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 。 lpH=2l$>?
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现金 Cash in hand .^$YfTabq
银行存款 Cash in bank yr#5k`&\_
其他货币资金-外埠存款Other monetary assets - cash in other cities pZ#ap<|>I
其他货币资金-银行本票 Other monetary assets - cashier‘s check j3q~E[Mz\
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards 9WJz~SP+vR
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @aQ1khEd
其他货币资金-存出投资款 Other monetary assets - cash for investment C"lJl k9g^
短期投资-股票投资 Investments - Short term - stocks x{NX8lN
短期投资-债券投资 Investments - Short term - bonds X0-IRJ[
短期投资-基金投资 Investments - Short term - funds H3{GmV8
短期投资-其他投资 Investments - Short term - others Ll MpS<2NO
短期投资跌价准备 Provision for short-term investment [ofqGwpDG
长期股权投资-股票投资 Long term equity investment - stocks #_mi `7!B#
长期股权投资-其他股权投资 Long term equity investment - others nA?Hxos
长期债券投资-债券投资 Long term securities investemnt - bonds m]*Bx%-1c
长期债券投资-其他债权投资 Long term securities investment - others $D31Q[p=+
长期投资减值准备 Provision for long-term investment T0)"1D<l
应收票据 Notes receivable y2O4I'/5<
应收股利 Dividends receivable ?Qb<-~~
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应收利息 Interest receivable `.y}dh/+0W
应收帐款 Trade debtors iCP/P%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors j@Qg0F
预付帐款 Prepayment &[2U$ `P`V
应收补贴款 Allowance receivable %3HVFhl
其他应收款 Other debtors Ev!{n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z ,^9Z
其他流动资产 Other current assets (;VVCAoy
物资采购 Purchase &D%(~|'
原材料 Raw materials V|)>{Xdn
包装物 Packing materials ]d[ge6
低值易耗品 Low value consumbles fjnT e
材料成本差异 Material cost difference `>DP,D)w(
自制半成品 Self-manufactured goods $./bjV%
库存商品 Finished goods _=
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商品进销差价 Difference between purchase & sales of commodities ,Ma.V\T[
委托加工物资 Consigned processiong material 0?WcoPU
委托代销商品 Consignment-out v){ .Z^_C
受托代销商品 Consignment-in RFh"&0[
分期收款发出商品 Goods on instalment sales 8Ry74|`=R
存货跌价准备 Provision for obsolete stocks }FF W|f
待摊费用 Prepaid expenses 5unG#szq
待处理流动资产损益 Unsettled G/L on current assets q_
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待处理固定资产损益 Unsettled G/L on fixed assets HE<1v@jW
委托贷款-本金 Consignment loan - principle yGg,$WM
委托贷款-利息 Consignment loan - interest m8623DB"
委托贷款-减值准备 Consignment loan - provision 74<!&t
固定资产-房屋建筑物 Fixed assets - Buildings 1>Q{Gs^
固定资产-机器设备 Fixed assets - Plant and machinery m~Ld~I"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures D71;&G]0
固定资产-运输设备 Fixed assets - Automobiles Hn,:`mj4-6
累计折旧 Accumulated depreciation cNzt%Mj
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固定资产减值准备 Impairment of fixed assets ?Z\Yu'
工程物资-专用材料 Project material - specific materials n6F/Ac:
工程物资-专用设备 Project material - specific equipment (I@bkMp
工程物资-预付大型设备款 Project material - prepaid for equipment hVjNZ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production tgL$"chj@x
在建工程 Construction in progress R];Oxe
在建工程减值准备 Impairment of construction in progress %hlspI(J
固定资产清理 Disposal of fixed assets lq.Te,Y%w
无形资产-专利权 Intangible assets - patent W"L&fV+3
无形资产-非专利技术 Intangible assets - industrial property and know-how K; FW
无形资产-商标权 Intangible assets - trademark rights .s/fhk,
无形资产-土地使用权 Intangible assets - land use rights MH|]\
无形资产-商誉 Intangible assets - goodwill @{h?+
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无形资产减值准备 Impairment of intangible assets ThW,Y"
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长期待摊费用 Deferred assets HxK$ 4I`
未确认融资费用 Unrecognized finance fees `"vZ);i<
其他长期资产 Other long term assets GFSt<k)
递延税款借项 Deferred assets debits 9iN.3/
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应付票据 Notes payable KlK`;cr?
