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 。 QVSsi
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现金 Cash in hand N
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银行存款 Cash in bank hDB`t
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其他货币资金-外埠存款Other monetary assets - cash in other cities p~,3A:i
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;H
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其他货币资金-银行汇票 Other monetary assets - bank draft U/3e,`c
其他货币资金-信用卡 Other monetary assets - credit cards \9>g;qPg}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .}$`+h8WT
其他货币资金-存出投资款 Other monetary assets - cash for investment Ql#W
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短期投资-股票投资 Investments - Short term - stocks 0l(E!d8&'
短期投资-债券投资 Investments - Short term - bonds M=\d_O#;Z
短期投资-基金投资 Investments - Short term - funds 9!O+Ryy?\
短期投资-其他投资 Investments - Short term - others r\l3_t
短期投资跌价准备 Provision for short-term investment xyS2_Q
长期股权投资-股票投资 Long term equity investment - stocks '#McY'.D T
长期股权投资-其他股权投资 Long term equity investment - others t7*G91Hoq&
长期债券投资-债券投资 Long term securities investemnt - bonds (!_X:+0_
长期债券投资-其他债权投资 Long term securities investment - others ui.QYAYaV
长期投资减值准备 Provision for long-term investment Lt;.Nw
应收票据 Notes receivable n~"g'Y
应收股利 Dividends receivable [NCXn>Z
应收利息 Interest receivable =0PNHO\gl
应收帐款 Trade debtors Lem\UD$D`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {hs2?#p
预付帐款 Prepayment ubzb
应收补贴款 Allowance receivable {p#l!P/
其他应收款 Other debtors q#Yg0w~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors F;d%@E_Bc
其他流动资产 Other current assets fw:7Q7
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物资采购 Purchase m0%iw1OsH%
原材料 Raw materials M]6w^\4j9
包装物 Packing materials ;Xfd1
低值易耗品 Low value consumbles oN&rq6eN
材料成本差异 Material cost difference D% v:PYf
自制半成品 Self-manufactured goods =A0"0D{\
库存商品 Finished goods k\mXo-:V6
商品进销差价 Difference between purchase & sales of commodities fR]p+\#8u*
委托加工物资 Consigned processiong material S|{Yvyp
委托代销商品 Consignment-out Q8;x9o@
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受托代销商品 Consignment-in d5w_[=9U
分期收款发出商品 Goods on instalment sales ~!3t8Hx6
存货跌价准备 Provision for obsolete stocks hkmTpH1<M
待摊费用 Prepaid expenses z&C{8aQ'
待处理流动资产损益 Unsettled G/L on current assets g)Vq5en*
待处理固定资产损益 Unsettled G/L on fixed assets SQdzEF
委托贷款-本金 Consignment loan - principle 5(iSOsb
委托贷款-利息 Consignment loan - interest +X* F<6mZ
委托贷款-减值准备 Consignment loan - provision E(aX4^]g
固定资产-房屋建筑物 Fixed assets - Buildings ;uM34^
固定资产-机器设备 Fixed assets - Plant and machinery vWqyZ-p,q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zK'
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固定资产-运输设备 Fixed assets - Automobiles sW]yuu!/
累计折旧 Accumulated depreciation ~h>rskJ_
固定资产减值准备 Impairment of fixed assets EFa{O`_@U
工程物资-专用材料 Project material - specific materials M&|sR+$^
工程物资-专用设备 Project material - specific equipment aJK-O"0/
工程物资-预付大型设备款 Project material - prepaid for equipment >~`Y
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }|Hw0z P.
