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 。 MfkN]\Jyw
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现金 Cash in hand /Gfw8g\}
银行存款 Cash in bank :MDKC /mC
其他货币资金-外埠存款Other monetary assets - cash in other cities 'O-"\J\
其他货币资金-银行本票 Other monetary assets - cashier‘s check M'l ;:
其他货币资金-银行汇票 Other monetary assets - bank draft #|``ca54B
其他货币资金-信用卡 Other monetary assets - credit cards 8JUwf
其他货币资金-信用证保证金 Other monetary assets - L/C deposit m)D|l1AtF
其他货币资金-存出投资款 Other monetary assets - cash for investment {7pli{`
短期投资-股票投资 Investments - Short term - stocks {Hk}Kow
短期投资-债券投资 Investments - Short term - bonds 3= ;<$+I6
短期投资-基金投资 Investments - Short term - funds tZB<on<.)
短期投资-其他投资 Investments - Short term - others 9MqGIOQ${j
短期投资跌价准备 Provision for short-term investment 8a"%0d#
长期股权投资-股票投资 Long term equity investment - stocks C9 j|OSgk
长期股权投资-其他股权投资 Long term equity investment - others a-J.B.A$Z/
长期债券投资-债券投资 Long term securities investemnt - bonds k==h|\|
长期债券投资-其他债权投资 Long term securities investment - others ?Ss!
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长期投资减值准备 Provision for long-term investment ??/
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应收票据 Notes receivable v(%*b,^
应收股利 Dividends receivable SZCze"`[
应收利息 Interest receivable 0Y5_PTWb+Y
应收帐款 Trade debtors An/|+r\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t.C5+^+%
预付帐款 Prepayment 9(<@O%YU
应收补贴款 Allowance receivable /2VJX@h
其他应收款 Other debtors 2I{"XB
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors pI<f) r
其他流动资产 Other current assets m~ee/&T
物资采购 Purchase 7 Fsay+a
原材料 Raw materials }l9llu
包装物 Packing materials 5Jnlz@P9
低值易耗品 Low value consumbles 8Xs8A.
材料成本差异 Material cost difference o3}3p]S\
自制半成品 Self-manufactured goods % %UE+u@J
库存商品 Finished goods f(7GX3?
商品进销差价 Difference between purchase & sales of commodities Y`wSv NU
委托加工物资 Consigned processiong material Jj%K=sw
委托代销商品 Consignment-out g<
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受托代销商品 Consignment-in Q=yg8CQ
分期收款发出商品 Goods on instalment sales eb$#A _m
存货跌价准备 Provision for obsolete stocks B4 }bVjs
待摊费用 Prepaid expenses IV)j1
待处理流动资产损益 Unsettled G/L on current assets 18:%~
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待处理固定资产损益 Unsettled G/L on fixed assets b5n'=doR/I
委托贷款-本金 Consignment loan - principle )@bQu~Y
委托贷款-利息 Consignment loan - interest ]5:8Z@
委托贷款-减值准备 Consignment loan - provision 8DaL,bi*.
固定资产-房屋建筑物 Fixed assets - Buildings %ULr8)R;
固定资产-机器设备 Fixed assets - Plant and machinery ^5
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures d m%8K6|
固定资产-运输设备 Fixed assets - Automobiles ^_mj
累计折旧 Accumulated depreciation U~7c+}:c
固定资产减值准备 Impairment of fixed assets Kx JqbLUC
工程物资-专用材料 Project material - specific materials r",GC]
工程物资-专用设备 Project material - specific equipment qJUK_6|3
工程物资-预付大型设备款 Project material - prepaid for equipment @U}1EC{A
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,$&&-p I]
在建工程 Construction in progress QP J4
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在建工程减值准备 Impairment of construction in progress VVOd]2{
固定资产清理 Disposal of fixed assets 4H]L~^CD
无形资产-专利权 Intangible assets - patent r]36zX v
无形资产-非专利技术 Intangible assets - industrial property and know-how E-g_".agO
无形资产-商标权 Intangible assets - trademark rights 3=ymm^
无形资产-土地使用权 Intangible assets - land use rights VY\&8n}e(
无形资产-商誉 Intangible assets - goodwill 8Uxne2e
无形资产减值准备 Impairment of intangible assets }RqK84K
长期待摊费用 Deferred assets *CHX
未确认融资费用 Unrecognized finance fees H$4:lH&(
其他长期资产 Other long term assets *~i
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递延税款借项 Deferred assets debits 7D5]G-}x.
