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 。 r)]8zK4;=
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现金 Cash in hand p uOAt
银行存款 Cash in bank lnQfpa8j
其他货币资金-外埠存款Other monetary assets - cash in other cities k=&UV!J
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]yAOKmS
其他货币资金-银行汇票 Other monetary assets - bank draft 1`q>*S](
其他货币资金-信用卡 Other monetary assets - credit cards bnzIDsw!Q
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Bw Cwy
其他货币资金-存出投资款 Other monetary assets - cash for investment ,^n5UA`PK
短期投资-股票投资 Investments - Short term - stocks -]~KQvIH!
短期投资-债券投资 Investments - Short term - bonds 4
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短期投资-基金投资 Investments - Short term - funds jCK 0+,;
短期投资-其他投资 Investments - Short term - others E{8-VmY
短期投资跌价准备 Provision for short-term investment Ljs4^vy<J
长期股权投资-股票投资 Long term equity investment - stocks ~ TfN*0
长期股权投资-其他股权投资 Long term equity investment - others N~!
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长期债券投资-债券投资 Long term securities investemnt - bonds XF Cwa
长期债券投资-其他债权投资 Long term securities investment - others QLLMSa+! \
长期投资减值准备 Provision for long-term investment GNX`~%3KYc
应收票据 Notes receivable /RBIZ_
应收股利 Dividends receivable pPH"6
应收利息 Interest receivable ]!'}{[1}
应收帐款 Trade debtors qe_qag9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors vxZ
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预付帐款 Prepayment
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应收补贴款 Allowance receivable ]w/%>
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q/eo
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其他流动资产 Other current assets f=cj5T:[
物资采购 Purchase 6|10OTVu`
原材料 Raw materials *-,jIaL;
包装物 Packing materials lU8X{SV!
低值易耗品 Low value consumbles 2]'cj
材料成本差异 Material cost difference L43]0k
自制半成品 Self-manufactured goods M
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库存商品 Finished goods ,sZ)@?e
商品进销差价 Difference between purchase & sales of commodities ZOzwO6(_
委托加工物资 Consigned processiong material DP6>fzsl
委托代销商品 Consignment-out @
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受托代销商品 Consignment-in iPK:gK3Q
分期收款发出商品 Goods on instalment sales S]g`Ds<
存货跌价准备 Provision for obsolete stocks J/>9w
待摊费用 Prepaid expenses 5J2tR6u-(
待处理流动资产损益 Unsettled G/L on current assets <!a%GI
待处理固定资产损益 Unsettled G/L on fixed assets zW:r7
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委托贷款-本金 Consignment loan - principle 7*C>4G
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委托贷款-利息 Consignment loan - interest 9R3YUW}s
委托贷款-减值准备 Consignment loan - provision V]W-**j<
固定资产-房屋建筑物 Fixed assets - Buildings Lgrpy
固定资产-机器设备 Fixed assets - Plant and machinery C+vk9:"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qk_YFR?R
固定资产-运输设备 Fixed assets - Automobiles Z" N}f
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累计折旧 Accumulated depreciation f5P@PG]{
固定资产减值准备 Impairment of fixed assets \}:;kO4f
工程物资-专用材料 Project material - specific materials Lt2<3
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工程物资-专用设备 Project material - specific equipment M d.^r5r
工程物资-预付大型设备款 Project material - prepaid for equipment %
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production E6+ 6
在建工程 Construction in progress /c!@ H(^)
在建工程减值准备 Impairment of construction in progress |wkUnn4UB8
固定资产清理 Disposal of fixed assets Ocf :73t
无形资产-专利权 Intangible assets - patent RN ~pC
无形资产-非专利技术 Intangible assets - industrial property and know-how "7}e~*bM?`
无形资产-商标权 Intangible assets - trademark rights ;dquld+q
无形资产-土地使用权 Intangible assets - land use rights q{2
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无形资产-商誉 Intangible assets - goodwill LPS]TG\
无形资产减值准备 Impairment of intangible assets PNRZUZ4Z|
长期待摊费用 Deferred assets ;t\C!A6
未确认融资费用 Unrecognized finance fees I`uOsZBO/
其他长期资产 Other long term assets q 1~3T;Il
递延税款借项 Deferred assets debits +?ilTU
应付票据 Notes payable +P|Z1a -jB
应付帐款 Trade creditors DgGG*OXY
预收帐款 Adanvances from customers K
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代销商品款 Consignment-in payables 2yPF'Q7u_.
