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 。 Q
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现金 Cash in hand :pdl2#5H^
银行存款 Cash in bank U
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其他货币资金-外埠存款Other monetary assets - cash in other cities 'Bwv-J
其他货币资金-银行本票 Other monetary assets - cashier‘s check K"jS,a?s 6
其他货币资金-银行汇票 Other monetary assets - bank draft rlQ=rNrG&E
其他货币资金-信用卡 Other monetary assets - credit cards O_ d[{e=5`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit cBtQ2,<6
其他货币资金-存出投资款 Other monetary assets - cash for investment )?{jD
短期投资-股票投资 Investments - Short term - stocks d:#z{V_
短期投资-债券投资 Investments - Short term - bonds PY
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短期投资-基金投资 Investments - Short term - funds [=TD)o>W(p
短期投资-其他投资 Investments - Short term - others Wi@YJ
短期投资跌价准备 Provision for short-term investment K/0Wp %
长期股权投资-股票投资 Long term equity investment - stocks 4x-K0
长期股权投资-其他股权投资 Long term equity investment - others oc"7|YG
长期债券投资-债券投资 Long term securities investemnt - bonds !;Vqs/E
长期债券投资-其他债权投资 Long term securities investment - others k] A(nr
长期投资减值准备 Provision for long-term investment :[&QoEZW
应收票据 Notes receivable 3}lIY7O
应收股利 Dividends receivable k_`h (R
应收利息 Interest receivable 6w4HJZ
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应收帐款 Trade debtors wpg7xx!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment s+E:
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应收补贴款 Allowance receivable g&rz*)|/
其他应收款 Other debtors 8GeJ%^0o}
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8RT<?I^5
其他流动资产 Other current assets \U>|^$4 #5
物资采购 Purchase i`w)dS
原材料 Raw materials ,W BKN)%u
包装物 Packing materials Pq,iR J
低值易耗品 Low value consumbles `R*SHy!
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材料成本差异 Material cost difference .=zBUvy
自制半成品 Self-manufactured goods ,AH2/^:%c
库存商品 Finished goods c{j)beaS
商品进销差价 Difference between purchase & sales of commodities M<r]a{Yv
委托加工物资 Consigned processiong material /
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委托代销商品 Consignment-out j&[u$P*K
受托代销商品 Consignment-in 2B
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分期收款发出商品 Goods on instalment sales Q^8/"aV\
存货跌价准备 Provision for obsolete stocks ar_@"+tZ
待摊费用 Prepaid expenses TZhYgV
待处理流动资产损益 Unsettled G/L on current assets Z^Yy
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待处理固定资产损益 Unsettled G/L on fixed assets (duR1Dz
委托贷款-本金 Consignment loan - principle yO`
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委托贷款-利息 Consignment loan - interest Fj46~#ZZ
委托贷款-减值准备 Consignment loan - provision &crR nv?
