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 。 7U`8W\-
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现金 Cash in hand C:{&cIFrPe
银行存款 Cash in bank z[*Y%o8-r
其他货币资金-外埠存款Other monetary assets - cash in other cities g
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其他货币资金-银行本票 Other monetary assets - cashier‘s check g0Jy:`M
其他货币资金-银行汇票 Other monetary assets - bank draft S'(Hl}h!.
其他货币资金-信用卡 Other monetary assets - credit cards @2R+?2 j
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4 ky/a1y-
其他货币资金-存出投资款 Other monetary assets - cash for investment B+2Jea,N
短期投资-股票投资 Investments - Short term - stocks h f9yK6
短期投资-债券投资 Investments - Short term - bonds f$]ttU U
短期投资-基金投资 Investments - Short term - funds :B1a2Y^"
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment u\P)x~-TM
长期股权投资-股票投资 Long term equity investment - stocks ;%Rp=&J
长期股权投资-其他股权投资 Long term equity investment - others 66MWOrr
长期债券投资-债券投资 Long term securities investemnt - bonds q\T}jF\t
长期债券投资-其他债权投资 Long term securities investment - others #PZBh
长期投资减值准备 Provision for long-term investment CQ^I;[=d
应收票据 Notes receivable ZA8FX
应收股利 Dividends receivable ?PDrj/: *
应收利息 Interest receivable _Rey~]iJJ8
应收帐款 Trade debtors 9<6Hs3|.!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors g%2twq_
预付帐款 Prepayment 6I~{~YvB"
应收补贴款 Allowance receivable Y"'k $jS-
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 QliP9-im3
其他流动资产 Other current assets eW zyydl
物资采购 Purchase ]_&pIBp
原材料 Raw materials Cswa5l`af
包装物 Packing materials ["XS|"DM
低值易耗品 Low value consumbles UCS`09KNJ
材料成本差异 Material cost difference O>sE~~g]?
自制半成品 Self-manufactured goods qwDoYyyu
库存商品 Finished goods -[-Ry6G
商品进销差价 Difference between purchase & sales of commodities MD=VR(P?eq
委托加工物资 Consigned processiong material ;P2(C >|
委托代销商品 Consignment-out I<L<xwh1(E
受托代销商品 Consignment-in Z=CY6Zu7
分期收款发出商品 Goods on instalment sales ~7"6Y]
存货跌价准备 Provision for obsolete stocks <nE |Y@S
待摊费用 Prepaid expenses aFV d}RO0
待处理流动资产损益 Unsettled G/L on current assets ~AG."<}
待处理固定资产损益 Unsettled G/L on fixed assets W5a>6u=g,
委托贷款-本金 Consignment loan - principle ljRR{HOl
委托贷款-利息 Consignment loan - interest v}-j ls
委托贷款-减值准备 Consignment loan - provision :h)A/k_
固定资产-房屋建筑物 Fixed assets - Buildings /dt'iai~l
固定资产-机器设备 Fixed assets - Plant and machinery ~
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =OU]<%
固定资产-运输设备 Fixed assets - Automobiles z]F4Z'(e.
累计折旧 Accumulated depreciation B#9T6|2
固定资产减值准备 Impairment of fixed assets 8GFA}_(^R
工程物资-专用材料 Project material - specific materials I0]"o#LjT
工程物资-专用设备 Project material - specific equipment DC8,ns]!y
工程物资-预付大型设备款 Project material - prepaid for equipment {uuvgFC
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }%I)bU
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress .3*VkAs
固定资产清理 Disposal of fixed assets n*U
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无形资产-专利权 Intangible assets - patent )./.rtP|4
无形资产-非专利技术 Intangible assets - industrial property and know-how ^7&0Pm
无形资产-商标权 Intangible assets - trademark rights <6)
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无形资产-土地使用权 Intangible assets - land use rights /"%QIy'{
无形资产-商誉 Intangible assets - goodwill 4*aNdh[t.
