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 。 Q9t.*+
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现金 Cash in hand Y+~>9-S
银行存款 Cash in bank ]}AyDy6C
其他货币资金-外埠存款Other monetary assets - cash in other cities ^#2Y4[@
其他货币资金-银行本票 Other monetary assets - cashier‘s check f<3r;F7
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards E`uK7 2j
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Cd7d-'EQn
其他货币资金-存出投资款 Other monetary assets - cash for investment :SpPT
短期投资-股票投资 Investments - Short term - stocks nL!nzA
短期投资-债券投资 Investments - Short term - bonds m^,3jssdA
短期投资-基金投资 Investments - Short term - funds gr$H?|n l
短期投资-其他投资 Investments - Short term - others sk`RaDq@;
短期投资跌价准备 Provision for short-term investment 9}Zi_xK&|e
长期股权投资-股票投资 Long term equity investment - stocks T}A{Xu*:+H
长期股权投资-其他股权投资 Long term equity investment - others ;4
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长期债券投资-债券投资 Long term securities investemnt - bonds aeF^&F0
长期债券投资-其他债权投资 Long term securities investment - others YA^g[,
长期投资减值准备 Provision for long-term investment v#+tu,)V;
应收票据 Notes receivable woK?td|/
应收股利 Dividends receivable 2E3x=
应收利息 Interest receivable Q|cA8Fn
应收帐款 Trade debtors 4:v{\R
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3Kum
预付帐款 Prepayment ~w RozV
应收补贴款 Allowance receivable GD .>u
其他应收款 Other debtors rx;zd ?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors aw/5#(1R
其他流动资产 Other current assets h%@#jvh?4
物资采购 Purchase JTB5#S4W
原材料 Raw materials =p';y&
包装物 Packing materials *CXVA&?
低值易耗品 Low value consumbles LIHf]+
材料成本差异 Material cost difference "'"dcA
自制半成品 Self-manufactured goods uc;QSVWGy8
库存商品 Finished goods ^zaN?0%S33
商品进销差价 Difference between purchase & sales of commodities `{I-E5x
委托加工物资 Consigned processiong material l,3[hx
委托代销商品 Consignment-out ktKT=(F&
受托代销商品 Consignment-in _u`W$EG
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分期收款发出商品 Goods on instalment sales Z?-l-sK
存货跌价准备 Provision for obsolete stocks 7e&%R4{b
待摊费用 Prepaid expenses Bhrp"l
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待处理流动资产损益 Unsettled G/L on current assets o,RLaS,BK'
待处理固定资产损益 Unsettled G/L on fixed assets \6${Na'\
委托贷款-本金 Consignment loan - principle Fc<+
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委托贷款-利息 Consignment loan - interest =
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委托贷款-减值准备 Consignment loan - provision VN8ao0^d;d
固定资产-房屋建筑物 Fixed assets - Buildings ?5 d3k%
固定资产-机器设备 Fixed assets - Plant and machinery Ws`P(WHm
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0qV!-i
固定资产-运输设备 Fixed assets - Automobiles +<H)DPG<
累计折旧 Accumulated depreciation *l^%7Wrk
固定资产减值准备 Impairment of fixed assets zKk2
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工程物资-专用材料 Project material - specific materials [e'Ts#($A
工程物资-专用设备 Project material - specific equipment vH#^ |u
工程物资-预付大型设备款 Project material - prepaid for equipment jM3{A;U2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production AHhck?M^
在建工程 Construction in progress *^u5?{$l(
在建工程减值准备 Impairment of construction in progress pJ5Sxgv{;
固定资产清理 Disposal of fixed assets VscEdtkd
无形资产-专利权 Intangible assets - patent Dl%NVi+n
无形资产-非专利技术 Intangible assets - industrial property and know-how ""ICdZ_A
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights .r?-O{2t
无形资产-商誉 Intangible assets - goodwill K_B-KK(^
无形资产减值准备 Impairment of intangible assets m>6,{g)
长期待摊费用 Deferred assets .Eg>)
未确认融资费用 Unrecognized finance fees ~$i36"
