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 。 ~hz]x^:
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现金 Cash in hand b+3{ bE
银行存款 Cash in bank Z
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其他货币资金-外埠存款Other monetary assets - cash in other cities IDwneFO
其他货币资金-银行本票 Other monetary assets - cashier‘s check .pG_j]
其他货币资金-银行汇票 Other monetary assets - bank draft / 1E6U6
其他货币资金-信用卡 Other monetary assets - credit cards %'@&j2j>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $40tA
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其他货币资金-存出投资款 Other monetary assets - cash for investment uiO8F*,!&r
短期投资-股票投资 Investments - Short term - stocks )I`B+c:
短期投资-债券投资 Investments - Short term - bonds s _p?3bKu
短期投资-基金投资 Investments - Short term - funds X[|-F3o
短期投资-其他投资 Investments - Short term - others -pyTzC$HO
短期投资跌价准备 Provision for short-term investment \$GlB+ iCx
长期股权投资-股票投资 Long term equity investment - stocks )*$'e<?`
长期股权投资-其他股权投资 Long term equity investment - others \vojF\
长期债券投资-债券投资 Long term securities investemnt - bonds E}4R[6YD
长期债券投资-其他债权投资 Long term securities investment - others lHr?sMt
长期投资减值准备 Provision for long-term investment c00a;=ji
应收票据 Notes receivable zjB8~ku#
应收股利 Dividends receivable i>>_S&!9p
应收利息 Interest receivable 62a{Ggs{
应收帐款 Trade debtors ;h3c+7u1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors e3\*Np!rTQ
预付帐款 Prepayment O`Nzn~),x
应收补贴款 Allowance receivable So,EPB+
其他应收款 Other debtors EXoT$Wt{$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2VtiL^;5
其他流动资产 Other current assets I}$Y[Jve
物资采购 Purchase m03;'Nj'7#
原材料 Raw materials exZa:9 sp
包装物 Packing materials E*j)gj9
低值易耗品 Low value consumbles ')+'m1N
材料成本差异 Material cost difference O-5H7Kd-
自制半成品 Self-manufactured goods gz
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库存商品 Finished goods jt=mK,%
商品进销差价 Difference between purchase & sales of commodities 9xN4\y6F
委托加工物资 Consigned processiong material PzNk: O
委托代销商品 Consignment-out @6(4}&sEdm
受托代销商品 Consignment-in E0Ig/
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分期收款发出商品 Goods on instalment sales dI
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存货跌价准备 Provision for obsolete stocks ]Dd=q6
待摊费用 Prepaid expenses DMsx
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待处理流动资产损益 Unsettled G/L on current assets D$!(Iae
待处理固定资产损益 Unsettled G/L on fixed assets ##EM
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委托贷款-本金 Consignment loan - principle ~bg?V0
委托贷款-利息 Consignment loan - interest 9<G-uF
委托贷款-减值准备 Consignment loan - provision <jY"+@rF
固定资产-房屋建筑物 Fixed assets - Buildings 2LEf"FH0~
固定资产-机器设备 Fixed assets - Plant and machinery Yfs60f
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m ['UV2
固定资产-运输设备 Fixed assets - Automobiles rAM{<
累计折旧 Accumulated depreciation 5@F1E8T
固定资产减值准备 Impairment of fixed assets QI.{M$,m~
工程物资-专用材料 Project material - specific materials \l"1Io=
工程物资-专用设备 Project material - specific equipment dzKI?i)x
工程物资-预付大型设备款 Project material - prepaid for equipment Qis[j-?:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production TW7
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在建工程 Construction in progress n&pi
在建工程减值准备 Impairment of construction in progress 71Q-_Hi
固定资产清理 Disposal of fixed assets :Bz*vH
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how 294
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无形资产-商标权 Intangible assets - trademark rights 4&Y{kNF
无形资产-土地使用权 Intangible assets - land use rights Akb#1Ww4
无形资产-商誉 Intangible assets - goodwill DwMq
