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 。 lr
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现金 Cash in hand qcSlY&6+
银行存款 Cash in bank 0L_JP9e
其他货币资金-外埠存款Other monetary assets - cash in other cities >TT4;p h
其他货币资金-银行本票 Other monetary assets - cashier‘s check oz(V a!
其他货币资金-银行汇票 Other monetary assets - bank draft 9
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其他货币资金-信用卡 Other monetary assets - credit cards `;yfSoY
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9K`(Ys&
其他货币资金-存出投资款 Other monetary assets - cash for investment Lj"@JF;c
短期投资-股票投资 Investments - Short term - stocks 2 HNKq<
短期投资-债券投资 Investments - Short term - bonds nCZ&FNi{O~
短期投资-基金投资 Investments - Short term - funds 59;p|
短期投资-其他投资 Investments - Short term - others S:IhJQ4K
短期投资跌价准备 Provision for short-term investment FA}dKE=c
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长期股权投资-股票投资 Long term equity investment - stocks 88]V6Rm9[*
长期股权投资-其他股权投资 Long term equity investment - others AM4lAq_
长期债券投资-债券投资 Long term securities investemnt - bonds kQ5mIJ9(
长期债券投资-其他债权投资 Long term securities investment - others rz%8Vigb
长期投资减值准备 Provision for long-term investment ToWiXH)4
应收票据 Notes receivable E-Nc|A
应收股利 Dividends receivable :C*7DS
应收利息 Interest receivable \&K{v#g~
应收帐款 Trade debtors ?6;9r[ p
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .v?x>iV
预付帐款 Prepayment \':'8:E
应收补贴款 Allowance receivable + niz(]
其他应收款 Other debtors cI~uI'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors SJg4P4|
其他流动资产 Other current assets z>rl7&[@
物资采购 Purchase YIjY?
原材料 Raw materials i^SuVca
包装物 Packing materials ;m<22
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低值易耗品 Low value consumbles ]}t6V]`Q
材料成本差异 Material cost difference TPjElBh
自制半成品 Self-manufactured goods TI^W=5W@@
库存商品 Finished goods N~rA /B]T
商品进销差价 Difference between purchase & sales of commodities ;L1Q"Hxh
委托加工物资 Consigned processiong material u^HC1r|%
委托代销商品 Consignment-out pZo:\n5o
受托代销商品 Consignment-in vGe];
分期收款发出商品 Goods on instalment sales {kCCpU
存货跌价准备 Provision for obsolete stocks U($bR|%D
待摊费用 Prepaid expenses a8D7n Ea
待处理流动资产损益 Unsettled G/L on current assets ]S@zhQ
待处理固定资产损益 Unsettled G/L on fixed assets ZqtL4M~9
委托贷款-本金 Consignment loan - principle g=)B+SY'
委托贷款-利息 Consignment loan - interest US5 ]@!
委托贷款-减值准备 Consignment loan - provision _{Q)5ooP
固定资产-房屋建筑物 Fixed assets - Buildings :G3PdQb^
固定资产-机器设备 Fixed assets - Plant and machinery Gw!VPFV>W
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ENZjRf4
固定资产-运输设备 Fixed assets - Automobiles Blw AD
累计折旧 Accumulated depreciation bTBV:]w
固定资产减值准备 Impairment of fixed assets HQtR;[1
工程物资-专用材料 Project material - specific materials ''t\J^+&
工程物资-专用设备 Project material - specific equipment kYbqb?
