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 。 PU2^4h/[`
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现金 Cash in hand DP8%/CV!*
银行存款 Cash in bank &|K9qa~)Y
其他货币资金-外埠存款Other monetary assets - cash in other cities 5<>"d :9
其他货币资金-银行本票 Other monetary assets - cashier‘s check YctWSfh
其他货币资金-银行汇票 Other monetary assets - bank draft ! }>CEE
其他货币资金-信用卡 Other monetary assets - credit cards }ip3d m
其他货币资金-信用证保证金 Other monetary assets - L/C deposit kj>!&W57
其他货币资金-存出投资款 Other monetary assets - cash for investment UasU/Q <
短期投资-股票投资 Investments - Short term - stocks OfK>-8
短期投资-债券投资 Investments - Short term - bonds KDS}"/
短期投资-基金投资 Investments - Short term - funds KjNA PfL
短期投资-其他投资 Investments - Short term - others -hY@r 7y
短期投资跌价准备 Provision for short-term investment /U
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长期股权投资-股票投资 Long term equity investment - stocks ,(A
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长期股权投资-其他股权投资 Long term equity investment - others b]b+PK*h
长期债券投资-债券投资 Long term securities investemnt - bonds |E9'ii&?B
长期债券投资-其他债权投资 Long term securities investment - others bgYUsc*uR
长期投资减值准备 Provision for long-term investment AnK~<9WQj
应收票据 Notes receivable -.OZ
应收股利 Dividends receivable bn%4s[CVb4
应收利息 Interest receivable 1N}vz(0"
应收帐款 Trade debtors QnA~,z/.w
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors yu>o7ie+;Y
预付帐款 Prepayment }0IeKpu5
应收补贴款 Allowance receivable :2.<JUDM
其他应收款 Other debtors o/6VOX
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :>y;*x0w
其他流动资产 Other current assets VTa%
物资采购 Purchase =<%[P9y
原材料 Raw materials ifcp!l+8
包装物 Packing materials FyQr$;r
低值易耗品 Low value consumbles !(HP
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材料成本差异 Material cost difference a*&(cn
自制半成品 Self-manufactured goods 1Ror1%Q"?
库存商品 Finished goods Ae[fW97
商品进销差价 Difference between purchase & sales of commodities w>o/)TTJL
委托加工物资 Consigned processiong material mxE
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委托代销商品 Consignment-out G}Ko*:fWS
受托代销商品 Consignment-in #U(kK(uO
分期收款发出商品 Goods on instalment sales 5ZX
存货跌价准备 Provision for obsolete stocks W\2 ']7}e
待摊费用 Prepaid expenses Za,myuI+
待处理流动资产损益 Unsettled G/L on current assets N%F4ug@i
待处理固定资产损益 Unsettled G/L on fixed assets 5eiKMKW[
委托贷款-本金 Consignment loan - principle \U3v5|Q
委托贷款-利息 Consignment loan - interest 2?{'(iay
委托贷款-减值准备 Consignment loan - provision GC~nr-O
固定资产-房屋建筑物 Fixed assets - Buildings u].7+{
固定资产-机器设备 Fixed assets - Plant and machinery k1.%ZZMM
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S Rk%BJ? ~
固定资产-运输设备 Fixed assets - Automobiles BwkY;Ur/AL
累计折旧 Accumulated depreciation npd:a Gx
固定资产减值准备 Impairment of fixed assets >=4('
工程物资-专用材料 Project material - specific materials JW!.+
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工程物资-专用设备 Project material - specific equipment .DI?-=p|_#
工程物资-预付大型设备款 Project material - prepaid for equipment {_mVf
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^
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在建工程 Construction in progress %!r.)Wx|2
在建工程减值准备 Impairment of construction in progress n@L@pgo%~
固定资产清理 Disposal of fixed assets d
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无形资产-专利权 Intangible assets - patent T 5F)
无形资产-非专利技术 Intangible assets - industrial property and know-how -p?&vQDo`
无形资产-商标权 Intangible assets - trademark rights ~yt 7L,OQ
无形资产-土地使用权 Intangible assets - land use rights ,5x#o
无形资产-商誉 Intangible assets - goodwill 9Z2 1|5
无形资产减值准备 Impairment of intangible assets !B92W
长期待摊费用 Deferred assets ]}kw'&
未确认融资费用 Unrecognized finance fees pztfm'
其他长期资产 Other long term assets v[2&0&!K#
递延税款借项 Deferred assets debits wBvVY3VQ^
应付票据 Notes payable vz~Oi
应付帐款 Trade creditors 51u\am'T
预收帐款 Adanvances from customers 3FtL<7B'.
