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 。 :{M1]0NH
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现金 Cash in hand !R3ZyZcX
银行存款 Cash in bank *S] K@g
其他货币资金-外埠存款Other monetary assets - cash in other cities #ByrX\
其他货币资金-银行本票 Other monetary assets - cashier‘s check F8>J(7On
其他货币资金-银行汇票 Other monetary assets - bank draft /r Z`e'}
其他货币资金-信用卡 Other monetary assets - credit cards Erq%Ck(
其他货币资金-信用证保证金 Other monetary assets - L/C deposit I9g!#lbl
其他货币资金-存出投资款 Other monetary assets - cash for investment :2E?|}`7\
短期投资-股票投资 Investments - Short term - stocks Z Ne(sg~G
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds Y(Q!Oe
C
短期投资-其他投资 Investments - Short term - others +WB';D
短期投资跌价准备 Provision for short-term investment P=
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长期股权投资-股票投资 Long term equity investment - stocks `
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长期股权投资-其他股权投资 Long term equity investment - others q.Vcb!*$
长期债券投资-债券投资 Long term securities investemnt - bonds lt{yo\
长期债券投资-其他债权投资 Long term securities investment - others UQ.DKUg
长期投资减值准备 Provision for long-term investment vz}_^8O
应收票据 Notes receivable Bxs
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应收股利 Dividends receivable 3FhkK/@
应收利息 Interest receivable (#5TM1/A
应收帐款 Trade debtors MH h;>tw
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors P#N@W_""YD
预付帐款 Prepayment jb0LMl}/A
应收补贴款 Allowance receivable JmJNq$2#c
其他应收款 Other debtors RZ GD5`n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z<z\)
其他流动资产 Other current assets dBM> ;S;v
物资采购 Purchase oV=~Q#v
原材料 Raw materials 8
rA'd
包装物 Packing materials {>8u/
低值易耗品 Low value consumbles hH*/[|z
材料成本差异 Material cost difference jgd^{!
自制半成品 Self-manufactured goods Yo a|.
2f
库存商品 Finished goods 4I7;/ZgALQ
商品进销差价 Difference between purchase & sales of commodities 0="U'|J_
委托加工物资 Consigned processiong material T<S_C$O
委托代销商品 Consignment-out 1-:{&!
受托代销商品 Consignment-in ddG5g
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks O.^1r
待摊费用 Prepaid expenses 3Q_L6Wj~
待处理流动资产损益 Unsettled G/L on current assets HYWKx><
待处理固定资产损益 Unsettled G/L on fixed assets J'4V_Kjg-
委托贷款-本金 Consignment loan - principle |"o/GUI~
委托贷款-利息 Consignment loan - interest 5dem~YY5
委托贷款-减值准备 Consignment loan - provision -wUw)gJbM
固定资产-房屋建筑物 Fixed assets - Buildings HqKI|^
固定资产-机器设备 Fixed assets - Plant and machinery ,V{Cy`bi
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )9?
