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 。 p@~ic#X
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现金 Cash in hand :ofBzTNwZ
银行存款 Cash in bank Vi?q>:E:
其他货币资金-外埠存款Other monetary assets - cash in other cities 8w_7O>9
其他货币资金-银行本票 Other monetary assets - cashier‘s check [Wi1|]X"G
其他货币资金-银行汇票 Other monetary assets - bank draft B(_WZa!
其他货币资金-信用卡 Other monetary assets - credit cards _{4^|{>Pv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Io n~
其他货币资金-存出投资款 Other monetary assets - cash for investment rf.`h{!!
短期投资-股票投资 Investments - Short term - stocks dtZE67KS
短期投资-债券投资 Investments - Short term - bonds : g6n,p_#
短期投资-基金投资 Investments - Short term - funds s?2$ue&-f
短期投资-其他投资 Investments - Short term - others pTJX""C
短期投资跌价准备 Provision for short-term investment w_hHfZ9E
长期股权投资-股票投资 Long term equity investment - stocks u
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长期股权投资-其他股权投资 Long term equity investment - others /3!fA=+
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others GbI-
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长期投资减值准备 Provision for long-term investment M f~}/h
应收票据 Notes receivable M}O}:1Par
应收股利 Dividends receivable E{E0Z9t7&
应收利息 Interest receivable %<0eA`F4
应收帐款 Trade debtors 5]5 KB;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -0Cnp/Yj@
预付帐款 Prepayment :|+Qe e
应收补贴款 Allowance receivable KC`q#&dt
其他应收款 Other debtors >R\lqLILb,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 58 bCUh#uw
其他流动资产 Other current assets :9|\Z|S(I
物资采购 Purchase /,@p\Ae5
原材料 Raw materials =K\r-'V
包装物 Packing materials
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低值易耗品 Low value consumbles =WIJ>#Go<
材料成本差异 Material cost difference as*4UT3
自制半成品 Self-manufactured goods k{;,6H
库存商品 Finished goods #]P9b@@e
商品进销差价 Difference between purchase & sales of commodities zCv"]%
委托加工物资 Consigned processiong material #|[
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委托代销商品 Consignment-out _8,()t'"
受托代销商品 Consignment-in Fqy\CMC
分期收款发出商品 Goods on instalment sales XI<L;
存货跌价准备 Provision for obsolete stocks M_g?<rK
待摊费用 Prepaid expenses x'<K\qp{{
待处理流动资产损益 Unsettled G/L on current assets `h:34RC;
待处理固定资产损益 Unsettled G/L on fixed assets HpZ1xT
委托贷款-本金 Consignment loan - principle z2_6??tS/c
委托贷款-利息 Consignment loan - interest d?wc*N3
委托贷款-减值准备 Consignment loan - provision -m
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固定资产-房屋建筑物 Fixed assets - Buildings 8N&+7FK
固定资产-机器设备 Fixed assets - Plant and machinery FMA6_fju4
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures B"yFS7Rrj
固定资产-运输设备 Fixed assets - Automobiles R;,g1m|]
累计折旧 Accumulated depreciation v6.t{6zYgY
固定资产减值准备 Impairment of fixed assets #7ohQrP
工程物资-专用材料 Project material - specific materials [S5\#=_4S
工程物资-专用设备 Project material - specific equipment Ar*^;
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工程物资-预付大型设备款 Project material - prepaid for equipment 4}+/F}TbJ5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production g0R~&AN!g
在建工程 Construction in progress 1 zw*/dp
在建工程减值准备 Impairment of construction in progress Q></`QWpoB
固定资产清理 Disposal of fixed assets }>)[<;M>%
无形资产-专利权 Intangible assets - patent *na?n2Yzt
无形资产-非专利技术 Intangible assets - industrial property and know-how .<@8gNm3
无形资产-商标权 Intangible assets - trademark rights ~ab:/!Z
无形资产-土地使用权 Intangible assets - land use rights q$I:`&
无形资产-商誉 Intangible assets - goodwill 1-lu\"H`
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets X 1
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未确认融资费用 Unrecognized finance fees Zm6{n'
其他长期资产 Other long term assets sMu]
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递延税款借项 Deferred assets debits /|*
