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 。 C``%<)WC
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现金 Cash in hand !G#3jh:kiY
银行存款 Cash in bank 8_ns^6XK5p
其他货币资金-外埠存款Other monetary assets - cash in other cities Kl$!_ $
其他货币资金-银行本票 Other monetary assets - cashier‘s check *IGgbg[0
其他货币资金-银行汇票 Other monetary assets - bank draft @`?"#^jT
其他货币资金-信用卡 Other monetary assets - credit cards ;#!`cgAh
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #uT-_L}sw
其他货币资金-存出投资款 Other monetary assets - cash for investment \,E;b{PQo6
短期投资-股票投资 Investments - Short term - stocks Eq.?Ga
短期投资-债券投资 Investments - Short term - bonds %?C{0(Z{
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others [Qv%
短期投资跌价准备 Provision for short-term investment M,PZ|=V6a
长期股权投资-股票投资 Long term equity investment - stocks t_WNEZW7f
长期股权投资-其他股权投资 Long term equity investment - others Sg0 _ l(
长期债券投资-债券投资 Long term securities investemnt - bonds ]RQQg,|D
长期债券投资-其他债权投资 Long term securities investment - others y8wOJZ<K
长期投资减值准备 Provision for long-term investment -X
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应收票据 Notes receivable c% 0h!zF
应收股利 Dividends receivable -rlxxLT+
应收利息 Interest receivable |9!3{3
应收帐款 Trade debtors WFg'G>*
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6pQ#Zg()vp
预付帐款 Prepayment /z,sM"d
应收补贴款 Allowance receivable ~y^#?;
其他应收款 Other debtors 9+SeG\Th
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JB'q_dS}
其他流动资产 Other current assets ?4_^}B9
物资采购 Purchase zie])_8|h
原材料 Raw materials {`~{%2ayq7
包装物 Packing materials g{f1JTJ7
低值易耗品 Low value consumbles 7Z"mVh}
材料成本差异 Material cost difference M\8FjJ>9
自制半成品 Self-manufactured goods =[?2'riI
库存商品 Finished goods >&aFSL,f
商品进销差价 Difference between purchase & sales of commodities "a6
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委托加工物资 Consigned processiong material 2:/'
委托代销商品 Consignment-out ~c :e0
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受托代销商品 Consignment-in ?U2ed)zzw
分期收款发出商品 Goods on instalment sales JQE^ bcr
存货跌价准备 Provision for obsolete stocks F1)Q#ThF\
待摊费用 Prepaid expenses mhp5}
待处理流动资产损益 Unsettled G/L on current assets Uz\B^"i|
待处理固定资产损益 Unsettled G/L on fixed assets FymA_Eq
委托贷款-本金 Consignment loan - principle OtF{=7
委托贷款-利息 Consignment loan - interest x"v5'EpL
委托贷款-减值准备 Consignment loan - provision EUe2<G
固定资产-房屋建筑物 Fixed assets - Buildings ^Q4w<sX'
固定资产-机器设备 Fixed assets - Plant and machinery hX 9.%-@sR
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9.lSF
固定资产-运输设备 Fixed assets - Automobiles KcfW+>W3
累计折旧 Accumulated depreciation |RwD]2H
固定资产减值准备 Impairment of fixed assets z>
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工程物资-专用材料 Project material - specific materials 2sy{
工程物资-专用设备 Project material - specific equipment [lQ
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工程物资-预付大型设备款 Project material - prepaid for equipment Zo;@StN3}T
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /,/T{V[
在建工程 Construction in progress u|WX?@\
在建工程减值准备 Impairment of construction in progress nPfVZGt
固定资产清理 Disposal of fixed assets .
