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 。 8^R~qpg%
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现金 Cash in hand a t=;}}X
银行存款 Cash in bank =,08D^ xY
其他货币资金-外埠存款Other monetary assets - cash in other cities QqcAmp
其他货币资金-银行本票 Other monetary assets - cashier‘s check W#wC
其他货币资金-银行汇票 Other monetary assets - bank draft kq(]7jU$[
其他货币资金-信用卡 Other monetary assets - credit cards MW=rX>tE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit maV*+!\
其他货币资金-存出投资款 Other monetary assets - cash for investment =H^~"16
短期投资-股票投资 Investments - Short term - stocks 5z"
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短期投资-债券投资 Investments - Short term - bonds 9'KOc5@l^
短期投资-基金投资 Investments - Short term - funds 5 L-6@@/
短期投资-其他投资 Investments - Short term - others ~c\2'
短期投资跌价准备 Provision for short-term investment ?:F Jc[J
长期股权投资-股票投资 Long term equity investment - stocks NI C.c3
长期股权投资-其他股权投资 Long term equity investment - others ytV4qU82G
长期债券投资-债券投资 Long term securities investemnt - bonds (D\`:1g
长期债券投资-其他债权投资 Long term securities investment - others 5o0H7k]
长期投资减值准备 Provision for long-term investment <u
应收票据 Notes receivable wqyF"^It"
应收股利 Dividends receivable "<"s&ws;k
应收利息 Interest receivable 'ztY>KV j
应收帐款 Trade debtors 4*UKR!sr
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,ZnL38GW
预付帐款 Prepayment c{jTCkzq
应收补贴款 Allowance receivable e C&!yY2g
其他应收款 Other debtors @^HZTuP2;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %B| Ca&
其他流动资产 Other current assets c2d
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物资采购 Purchase ETfoL.d$(
原材料 Raw materials '9AYE"7Ydk
包装物 Packing materials / 6DW+!
低值易耗品 Low value consumbles e^hI[LbNC
材料成本差异 Material cost difference 5g 2:o^
自制半成品 Self-manufactured goods
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库存商品 Finished goods G52z5-=v
商品进销差价 Difference between purchase & sales of commodities F5\{`
委托加工物资 Consigned processiong material *C^T
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委托代销商品 Consignment-out @~IZ%lEQsD
受托代销商品 Consignment-in ;]2d%Qt
分期收款发出商品 Goods on instalment sales iF"kR]ZL
存货跌价准备 Provision for obsolete stocks [kI[qByf
待摊费用 Prepaid expenses ^K^rl9
待处理流动资产损益 Unsettled G/L on current assets /qd~|[Kx:
待处理固定资产损益 Unsettled G/L on fixed assets &3P
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委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest YRj"]=
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委托贷款-减值准备 Consignment loan - provision 3[%n@i4H|
固定资产-房屋建筑物 Fixed assets - Buildings Sqla+L*
固定资产-机器设备 Fixed assets - Plant and machinery ` )~CT
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?C_Y2JY
固定资产-运输设备 Fixed assets - Automobiles XZ|\|(6Cc
累计折旧 Accumulated depreciation *,wW
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固定资产减值准备 Impairment of fixed assets d*:J0J(
工程物资-专用材料 Project material - specific materials VQpwHzh
工程物资-专用设备 Project material - specific equipment j8ac8J,}c
工程物资-预付大型设备款 Project material - prepaid for equipment w5a;
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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 RP6hw|
在建工程 Construction in progress NHzVA*f
在建工程减值准备 Impairment of construction in progress 8ZDWaq8^2N
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent qn `
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无形资产-非专利技术 Intangible assets - industrial property and know-how ES
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无形资产-商标权 Intangible assets - trademark rights a,[NcdG
无形资产-土地使用权 Intangible assets - land use rights A)nE
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无形资产-商誉 Intangible assets - goodwill cUU"*bA#