无形资产减值准备 Impairment of intangible assets /]*#+;;%
长期待摊费用 Deferred assets "JCvsCe
未确认融资费用 Unrecognized finance fees B)`^/^7
其他长期资产 Other long term assets 1WMwTBHy+
递延税款借项 Deferred assets debits %*wOJx
应付票据 Notes payable =\l7k<
应付帐款 Trade creditors ViG4tb
预收帐款 Adanvances from customers J((.z
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代销商品款 Consignment-in payables "3Z<V8xB
其他应交款 Other payable to government xr\wOQ*`
其他应付款 Other creditors $S0eERga
应付股利 Proposed dividends 9AROvq|#
待转资产价值 Donated assets ]kd
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预计负债 Accrued liabilities qg;fh]j%
应付短期债券 Short-term debentures payable )wwQv2E
其他流动负债 Other current liabilities ET7(n0*P}]
预提费用 Accrued expenses c(<,qWH
应付工资 Payroll payable C4ut!I #
应付福利费 Welfare payable q$=EUB"C
短期借款-抵押借款 Bank loans - Short term - pledged h.W;Dmf6]
短期借款-信用借款 Bank loans - Short term - credit \PB ~6
短期借款-担保借款 Bank loans - Short term - guaranteed !B_?_ a
一年内到期长期借款 Long term loans due within one year +T@a/(Gl
一年内到期长期应付款 Long term payable due within one year Rtl;*ZAS
长期借款 Bank loans - Long term _,2P4
应付债券-债券面值 Bond payable - Par value ~CB6+t
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应付债券-债券溢价 Bond payable - Excess T8i9
应付债券-债券折价 Bond payable - Discount VIxt;yE
应付债券-应计利息 Bond payable - Accrued interest F+@E6I'g
长期应付款 Long term payable ' 1aU0<
专项应付款 Specific payable fYzO
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其他长期负债 Other long term liabilities uUczD 8y
应交税金-所得税 Tax payable - income tax O}!L;?
应交税金-增值税 Tax payable - VAT {A2SG#}
应交税金-营业税 Tax payable - business tax > Rbgg1^]5
应交税金-消费税 Tax payable - consumable tax <k^P>Irb3t
应交税金-其他 Tax payable - others +{j? +4(B
递延税款贷项 Deferred taxation credit ?wR;"
股本 Share capital Pb|
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已归还投资 Investment returned .bYDj&]P{
利润分配-其他转入 Profit appropriation - other transfer in 'sL>U$(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rwlV\BU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xwj%X%2
利润分配-提取储备基金 Profit appropriation - reserve fund nJ|8#U7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A2b
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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 :I5]|pt
利润分配-利润归还投资 Profit appropriation - return investment by profit o2 5kFD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^#R-_I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }V3p <
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _=_]Yx
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r'p;Nj.
期初未分配利润 Retained earnings, beginning of the year )
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资本公积-股本溢价 Capital surplus - share premium .d5|Fs~B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w49Wl>M
资本公积-接受现金捐赠 Capital surplus - cash donation |Mp_qg?g
资本公积-股权投资准备 Capital surplus - investment reserve byv(:xk|'e
资本公积-拨款转入 Capital surplus - subsidiary B(mxW8y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $;_'5`xs
资本公积-其他 Capital surplus - others W&]grG2/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MO:##C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,XW6W&vR;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sa`7_KB
盈余公积-储备基金 Surplus reserve - reserve fund 7;C9V`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund aho;HM$hjP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~u&3Ki*x
主营业务收入 Sales I'o9.B8%#
主营业务成本 Cost of sales vL13~q*F
主营业务税金及附加 Sales tax 8 F'i5i
营业费用 Operating expenses 8=7u,t
管理费用 General and administrative expenses aI
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财务费用 Financial expenses e:V(kzAY;
投资收益 Investment income -pj&|<
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其他业务收入 Other operating income 56*}}B$?
营业外收入 Non-operating income 6:B[8otQ
补贴收入 Subsidy income LS?hb)7
其他业务支出 Other operating expenses +7o3TA]-
营业外支出 Non-operating expenses sb_>D`>
所得税 Income tax j?6%=KuX<
$6:j3ZTXrt