业外收入 Non-operating income OY{fxBb
补贴收入 Subsidy income Nb$0pc1J<
其他业务支出 Other operating expenses u&Ic
营业外支出 Non-operating expenses 2%WeB/)9
所得税 Income tax o5s6$\"
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