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应付票据 Notes payable T5a*z}L5
应付帐款 Trade creditors o2<#s)GpY
预收帐款 Adanvances from customers [w%
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代销商品款 Consignment-in payables xJ#d1[kzo
其他应交款 Other payable to government 'yMF~r3J
其他应付款 Other creditors yKO`rtP
应付股利 Proposed dividends 6I@h9uIsze
待转资产价值 Donated assets ;L']e"G
预计负债 Accrued liabilities u\C
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应付短期债券 Short-term debentures payable ,l<6GB2\
其他流动负债 Other current liabilities E?_Z`*h
预提费用 Accrued expenses dC RyOid$
应付工资 Payroll payable (Jz1vEEV
应付福利费 Welfare payable z^T`x_mF
短期借款-抵押借款 Bank loans - Short term - pledged ;q*e=[_DF
短期借款-信用借款 Bank loans - Short term - credit "'D=,*
短期借款-担保借款 Bank loans - Short term - guaranteed Q%xC}||1s"
一年内到期长期借款 Long term loans due within one year =Xo
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一年内到期长期应付款 Long term payable due within one year h5(4
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长期借款 Bank loans - Long term \B,(k<
应付债券-债券面值 Bond payable - Par value H
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应付债券-债券溢价 Bond payable - Excess 30SW\@
应付债券-债券折价 Bond payable - Discount uD^cxD
应付债券-应计利息 Bond payable - Accrued interest x QIq^/F0
长期应付款 Long term payable V#iPj'*
专项应付款 Specific payable MdvcnaCG
其他长期负债 Other long term liabilities H '
应交税金-所得税 Tax payable - income tax \--8lH -K
应交税金-增值税 Tax payable - VAT ZjF 4v
应交税金-营业税 Tax payable - business tax 0N$v"uX@
应交税金-消费税 Tax payable - consumable tax 9Gnc9_]I;W
应交税金-其他 Tax payable - others {GQ^fu;q
递延税款贷项 Deferred taxation credit "g1)f"pL
股本 Share capital O6LS(5j2
已归还投资 Investment returned MRdduPrM%$
利润分配-其他转入 Profit appropriation - other transfer in %^ !,t:d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sVOyT*GY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z*a:L} $
利润分配-提取储备基金 Profit appropriation - reserve fund ?.Ca|H<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {0WHn.,2Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `Tv[DIVW
利润分配-利润归还投资 Profit appropriation - return investment by profit *2,VyY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fTK3,s1=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dZ0A3(t
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t:'Mh9h7u
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )8$=C#qC[
期初未分配利润 Retained earnings, beginning of the year 7t0er'VC
资本公积-股本溢价 Capital surplus - share premium x8V('` }j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }f6HYU
资本公积-接受现金捐赠 Capital surplus - cash donation Xg;}R:g '
资本公积-股权投资准备 Capital surplus - investment reserve T7hcnF$
资本公积-拨款转入 Capital surplus - subsidiary {#@W)4)cA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @U& QI*
资本公积-其他 Capital surplus - others }E50>g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [q8 P~l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D=-SO
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <+?7H\b
盈余公积-储备基金 Surplus reserve - reserve fund GkQpELO:
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D$I5z.a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rWR}Stc@]
主营业务收入 Sales l*d(;AR
主营业务成本 Cost of sales ~d|A!S`
主营业务税金及附加 Sales tax :&V h?
营业费用 Operating expenses s;01u_
管理费用 General and administrative expenses l~w2B>i)
财务费用 Financial expenses f'EuY17w
投资收益 Investment income #Y
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其他业务收入 Other operating income S.-TOE
营业外收入 Non-operating income w"-Lc4t+
补贴收入 Subsidy income 'h|DO/X~L
其他业务支出 Other operating expenses s %j_H
营业外支出 Non-operating expenses M_/7D|xl/T
所得税 Income tax Y5- F@(
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