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 。 u- ,=C/iU
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现金 Cash in hand V.qB3V$
银行存款 Cash in bank $|KbjpQ
其他货币资金-外埠存款Other monetary assets - cash in other cities kq+L63fZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check bA:abO
其他货币资金-银行汇票 Other monetary assets - bank draft 5n<Efi]
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其他货币资金-信用卡 Other monetary assets - credit cards /KkUCq2A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit j1)w1WY0@
其他货币资金-存出投资款 Other monetary assets - cash for investment Ktoxl+I?
短期投资-股票投资 Investments - Short term - stocks gU:jx
短期投资-债券投资 Investments - Short term - bonds Onao'sjY
短期投资-基金投资 Investments - Short term - funds o 0B`~7(
短期投资-其他投资 Investments - Short term - others zrcSPh
短期投资跌价准备 Provision for short-term investment ~O!v?2it8q
长期股权投资-股票投资 Long term equity investment - stocks *5^h>Vk/
长期股权投资-其他股权投资 Long term equity investment - others F{v+z8nW
长期债券投资-债券投资 Long term securities investemnt - bonds lq74Fz&(
长期债券投资-其他债权投资 Long term securities investment - others sNWj+T
长期投资减值准备 Provision for long-term investment -O\`G<s%
应收票据 Notes receivable kAMt8
应收股利 Dividends receivable n=`UhC
应收利息 Interest receivable Lq:Z='Kc
应收帐款 Trade debtors 'Q# KjY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9kcAMk1K
预付帐款 Prepayment QM=X<?m/,=
应收补贴款 Allowance receivable Q/':<QY
其他应收款 Other debtors ` 6PdMvF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'j|;M
其他流动资产 Other current assets 5bk5EE`
物资采购 Purchase ,Ao8QN
原材料 Raw materials mU;TB%#)
包装物 Packing materials Hly$ Wm
低值易耗品 Low value consumbles ]O^!P,l)"
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods Y`%:hvy~
库存商品 Finished goods Q!c*2hI
商品进销差价 Difference between purchase & sales of commodities h<[ o;E
委托加工物资 Consigned processiong material rQU;?[y
委托代销商品 Consignment-out ^j@,N&W:lG
受托代销商品 Consignment-in 7P=j2;7 v
分期收款发出商品 Goods on instalment sales $%LjIeVA5
存货跌价准备 Provision for obsolete stocks y 2bZo'Z
待摊费用 Prepaid expenses DEIn:d
待处理流动资产损益 Unsettled G/L on current assets R ~#\gMs
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle IL\#!|>
委托贷款-利息 Consignment loan - interest p tMysYT'
委托贷款-减值准备 Consignment loan - provision #,
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固定资产-房屋建筑物 Fixed assets - Buildings H13|bM<
固定资产-机器设备 Fixed assets - Plant and machinery Wcbb3N$+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures u>}k+8~
固定资产-运输设备 Fixed assets - Automobiles K*>lq|iu
累计折旧 Accumulated depreciation 99vm7"5 hQ
固定资产减值准备 Impairment of fixed assets bUt?VR}P(
工程物资-专用材料 Project material - specific materials OPar"z^EV
工程物资-专用设备 Project material - specific equipment 3eD#[jkAI;
工程物资-预付大型设备款 Project material - prepaid for equipment %c):^;6p
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0GEK xV\F
在建工程 Construction in progress g9g^zd,
在建工程减值准备 Impairment of construction in progress ,JX/`7
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固定资产清理 Disposal of fixed assets 88G Q F
无形资产-专利权 Intangible assets - patent X2~>Z^,
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无形资产-非专利技术 Intangible assets - industrial property and know-how WI' ;e4
无形资产-商标权 Intangible assets - trademark rights {2A/ @$?
无形资产-土地使用权 Intangible assets - land use rights r/SV.`
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无形资产-商誉 Intangible assets - goodwill A~u-Iv(U
无形资产减值准备 Impairment of intangible assets G}d@^9FkE
长期待摊费用 Deferred assets 52=?!
