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 。 *wdNZ
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现金 Cash in hand FLumI-se!
银行存款 Cash in bank Q9X+H4`}y
其他货币资金-外埠存款Other monetary assets - cash in other cities ^6UE/4x!y
其他货币资金-银行本票 Other monetary assets - cashier‘s check d<_IC7$u>
其他货币资金-银行汇票 Other monetary assets - bank draft 06af{FXsGb
其他货币资金-信用卡 Other monetary assets - credit cards ,[| i^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 74Aecb{
其他货币资金-存出投资款 Other monetary assets - cash for investment /z1-4:^`A[
短期投资-股票投资 Investments - Short term - stocks 1OFrxSg
短期投资-债券投资 Investments - Short term - bonds #%CB`l
短期投资-基金投资 Investments - Short term - funds qpB8ujj<V
短期投资-其他投资 Investments - Short term - others ZB$,\|^6
短期投资跌价准备 Provision for short-term investment 3 lKBwjW
长期股权投资-股票投资 Long term equity investment - stocks |@D%y&
长期股权投资-其他股权投资 Long term equity investment - others P1qnU
长期债券投资-债券投资 Long term securities investemnt - bonds s|Vbc@t
长期债券投资-其他债权投资 Long term securities investment - others DS<E:'N
长期投资减值准备 Provision for long-term investment =,U~
应收票据 Notes receivable 0$R}_Ok
应收股利 Dividends receivable ,7Q b24A
应收利息 Interest receivable (Ixmg=C6y
应收帐款 Trade debtors n~yhX%=_Du
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors K}dvXO@=|c
预付帐款 Prepayment p ^I#9(PT
应收补贴款 Allowance receivable DoEN`K\U
其他应收款 Other debtors ];{CNDAL2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /a-OBU
其他流动资产 Other current assets CDFX>>N
物资采购 Purchase -
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原材料 Raw materials ?&XpwJw:~
包装物 Packing materials r[&/*~xL
低值易耗品 Low value consumbles UDgUbi^v|D
材料成本差异 Material cost difference IDt7KJ@hc
自制半成品 Self-manufactured goods Kb#Z(C9
库存商品 Finished goods K"=I,Vr:
商品进销差价 Difference between purchase & sales of commodities I|P#|0< 2
委托加工物资 Consigned processiong material ,h9N,bIQg
委托代销商品 Consignment-out *edhJUT
受托代销商品 Consignment-in JW=P}h
分期收款发出商品 Goods on instalment sales 8Dc'"3+6
存货跌价准备 Provision for obsolete stocks Z-'xJq
待摊费用 Prepaid expenses u`Zj~t
待处理流动资产损益 Unsettled G/L on current assets LeXk
l=CC
待处理固定资产损益 Unsettled G/L on fixed assets MM/D5g
委托贷款-本金 Consignment loan - principle )cRP6 =
委托贷款-利息 Consignment loan - interest c ^+{YH;k
委托贷款-减值准备 Consignment loan - provision !-|{B3"6
固定资产-房屋建筑物 Fixed assets - Buildings yex0rnQ|
固定资产-机器设备 Fixed assets - Plant and machinery }FAO.
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,a@jg&Mb]
固定资产-运输设备 Fixed assets - Automobiles #7,;/rtO7
累计折旧 Accumulated depreciation iy,jq5uw
固定资产减值准备 Impairment of fixed assets }Lb[`H,}A
工程物资-专用材料 Project material - specific materials a.G;s2>
工程物资-专用设备 Project material - specific equipment ;fKFmY41
工程物资-预付大型设备款 Project material - prepaid for equipment Ov~>* [
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l%xjCuuhU
在建工程 Construction in progress mT#ebeBaf
在建工程减值准备 Impairment of construction in progress e_t""h4D
固定资产清理 Disposal of fixed assets Ub*O*nre
无形资产-专利权 Intangible assets - patent +m1y#|08
无形资产-非专利技术 Intangible assets - industrial property and know-how \9jvQV/y
无形资产-商标权 Intangible assets - trademark rights %b3s|o3An
无形资产-土地使用权 Intangible assets - land use rights ^yVKW5x
无形资产-商誉 Intangible assets - goodwill &6#Ft]6~
无形资产减值准备 Impairment of intangible assets jf~-;2
长期待摊费用 Deferred assets L3^+`e
未确认融资费用 Unrecognized finance fees ]^DNzqu=@h
其他长期资产 Other long term assets -ZE]VO*F
递延税款借项 Deferred assets debits q5ja \
应付票据 Notes payable nG !6[^D
应付帐款 Trade creditors CUZ
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预收帐款 Adanvances from customers #TKByOcD2!