应付票据 Notes payable P7~ >mm+
应付帐款 Trade creditors "snw4if
预收帐款 Adanvances from customers Y:a]00&)#Y
代销商品款 Consignment-in payables $E.I84UfX
其他应交款 Other payable to government pyvSwD5t
其他应付款 Other creditors HyWCMK6b
应付股利 Proposed dividends "'\$
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待转资产价值 Donated assets PwLZkr@4^
预计负债 Accrued liabilities |Xy6PN8
应付短期债券 Short-term debentures payable M =r)I~
其他流动负债 Other current liabilities ~e@z;]CiY
预提费用 Accrued expenses n.0fVV-A
应付工资 Payroll payable @;RXL
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应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged [ibu/W$
短期借款-信用借款 Bank loans - Short term - credit D,FkB"ZZE
短期借款-担保借款 Bank loans - Short term - guaranteed XOS[No~
一年内到期长期借款 Long term loans due within one year @MCg%Afw
一年内到期长期应付款 Long term payable due within one year `W*U4?M
长期借款 Bank loans - Long term D}X\Ca"h
应付债券-债券面值 Bond payable - Par value @sC`!Rmy'-
应付债券-债券溢价 Bond payable - Excess kW&TJP+5*
应付债券-债券折价 Bond payable - Discount E~oOKQ5W
应付债券-应计利息 Bond payable - Accrued interest ]?[fsdAQW
长期应付款 Long term payable CizX<Cr}
专项应付款 Specific payable b1?'gn~
其他长期负债 Other long term liabilities N<injx
应交税金-所得税 Tax payable - income tax e**qF=HCw
应交税金-增值税 Tax payable - VAT [u*5z.^
应交税金-营业税 Tax payable - business tax &KR
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应交税金-消费税 Tax payable - consumable tax /
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应交税金-其他 Tax payable - others W:L
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递延税款贷项 Deferred taxation credit C>*u()q>4h
股本 Share capital *bA.zmzM
已归还投资 Investment returned r<^HmpUJ
利润分配-其他转入 Profit appropriation - other transfer in rh}J3S5vp
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OpYY{f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W9GVt$T7
利润分配-提取储备基金 Profit appropriation - reserve fund |8tilOqI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D!IY&H,wo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit ~FG]wNgS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PxDh7{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kL"2=7m;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V[Ui/M!9Z
期初未分配利润 Retained earnings, beginning of the year Ej8^Zg
资本公积-股本溢价 Capital surplus - share premium @r/nF5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^,T(mKS
资本公积-接受现金捐赠 Capital surplus - cash donation ?2Py_gkf
资本公积-股权投资准备 Capital surplus - investment reserve F@B]et7
资本公积-拨款转入 Capital surplus - subsidiary ( 0_2sfS
资本公积-外币资本折算差额 Capital surplus - foreign currency translation a HR"n|7{
资本公积-其他 Capital surplus - others :E )>\&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RdRp.pb8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *wB1,U{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5taT5?n2
盈余公积-储备基金 Surplus reserve - reserve fund .jWC$SVR
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n]o<S+z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %aVq+kC h
主营业务收入 Sales i6Emhji
主营业务成本 Cost of sales CdjI`
主营业务税金及附加 Sales tax ZeaA%y67U
营业费用 Operating expenses cB}D^O
管理费用 General and administrative expenses ou{2@"
财务费用 Financial expenses 8>in_h9
投资收益 Investment income mb^~qeRQ
其他业务收入 Other operating income +}os&[S
营业外收入 Non-operating income z/@slT
补贴收入 Subsidy income aE$[52
其他业务支出 Other operating expenses @O^6&\s>
营业外支出 Non-operating expenses R)s:rJQ=p
所得税 Income tax K} X&AJ5A
=R$u[~Xl2X