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 。 G| 7\[!R
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现金 Cash in hand kPwgayz
银行存款 Cash in bank fDc>E+,
其他货币资金-外埠存款Other monetary assets - cash in other cities y*2R#jTA
其他货币资金-银行本票 Other monetary assets - cashier‘s check z0J$9hEg89
其他货币资金-银行汇票 Other monetary assets - bank draft \PS{/XK
其他货币资金-信用卡 Other monetary assets - credit cards Xx{ho4qq
其他货币资金-信用证保证金 Other monetary assets - L/C deposit EtN@ 6xP
其他货币资金-存出投资款 Other monetary assets - cash for investment <hi@$.u_Q^
短期投资-股票投资 Investments - Short term - stocks ( Lj{V}^
短期投资-债券投资 Investments - Short term - bonds #PnuR2s7.
短期投资-基金投资 Investments - Short term - funds RZ)sCR
短期投资-其他投资 Investments - Short term - others 4R!A.N 9
短期投资跌价准备 Provision for short-term investment jvx9b([<sG
长期股权投资-股票投资 Long term equity investment - stocks ~~:w^(s9
长期股权投资-其他股权投资 Long term equity investment - others DO<eBq\O
长期债券投资-债券投资 Long term securities investemnt - bonds _`lj
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长期债券投资-其他债权投资 Long term securities investment - others T1zft#1~
长期投资减值准备 Provision for long-term investment @rs(`4QEh
应收票据 Notes receivable $>E\3np
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应收股利 Dividends receivable .0]4@'
应收利息 Interest receivable _'&N0 1
应收帐款 Trade debtors l,uYp"F,ps
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &pwSd
预付帐款 Prepayment 2mL1BG=Yk
应收补贴款 Allowance receivable `B+%W
其他应收款 Other debtors tq=1C=h
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Dd|}LV
其他流动资产 Other current assets tB.;T0n
物资采购 Purchase ~ZU;0#
原材料 Raw materials Z4FyuWc3
包装物 Packing materials )/k0*:OMyO
低值易耗品 Low value consumbles 9@AGx<S1
材料成本差异 Material cost difference &SS"A*xg
自制半成品 Self-manufactured goods Du3OmXMk
库存商品 Finished goods E/cA6*E[.<
商品进销差价 Difference between purchase & sales of commodities T=cSTS!P;q
委托加工物资 Consigned processiong material ln.kEhQ3B
委托代销商品 Consignment-out Vzy]N6QT{
受托代销商品 Consignment-in GypZ!)1
分期收款发出商品 Goods on instalment sales Mq) n=M
存货跌价准备 Provision for obsolete stocks Myss$gt}
待摊费用 Prepaid expenses j&E4|g (
待处理流动资产损益 Unsettled G/L on current assets K#M
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待处理固定资产损益 Unsettled G/L on fixed assets .lu:S;JSnS
委托贷款-本金 Consignment loan - principle \3K 6NA!L
委托贷款-利息 Consignment loan - interest J*6I@_{/U
委托贷款-减值准备 Consignment loan - provision ZWMX!>o<
固定资产-房屋建筑物 Fixed assets - Buildings /uI/8>p(
固定资产-机器设备 Fixed assets - Plant and machinery Wu)ATs}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures iHjo3_g)n
固定资产-运输设备 Fixed assets - Automobiles =fMSmn1S
累计折旧 Accumulated depreciation hTI8hh
固定资产减值准备 Impairment of fixed assets BOJh-(>I
工程物资-专用材料 Project material - specific materials TR
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工程物资-专用设备 Project material - specific equipment .jMm-vox}
工程物资-预付大型设备款 Project material - prepaid for equipment UwtOlV:G{
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )hk=wu6
在建工程 Construction in progress ^vm[`M
在建工程减值准备 Impairment of construction in progress G B!3`
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固定资产清理 Disposal of fixed assets 4zghM<
无形资产-专利权 Intangible assets - patent O;[PEV~
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights .G+}Kn9!
