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 。 `@`CZg
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现金 Cash in hand A$
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银行存款 Cash in bank F;z FKvn
其他货币资金-外埠存款Other monetary assets - cash in other cities Q!"Li
其他货币资金-银行本票 Other monetary assets - cashier‘s check [A3hrSw
其他货币资金-银行汇票 Other monetary assets - bank draft qH-dT,`"{
其他货币资金-信用卡 Other monetary assets - credit cards v/^2K,[0>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ou(9Qf zN
其他货币资金-存出投资款 Other monetary assets - cash for investment GoF C!nx
短期投资-股票投资 Investments - Short term - stocks >N*QK6"=|
短期投资-债券投资 Investments - Short term - bonds ;~@2YPj
短期投资-基金投资 Investments - Short term - funds ! g}9xIL
短期投资-其他投资 Investments - Short term - others LAr6J
短期投资跌价准备 Provision for short-term investment O@ "6)/
长期股权投资-股票投资 Long term equity investment - stocks ")LF;e
长期股权投资-其他股权投资 Long term equity investment - others :H?p^d
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长期债券投资-债券投资 Long term securities investemnt - bonds v5*SoUOF
长期债券投资-其他债权投资 Long term securities investment - others YZoH{p9f
长期投资减值准备 Provision for long-term investment *+J&ebSTN
应收票据 Notes receivable G?[#<W@+
应收股利 Dividends receivable F\XzP\
应收利息 Interest receivable 9@S
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应收帐款 Trade debtors Bz24U wcZ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?G3OAx?<
预付帐款 Prepayment
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应收补贴款 Allowance receivable *|4~
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其他应收款 Other debtors ;`xu)08a
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets KcSvf;sx
物资采购 Purchase [szwPNQ_
原材料 Raw materials !E*-\}[
包装物 Packing materials ."H5.'
低值易耗品 Low value consumbles \F<]l6E
材料成本差异 Material cost difference Jw86
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自制半成品 Self-manufactured goods v=/V<3
库存商品 Finished goods l,d8%\
商品进销差价 Difference between purchase & sales of commodities #}A!Bk
委托加工物资 Consigned processiong material M"P$hb'F
委托代销商品 Consignment-out
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受托代销商品 Consignment-in fygy#&}~
分期收款发出商品 Goods on instalment sales 8HWY]:|oh
存货跌价准备 Provision for obsolete stocks paF2{C)4
待摊费用 Prepaid expenses zKI(
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待处理流动资产损益 Unsettled G/L on current assets 5v?6J#]2
待处理固定资产损益 Unsettled G/L on fixed assets [,fMh $t
委托贷款-本金 Consignment loan - principle !>! l=Z
委托贷款-利息 Consignment loan - interest #_H=pNWe
委托贷款-减值准备 Consignment loan - provision t=U[ ;?
固定资产-房屋建筑物 Fixed assets - Buildings ))+R*k%
固定资产-机器设备 Fixed assets - Plant and machinery 9,F(f}(t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3nG(z
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固定资产-运输设备 Fixed assets - Automobiles EGV@L#
累计折旧 Accumulated depreciation x-q er-
固定资产减值准备 Impairment of fixed assets OtnYv
工程物资-专用材料 Project material - specific materials }]f)Fz
工程物资-专用设备 Project material - specific equipment i/WYjo
工程物资-预付大型设备款 Project material - prepaid for equipment 6vmkDL8{A8
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dLo%+V#/A
在建工程 Construction in progress rb9x||
在建工程减值准备 Impairment of construction in progress H p1cVs
固定资产清理 Disposal of fixed assets 5#iv[c
无形资产-专利权 Intangible assets - patent @jjp\ ~
无形资产-非专利技术 Intangible assets - industrial property and know-how b@,w/Uw[*
无形资产-商标权 Intangible assets - trademark rights ) .#,1
无形资产-土地使用权 Intangible assets - land use rights ^&.F!
