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 。 Mb=vIk{Bf
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现金 Cash in hand 8Br*
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities }:7'C. ."
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8i=J(5=
其他货币资金-银行汇票 Other monetary assets - bank draft 4<)%Esyb
其他货币资金-信用卡 Other monetary assets - credit cards +^YXqOXU
其他货币资金-信用证保证金 Other monetary assets - L/C deposit q
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其他货币资金-存出投资款 Other monetary assets - cash for investment 7R[4XQ%
短期投资-股票投资 Investments - Short term - stocks qP6]}Aj]
短期投资-债券投资 Investments - Short term - bonds DcE)6z#
短期投资-基金投资 Investments - Short term - funds kG/:fP
短期投资-其他投资 Investments - Short term - others /Y:&307q
短期投资跌价准备 Provision for short-term investment EFu2&P
长期股权投资-股票投资 Long term equity investment - stocks |g M
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长期股权投资-其他股权投资 Long term equity investment - others M5s>;q)
长期债券投资-债券投资 Long term securities investemnt - bonds Uc%(#I]Mi
长期债券投资-其他债权投资 Long term securities investment - others pw"
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长期投资减值准备 Provision for long-term investment )4>M<BO
应收票据 Notes receivable S(eCG2gR
应收股利 Dividends receivable B>*zQb2:
应收利息 Interest receivable Vrzx;V%
应收帐款 Trade debtors P?VGY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors trcG^uV
预付帐款 Prepayment ,3&XV%1
应收补贴款 Allowance receivable '8K5=|!J
其他应收款 Other debtors hJ\IE?+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]l7) F-v
其他流动资产 Other current assets G?CaCleG
物资采购 Purchase x7)j?2
原材料 Raw materials O|=5+X
包装物 Packing materials S.1\e"MfI
低值易耗品 Low value consumbles ma[%,u`
材料成本差异 Material cost difference CRf !tsj@
自制半成品 Self-manufactured goods >=BH$4Ce
库存商品 Finished goods =/Pmi_
商品进销差价 Difference between purchase & sales of commodities Xptb4]
委托加工物资 Consigned processiong material A Vf'"~?
委托代销商品 Consignment-out QPB@qx#@
受托代销商品 Consignment-in *F0O*n*7W
分期收款发出商品 Goods on instalment sales PnkJWl<S
存货跌价准备 Provision for obsolete stocks ["Mq
待摊费用 Prepaid expenses Dn~r~aR$g
待处理流动资产损益 Unsettled G/L on current assets =NLsT.aa
待处理固定资产损益 Unsettled G/L on fixed assets ZDuP|" ^
委托贷款-本金 Consignment loan - principle $51M'Qu
委托贷款-利息 Consignment loan - interest `!WtKqr%B
委托贷款-减值准备 Consignment loan - provision I.BsKB
固定资产-房屋建筑物 Fixed assets - Buildings =lY6v-MBw
固定资产-机器设备 Fixed assets - Plant and machinery wZB:7E%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3fPd|F.kF
固定资产-运输设备 Fixed assets - Automobiles 5SPhdpIg@[
累计折旧 Accumulated depreciation l?Vm/YXb
固定资产减值准备 Impairment of fixed assets @v{lH&K:;
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment vFKX@wV S
工程物资-预付大型设备款 Project material - prepaid for equipment /{@^h#4M1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production QP/%+[E.