其他应交款 Other payable to government SGUZ'}
其他应付款 Other creditors #sb@)Q
应付股利 Proposed dividends |*JMCI@Mz
待转资产价值 Donated assets S&{#sl#e
预计负债 Accrued liabilities IP+.L]S
应付短期债券 Short-term debentures payable Z3N^)j8
其他流动负债 Other current liabilities ftccga
预提费用 Accrued expenses aB2t /ua
应付工资 Payroll payable dH~i
应付福利费 Welfare payable Ybp';8V
短期借款-抵押借款 Bank loans - Short term - pledged ]^v*2!_(
短期借款-信用借款 Bank loans - Short term - credit <4RP:2#
短期借款-担保借款 Bank loans - Short term - guaranteed fT0+inRG
一年内到期长期借款 Long term loans due within one year 2SJ|$VsLaE
一年内到期长期应付款 Long term payable due within one year !w{(}n2Wq
长期借款 Bank loans - Long term a=AP*adx8
应付债券-债券面值 Bond payable - Par value JqP~2,T
应付债券-债券溢价 Bond payable - Excess H57wzG{xG
应付债券-债券折价 Bond payable - Discount {"hyr/SK d
应付债券-应计利息 Bond payable - Accrued interest v 0D@`C
长期应付款 Long term payable nrJW.F]S8[
专项应付款 Specific payable U
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其他长期负债 Other long term liabilities i?]`9 z
应交税金-所得税 Tax payable - income tax VPUm4%?p$
应交税金-增值税 Tax payable - VAT 8~:s$~&r
应交税金-营业税 Tax payable - business tax U^d!*9R
应交税金-消费税 Tax payable - consumable tax M:R|hR{=*
应交税金-其他 Tax payable - others 2A(IsUtqO:
递延税款贷项 Deferred taxation credit MOIMW+n
股本 Share capital ?^!:
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已归还投资 Investment returned Tw@:sWC
利润分配-其他转入 Profit appropriation - other transfer in 7qEc9S@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #s0Wx47~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R y"N_Fb
利润分配-提取储备基金 Profit appropriation - reserve fund u$nYdda
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K yDPD'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U%l<48@8
利润分配-利润归还投资 Profit appropriation - return investment by profit :z a:gs0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends llRQxk
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |s, Add:S
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D |9ItxYu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3AcCa>
期初未分配利润 Retained earnings, beginning of the year /YD2F
资本公积-股本溢价 Capital surplus - share premium K%3{a=1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QRlrcauM
资本公积-接受现金捐赠 Capital surplus - cash donation +uB.)wr
资本公积-股权投资准备 Capital surplus - investment reserve 2M*84oh8P
资本公积-拨款转入 Capital surplus - subsidiary 4j}uVGi{e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation IpKpj"eoLy
资本公积-其他 Capital surplus - others *L=F2wW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >f-*D25f%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z1m$8-4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m!^z{S
盈余公积-储备基金 Surplus reserve - reserve fund "XWO#,Ue
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iU "{8K,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment YHfk; FI
主营业务收入 Sales Or"+d 5
主营业务成本 Cost of sales BOWR}n!g
主营业务税金及附加 Sales tax >NAg*1
营业费用 Operating expenses 0)E`6s#M
管理费用 General and administrative expenses _>(qQ-Px
财务费用 Financial expenses Ztj~Q 9mu
投资收益 Investment income (VB-5&b
其他业务收入 Other operating income #6F/:j;
营业外收入 Non-operating income OuV
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补贴收入 Subsidy income +hzS'z)n&
其他业务支出 Other operating expenses ~.&2NUr
营业外支出 Non-operating expenses \4"01:u'
所得税 Income tax 92=huV
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