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 。 4_"ZSVq]#
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现金 Cash in hand z{n=G
银行存款 Cash in bank yQx>h6
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 W.67, 0m$
其他货币资金-银行汇票 Other monetary assets - bank draft sJ?kp^!g
其他货币资金-信用卡 Other monetary assets - credit cards Lw#hnLI.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1OGlD+f
其他货币资金-存出投资款 Other monetary assets - cash for investment cKfYkJ)A'
短期投资-股票投资 Investments - Short term - stocks }%1E9u
短期投资-债券投资 Investments - Short term - bonds [MEa@D<7N
短期投资-基金投资 Investments - Short term - funds 8p211MQ<
短期投资-其他投资 Investments - Short term - others 'Aqmf+Mm
短期投资跌价准备 Provision for short-term investment x9ws@=[:
长期股权投资-股票投资 Long term equity investment - stocks ~T-.k
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长期股权投资-其他股权投资 Long term equity investment - others v[|iuOU
长期债券投资-债券投资 Long term securities investemnt - bonds cu"%>>,,
长期债券投资-其他债权投资 Long term securities investment - others 'RA[_Z
长期投资减值准备 Provision for long-term investment {Y@[hoHtF
应收票据 Notes receivable QAJ>93
应收股利 Dividends receivable O:x=yj%^
应收利息 Interest receivable };+s0:H
应收帐款 Trade debtors ;|^fAc~9{r
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors foFn`?L
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预付帐款 Prepayment d}=p-s.GA
应收补贴款 Allowance receivable {l6]O
其他应收款 Other debtors PT4`1Oy}/1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors k@Tt,.];
其他流动资产 Other current assets ?)X@4Jem
物资采购 Purchase z]WT>4
原材料 Raw materials dg!sRm1iZ:
包装物 Packing materials A:!{+
低值易耗品 Low value consumbles E7<:>Uh
材料成本差异 Material cost difference wLO/2V}/
自制半成品 Self-manufactured goods "L)pH@)
库存商品 Finished goods &qU[wn:1
商品进销差价 Difference between purchase & sales of commodities B%pvk.`
委托加工物资 Consigned processiong material q38; w~H
委托代销商品 Consignment-out J91`wA&r
受托代销商品 Consignment-in 3edAI&a5
分期收款发出商品 Goods on instalment sales %G@aZWk
Sa
存货跌价准备 Provision for obsolete stocks Mm;)O'XDE
待摊费用 Prepaid expenses f/B--jq
待处理流动资产损益 Unsettled G/L on current assets F,zJdJ
待处理固定资产损益 Unsettled G/L on fixed assets !eq]V9
委托贷款-本金 Consignment loan - principle fkG8,=
委托贷款-利息 Consignment loan - interest 4TKi)0
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委托贷款-减值准备 Consignment loan - provision 3q>"#+R.t
固定资产-房屋建筑物 Fixed assets - Buildings q-Qws0\v.
固定资产-机器设备 Fixed assets - Plant and machinery bDo'hDmW
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures OS
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固定资产-运输设备 Fixed assets - Automobiles \\qg2yI
累计折旧 Accumulated depreciation XJ\q!{;h
固定资产减值准备 Impairment of fixed assets kT1lOP-Bg
工程物资-专用材料 Project material - specific materials }rE|\p>
工程物资-专用设备 Project material - specific equipment H6O\U2+
工程物资-预付大型设备款 Project material - prepaid for equipment v(^rq
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production LZVO9e]
在建工程 Construction in progress P Cf|^X#B
在建工程减值准备 Impairment of construction in progress Rv-o__C
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固定资产清理 Disposal of fixed assets |$t0cd
无形资产-专利权 Intangible assets - patent JW\"S
无形资产-非专利技术 Intangible assets - industrial property and know-how _:L*{=N
无形资产-商标权 Intangible assets - trademark rights fh
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无形资产-土地使用权 Intangible assets - land use rights 0- UeFy
无形资产-商誉 Intangible assets - goodwill k +Oq$Pi
无形资产减值准备 Impairment of intangible assets ,gvX ~k
长期待摊费用 Deferred assets <@A^C$g
未确认融资费用 Unrecognized finance fees nf4P2<L!