工程物资-预付大型设备款 Project material - prepaid for equipment ]ySm|&aU
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 6pJFrWe{
在建工程 Construction in progress 4eFqD;
在建工程减值准备 Impairment of construction in progress R;mA2:W)x
固定资产清理 Disposal of fixed assets x*H,eY3
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how ltQo_k
无形资产-商标权 Intangible assets - trademark rights #mT\B[4h
无形资产-土地使用权 Intangible assets - land use rights >:o$h2
无形资产-商誉 Intangible assets - goodwill b/[$bZD5o
无形资产减值准备 Impairment of intangible assets 1SAO6Wh
长期待摊费用 Deferred assets (,nQ7,2EX
未确认融资费用 Unrecognized finance fees !4.VK-a9V%
其他长期资产 Other long term assets F,dPmR
递延税款借项 Deferred assets debits `$PdI4~J
应付票据 Notes payable {ef9ov Xk
应付帐款 Trade creditors p{@j M
预收帐款 Adanvances from customers |Y-{)5/5}
代销商品款 Consignment-in payables RSfB9)3D
其他应交款 Other payable to government `T'[H/
其他应付款 Other creditors v2Ft=_*G|
应付股利 Proposed dividends .1{:Q1"S
待转资产价值 Donated assets 0r_3:#Nn
预计负债 Accrued liabilities ~ 3!yd0[k
应付短期债券 Short-term debentures payable :@rq+wvP
其他流动负债 Other current liabilities hwx1 fpo4
预提费用 Accrued expenses X%C`('"R
应付工资 Payroll payable 8SZZ_tS3r
应付福利费 Welfare payable As{Q9o5j/
短期借款-抵押借款 Bank loans - Short term - pledged et`1#_o
短期借款-信用借款 Bank loans - Short term - credit ;*c8,I;
短期借款-担保借款 Bank loans - Short term - guaranteed ltWEA
一年内到期长期借款 Long term loans due within one year oV/:T\Qn=
一年内到期长期应付款 Long term payable due within one year rF^H\U:w
长期借款 Bank loans - Long term "xI70c{
应付债券-债券面值 Bond payable - Par value D6I-:{ws
应付债券-债券溢价 Bond payable - Excess EpW89X
应付债券-债券折价 Bond payable - Discount 2y"L&3W
应付债券-应计利息 Bond payable - Accrued interest \sn
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长期应付款 Long term payable 7|@FN7]5NF
专项应付款 Specific payable A!$;pwn0
其他长期负债 Other long term liabilities *w#^`yeo
应交税金-所得税 Tax payable - income tax 1La?x'{2MP
应交税金-增值税 Tax payable - VAT G1
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应交税金-营业税 Tax payable - business tax g+j\wvx0
应交税金-消费税 Tax payable - consumable tax BT^Im=A
应交税金-其他 Tax payable - others Kj7
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递延税款贷项 Deferred taxation credit d53Eu`QW?
股本 Share capital o[aP+O Md
已归还投资 Investment returned A3Xfu$[u
利润分配-其他转入 Profit appropriation - other transfer in H'"=C&D~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7VIfRN{5n
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 01n7ua*XX
利润分配-提取储备基金 Profit appropriation - reserve fund BCmKzv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l NLa:j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x%yzhIRR
利润分配-利润归还投资 Profit appropriation - return investment by profit [-0=ZKH?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h.pVIO`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fy*t[
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GU0[K#%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cd&sAK"
期初未分配利润 Retained earnings, beginning of the year D nl|B\
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve no$X0ia
资本公积-接受现金捐赠 Capital surplus - cash donation 5yL\@7u`
资本公积-股权投资准备 Capital surplus - investment reserve 'F%h]4|1
资本公积-拨款转入 Capital surplus - subsidiary %oOSmt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 84_Y+_9
资本公积-其他 Capital surplus - others TV Zf@U
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \"a~~Koe
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $ba*=/{[q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F Jp<J
盈余公积-储备基金 Surplus reserve - reserve fund en"\2+{Cg
盈余公积-企业发展基金 Surplus reserve - enterprise development fund R('\i/fy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bdcs}Ga
主营业务收入 Sales \;+TZ1i_
主营业务成本 Cost of sales vX?C9Fr 2
主营业务税金及附加 Sales tax i'B$Xr
营业费用 Operating expenses
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管理费用 General and administrative expenses %0zp`'3Y
财务费用 Financial expenses 7/HX!y{WP
投资收益 Investment income 58t_j54
其他业务收入 Other operating income nKmf#
营业外收入 Non-operating income {t*CSI
补贴收入 Subsidy income ?X+PNw|pf
其他业务支出 Other operating expenses @8Cja.H
营业外支出 Non-operating expenses b5#Jo2C`AJ
所得税 Income tax ,z01*Yx
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