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 。 ~YenH
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现金 Cash in hand ?2R!n"m-d
银行存款 Cash in bank [mj=m?j
其他货币资金-外埠存款Other monetary assets - cash in other cities 2jlz#Sk
其他货币资金-银行本票 Other monetary assets - cashier‘s check s8'!1rHd
其他货币资金-银行汇票 Other monetary assets - bank draft ko|M
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其他货币资金-信用卡 Other monetary assets - credit cards gvPHB+#A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (zxL!ZR<
其他货币资金-存出投资款 Other monetary assets - cash for investment /0!.u[t)~
短期投资-股票投资 Investments - Short term - stocks tc{l?7P
短期投资-债券投资 Investments - Short term - bonds Y;iI=U
短期投资-基金投资 Investments - Short term - funds e&E7_
短期投资-其他投资 Investments - Short term - others Vk2%yw>
短期投资跌价准备 Provision for short-term investment L,!\PV|
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 auqN8_+=
长期债券投资-债券投资 Long term securities investemnt - bonds e
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长期债券投资-其他债权投资 Long term securities investment - others lHPnAaue@
长期投资减值准备 Provision for long-term investment [k75+#'
应收票据 Notes receivable `t44.=%
应收股利 Dividends receivable ,1cpV|mAr
应收利息 Interest receivable -0BxZ AW=
应收帐款 Trade debtors v;-0^s/P
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W7(5z
预付帐款 Prepayment 0LYf0^P
应收补贴款 Allowance receivable bxO[y<|XL
其他应收款 Other debtors j}K3YfH
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^uphpABpD
其他流动资产 Other current assets e@]m@
物资采购 Purchase J`C 2}$
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原材料 Raw materials 4F6I7lu
包装物 Packing materials Pa#Jw
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低值易耗品 Low value consumbles :4x6dYNU
材料成本差异 Material cost difference ?"T!<L
自制半成品 Self-manufactured goods W$X
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库存商品 Finished goods P[$idRS&
商品进销差价 Difference between purchase & sales of commodities w~+\Mf z
委托加工物资 Consigned processiong material IwS<p-
委托代销商品 Consignment-out
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受托代销商品 Consignment-in c<~DYe;;
分期收款发出商品 Goods on instalment sales Fe+(+ S
存货跌价准备 Provision for obsolete stocks m:Rm(ga9
待摊费用 Prepaid expenses kGC*\?<LmR
待处理流动资产损益 Unsettled G/L on current assets gwsOw [;k
待处理固定资产损益 Unsettled G/L on fixed assets L>&{<M_
委托贷款-本金 Consignment loan - principle ("{vbs$;
委托贷款-利息 Consignment loan - interest c6=XJvz
委托贷款-减值准备 Consignment loan - provision v-^<,|vm2f
固定资产-房屋建筑物 Fixed assets - Buildings Ao*:$:k
固定资产-机器设备 Fixed assets - Plant and machinery HRQfT>"/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0v6Z4Ahpo
固定资产-运输设备 Fixed assets - Automobiles f}KV4'n
累计折旧 Accumulated depreciation KY0<N9{
固定资产减值准备 Impairment of fixed assets t/%[U,m
工程物资-专用材料 Project material - specific materials {X<_Y<
工程物资-专用设备 Project material - specific equipment A|@d{g
工程物资-预付大型设备款 Project material - prepaid for equipment g;OR
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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 :8hX kQ
在建工程 Construction in progress ke KsLrd
在建工程减值准备 Impairment of construction in progress *b!.9p K
固定资产清理 Disposal of fixed assets `Fe/=]<$
无形资产-专利权 Intangible assets - patent Os].
