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 。 .-c4wm}
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现金 Cash in hand *boR`[Ond
银行存款 Cash in bank ay
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其他货币资金-外埠存款Other monetary assets - cash in other cities gMmaK0uhS
其他货币资金-银行本票 Other monetary assets - cashier‘s check kk@f
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其他货币资金-银行汇票 Other monetary assets - bank draft Gbr=+AT
其他货币资金-信用卡 Other monetary assets - credit cards )e+>w=t
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y0@"fU35
其他货币资金-存出投资款 Other monetary assets - cash for investment O)*+="Rg
短期投资-股票投资 Investments - Short term - stocks [)M%cyQ
短期投资-债券投资 Investments - Short term - bonds T{.pM4Hd
短期投资-基金投资 Investments - Short term - funds I<mV+ex
短期投资-其他投资 Investments - Short term - others TH&U
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短期投资跌价准备 Provision for short-term investment dI(@ZV{
长期股权投资-股票投资 Long term equity investment - stocks p!7FpxZY
长期股权投资-其他股权投资 Long term equity investment - others )._; ~z!
长期债券投资-债券投资 Long term securities investemnt - bonds wj^3N7_:w
长期债券投资-其他债权投资 Long term securities investment - others gnOt+W8
长期投资减值准备 Provision for long-term investment =JEv,ZGT3
应收票据 Notes receivable mbTEp*H
应收股利 Dividends receivable Lv;^My
应收利息 Interest receivable 4{U T!WIi
应收帐款 Trade debtors v5#jZ$<F
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %COX7gV
预付帐款 Prepayment JN-y)L/>
应收补贴款 Allowance receivable H?vdr:WlTN
其他应收款 Other debtors EzM
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4i azNl#
其他流动资产 Other current assets ]?kZni8j_
物资采购 Purchase s4y73-J^.v
原材料 Raw materials xw,IJ/E$1
包装物 Packing materials ?W?c1>
低值易耗品 Low value consumbles '4+
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材料成本差异 Material cost difference EReZkvseC
自制半成品 Self-manufactured goods x_N'TjS^{
库存商品 Finished goods i(%W_d!
商品进销差价 Difference between purchase & sales of commodities #uG%j
委托加工物资 Consigned processiong material y|i,|
委托代销商品 Consignment-out nLZTK&7}
受托代销商品 Consignment-in UT~4x|b:O
分期收款发出商品 Goods on instalment sales WdH$JTk1
存货跌价准备 Provision for obsolete stocks eCU
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待摊费用 Prepaid expenses 7hD>As7`/
待处理流动资产损益 Unsettled G/L on current assets wo;~7K
待处理固定资产损益 Unsettled G/L on fixed assets ArI2wM/v
委托贷款-本金 Consignment loan - principle a
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委托贷款-利息 Consignment loan - interest l|JE#
委托贷款-减值准备 Consignment loan - provision J
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固定资产-房屋建筑物 Fixed assets - Buildings w7.V6S$Ga
固定资产-机器设备 Fixed assets - Plant and machinery C\Wmq
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {0Yf]FQb-a
固定资产-运输设备 Fixed assets - Automobiles y
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累计折旧 Accumulated depreciation OhQgF
固定资产减值准备 Impairment of fixed assets ,F8 Yn5h
工程物资-专用材料 Project material - specific materials gZ3u=uME
工程物资-专用设备 Project material - specific equipment ah4N|zJ>v
工程物资-预付大型设备款 Project material - prepaid for equipment 17%,7P9pg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]3],r ?-tJ
在建工程 Construction in progress wtQ++l%{G
在建工程减值准备 Impairment of construction in progress c \J:![x
固定资产清理 Disposal of fixed assets ~rqCN,=d
无形资产-专利权 Intangible assets - patent .nf#c.DI
无形资产-非专利技术 Intangible assets - industrial property and know-how J9--tJ?[>o
无形资产-商标权 Intangible assets - trademark rights ;s = l52
无形资产-土地使用权 Intangible assets - land use rights L2[($
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无形资产-商誉 Intangible assets - goodwill 2+N]PW\V
无形资产减值准备 Impairment of intangible assets b5dD/-Vj
长期待摊费用 Deferred assets E1aHKjLQ
未确认融资费用 Unrecognized finance fees y{B=-\O]
其他长期资产 Other long term assets 7?!d^$B
递延税款借项 Deferred assets debits ]KKS"0a
应付票据 Notes payable w,p
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应付帐款 Trade creditors bivuqKA
预收帐款 Adanvances from customers MO]F1E
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代销商品款 Consignment-in payables Af~$TyX
其他应交款 Other payable to government t:x\kp
其他应付款 Other creditors Hh3X
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应付股利 Proposed dividends YlJ@XpKM
待转资产价值 Donated assets Gi|w}j
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预计负债 Accrued liabilities :S{BbQ){]
应付短期债券 Short-term debentures payable 2G& a{
其他流动负债 Other current liabilities d
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预提费用 Accrued expenses ^qvZXb
应付工资 Payroll payable 1APe=tJ
应付福利费 Welfare payable _2Zx?<] 2E
短期借款-抵押借款 Bank loans - Short term - pledged 6m/r+?'