其他长期资产 Other long term assets {e?D6`#x
递延税款借项 Deferred assets debits e? fFh,a
应付票据 Notes payable FXOA1VEg
应付帐款 Trade creditors {@oYMO~
预收帐款 Adanvances from customers igsJa1F
代销商品款 Consignment-in payables GRb"jF>ut
其他应交款 Other payable to government _S#uxgL<
其他应付款 Other creditors Hay`lA2@
应付股利 Proposed dividends \5Jpr'mY5
待转资产价值 Donated assets Pz1pEyuL
预计负债 Accrued liabilities A@EeX4N
应付短期债券 Short-term debentures payable >T4.mB7+>
其他流动负债 Other current liabilities =?3D:k7z
预提费用 Accrued expenses n||/3-HDj
应付工资 Payroll payable oToUpkAI
应付福利费 Welfare payable o+(
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短期借款-抵押借款 Bank loans - Short term - pledged `2?9eXC
短期借款-信用借款 Bank loans - Short term - credit g~Zel}h#
短期借款-担保借款 Bank loans - Short term - guaranteed {ls$#a+d
一年内到期长期借款 Long term loans due within one year |[?"$g9v
一年内到期长期应付款 Long term payable due within one year Sf)VQ5U!Y
长期借款 Bank loans - Long term ~fE@]~f>
应付债券-债券面值 Bond payable - Par value V 3-5:z
应付债券-债券溢价 Bond payable - Excess %uyRpG3,
应付债券-债券折价 Bond payable - Discount QOkPliX
应付债券-应计利息 Bond payable - Accrued interest @
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长期应付款 Long term payable EOj
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专项应付款 Specific payable Z| Z447_
其他长期负债 Other long term liabilities .Kr?vD^nG
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT jnX9] PkJ
应交税金-营业税 Tax payable - business tax v3Y/D1jd"
应交税金-消费税 Tax payable - consumable tax n97A'"'wz
应交税金-其他 Tax payable - others g#
;w)- Zj
递延税款贷项 Deferred taxation credit m#mM2Guxe
股本 Share capital <Vr"
已归还投资 Investment returned 7%9Sz5z
利润分配-其他转入 Profit appropriation - other transfer in VAF+\Cea=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #m6 eG&a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S\
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利润分配-提取储备基金 Profit appropriation - reserve fund ,K8O<Mw8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]%3o"|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iNgHx[*?
利润分配-利润归还投资 Profit appropriation - return investment by profit [Zk|s9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *Y6BPFE*4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GmB7@-[QA%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AW4N#gt8',
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;Id%{1
期初未分配利润 Retained earnings, beginning of the year Ujw A06
资本公积-股本溢价 Capital surplus - share premium ^S'}RZ*>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !j6]k^ra
资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve %zyO}
资本公积-拨款转入 Capital surplus - subsidiary yw2^kk93|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7E4=\vM
资本公积-其他 Capital surplus - others 0x'>}5`5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _K>cB<+d
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w%)=`'s_
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund R}a,.C
盈余公积-利润归还投资 Surplus reserve - reture investment by investment l.?R7f
主营业务收入 Sales a%7ju4CVj
主营业务成本 Cost of sales .xuLvNyQr
主营业务税金及附加 Sales tax s!``OyI/Z
营业费用 Operating expenses {=j!2v#8~
管理费用 General and administrative expenses 9`+c<j4/B
财务费用 Financial expenses 6$w)"Rq
投资收益 Investment income #Na3eHT
其他业务收入 Other operating income $ckX H,l_
营业外收入 Non-operating income UHF.R>Ry
补贴收入 Subsidy income i2A>T/?{
其他业务支出 Other operating expenses gR"'|c
营业外支出 Non-operating expenses J{Ei+@^/9
所得税 Income tax <7/ _Vs)F0
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