无形资产-商誉 Intangible assets - goodwill tFb49zbk
无形资产减值准备 Impairment of intangible assets BI}>"',
长期待摊费用 Deferred assets V
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未确认融资费用 Unrecognized finance fees ##FN0|e&
其他长期资产 Other long term assets Vg2s~ce{
递延税款借项 Deferred assets debits cU*7E39
应付票据 Notes payable _~6AUwM
应付帐款 Trade creditors %Uuhi&PA-l
预收帐款 Adanvances from customers gB
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代销商品款 Consignment-in payables f9#B(4Tgi
其他应交款 Other payable to government cDLS)
其他应付款 Other creditors JP[BSmhAV
应付股利 Proposed dividends ~r=u1]z
待转资产价值 Donated assets D?9=q
预计负债 Accrued liabilities R`/nsou
应付短期债券 Short-term debentures payable 0WQ0-~wx
其他流动负债 Other current liabilities ncu>
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预提费用 Accrued expenses
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应付工资 Payroll payable B<_T"n'#b
应付福利费 Welfare payable b$VdTpz
短期借款-抵押借款 Bank loans - Short term - pledged 0;V2>!
短期借款-信用借款 Bank loans - Short term - credit o.sa?*
短期借款-担保借款 Bank loans - Short term - guaranteed X8Gw8^t
一年内到期长期借款 Long term loans due within one year eZf-i1lJ
一年内到期长期应付款 Long term payable due within one year "j~=YW+l
长期借款 Bank loans - Long term `
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应付债券-债券面值 Bond payable - Par value LkJ3 :3O
应付债券-债券溢价 Bond payable - Excess ^
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应付债券-债券折价 Bond payable - Discount oz@yF)/Sm
应付债券-应计利息 Bond payable - Accrued interest 0*h
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长期应付款 Long term payable 5$N4<Lo7
专项应付款 Specific payable 9;q@;)'5
其他长期负债 Other long term liabilities #B>Hq~ vrC
应交税金-所得税 Tax payable - income tax 8a"aJYj
应交税金-增值税 Tax payable - VAT eK`n5Z&Y\
应交税金-营业税 Tax payable - business tax a*=\-;HaZ
应交税金-消费税 Tax payable - consumable tax {Uu7 @1@n
应交税金-其他 Tax payable - others wgI$'tI
递延税款贷项 Deferred taxation credit Z @j0J[s
股本 Share capital A2F+$N
已归还投资 Investment returned XPb7gd"%W
利润分配-其他转入 Profit appropriation - other transfer in l6a,:*_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #|2w^Kn
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #y2="$V
利润分配-提取储备基金 Profit appropriation - reserve fund j2tw`*S+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i7*4hYY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0I079fqk<
利润分配-利润归还投资 Profit appropriation - return investment by profit IOt!A
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <A+Yo3|7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -s4qm)\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ujb||(W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -`#L rO;n
期初未分配利润 Retained earnings, beginning of the year fv#e 8
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资本公积-股本溢价 Capital surplus - share premium 2I6 c7H s
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Vk8:;Hj
资本公积-接受现金捐赠 Capital surplus - cash donation vhdT"7`U
资本公积-股权投资准备 Capital surplus - investment reserve ~(G]-__B<
资本公积-拨款转入 Capital surplus - subsidiary eEupqOF*:W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Jg|/*Or
资本公积-其他 Capital surplus - others !P#lTyz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :6Bk<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l$MX\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ij/c@#q.
盈余公积-储备基金 Surplus reserve - reserve fund "l2_7ZXsPT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Uu8Z2M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;k!bv|>n
主营业务收入 Sales jbfMTb4
主营业务成本 Cost of sales F5{~2~Cw(
主营业务税金及附加 Sales tax Q]7r?nEEhW
营业费用 Operating expenses xlS
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管理费用 General and administrative expenses T3+hxS
财务费用 Financial expenses )7[>/2aGd
投资收益 Investment income ]r6,^"
其他业务收入 Other operating income ; #e-pkV
营业外收入 Non-operating income 2'
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补贴收入 Subsidy income P g7W:L7
其他业务支出 Other operating expenses 's!EAqCN
营业外支出 Non-operating expenses % e:VeP~
所得税 Income tax Y
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