代销商品款 Consignment-in payables &0%x6vea
其他应交款 Other payable to government ]='zY3
其他应付款 Other creditors Qj',&b
应付股利 Proposed dividends w4\g]\
待转资产价值 Donated assets C:@JLZB
预计负债 Accrued liabilities "~ eF%}.
应付短期债券 Short-term debentures payable L{AfrgN
其他流动负债 Other current liabilities s&~i S[
预提费用 Accrued expenses ~jn~M_}K
应付工资 Payroll payable u8i!Fxu
应付福利费 Welfare payable 5AO'Ihp L
短期借款-抵押借款 Bank loans - Short term - pledged 0l>4Umxr{J
短期借款-信用借款 Bank loans - Short term - credit s^Rig[
短期借款-担保借款 Bank loans - Short term - guaranteed ?'r=>'6D
一年内到期长期借款 Long term loans due within one year &Uu8wFbIJ
一年内到期长期应付款 Long term payable due within one year E)utrO R
长期借款 Bank loans - Long term jxNnrIA
应付债券-债券面值 Bond payable - Par value `KUl
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应付债券-债券溢价 Bond payable - Excess "3X~BdH&J
应付债券-债券折价 Bond payable - Discount ntt:>j$
应付债券-应计利息 Bond payable - Accrued interest $@K
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长期应付款 Long term payable S{F'k;x/5
专项应付款 Specific payable a\?-uJ+
其他长期负债 Other long term liabilities { x/~gp
应交税金-所得税 Tax payable - income tax Ym5ji$!2
应交税金-增值税 Tax payable - VAT <WRrB
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应交税金-营业税 Tax payable - business tax S[5e,Ew
应交税金-消费税 Tax payable - consumable tax A/w7(
应交税金-其他 Tax payable - others 2
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递延税款贷项 Deferred taxation credit X4Y!Z/b
股本 Share capital nH7i)!cI~
已归还投资 Investment returned EHqcQx`K_
利润分配-其他转入 Profit appropriation - other transfer in "`&1"*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :o+&>z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0mD=Rjb*a
利润分配-提取储备基金 Profit appropriation - reserve fund W$ag
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1a>TJdoa
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X|Z2"*;b`
利润分配-利润归还投资 Profit appropriation - return investment by profit p`2w\P3;)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^L"ENsOs
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |v31weD8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vo JmNH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yEB1gYJB
期初未分配利润 Retained earnings, beginning of the year yITL;dBy
资本公积-股本溢价 Capital surplus - share premium g;G]X
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t2 0Es
资本公积-接受现金捐赠 Capital surplus - cash donation iX\]-_D
资本公积-股权投资准备 Capital surplus - investment reserve 3C7}V{?
资本公积-拨款转入 Capital surplus - subsidiary nYbI =_-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8ZPjzN>c6
资本公积-其他 Capital surplus - others oQ"J>`',
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .*W_;F o
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *N!>c&8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7r,h[9~e
盈余公积-储备基金 Surplus reserve - reserve fund ;'~GuZ#I
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C])b 3tM,7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5`H.{4@
主营业务收入 Sales W5_aS2$
主营业务成本 Cost of sales moT*r?l
主营业务税金及附加 Sales tax rI.CCPY~s
营业费用 Operating expenses pRrokYM
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管理费用 General and administrative expenses 1}Mdo&:t
财务费用 Financial expenses C6ry]R@
投资收益 Investment income 1K&l}/zUl
其他业务收入 Other operating income T\b-<Xle
营业外收入 Non-operating income S"skKh4w
补贴收入 Subsidy income I' TprT
其他业务支出 Other operating expenses (+lCh7.
营业外支出 Non-operating expenses 6h%_\I.Z[[
所得税 Income tax ^a{cK
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