^;HS
固定资产-运输设备 Fixed assets - Automobiles wTK>U`o
累计折旧 Accumulated depreciation R@Bnrk
固定资产减值准备 Impairment of fixed assets sH`(y)`_
工程物资-专用材料 Project material - specific materials <[w>Mbqj_
工程物资-专用设备 Project material - specific equipment z3Ro*yJU
工程物资-预付大型设备款 Project material - prepaid for equipment U?sio%`(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production j%@wQVxq
在建工程 Construction in progress [lbe_
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在建工程减值准备 Impairment of construction in progress FNB4YZ6
固定资产清理 Disposal of fixed assets X4dXO5\
无形资产-专利权 Intangible assets - patent %X>P+6<=
无形资产-非专利技术 Intangible assets - industrial property and know-how [7*$Sd
无形资产-商标权 Intangible assets - trademark rights mb_~
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无形资产-土地使用权 Intangible assets - land use rights g_2EH
无形资产-商誉 Intangible assets - goodwill HA W57N
无形资产减值准备 Impairment of intangible assets W^Z#_{
长期待摊费用 Deferred assets _7qGo7bpN
未确认融资费用 Unrecognized finance fees <QZ X""
其他长期资产 Other long term assets 'awZ-$#
递延税款借项 Deferred assets debits :3$-Qv X
应付票据 Notes payable t$yt8#Tk
应付帐款 Trade creditors }!n90
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预收帐款 Adanvances from customers :HTV 8;yc
代销商品款 Consignment-in payables g W(7jFl
其他应交款 Other payable to government 6i.!C5YX]
其他应付款 Other creditors =abBD
应付股利 Proposed dividends ]v6s](CE
待转资产价值 Donated assets "
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预计负债 Accrued liabilities qp)a`'Pq
应付短期债券 Short-term debentures payable 3El5g0'G
其他流动负债 Other current liabilities |ZBHXv
预提费用 Accrued expenses Sm(t
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应付工资 Payroll payable oA'LQ
应付福利费 Welfare payable )/_T`cN
短期借款-抵押借款 Bank loans - Short term - pledged ,oS<9kC68
短期借款-信用借款 Bank loans - Short term - credit [23F0-p
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year %L;;W,l$`)
一年内到期长期应付款 Long term payable due within one year Sx|)GTJJ|-
长期借款 Bank loans - Long term x;L.j7lzA;
应付债券-债券面值 Bond payable - Par value -D-]tL6w
应付债券-债券溢价 Bond payable - Excess 4~
YPLu
应付债券-债券折价 Bond payable - Discount +kN/-UsB
应付债券-应计利息 Bond payable - Accrued interest 9u2Mra
长期应付款 Long term payable k6mC_
专项应付款 Specific payable |r%lJmBB
其他长期负债 Other long term liabilities ~D$?.,=l
应交税金-所得税 Tax payable - income tax Q@"mL
应交税金-增值税 Tax payable - VAT u^NZsuak
应交税金-营业税 Tax payable - business tax e"]*^Q
应交税金-消费税 Tax payable - consumable tax ?O!'ZZX
应交税金-其他 Tax payable - others vx&r
递延税款贷项 Deferred taxation credit k,UezuV
股本 Share capital eTrIN,4
已归还投资 Investment returned { :m%n-
利润分配-其他转入 Profit appropriation - other transfer in +#IsRiH%>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qJ8@A}}8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c6"hk_
利润分配-提取储备基金 Profit appropriation - reserve fund Ebk_(Py\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S+7:fu2?+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7ga|4j3%
利润分配-利润归还投资 Profit appropriation - return investment by profit \ R
ff3$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aO'lk
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Pm*N!:u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K9 tuiD+j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ds9L4zfO
期初未分配利润 Retained earnings, beginning of the year ?!$uMKyt
资本公积-股本溢价 Capital surplus - share premium =|_{J"sv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Mw,7+
资本公积-接受现金捐赠 Capital surplus - cash donation yu>DVD
资本公积-股权投资准备 Capital surplus - investment reserve u_~*)w+mS@
资本公积-拨款转入 Capital surplus - subsidiary 4LfD{-_uW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E)h&<{%
资本公积-其他 Capital surplus - others n,+/%IZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /v^1/i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rl2*oOVz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F7r!zKXZ
盈余公积-储备基金 Surplus reserve - reserve fund 2kS]:4)T
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O=Cz*j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment E"|LA[o
主营业务收入 Sales 2V*<HlqOif
主营业务成本 Cost of sales 7Y>17=|
主营业务税金及附加 Sales tax 1dg y-$H~
营业费用 Operating expenses |9X$@R
管理费用 General and administrative expenses t"]+}]O
财务费用 Financial expenses 4Sq[I
投资收益 Investment income 4)i(`/U
其他业务收入 Other operating income ~)k OOoH
营业外收入 Non-operating income ,iQRf@#W_b
补贴收入 Subsidy income {+&qC\YF
其他业务支出 Other operating expenses 0 kM
4\En
营业外支出 Non-operating expenses !Xzne_V<
所得税 Income tax q4~w
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