代销商品款 Consignment-in payables Vm[F~2+HX
其他应交款 Other payable to government )tKSooW
其他应付款 Other creditors r6nnRN/S=
应付股利 Proposed dividends Vef!5]t5
待转资产价值 Donated assets 1+gF fKq
预计负债 Accrued liabilities #N"u 0
应付短期债券 Short-term debentures payable 51`&%V{daL
其他流动负债 Other current liabilities "X^<g{]
预提费用 Accrued expenses |lcp
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应付工资 Payroll payable v3aPHf
应付福利费 Welfare payable xr{Ym99E$
短期借款-抵押借款 Bank loans - Short term - pledged y%X!l(gQ
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed $btu
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一年内到期长期借款 Long term loans due within one year KzP{bK5/
一年内到期长期应付款 Long term payable due within one year i!RfUod
长期借款 Bank loans - Long term haY]gmC
应付债券-债券面值 Bond payable - Par value Aj|->Y
应付债券-债券溢价 Bond payable - Excess k qL.ZR
应付债券-债券折价 Bond payable - Discount zPc"r$'0U
应付债券-应计利息 Bond payable - Accrued interest J
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长期应付款 Long term payable Ix6\5}.c 9
专项应付款 Specific payable "a=Hr4C*r
其他长期负债 Other long term liabilities hHhDs>tB
应交税金-所得税 Tax payable - income tax ,0a_ou"P=_
应交税金-增值税 Tax payable - VAT xnt) 1Q
应交税金-营业税 Tax payable - business tax 1*yxSU@uY
应交税金-消费税 Tax payable - consumable tax Q3(ulgl]
应交税金-其他 Tax payable - others OxYAM,F
递延税款贷项 Deferred taxation credit -iS^VzI|I
股本 Share capital F3EAjO)ch
已归还投资 Investment returned *!ng)3#
利润分配-其他转入 Profit appropriation - other transfer in j<P;:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4~&3.1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W} i6{Vh
利润分配-提取储备基金 Profit appropriation - reserve fund GdcXU:J /
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QM#Vl19>j(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $3PDe
利润分配-利润归还投资 Profit appropriation - return investment by profit W-l+%T!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #|ts1lD#ah
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =T,Q7Dh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AU3Rz&~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year Q(]m1\a
资本公积-股本溢价 Capital surplus - share premium gK QJ^a\!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BLyV~
资本公积-接受现金捐赠 Capital surplus - cash donation 60vmjm Xl
资本公积-股权投资准备 Capital surplus - investment reserve .@E5dw5
资本公积-拨款转入 Capital surplus - subsidiary Yu\$Y0 {]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation XZ~kXE;B(
资本公积-其他 Capital surplus - others X'jyR:ut#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @k&6\1/U
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (<r)xkn
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T2MC`s|`
盈余公积-储备基金 Surplus reserve - reserve fund tkT,M,]?9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tj#S')s8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales }[;ZZm?
主营业务成本 Cost of sales !i) !|9e
主营业务税金及附加 Sales tax 1hY| XZ%qd
营业费用 Operating expenses iR nj N
管理费用 General and administrative expenses qC> tni%
财务费用 Financial expenses D{6y^@/
投资收益 Investment income Q-'j131[
其他业务收入 Other operating income x*7A33@i
营业外收入 Non-operating income |@iM(MM[?
补贴收入 Subsidy income KU,SAcfR7
其他业务支出 Other operating expenses @01.Pd
营业外支出 Non-operating expenses Q38+`EhLA
所得税 Income tax P|<V0
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