无形资产-土地使用权 Intangible assets - land use rights ~C5iyXR
无形资产-商誉 Intangible assets - goodwill T\c;Ra
无形资产减值准备 Impairment of intangible assets FcIH<_r
长期待摊费用 Deferred assets Lhl)p P17
未确认融资费用 Unrecognized finance fees 5X&<+
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其他长期资产 Other long term assets *F:]mgg
递延税款借项 Deferred assets debits Wy#`*h,
应付票据 Notes payable 6bnAVTL5
应付帐款 Trade creditors d_J?i]AP|'
预收帐款 Adanvances from customers 3iYz<M
代销商品款 Consignment-in payables mDE{s",q/
其他应交款 Other payable to government Js+d4``W
其他应付款 Other creditors QOuy(GY
应付股利 Proposed dividends 4W9!_:j(j
待转资产价值 Donated assets hx4!P( o1
预计负债 Accrued liabilities ;KQ'/nII
应付短期债券 Short-term debentures payable <6/XE@"
其他流动负债 Other current liabilities sxL;o>{
预提费用 Accrued expenses =\4w" /Y
应付工资 Payroll payable dQM# -t4*
应付福利费 Welfare payable 4:r^6m%%
短期借款-抵押借款 Bank loans - Short term - pledged S
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短期借款-信用借款 Bank loans - Short term - credit ?f']*pD8
短期借款-担保借款 Bank loans - Short term - guaranteed z+" :,#
一年内到期长期借款 Long term loans due within one year W/oRt<:E
一年内到期长期应付款 Long term payable due within one year ?y<n^`
长期借款 Bank loans - Long term _WK+BxH
应付债券-债券面值 Bond payable - Par value 2DQ'h}BI
应付债券-债券溢价 Bond payable - Excess ORQGay
应付债券-债券折价 Bond payable - Discount ! qrF=a
应付债券-应计利息 Bond payable - Accrued interest ib
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长期应付款 Long term payable CcY.8|HT
专项应付款 Specific payable 5YS`v#+
其他长期负债 Other long term liabilities `RGZ-Q{_
应交税金-所得税 Tax payable - income tax TG?;o/
应交税金-增值税 Tax payable - VAT W\.f:"2qr
应交税金-营业税 Tax payable - business tax W<!q>8Xn?
应交税金-消费税 Tax payable - consumable tax gEKJrAA
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit #PXl*~PrQ/
股本 Share capital %c^]Rdl
已归还投资 Investment returned Jr17pu(t
利润分配-其他转入 Profit appropriation - other transfer in 7]e]Y>wZap
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fS#/-wugOB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w41#?VC/
利润分配-提取储备基金 Profit appropriation - reserve fund mf}?z21vD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Va=0R
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z*yN*M6t
利润分配-利润归还投资 Profit appropriation - return investment by profit qgZ(o@\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PNc200`v4_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^|\ *i
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nt;A7pI`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]
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期初未分配利润 Retained earnings, beginning of the year AL|fL
资本公积-股本溢价 Capital surplus - share premium 8.k"kXU@n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pbqa
资本公积-接受现金捐赠 Capital surplus - cash donation u x:,io
资本公积-股权投资准备 Capital surplus - investment reserve K:'pK1zy
资本公积-拨款转入 Capital surplus - subsidiary DVSYH{U4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
E}NX+ vYF
资本公积-其他 Capital surplus - others 00;=6q]TA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (|U+ (~PJ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fiw~"2
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K?I@'B'
盈余公积-储备基金 Surplus reserve - reserve fund {qLnwy!i
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `n^jU92
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @.0jC=!l
主营业务收入 Sales #{h4lte
主营业务成本 Cost of sales ?Fi-,4
主营业务税金及附加 Sales tax yvH:U5%
营业费用 Operating expenses *EV] 8
管理费用 General and administrative expenses |AFF*]e S
财务费用 Financial expenses :~T:&;q0
投资收益 Investment income *39sh[*}
其他业务收入 Other operating income =z=Guvcn`
营业外收入 Non-operating income t Ac;O[L
补贴收入 Subsidy income e'\I^'`!M
其他业务支出 Other operating expenses %{}Jr`
营业外支出 Non-operating expenses hJd#Gc~*M
所得税 Income tax sXhtn'<v
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