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 。 &=^YN"=Z
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现金 Cash in hand y'5`Uo?\",
银行存款 Cash in bank 0Ra%>e(I^
其他货币资金-外埠存款Other monetary assets - cash in other cities K<rv
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 57wHo[CJ
其他货币资金-银行汇票 Other monetary assets - bank draft 38GkV.e}$
其他货币资金-信用卡 Other monetary assets - credit cards 6&
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit &HQ_e$1
其他货币资金-存出投资款 Other monetary assets - cash for investment ;9CbioO
短期投资-股票投资 Investments - Short term - stocks tVv/G~(
短期投资-债券投资 Investments - Short term - bonds de/oK c
短期投资-基金投资 Investments - Short term - funds I A%ZCdA;
短期投资-其他投资 Investments - Short term - others kzk8b?rOA
短期投资跌价准备 Provision for short-term investment i/.#`
长期股权投资-股票投资 Long term equity investment - stocks tzShds
长期股权投资-其他股权投资 Long term equity investment - others F;bkV}^
长期债券投资-债券投资 Long term securities investemnt - bonds AQ&vq$
长期债券投资-其他债权投资 Long term securities investment - others 8NkyT_\
长期投资减值准备 Provision for long-term investment Cnr=1E=
应收票据 Notes receivable <z#.J]
应收股利 Dividends receivable `w&?SXFO8
应收利息 Interest receivable htT9Hrx
应收帐款 Trade debtors C$0rl74Wi
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7W'&v+\
预付帐款 Prepayment tQ*?L
应收补贴款 Allowance receivable c/7}5#Rs
其他应收款 Other debtors P{LS +.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v2IcDz`}7
其他流动资产 Other current assets s~QIs
物资采购 Purchase %+htA0aX
原材料 Raw materials @HzK)%@
包装物 Packing materials 6B|OKwL
低值易耗品 Low value consumbles o~<jayqU
材料成本差异 Material cost difference YqmsL<
自制半成品 Self-manufactured goods S{RRlR6Z
库存商品 Finished goods ?)ct@,Ek$
商品进销差价 Difference between purchase & sales of commodities Kton$%Li
委托加工物资 Consigned processiong material PR/>E60H
委托代销商品 Consignment-out
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受托代销商品 Consignment-in <BIQc,)2}
分期收款发出商品 Goods on instalment sales w~_ycY.e
存货跌价准备 Provision for obsolete stocks >/Gw)K}#E
待摊费用 Prepaid expenses a@Vk(3Rx_
待处理流动资产损益 Unsettled G/L on current assets ?V}ub>J/=
待处理固定资产损益 Unsettled G/L on fixed assets ]x).C[^
委托贷款-本金 Consignment loan - principle .sc80i4
委托贷款-利息 Consignment loan - interest ^*YoNd_kpN
委托贷款-减值准备 Consignment loan - provision 6.9C4
固定资产-房屋建筑物 Fixed assets - Buildings 9@ 4]t6h[
固定资产-机器设备 Fixed assets - Plant and machinery p$G3<Z&7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *
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固定资产-运输设备 Fixed assets - Automobiles 3ZC@q
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累计折旧 Accumulated depreciation -Bq]E,Xf)
固定资产减值准备 Impairment of fixed assets *<:6A&'D9
工程物资-专用材料 Project material - specific materials 9_?<T;]"
工程物资-专用设备 Project material - specific equipment n
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工程物资-预付大型设备款 Project material - prepaid for equipment +PnuWK$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mU(v9Jpf7
在建工程 Construction in progress h oO847
在建工程减值准备 Impairment of construction in progress yZ!~m3Q
固定资产清理 Disposal of fixed assets _k :BY
无形资产-专利权 Intangible assets - patent o~9sO=-O
无形资产-非专利技术 Intangible assets - industrial property and know-how ^62z\Y
无形资产-商标权 Intangible assets - trademark rights "Bv V89
无形资产-土地使用权 Intangible assets - land use rights fN@ZJ~F%j
无形资产-商誉 Intangible assets - goodwill B uso
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无形资产减值准备 Impairment of intangible assets & kVa*O
长期待摊费用 Deferred assets AFM+`{Cq
未确认融资费用 Unrecognized finance fees AOkG.u-k
其他长期资产 Other long term assets ~3-"1E>Rgy
递延税款借项 Deferred assets debits /NjBC[P