无形资产减值准备 Impairment of intangible assets -M/DOTc
长期待摊费用 Deferred assets m+?$cyA>v
未确认融资费用 Unrecognized finance fees h2QoBGL5
其他长期资产 Other long term assets pIXbr($
递延税款借项 Deferred assets debits [z'PdYQR/{
应付票据 Notes payable xRuAt/aC
应付帐款 Trade creditors [u`v'*0d
预收帐款 Adanvances from customers -hZlFAZi
代销商品款 Consignment-in payables ifHQ2Ug9
其他应交款 Other payable to government "eA4JL\%)
其他应付款 Other creditors b MZ-{<+i
应付股利 Proposed dividends k2(B{x}L
待转资产价值 Donated assets vR[XbsNM
预计负债 Accrued liabilities \vjIw{
应付短期债券 Short-term debentures payable kc
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其他流动负债 Other current liabilities z/dpnGX
预提费用 Accrued expenses Oe:+%p
应付工资 Payroll payable :D|"hJ
应付福利费 Welfare payable 8E`A`z
短期借款-抵押借款 Bank loans - Short term - pledged F=?0:2P0bD
短期借款-信用借款 Bank loans - Short term - credit zy^t95/m
短期借款-担保借款 Bank loans - Short term - guaranteed Ha>Hb`
一年内到期长期借款 Long term loans due within one year {ss^L
一年内到期长期应付款 Long term payable due within one year HC_+7 O3A
长期借款 Bank loans - Long term v0+mh]
应付债券-债券面值 Bond payable - Par value =4+Wx8ZeW
应付债券-债券溢价 Bond payable - Excess j>Ce06G
应付债券-债券折价 Bond payable - Discount GTgG0Ifeh
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable l.[S.@\ =.
专项应付款 Specific payable qS1byqq78l
其他长期负债 Other long term liabilities Tk\?$n
应交税金-所得税 Tax payable - income tax OMgFp |^
应交税金-增值税 Tax payable - VAT $o2 H#"
应交税金-营业税 Tax payable - business tax -9W)|toWb"
应交税金-消费税 Tax payable - consumable tax ]06orBV
应交税金-其他 Tax payable - others rWsUWA T*
递延税款贷项 Deferred taxation credit eLPWoQXt
股本 Share capital hA 1_zKZ
已归还投资 Investment returned !:"$1kh1("
利润分配-其他转入 Profit appropriation - other transfer in S<fSoU+RJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _-mSK/Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jiw5>RNt
利润分配-提取储备基金 Profit appropriation - reserve fund P`^3-X/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^k{b8-)W<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E "9`
利润分配-利润归还投资 Profit appropriation - return investment by profit 7-S?\:J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends O\0]o!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $o}Ao@WkO
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uknX py))
期初未分配利润 Retained earnings, beginning of the year X^Dklqqy
资本公积-股本溢价 Capital surplus - share premium \MhSIlM#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A><w1-X&=o
资本公积-接受现金捐赠 Capital surplus - cash donation fib#)KE
资本公积-股权投资准备 Capital surplus - investment reserve rx[l7F
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资本公积-拨款转入 Capital surplus - subsidiary f0!i<9<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'Z;8-1M?O
资本公积-其他 Capital surplus - others <yt|!p-tS
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `hpX 97v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uUmkk
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z@sDxYt9
盈余公积-储备基金 Surplus reserve - reserve fund Hst]}g' .
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0i|z$QRL~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +hiskV@ v
主营业务收入 Sales A?)nLp&Y
主营业务成本 Cost of sales #^FDG1=
主营业务税金及附加 Sales tax 5ub|r0&M
营业费用 Operating expenses B=!&rKF
管理费用 General and administrative expenses ut/3?E1 Z
财务费用 Financial expenses #M/^n0E
投资收益 Investment income ^qR2 !fwm<
其他业务收入 Other operating income $f>h_8cla
营业外收入 Non-operating income "|k 4<"]
补贴收入 Subsidy income +wPXDN#R
其他业务支出 Other operating expenses n VNz5B
营业外支出 Non-operating expenses NQ&\t[R[
所得税 Income tax E!Ljq 3iT`
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