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 。 Ij{{Z;o3
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现金 Cash in hand f4X?\e GT
银行存款 Cash in bank Ng+k{vA
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其他货币资金-外埠存款Other monetary assets - cash in other cities M@{GT/`Pf
其他货币资金-银行本票 Other monetary assets - cashier‘s check {!6!z,
其他货币资金-银行汇票 Other monetary assets - bank draft u49/LtB\
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit hQl3F6-ud
其他货币资金-存出投资款 Other monetary assets - cash for investment 9\Yj`,i5
短期投资-股票投资 Investments - Short term - stocks WR~uy|mX
短期投资-债券投资 Investments - Short term - bonds bk#u0N
短期投资-基金投资 Investments - Short term - funds fqvA0"tv
短期投资-其他投资 Investments - Short term - others rD<@$KpP
短期投资跌价准备 Provision for short-term investment ,bJZs-
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长期股权投资-股票投资 Long term equity investment - stocks O!/J2SfuDH
长期股权投资-其他股权投资 Long term equity investment - others p,ZubRJ"
长期债券投资-债券投资 Long term securities investemnt - bonds <qHwY.
长期债券投资-其他债权投资 Long term securities investment - others N:gS]OI*
长期投资减值准备 Provision for long-term investment rj<%_d'Z`
应收票据 Notes receivable JJ7-$h'0q
应收股利 Dividends receivable w*Kw#m'U
应收利息 Interest receivable MLa]s*
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应收帐款 Trade debtors Kw925
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors PO |p53
预付帐款 Prepayment {WFYNEQ[
应收补贴款 Allowance receivable _
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其他应收款 Other debtors ,'82;oP4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^HC!
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其他流动资产 Other current assets 8+gSn
物资采购 Purchase mL3'/3-7:V
原材料 Raw materials 1VJE+3
包装物 Packing materials d![EnkyL;
低值易耗品 Low value consumbles }t"!I\C
材料成本差异 Material cost difference inR8m 4c]P
自制半成品 Self-manufactured goods 0jj
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库存商品 Finished goods PjRKYa_U
商品进销差价 Difference between purchase & sales of commodities "$
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委托加工物资 Consigned processiong material zjVb+Z\n
委托代销商品 Consignment-out .}a@OLJd
受托代销商品 Consignment-in ;k!Ej-(
分期收款发出商品 Goods on instalment sales a)`h*P5@
存货跌价准备 Provision for obsolete stocks ~_^nWT*BV
待摊费用 Prepaid expenses #4~Ivj
待处理流动资产损益 Unsettled G/L on current assets -
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待处理固定资产损益 Unsettled G/L on fixed assets Xo]FOJ5
委托贷款-本金 Consignment loan - principle 6,c
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委托贷款-利息 Consignment loan - interest S}fIZ1
委托贷款-减值准备 Consignment loan - provision dd98vVj
固定资产-房屋建筑物 Fixed assets - Buildings E%/E%9-7\
固定资产-机器设备 Fixed assets - Plant and machinery ?WUu@Z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (8H
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固定资产-运输设备 Fixed assets - Automobiles o7hjx hmC
累计折旧 Accumulated depreciation Z$6W)~;,
固定资产减值准备 Impairment of fixed assets g($ y4~#
工程物资-专用材料 Project material - specific materials sA}=o.\j:
工程物资-专用设备 Project material - specific equipment !aIIjWz]
工程物资-预付大型设备款 Project material - prepaid for equipment 5UjXpS
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &b{L|I'KYT
在建工程 Construction in progress P#76ehR]K
在建工程减值准备 Impairment of construction in progress 6;5}%
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固定资产清理 Disposal of fixed assets _(oJ8h(
无形资产-专利权 Intangible assets - patent :)mV-(+o
无形资产-非专利技术 Intangible assets - industrial property and know-how Av+R~
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无形资产-商标权 Intangible assets - trademark rights C
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无形资产-土地使用权 Intangible assets - land use rights #!Kg?BR2
无形资产-商誉 Intangible assets - goodwill Eepy%-\
无形资产减值准备 Impairment of intangible assets mlIc`GSI
长期待摊费用 Deferred assets DAc jx:~
未确认融资费用 Unrecognized finance fees TLO-$>h
其他长期资产 Other long term assets z[CCgs&vqe
递延税款借项 Deferred assets debits vgsu~(L;
应付票据 Notes payable M
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应付帐款 Trade creditors ~TurYvf
预收帐款 Adanvances from customers >&BgF*mm
代销商品款 Consignment-in payables wGb{O
其他应交款 Other payable to government ^Z2%b>
其他应付款 Other creditors
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应付股利 Proposed dividends fa"eyBO50
待转资产价值 Donated assets !K6: W1
预计负债 Accrued liabilities ]Alu~ Dw
应付短期债券 Short-term debentures payable =}_c=z?UY
其他流动负债 Other current liabilities W\FKAvS
预提费用 Accrued expenses Rp9uUJ 6o
应付工资 Payroll payable $+V{2k4X,
应付福利费 Welfare payable GRlA9Q
短期借款-抵押借款 Bank loans - Short term - pledged .