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无形资产-非专利技术 Intangible assets - industrial property and know-how j
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无形资产-商标权 Intangible assets - trademark rights !>wu7u-
无形资产-土地使用权 Intangible assets - land use rights 9eE
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无形资产-商誉 Intangible assets - goodwill <lU(9)
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无形资产减值准备 Impairment of intangible assets )7-mALyW
长期待摊费用 Deferred assets (&V)D?/hS
未确认融资费用 Unrecognized finance fees TEGg)\+D>
其他长期资产 Other long term assets ;9-J=@KY4
递延税款借项 Deferred assets debits G(o6/
应付票据 Notes payable BT
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应付帐款 Trade creditors hOV5WO
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预收帐款 Adanvances from customers u-bgk(u
代销商品款 Consignment-in payables 7L6^IK
其他应交款 Other payable to government }5z!FXB
其他应付款 Other creditors ACFEM9 [=
应付股利 Proposed dividends aI}htb{m`
待转资产价值 Donated assets [H9<JdUZ
预计负债 Accrued liabilities JDp=w,7LF
应付短期债券 Short-term debentures payable q$s)(D
其他流动负债 Other current liabilities :uqEGnEut
预提费用 Accrued expenses ep`8LQf
应付工资 Payroll payable ;*U&lT
应付福利费 Welfare payable KV'3\`v@LY
短期借款-抵押借款 Bank loans - Short term - pledged a3z_o)"
短期借款-信用借款 Bank loans - Short term - credit xc05GJ
短期借款-担保借款 Bank loans - Short term - guaranteed L$ ^ew0C
一年内到期长期借款 Long term loans due within one year bP|-G
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一年内到期长期应付款 Long term payable due within one year o/vD]Fs
长期借款 Bank loans - Long term U[q3 9FR
应付债券-债券面值 Bond payable - Par value muBl~6_mb2
应付债券-债券溢价 Bond payable - Excess `r}a:w-
应付债券-债券折价 Bond payable - Discount C\;%IGn
应付债券-应计利息 Bond payable - Accrued interest C.H(aX)7
长期应付款 Long term payable )7AjRtb!/
专项应付款 Specific payable 4(Y-TFaf
其他长期负债 Other long term liabilities !+YSc&R_fW
应交税金-所得税 Tax payable - income tax CPY|rV
应交税金-增值税 Tax payable - VAT RUut7[r
应交税金-营业税 Tax payable - business tax naeppBo
应交税金-消费税 Tax payable - consumable tax nDLiER;U
应交税金-其他 Tax payable - others !wKNYe
递延税款贷项 Deferred taxation credit OM
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股本 Share capital V=PK)FJ
已归还投资 Investment returned 5g'aNkF6>
利润分配-其他转入 Profit appropriation - other transfer in ]C|xo.=?]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '^O}`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Lm0q/d2|\X
利润分配-提取储备基金 Profit appropriation - reserve fund Q'j00/K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~X'hRNFx~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;L$l0(OO
利润分配-利润归还投资 Profit appropriation - return investment by profit $%ztP
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends :g-vy9vb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve AvuGAlP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares NjdDImz.;s
期初未分配利润 Retained earnings, beginning of the year |uRYejj#j
资本公积-股本溢价 Capital surplus - share premium a+9_sUq
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D6\k}4n-
资本公积-接受现金捐赠 Capital surplus - cash donation ?8<R)hJa<
资本公积-股权投资准备 Capital surplus - investment reserve 'k<~HQr
资本公积-拨款转入 Capital surplus - subsidiary u=#_8e(9Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation iRv\:.aQ.
资本公积-其他 Capital surplus - others 3#F"UG2,_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9om}j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ws,VO*4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /$FpceB!W
盈余公积-储备基金 Surplus reserve - reserve fund 7L]Y.7>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 78]( ZYJV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =#%Vs>G
主营业务收入 Sales 4]%MrSjS
主营业务成本 Cost of sales k4"O}jQO
主营业务税金及附加 Sales tax `#j;
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营业费用 Operating expenses u1Wixjd|
管理费用 General and administrative expenses >bO}sx1?
财务费用 Financial expenses COH>B1W@
投资收益 Investment income xR&Le/3+
其他业务收入 Other operating income sX`by\s,
营业外收入 Non-operating income j<w5xY
补贴收入 Subsidy income TF,([p*
其他业务支出 Other operating expenses Bv6~!
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营业外支出 Non-operating expenses }\W^$e-
所得税 Income tax ^c){N-G
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