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 。 "V]*
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现金 Cash in hand *GE6zGdN
银行存款 Cash in bank G:$kGzhJ
其他货币资金-外埠存款Other monetary assets - cash in other cities `X@\Zv=}
其他货币资金-银行本票 Other monetary assets - cashier‘s check e*}zl>f
其他货币资金-银行汇票 Other monetary assets - bank draft X13+n2^8]
其他货币资金-信用卡 Other monetary assets - credit cards X#$ oV#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit IVSC7SBiT
其他货币资金-存出投资款 Other monetary assets - cash for investment [6mK<A,/
短期投资-股票投资 Investments - Short term - stocks wCLniCt
短期投资-债券投资 Investments - Short term - bonds K.}jOm
短期投资-基金投资 Investments - Short term - funds x7zc3%T's
短期投资-其他投资 Investments - Short term - others :V+rC]0
短期投资跌价准备 Provision for short-term investment wz:e\ !
长期股权投资-股票投资 Long term equity investment - stocks .-rz30xT
长期股权投资-其他股权投资 Long term equity investment - others :;eOhZ=_
长期债券投资-债券投资 Long term securities investemnt - bonds w ea
长期债券投资-其他债权投资 Long term securities investment - others |cY HH$
长期投资减值准备 Provision for long-term investment Opu*i
应收票据 Notes receivable 7w)8s
应收股利 Dividends receivable Ly2,*\7
应收利息 Interest receivable 9/0H,qZc
应收帐款 Trade debtors ,Lp"Ia
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $m
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预付帐款 Prepayment a[~[lk=7
应收补贴款 Allowance receivable mnM]@8^G
其他应收款 Other debtors 49*f=gpGj2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors YM_ [
其他流动资产 Other current assets {k.:DH)
物资采购 Purchase g.9C>>tj
原材料 Raw materials ek]JzD~w$
包装物 Packing materials /(s |'"6
低值易耗品 Low value consumbles #1J,!seJ
材料成本差异 Material cost difference uZn_*_J!
自制半成品 Self-manufactured goods ;F@Sz/
库存商品 Finished goods A2ye
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商品进销差价 Difference between purchase & sales of commodities }XBF#BN
委托加工物资 Consigned processiong material [IOI&`?D
委托代销商品 Consignment-out |=IJ^y(x|
受托代销商品 Consignment-in F!#)l*OX;
分期收款发出商品 Goods on instalment sales k(H]ILL
存货跌价准备 Provision for obsolete stocks QHO n?e
待摊费用 Prepaid expenses +&G(AW
待处理流动资产损益 Unsettled G/L on current assets 3'.3RKV
待处理固定资产损益 Unsettled G/L on fixed assets _WWC8?6U
委托贷款-本金 Consignment loan - principle -M=BD-_.h
委托贷款-利息 Consignment loan - interest n^[a}DX0
委托贷款-减值准备 Consignment loan - provision k)>H=?mI
固定资产-房屋建筑物 Fixed assets - Buildings RM_%u=jC
固定资产-机器设备 Fixed assets - Plant and machinery ;?HP/dZLz
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Jp"29
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固定资产-运输设备 Fixed assets - Automobiles Iz+%wAZ|B6
累计折旧 Accumulated depreciation QY)p![6Fj
固定资产减值准备 Impairment of fixed assets i.6 b%
工程物资-专用材料 Project material - specific materials G$Mf(S'f
工程物资-专用设备 Project material - specific equipment apm%\dN
工程物资-预付大型设备款 Project material - prepaid for equipment Jt]RU+TB
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production xbCR4upS
在建工程 Construction in progress c+3(|k-M
在建工程减值准备 Impairment of construction in progress ~|=D.}#$
固定资产清理 Disposal of fixed assets K9xvog
无形资产-专利权 Intangible assets - patent
ZJs~,Q
无形资产-非专利技术 Intangible assets - industrial property and know-how u
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无形资产-商标权 Intangible assets - trademark rights Y }VJ4!%U
无形资产-土地使用权 Intangible assets - land use rights {ax]t-ZwJ5
无形资产-商誉 Intangible assets - goodwill I=&i &6v8G
无形资产减值准备 Impairment of intangible assets m@kLZimD
长期待摊费用 Deferred assets ddN(L`nd
未确认融资费用 Unrecognized finance fees F,S)P`?