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未确认融资费用 Unrecognized finance fees s#>Bwn&b)
其他长期资产 Other long term assets pno]Bld'z
递延税款借项 Deferred assets debits 5P [b/.n
应付票据 Notes payable %R(1^lFI$
应付帐款 Trade creditors {'T=&`&OF
预收帐款 Adanvances from customers x pT85D
代销商品款 Consignment-in payables 1jpcoJ@s
其他应交款 Other payable to government 5^+>*z
其他应付款 Other creditors -:&qNY:Vp
应付股利 Proposed dividends l-g+E{ZM
待转资产价值 Donated assets
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预计负债 Accrued liabilities #}3$n/
应付短期债券 Short-term debentures payable zQ&`|kS
其他流动负债 Other current liabilities C[z5&
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预提费用 Accrued expenses %Sf%XNtu
应付工资 Payroll payable A46Xei:Ow
应付福利费 Welfare payable L>
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短期借款-抵押借款 Bank loans - Short term - pledged F<VoPqHq
短期借款-信用借款 Bank loans - Short term - credit EA8K*>'pv
短期借款-担保借款 Bank loans - Short term - guaranteed 1 :<f[l
一年内到期长期借款 Long term loans due within one year Tapj7/0`
一年内到期长期应付款 Long term payable due within one year D<78Tm
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长期借款 Bank loans - Long term 2Ck'A0d
应付债券-债券面值 Bond payable - Par value l@Uo4b^4x
应付债券-债券溢价 Bond payable - Excess g)nsP
应付债券-债券折价 Bond payable - Discount MIGcV9hf
应付债券-应计利息 Bond payable - Accrued interest eTw sh]
长期应付款 Long term payable H:TRJ.!w2
专项应付款 Specific payable $# klgiL
其他长期负债 Other long term liabilities E]/` JI'%
应交税金-所得税 Tax payable - income tax S3l$\X;6X
应交税金-增值税 Tax payable - VAT nO.RB#I$F
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax Y%m^V?k
应交税金-其他 Tax payable - others b;A(6^V
递延税款贷项 Deferred taxation credit QpbyC_:;$4
股本 Share capital JI##l:,7r
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in s~V%eq("}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j+YA/54`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u2}zRC=
利润分配-提取储备基金 Profit appropriation - reserve fund ;w--fqxVl
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lB3@jF
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund oP vk ^H
利润分配-利润归还投资 Profit appropriation - return investment by profit jzt$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $ReoIU^<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fsRRnD
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HuzHXn)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 99)m d
期初未分配利润 Retained earnings, beginning of the year I
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资本公积-股本溢价 Capital surplus - share premium [Tmpj9!q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XpS].P9
资本公积-接受现金捐赠 Capital surplus - cash donation [ed6n@/O@
资本公积-股权投资准备 Capital surplus - investment reserve pH !e<m
资本公积-拨款转入 Capital surplus - subsidiary NFxs4:]
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation gK7bP'S8H
资本公积-其他 Capital surplus - others w=Cqv~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /1OzX'5f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NWx.l8G
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ut|G.%1Vd%
盈余公积-储备基金 Surplus reserve - reserve fund Bg3`w__l;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I#?NxP\S
盈余公积-利润归还投资 Surplus reserve - reture investment by investment CI%4!K;{
主营业务收入 Sales fiG/"/u
主营业务成本 Cost of sales p) '.swpJ
主营业务税金及附加 Sales tax dB`3"aSN7
营业费用 Operating expenses U5_1-wV
管理费用 General and administrative expenses rsSE*(T
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财务费用 Financial expenses \l$gcFXb
投资收益 Investment income &T"X
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其他业务收入 Other operating income $d:>(_p=A
营业外收入 Non-operating income DSb/+8KT
补贴收入 Subsidy income (rDB|kc^7
其他业务支出 Other operating expenses 6<E4?<O%
营业外支出 Non-operating expenses 35>VCjCw0
所得税 Income tax [
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