应付票据 Notes payable 1ni72iz\
应付帐款 Trade creditors #6
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预收帐款 Adanvances from customers O8A(OfX
代销商品款 Consignment-in payables +8W5amk.P|
其他应交款 Other payable to government :Tv>)N
其他应付款 Other creditors (&87 zk
应付股利 Proposed dividends |Xm$O1Wa
待转资产价值 Donated assets Pr>05lg
预计负债 Accrued liabilities o=#ym4hJ%
应付短期债券 Short-term debentures payable oH&@F@r:+
其他流动负债 Other current liabilities >itNa.K
预提费用 Accrued expenses
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应付工资 Payroll payable oemN$g&7
应付福利费 Welfare payable m&b1H9ymd
短期借款-抵押借款 Bank loans - Short term - pledged <,0/BMz
短期借款-信用借款 Bank loans - Short term - credit $T#fCx/
短期借款-担保借款 Bank loans - Short term - guaranteed 0>Td4qr+u
一年内到期长期借款 Long term loans due within one year I^( pZ9
一年内到期长期应付款 Long term payable due within one year u{va2n/
长期借款 Bank loans - Long term j24DL+
应付债券-债券面值 Bond payable - Par value (3$DUvx7
应付债券-债券溢价 Bond payable - Excess yH]Q;X'
应付债券-债券折价 Bond payable - Discount 16]Ay&Kn!
应付债券-应计利息 Bond payable - Accrued interest ~4Gc~ "
长期应付款 Long term payable MRXw)NAw
专项应付款 Specific payable p-_9I7?
其他长期负债 Other long term liabilities i$p2am8f
应交税金-所得税 Tax payable - income tax %FM26^
应交税金-增值税 Tax payable - VAT T@{ab1KV
应交税金-营业税 Tax payable - business tax U?Dr0wD;[
应交税金-消费税 Tax payable - consumable tax pnE]B0e
应交税金-其他 Tax payable - others Dq<DW2It>
递延税款贷项 Deferred taxation credit iZiT/#, H2
股本 Share capital Z3YKG{g
已归还投资 Investment returned ^`iz%^
利润分配-其他转入 Profit appropriation - other transfer in E9>z.vV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IDJ2epW*;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "adic?5
利润分配-提取储备基金 Profit appropriation - reserve fund ^'`(E_2u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i ]8bj5j{
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3u[8;1}7Q
利润分配-利润归还投资 Profit appropriation - return investment by profit Jn d_cJ ]a
利润分配-应付优先股股利 Profit appropriation - preference shares dividends AZ4?N.X?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7g]mrI@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eR>8V8@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CJCxL\
期初未分配利润 Retained earnings, beginning of the year ?D2a"a$^
资本公积-股本溢价 Capital surplus - share premium ~GX
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eGg6wd
资本公积-接受现金捐赠 Capital surplus - cash donation T
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资本公积-股权投资准备 Capital surplus - investment reserve h%$^s
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资本公积-拨款转入 Capital surplus - subsidiary H"^9g3U
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zSD_t
资本公积-其他 Capital surplus - others *yw!Y{e!9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?Y
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1U.X[}e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wT- <#+L\
盈余公积-储备基金 Surplus reserve - reserve fund @v@F%JCZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %L]sQq,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment k7rg:P
主营业务收入 Sales u
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主营业务成本 Cost of sales _V1:'T8
主营业务税金及附加 Sales tax QtG6v<A
营业费用 Operating expenses w9<'0wcs
管理费用 General and administrative expenses r,.j^a
财务费用 Financial expenses 60{DR >S
投资收益 Investment income <`=Kt[_BQ
其他业务收入 Other operating income R_g(6l"3R^
营业外收入 Non-operating income )sdHJ
补贴收入 Subsidy income RD)Vb$.B:
其他业务支出 Other operating expenses &PL=nI\)
营业外支出 Non-operating expenses &dWGa+e
所得税 Income tax tbR
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