其他长期资产 Other long term assets Ich^*z(F$
递延税款借项 Deferred assets debits Wx-0Ip'9
应付票据 Notes payable k
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应付帐款 Trade creditors cu>(;=
预收帐款 Adanvances from customers P@UE.0NYX
代销商品款 Consignment-in payables :u9'ZHkZ
其他应交款 Other payable to government nQV0I"f]?]
其他应付款 Other creditors xDw~n
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应付股利 Proposed dividends wyX3qH
待转资产价值 Donated assets Ci-Ze j
预计负债 Accrued liabilities tUH?N/qn
应付短期债券 Short-term debentures payable rGNa[1{kRs
其他流动负债 Other current liabilities 7Q|<6210
预提费用 Accrued expenses ^dLu#,;
应付工资 Payroll payable L< =Dl
应付福利费 Welfare payable grE(8M
短期借款-抵押借款 Bank loans - Short term - pledged >#:SJ?)`T
短期借款-信用借款 Bank loans - Short term - credit [(Z(8{3i
短期借款-担保借款 Bank loans - Short term - guaranteed ,!Q nh:
一年内到期长期借款 Long term loans due within one year lv/im/]v
一年内到期长期应付款 Long term payable due within one year 1LS1 ZY
长期借款 Bank loans - Long term X7-*`NI^
应付债券-债券面值 Bond payable - Par value I\_2=mL
应付债券-债券溢价 Bond payable - Excess Z4Q]By:/L
应付债券-债券折价 Bond payable - Discount TOG4=y-N
应付债券-应计利息 Bond payable - Accrued interest g|uyQhsg
长期应付款 Long term payable stK}K-=`
专项应付款 Specific payable *_I`{9~'
其他长期负债 Other long term liabilities %C`P7&8m=O
应交税金-所得税 Tax payable - income tax A'`F Rx(
应交税金-增值税 Tax payable - VAT nxhlTf>3
应交税金-营业税 Tax payable - business tax |HT7m5tu4
应交税金-消费税 Tax payable - consumable tax 0fX` >-X
应交税金-其他 Tax payable - others 5QK%BiDlr
递延税款贷项 Deferred taxation credit XcT!4xG0
股本 Share capital V5$Gb6?K
已归还投资 Investment returned N{bg-%s10i
利润分配-其他转入 Profit appropriation - other transfer in 36{OE!,i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Lqxhy s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Kw"e4 a
利润分配-提取储备基金 Profit appropriation - reserve fund >ymn&_zlT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @4UX~=:686
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V~*>/2+
利润分配-利润归还投资 Profit appropriation - return investment by profit Tk[]l7R~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ynM:]*~K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wG MhKZE
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RK-
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ox#vW6;)
期初未分配利润 Retained earnings, beginning of the year 0IqGy}+VU
资本公积-股本溢价 Capital surplus - share premium az![u)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y'`7zJ
资本公积-接受现金捐赠 Capital surplus - cash donation ppn 8
资本公积-股权投资准备 Capital surplus - investment reserve eY#^vB
资本公积-拨款转入 Capital surplus - subsidiary
ZqrS]i@$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation oS$7k3s
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资本公积-其他 Capital surplus - others 5B|.cOE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pLe4dz WA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %XN;S29d5W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -4+'(3qr
盈余公积-储备基金 Surplus reserve - reserve fund `},:dDHI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5ZkR3/h e
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sXEIC#rq
主营业务收入 Sales 0cKsGDm
主营业务成本 Cost of sales @`
Pn<_L
主营业务税金及附加 Sales tax +o4o!;E)
营业费用 Operating expenses I2HV{1(i
管理费用 General and administrative expenses :Ef!gpS}?R
财务费用 Financial expenses ($`IHKF1.l
投资收益 Investment income >
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其他业务收入 Other operating income ~Yc
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营业外收入 Non-operating income r4[=pfe25
补贴收入 Subsidy income Q 8Ek}O\MC
其他业务支出 Other operating expenses ]T/%Bau
营业外支出 Non-operating expenses !VIxEu^ke
所得税 Income tax SujEF`"
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