固定资产-房屋建筑物 Fixed assets - Buildings A8g_BLj!e
固定资产-机器设备 Fixed assets - Plant and machinery <
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5w%[|%KG:L
固定资产-运输设备 Fixed assets - Automobiles .{-X1tJ7
累计折旧 Accumulated depreciation [X7gP4
固定资产减值准备 Impairment of fixed assets UrO&K]Z
工程物资-专用材料 Project material - specific materials }tL]EW^
工程物资-专用设备 Project material - specific equipment |I;]fH,+
工程物资-预付大型设备款 Project material - prepaid for equipment Uy|Tu~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production I|wC`VgB
在建工程 Construction in progress MDBqIL]Hc
在建工程减值准备 Impairment of construction in progress OC)=KV@KE
固定资产清理 Disposal of fixed assets `FwE^_9d
无形资产-专利权 Intangible assets - patent ~x^Ra8A
无形资产-非专利技术 Intangible assets - industrial property and know-how %Fx^"
无形资产-商标权 Intangible assets - trademark rights UOyM=#ipY
无形资产-土地使用权 Intangible assets - land use rights t
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无形资产-商誉 Intangible assets - goodwill u$FL(m4
无形资产减值准备 Impairment of intangible assets Zs8]A0$
长期待摊费用 Deferred assets fmD~f
未确认融资费用 Unrecognized finance fees _sn<"B%>
其他长期资产 Other long term assets bokr,I3
递延税款借项 Deferred assets debits _St":9'uU
应付票据 Notes payable {9*
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应付帐款 Trade creditors 9I*2xy|I
预收帐款 Adanvances from customers G7i0P
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代销商品款 Consignment-in payables BF 0#G2`h>
其他应交款 Other payable to government H^dw=kS
其他应付款 Other creditors B6@q
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应付股利 Proposed dividends zK>m4+)~
待转资产价值 Donated assets ^CgN>-xZ?#
预计负债 Accrued liabilities qMoo#UX
应付短期债券 Short-term debentures payable 9Vl}f^Gn
其他流动负债 Other current liabilities '
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预提费用 Accrued expenses %`~+^{Wp
应付工资 Payroll payable t|s(V-Wq
应付福利费 Welfare payable O{\%{XrW
短期借款-抵押借款 Bank loans - Short term - pledged GQ
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短期借款-信用借款 Bank loans - Short term - credit 9m)gp19YA
短期借款-担保借款 Bank loans - Short term - guaranteed !pC`vZG"
一年内到期长期借款 Long term loans due within one year #U4
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一年内到期长期应付款 Long term payable due within one year eeBW~_W
长期借款 Bank loans - Long term x!7r7|iV
应付债券-债券面值 Bond payable - Par value x$t2Y
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应付债券-债券溢价 Bond payable - Excess DWEDL[{
应付债券-债券折价 Bond payable - Discount u8t|!pMF8
应付债券-应计利息 Bond payable - Accrued interest |~#A?mK-
长期应付款 Long term payable l *{Bz5hc
专项应付款 Specific payable :iGK9I
其他长期负债 Other long term liabilities 4>HaKJ-c#
应交税金-所得税 Tax payable - income tax X|&H2y|*7
应交税金-增值税 Tax payable - VAT )a5ON8?
应交税金-营业税 Tax payable - business tax n 83Dt*O
应交税金-消费税 Tax payable - consumable tax y^[t3XA6Q
应交税金-其他 Tax payable - others |KZX_4
递延税款贷项 Deferred taxation credit
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股本 Share capital |ICn/r~
已归还投资 Investment returned sAPQbTSM
利润分配-其他转入 Profit appropriation - other transfer in P#Whh
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n).*=YLN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve IuA4eDr^Y%
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c`&g.s@N\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /n6ZN4
利润分配-利润归还投资 Profit appropriation - return investment by profit WnOvU<Z
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends C<(qk _
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W /*?y &
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `'*4B_.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f$9|qfW'$
期初未分配利润 Retained earnings, beginning of the year kr@!j@j$
资本公积-股本溢价 Capital surplus - share premium +v'2s@e`
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?3qp?ea
资本公积-接受现金捐赠 Capital surplus - cash donation 8)1=5n
资本公积-股权投资准备 Capital surplus - investment reserve _n!>*A!
资本公积-拨款转入 Capital surplus - subsidiary 2b,edJVt?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation KeB??1S
资本公积-其他 Capital surplus - others mq:WBSsV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^FQn\,
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7h0u7 N
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q`NdsS2
盈余公积-储备基金 Surplus reserve - reserve fund cNFHbMd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gy;Fe=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment iq?T&44&
主营业务收入 Sales )_n(u3'
主营业务成本 Cost of sales .{ZJywE<
主营业务税金及附加 Sales tax /R?[/`)f&
营业费用 Operating expenses -T i<H9OV
管理费用 General and administrative expenses ^TjC
财务费用 Financial expenses isdNW l
投资收益 Investment income ^^*L;b>I
其他业务收入 Other operating income U;*t5l
营业外收入 Non-operating income 2y|n!p
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补贴收入 Subsidy income Xit@.:a;
其他业务支出 Other operating expenses -ah)/5j
营业外支出 Non-operating expenses _~{J."q
所得税 Income tax SIKaDIZ
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