应付帐款 Trade creditors n(~\l#o@
预收帐款 Adanvances from customers BiE08,nj
代销商品款 Consignment-in payables dQezd-y*
其他应交款 Other payable to government 4Z[V uQng
其他应付款 Other creditors N__H*yP
应付股利 Proposed dividends fIoIW&iy
待转资产价值 Donated assets EoX_KG{
预计负债 Accrued liabilities Q bhW!9(,
应付短期债券 Short-term debentures payable Hy{
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其他流动负债 Other current liabilities s!/TU
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预提费用 Accrued expenses Uadr>#C*
应付工资 Payroll payable {Hr$wa~
应付福利费 Welfare payable ]j>i.5
短期借款-抵押借款 Bank loans - Short term - pledged M8w5Ob
短期借款-信用借款 Bank loans - Short term - credit elJ)4Em
短期借款-担保借款 Bank loans - Short term - guaranteed n$m"]inX
一年内到期长期借款 Long term loans due within one year lC97_T
一年内到期长期应付款 Long term payable due within one year +.[\g|G
长期借款 Bank loans - Long term #s5 pz8v
应付债券-债券面值 Bond payable - Par value Z: 2I/
应付债券-债券溢价 Bond payable - Excess 0f ER*.F
应付债券-债券折价 Bond payable - Discount 'NZGQebK
应付债券-应计利息 Bond payable - Accrued interest O?bK%P]ay
长期应付款 Long term payable i5hD#
专项应付款 Specific payable 4^c-D
其他长期负债 Other long term liabilities eT"Uxhs-}
应交税金-所得税 Tax payable - income tax j-]&'-h}#
应交税金-增值税 Tax payable - VAT mN0=i(H<
应交税金-营业税 Tax payable - business tax ps1YQ3Ep&
应交税金-消费税 Tax payable - consumable tax jW*1E*"
应交税金-其他 Tax payable - others Z.&\=qiY
递延税款贷项 Deferred taxation credit ^[TV;9I*
股本 Share capital 8OWmzY_=
已归还投资 Investment returned iNcZ)m/
利润分配-其他转入 Profit appropriation - other transfer in ^ L:cjY/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (.K\Jg'Y6j
利润分配-提取储备基金 Profit appropriation - reserve fund F-n"^.7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jm>3bd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eR']#Q46{T
利润分配-利润归还投资 Profit appropriation - return investment by profit =4C}{IL
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z?8~[h{i%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gLj?Ys
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?4PQQd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _3Q8n|
期初未分配利润 Retained earnings, beginning of the year h~HB0^|
资本公积-股本溢价 Capital surplus - share premium OKuD"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kD~uGA
资本公积-接受现金捐赠 Capital surplus - cash donation Ru%|}sfd
资本公积-股权投资准备 Capital surplus - investment reserve O^{1RV3:,T
资本公积-拨款转入 Capital surplus - subsidiary 4
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation M\/XP| 7
资本公积-其他 Capital surplus - others vfvlB[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g: %9jf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q/@dR{-
盈余公积-储备基金 Surplus reserve - reserve fund #,f{Ok+
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T)u4S[
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment '|K.k6
主营业务收入 Sales v<rF'D2
主营业务成本 Cost of sales +KK$0pL
主营业务税金及附加 Sales tax -$Y8!5 4
营业费用 Operating expenses ESQ!@G/n
管理费用 General and administrative expenses .e[Tu|qo
财务费用 Financial expenses irxz l3
投资收益 Investment income Yt1mB[&f^
其他业务收入 Other operating income #JNy
营业外收入 Non-operating income pD`/_-=^h
补贴收入 Subsidy income m$UvFP1>u1
其他业务支出 Other operating expenses QrjDF>
营业外支出 Non-operating expenses :Am-8
所得税 Income tax 10N,?a
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