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短期借款-信用借款 Bank loans - Short term - credit CDR^xo5
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短期借款-担保借款 Bank loans - Short term - guaranteed >Li
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一年内到期长期借款 Long term loans due within one year ,!u^E|24
一年内到期长期应付款 Long term payable due within one year @Q TG
长期借款 Bank loans - Long term Pv
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应付债券-债券面值 Bond payable - Par value =d(
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应付债券-债券溢价 Bond payable - Excess <>2QDI6_
应付债券-债券折价 Bond payable - Discount A}[Lk#|n
应付债券-应计利息 Bond payable - Accrued interest xR;Xx;
长期应付款 Long term payable
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专项应付款 Specific payable
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其他长期负债 Other long term liabilities evtn/.kDR
应交税金-所得税 Tax payable - income tax qH"0?<$9
应交税金-增值税 Tax payable - VAT 4}#*M2wb
应交税金-营业税 Tax payable - business tax sm\/wlbE
应交税金-消费税 Tax payable - consumable tax +ZGOv,l
应交税金-其他 Tax payable - others f)N67z6
递延税款贷项 Deferred taxation credit n |.- :Zy
股本 Share capital WET $H,
已归还投资 Investment returned qdUlT*fw
利润分配-其他转入 Profit appropriation - other transfer in o<T>G{XYB
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve AGOK%[[Ws
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %Sxy!gGz%%
利润分配-提取储备基金 Profit appropriation - reserve fund /`2VJw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6U# C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vWzNsWPK"{
利润分配-利润归还投资 Profit appropriation - return investment by profit I8`.eqV
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iY.~N#Q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aLq=%fsV)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zw"6-h4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [NaU\;w\
期初未分配利润 Retained earnings, beginning of the year c( gUH
资本公积-股本溢价 Capital surplus - share premium /sJk[5!z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %l3RM*zb
资本公积-接受现金捐赠 Capital surplus - cash donation h7(twct
资本公积-股权投资准备 Capital surplus - investment reserve 2c9@n9Vx3a
资本公积-拨款转入 Capital surplus - subsidiary c3oI\lU
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others ^!Bpev
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ChGwG.-%L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :GGsQ
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [o|]>(tk
盈余公积-储备基金 Surplus reserve - reserve fund Ya\G/R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0nhsjN}v
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j
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主营业务收入 Sales |!IJ/ivEgw
主营业务成本 Cost of sales Rp.
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主营业务税金及附加 Sales tax ~oSLWA9
营业费用 Operating expenses o)1wF
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管理费用 General and administrative expenses qWQJ
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财务费用 Financial expenses bYG}CO
投资收益 Investment income FKL}6W:
其他业务收入 Other operating income Ig$5Ui
营业外收入 Non-operating income vP&*(WfO)
补贴收入 Subsidy income vR+(7^Yy
其他业务支出 Other operating expenses '[Nu;(>a
营业外支出 Non-operating expenses R Af+%h*
所得税 Income tax gxt2Mq;q~}
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