在建工程 Construction in progress "zFv?ay
在建工程减值准备 Impairment of construction in progress l3kYfq{";"
固定资产清理 Disposal of fixed assets \ldjWc<S
无形资产-专利权 Intangible assets - patent pa4,W!t
无形资产-非专利技术 Intangible assets - industrial property and know-how !lxs1!:
无形资产-商标权 Intangible assets - trademark rights ML@-@BaN
无形资产-土地使用权 Intangible assets - land use rights !-%fC
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无形资产-商誉 Intangible assets - goodwill f}{ lRk
无形资产减值准备 Impairment of intangible assets > SRUC
长期待摊费用 Deferred assets r*?rwtFtg
未确认融资费用 Unrecognized finance fees V6l~Aj}/
其他长期资产 Other long term assets ?4>uGaU\
递延税款借项 Deferred assets debits vxuxfi8x
应付票据 Notes payable ?^y%UIzf
应付帐款 Trade creditors qZw4"&,j$
预收帐款 Adanvances from customers >d#oJ?goX
代销商品款 Consignment-in payables oVi_X98R
其他应交款 Other payable to government ~q0g7?}&
其他应付款 Other creditors Xc)V;1
应付股利 Proposed dividends x~1.;dBF
待转资产价值 Donated assets S}fU2Wi
预计负债 Accrued liabilities xX;@
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应付短期债券 Short-term debentures payable vn
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其他流动负债 Other current liabilities : (IPrQ
预提费用 Accrued expenses o=/Cje
应付工资 Payroll payable X( Q*(_
应付福利费 Welfare payable Qdepzo>E
短期借款-抵押借款 Bank loans - Short term - pledged j5hM|\]
短期借款-信用借款 Bank loans - Short term - credit tF:'Y ~3 p
短期借款-担保借款 Bank loans - Short term - guaranteed Hgu:*iYA
一年内到期长期借款 Long term loans due within one year e|Ip7`
一年内到期长期应付款 Long term payable due within one year `v2]
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长期借款 Bank loans - Long term |GmV1hN
应付债券-债券面值 Bond payable - Par value /JP]5M)
应付债券-债券溢价 Bond payable - Excess e<_yr>9g"
应付债券-债券折价 Bond payable - Discount 2 uuI_9 "^
应付债券-应计利息 Bond payable - Accrued interest oL?[9aww
长期应付款 Long term payable #$\cRLPg
专项应付款 Specific payable ?gZJ v
其他长期负债 Other long term liabilities 5<0d2bK$
应交税金-所得税 Tax payable - income tax xL.T}f~y2>
应交税金-增值税 Tax payable - VAT O_}ZSB8"
应交税金-营业税 Tax payable - business tax 7lP3\7wD@9
应交税金-消费税 Tax payable - consumable tax /
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应交税金-其他 Tax payable - others Y>OL2g
递延税款贷项 Deferred taxation credit bXN-q!
股本 Share capital `
b(y 5 Z
已归还投资 Investment returned F[aow$",+}
利润分配-其他转入 Profit appropriation - other transfer in i?7%z`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]>utLi5dX
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `i{k^Q
利润分配-提取储备基金 Profit appropriation - reserve fund d<*4)MRN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "|1MJuY_6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |=OO$z;q|
利润分配-利润归还投资 Profit appropriation - return investment by profit P1PP#>E-2
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3J\NkaSR
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,gU%%>-_~w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0 O{Y
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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 1[k~*QS
期初未分配利润 Retained earnings, beginning of the year d2H&@80
资本公积-股本溢价 Capital surplus - share premium ;bt@wgY
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Kd_WN;l
资本公积-接受现金捐赠 Capital surplus - cash donation
Q@3.0Hf|{
资本公积-股权投资准备 Capital surplus - investment reserve nMU#g])y)
资本公积-拨款转入 Capital surplus - subsidiary ^$][ah
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7f4R5c
资本公积-其他 Capital surplus - others 0Sz&Og
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cz_4cMgxu
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -Q@jL{Ue
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^q"wd?((h
盈余公积-储备基金 Surplus reserve - reserve fund Y^dVNC3vd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `1%SXP1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {Y5h*BD>
主营业务收入 Sales uC
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主营业务成本 Cost of sales nsyg>=j
主营业务税金及附加 Sales tax `92 D]^g
营业费用 Operating expenses B0c} 5V
管理费用 General and administrative expenses ,5\:\e0H
财务费用 Financial expenses 39!o!_g
投资收益 Investment income %EPqJ(T
其他业务收入 Other operating income }@'xEx
营业外收入 Non-operating income p71%-nV
补贴收入 Subsidy income ;(w=}s%]+
其他业务支出 Other operating expenses CiP-Zh[gZ
营业外支出 Non-operating expenses m[^;HwJ
所得税 Income tax da@y*TO#i
1A23G$D