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无形资产-专利权 Intangible assets - patent 2#*Bw=
无形资产-非专利技术 Intangible assets - industrial property and know-how Z,,Da|edH
无形资产-商标权 Intangible assets - trademark rights } ~=53$+
无形资产-土地使用权 Intangible assets - land use rights 5gGYG
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无形资产-商誉 Intangible assets - goodwill }o=R7n%
无形资产减值准备 Impairment of intangible assets zScV 9,H1
长期待摊费用 Deferred assets Rh9>iA@fd
未确认融资费用 Unrecognized finance fees U-3KuR+0
其他长期资产 Other long term assets H4KwbTT"+
递延税款借项 Deferred assets debits gJ c5Y
应付票据 Notes payable rd0BvQ9TK
应付帐款 Trade creditors Q2^}NQO=
预收帐款 Adanvances from customers 1b;Aru~l
代销商品款 Consignment-in payables 68Wm=j.m
其他应交款 Other payable to government p."pI Bd
其他应付款 Other creditors 0FjSa\ZH
应付股利 Proposed dividends !;'U5[}8
待转资产价值 Donated assets /Rx%}~x/m
预计负债 Accrued liabilities B HoZ}1_
应付短期债券 Short-term debentures payable #TZYe4#f
其他流动负债 Other current liabilities ;r-
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预提费用 Accrued expenses {^"c>'R
应付工资 Payroll payable z
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应付福利费 Welfare payable Kdx?s;i
短期借款-抵押借款 Bank loans - Short term - pledged Puily9#
短期借款-信用借款 Bank loans - Short term - credit [ #A!B#`
短期借款-担保借款 Bank loans - Short term - guaranteed #rzxFMA"
一年内到期长期借款 Long term loans due within one year H=Yl
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一年内到期长期应付款 Long term payable due within one year \[]36|$LS
长期借款 Bank loans - Long term \KLWOj%
应付债券-债券面值 Bond payable - Par value bW3e*O$V
应付债券-债券溢价 Bond payable - Excess 0}PW?t76
应付债券-债券折价 Bond payable - Discount m{_\@'q
应付债券-应计利息 Bond payable - Accrued interest Qgo0uuM
长期应付款 Long term payable @w,-T@nAW
专项应付款 Specific payable V`S6cmwdc\
其他长期负债 Other long term liabilities 8Th|'
应交税金-所得税 Tax payable - income tax <|hvH
应交税金-增值税 Tax payable - VAT eO(VSjo'`
应交税金-营业税 Tax payable - business tax q^([ & +
应交税金-消费税 Tax payable - consumable tax DD"]as"#
应交税金-其他 Tax payable - others Nypa,_9}
递延税款贷项 Deferred taxation credit ~6kEpa
股本 Share capital
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已归还投资 Investment returned cEve70MV
利润分配-其他转入 Profit appropriation - other transfer in 2Ev~[Hb.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JT[|l-\zo
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .9lx@6]+
利润分配-提取储备基金 Profit appropriation - reserve fund B\KvKT|\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7AV !v`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *vCJ
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利润分配-利润归还投资 Profit appropriation - return investment by profit ;8|uY%ab
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D7[ 8*^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }4#%0x`w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares asj^K|.z
期初未分配利润 Retained earnings, beginning of the year b0PF7PEEQ
资本公积-股本溢价 Capital surplus - share premium x}AWWmXv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oq^#mJL
资本公积-接受现金捐赠 Capital surplus - cash donation (t>BO`,
资本公积-股权投资准备 Capital surplus - investment reserve $MfHA~^
资本公积-拨款转入 Capital surplus - subsidiary `L]cJ0tAs
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #)GL%{Oa
资本公积-其他 Capital surplus - others lyF~E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,l&Dt,
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xs.>+(@|;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p#qQGJe
盈余公积-储备基金 Surplus reserve - reserve fund &}OaiTzEmc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment s34{\/'D+
主营业务收入 Sales 2?z3s|+[
主营业务成本 Cost of sales QyJ}zwD
主营业务税金及附加 Sales tax 9K@`n:
Rw
营业费用 Operating expenses U;`N:~|p#
管理费用 General and administrative expenses pzg|?U
财务费用 Financial expenses R',Q)<
投资收益 Investment income *q=pv8&*s
其他业务收入 Other operating income PUuxKW}
营业外收入 Non-operating income ,gUSW
补贴收入 Subsidy income !X`
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其他业务支出 Other operating expenses !L2R0Y:a
营业外支出 Non-operating expenses [_G_Wl'#8
所得税 Income tax %qV=PC
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