其他长期资产 Other long term assets s]iOC6v
递延税款借项 Deferred assets debits _D9=-^
应付票据 Notes payable ge[i&,.&z
应付帐款 Trade creditors ~30Wb9eL
预收帐款 Adanvances from customers D$cMPFa2Nt
代销商品款 Consignment-in payables ;$QJnQ"R
其他应交款 Other payable to government Uja
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其他应付款 Other creditors ?N
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应付股利 Proposed dividends 4Le5Ms/
待转资产价值 Donated assets DVJc-.x8
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable &EPEpN
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其他流动负债 Other current liabilities EVFfXv^
预提费用 Accrued expenses
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应付工资 Payroll payable 7gw
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应付福利费 Welfare payable |^Es6 .~
短期借款-抵押借款 Bank loans - Short term - pledged }dUC^04
短期借款-信用借款 Bank loans - Short term - credit kA4ei
短期借款-担保借款 Bank loans - Short term - guaranteed ]3xa{h~4
一年内到期长期借款 Long term loans due within one year lt4jnV2"a
一年内到期长期应付款 Long term payable due within one year VK;x6*Y
长期借款 Bank loans - Long term /aG>we
应付债券-债券面值 Bond payable - Par value /wE_eK.
应付债券-债券溢价 Bond payable - Excess q4i8Sp>
应付债券-债券折价 Bond payable - Discount 7]%il[
应付债券-应计利息 Bond payable - Accrued interest (J&Xo.<Z-
长期应付款 Long term payable !yX<v%>_0
专项应付款 Specific payable s8[9YfuW
其他长期负债 Other long term liabilities p2vBj. *J
应交税金-所得税 Tax payable - income tax Nr9[Vz?$P
应交税金-增值税 Tax payable - VAT #sU~fq
应交税金-营业税 Tax payable - business tax h50StZ8Yr
应交税金-消费税 Tax payable - consumable tax dV{Hn {(
应交税金-其他 Tax payable - others RRqMwy>%
递延税款贷项 Deferred taxation credit ^P/D8cXa4
股本 Share capital hPz
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已归还投资 Investment returned //lZmyP?
利润分配-其他转入 Profit appropriation - other transfer in rR@n>
Xx
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (QSWb>np
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {@5WeWlz~
利润分配-提取储备基金 Profit appropriation - reserve fund e6HlOGPVQH
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wLSZL
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !rg0U<bO!
利润分配-利润归还投资 Profit appropriation - return investment by profit cqY.^f.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6 ]PM!6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S7ehk
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M/a/H=J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~'J =!Xy
期初未分配利润 Retained earnings, beginning of the year I`W-RWZ
资本公积-股本溢价 Capital surplus - share premium .k`*$1?73x
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q
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资本公积-接受现金捐赠 Capital surplus - cash donation O2]r]9sh*
资本公积-股权投资准备 Capital surplus - investment reserve i @9Qb
资本公积-拨款转入 Capital surplus - subsidiary ;"Y;l=9_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K#UA M.
资本公积-其他 Capital surplus - others 3B".Gsm)X
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0ITA3v8{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qM>OE8c#/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yp{F8V 8
盈余公积-储备基金 Surplus reserve - reserve fund LnTe_Q7_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund cm@ oun
盈余公积-利润归还投资 Surplus reserve - reture investment by investment # )mkD4
主营业务收入 Sales M.:@<S
主营业务成本 Cost of sales m0\"C-Bk
主营业务税金及附加 Sales tax RO$@>vL
营业费用 Operating expenses 4 uy @ {
管理费用 General and administrative expenses 8U<.16+5Q
财务费用 Financial expenses 4zqE?$HM'
投资收益 Investment income +%}5{lu_e
其他业务收入 Other operating income ?PE1aB+{:
营业外收入 Non-operating income 'RV\}gqZ
补贴收入 Subsidy income ,rFLpQl
其他业务支出 Other operating expenses 7
Mki?EG
营业外支出 Non-operating expenses 3]`qnSYBv
所得税 Income tax YY:iPaGO
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