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets >+*lG>!z
未确认融资费用 Unrecognized finance fees ='HLA-uT
其他长期资产 Other long term assets >7QC>ws%
递延税款借项 Deferred assets debits /ASpAl[J
应付票据 Notes payable (}CA?/
应付帐款 Trade creditors }9L;|ul6
预收帐款 Adanvances from customers e{*z4q1
代销商品款 Consignment-in payables m>'#664q1
其他应交款 Other payable to government ^~m}(6
其他应付款 Other creditors E1|:t$>Ld
应付股利 Proposed dividends /Fp@j/50
待转资产价值 Donated assets E}|IU Pm
预计负债 Accrued liabilities R
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应付短期债券 Short-term debentures payable SCXtBZ`.G
其他流动负债 Other current liabilities k
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预提费用 Accrued expenses [S[@ Q[zP@
应付工资 Payroll payable \p J<@
应付福利费 Welfare payable c)17[9"
短期借款-抵押借款 Bank loans - Short term - pledged `w%Qs)2
短期借款-信用借款 Bank loans - Short term - credit C0'_bTfB
短期借款-担保借款 Bank loans - Short term - guaranteed Oa7jLz'i
一年内到期长期借款 Long term loans due within one year E^V4O l<
一年内到期长期应付款 Long term payable due within one year {7 nz:f
长期借款 Bank loans - Long term Y!_e,]GW
应付债券-债券面值 Bond payable - Par value E)(Rhvij
应付债券-债券溢价 Bond payable - Excess oo!JAv}~
应付债券-债券折价 Bond payable - Discount h)
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应付债券-应计利息 Bond payable - Accrued interest DbK-3F_
长期应付款 Long term payable !ziO1U
专项应付款 Specific payable <VmEXJIk
其他长期负债 Other long term liabilities Ert`
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应交税金-所得税 Tax payable - income tax P64<O5l/
应交税金-增值税 Tax payable - VAT f_tC:T4a
应交税金-营业税 Tax payable - business tax 4G=KyRKh
应交税金-消费税 Tax payable - consumable tax rNX]tp{j
应交税金-其他 Tax payable - others 6>/g`%`N
递延税款贷项 Deferred taxation credit h, P#)^"
股本 Share capital MH_3nN
已归还投资 Investment returned 7By&cdl
利润分配-其他转入 Profit appropriation - other transfer in <z-+{-?z~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b$eZ>X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]llvG\
利润分配-提取储备基金 Profit appropriation - reserve fund Blv@u ?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b`DPf@p^kc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -{S:sK.o
利润分配-利润归还投资 Profit appropriation - return investment by profit EY[J;H_b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wnbKUlb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xh"8uJD
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [xg&`x9,.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &13#/
期初未分配利润 Retained earnings, beginning of the year P}mn2Hs
资本公积-股本溢价 Capital surplus - share premium of?'FrU
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X##hSGQM
资本公积-接受现金捐赠 Capital surplus - cash donation VAZ6;3@cd
资本公积-股权投资准备 Capital surplus - investment reserve (T2\
资本公积-拨款转入 Capital surplus - subsidiary b)@b63P_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation UU]a).rz
资本公积-其他 Capital surplus - others r
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L2^M#G@t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @ (LEuYq}
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 h$q=NTV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +(J{~A~
主营业务收入 Sales G,h=5y9_J
主营业务成本 Cost of sales tD\%SiTg=b
主营业务税金及附加 Sales tax TTzvH;S
营业费用 Operating expenses Ce_ES.
管理费用 General and administrative expenses 0?8{q{ o+
财务费用 Financial expenses 53X5&Bwh
投资收益 Investment income jsnk*>j
其他业务收入 Other operating income uvj`r5ei
营业外收入 Non-operating income 5$L=l
补贴收入 Subsidy income /l$>W<}@
其他业务支出 Other operating expenses K
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营业外支出 Non-operating expenses x9VR>ux&
所得税 Income tax 8!u8ZvbFG
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