短期借款-信用借款 Bank loans - Short term - credit xf\ C|@i
短期借款-担保借款 Bank loans - Short term - guaranteed e9Wa<i8
一年内到期长期借款 Long term loans due within one year )Yh+c=6
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一年内到期长期应付款 Long term payable due within one year gS!:+G%
长期借款 Bank loans - Long term x$A+lj]x
应付债券-债券面值 Bond payable - Par value P-9)38`5
应付债券-债券溢价 Bond payable - Excess K-^\"
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应付债券-债券折价 Bond payable - Discount B-Ll{k^
应付债券-应计利息 Bond payable - Accrued interest Y!aSs3c
长期应付款 Long term payable |#v7/$!
专项应付款 Specific payable 8rAg\H3E
其他长期负债 Other long term liabilities WH#1zv
应交税金-所得税 Tax payable - income tax bI7Vwyz
应交税金-增值税 Tax payable - VAT !]A
应交税金-营业税 Tax payable - business tax %OL$57Ia
应交税金-消费税 Tax payable - consumable tax niMsQ
应交税金-其他 Tax payable - others #X+JHl
递延税款贷项 Deferred taxation credit imhwY#D
股本 Share capital j1Y~_
已归还投资 Investment returned .Bl\Z
利润分配-其他转入 Profit appropriation - other transfer in :_
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p}}R-D&K
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )W,aN)1)
利润分配-提取储备基金 Profit appropriation - reserve fund n K1Slg#U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w8")w*9Lmg
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ljm[?*H#
利润分配-利润归还投资 Profit appropriation - return investment by profit G{As,`{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zH 72'"w
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 )J o:pkM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <`8n^m*
期初未分配利润 Retained earnings, beginning of the year { T/[cu<
资本公积-股本溢价 Capital surplus - share premium OR P\b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nmee 'oEw
资本公积-接受现金捐赠 Capital surplus - cash donation x /(^7#u,
资本公积-股权投资准备 Capital surplus - investment reserve Y,qI@n<
资本公积-拨款转入 Capital surplus - subsidiary *P[hy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M><yGaaX/
资本公积-其他 Capital surplus - others &~cBNw|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xWH.^o,"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >>4qJ%bL
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0Uz"^xO["
盈余公积-储备基金 Surplus reserve - reserve fund M5LfRBO
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :^lI`9'*R
盈余公积-利润归还投资 Surplus reserve - reture investment by investment etQCzYIhn
主营业务收入 Sales Po+.&7F
主营业务成本 Cost of sales #H&|*lr
主营业务税金及附加 Sales tax : g7@PJND
营业费用 Operating expenses IV~>I-rd
管理费用 General and administrative expenses B B{$&Oh
财务费用 Financial expenses d"1]4.c
投资收益 Investment income "m):Y;9iQ?
其他业务收入 Other operating income 4!{KWL`A
营业外收入 Non-operating income RXMISt3+{y
补贴收入 Subsidy income tH@Erh|%
其他业务支出 Other operating expenses #Qw0&kM7I
营业外支出 Non-operating expenses
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所得税 Income tax olB.*#gA
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