在建工程 Construction in progress wo7N7R5
在建工程减值准备 Impairment of construction in progress %gV)arwK
固定资产清理 Disposal of fixed assets ^w;o \G
无形资产-专利权 Intangible assets - patent =Q
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无形资产-非专利技术 Intangible assets - industrial property and know-how T8,k77
无形资产-商标权 Intangible assets - trademark rights p/ziFpU
无形资产-土地使用权 Intangible assets - land use rights `!Ua ScM
无形资产-商誉 Intangible assets - goodwill oJlN.Q#u&
无形资产减值准备 Impairment of intangible assets t/v@vJ`vSH
长期待摊费用 Deferred assets 5z
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未确认融资费用 Unrecognized finance fees ~&wXXVK3
其他长期资产 Other long term assets Q
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递延税款借项 Deferred assets debits ^#a#<8Jz
应付票据 Notes payable ,X9hl J
应付帐款 Trade creditors v?Z'[l
预收帐款 Adanvances from customers |QnUK5D$
代销商品款 Consignment-in payables L0X&03e=e:
其他应交款 Other payable to government f0-RhR
其他应付款 Other creditors hrJ$%U
应付股利 Proposed dividends gZw\*9Q9
待转资产价值 Donated assets vbr~<
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预计负债 Accrued liabilities kN'|,eKH4
应付短期债券 Short-term debentures payable B]'e$uyL7
其他流动负债 Other current liabilities Kwy1SyU
预提费用 Accrued expenses M*g2VyZ
应付工资 Payroll payable &GXtdO>;Zv
应付福利费 Welfare payable 2^zg0!z
短期借款-抵押借款 Bank loans - Short term - pledged .Lr`j8
短期借款-信用借款 Bank loans - Short term - credit S[-.tvI;Q
短期借款-担保借款 Bank loans - Short term - guaranteed 2LCc
一年内到期长期借款 Long term loans due within one year H/cs_i
一年内到期长期应付款 Long term payable due within one year Q;XXgX#l
长期借款 Bank loans - Long term 2"T8^r|U
应付债券-债券面值 Bond payable - Par value C$KaT3I
应付债券-债券溢价 Bond payable - Excess }U2[?
应付债券-债券折价 Bond payable - Discount '4J&Gp x
应付债券-应计利息 Bond payable - Accrued interest +<)tql*
长期应付款 Long term payable 9|J8]m?x
专项应付款 Specific payable K&j'c
其他长期负债 Other long term liabilities ,$HHaoog
应交税金-所得税 Tax payable - income tax MB}
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应交税金-增值税 Tax payable - VAT X }m7@r@
应交税金-营业税 Tax payable - business tax PfVEv *
应交税金-消费税 Tax payable - consumable tax "F&Tnhh
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应交税金-其他 Tax payable - others 6tOP}X
递延税款贷项 Deferred taxation credit Ly^E& ,)
股本 Share capital EwTS!gL
已归还投资 Investment returned 5/Ydv
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利润分配-其他转入 Profit appropriation - other transfer in 8&?^XcJ*x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qv.[k<~a>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r`?&m3IOP
利润分配-提取储备基金 Profit appropriation - reserve fund ?2H{^\<(e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 929#Q#TT
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Zn?8\
利润分配-利润归还投资 Profit appropriation - return investment by profit B#J{ F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #uQrJh1o8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0Wa#lkn$I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {;U} :Dx
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +nU' ,E
期初未分配利润 Retained earnings, beginning of the year ^%-NPo<
资本公积-股本溢价 Capital surplus - share premium 4#TnXxL
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aZ8h[#]7
资本公积-接受现金捐赠 Capital surplus - cash donation ]a8eDy
资本公积-股权投资准备 Capital surplus - investment reserve C#Y,r)l
资本公积-拨款转入 Capital surplus - subsidiary 6!*K/2:O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >r~0SMQr
资本公积-其他 Capital surplus - others bAUHUPe
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #]"/{Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k"t>He
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2q12yY f
盈余公积-储备基金 Surplus reserve - reserve fund [`q.A`Fd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund baqn7
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment >Ja0hS{*
主营业务收入 Sales &u&2D$K,tp
主营业务成本 Cost of sales )sqaR^
主营业务税金及附加 Sales tax STv(kQs
营业费用 Operating expenses ^n
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管理费用 General and administrative expenses TV?
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财务费用 Financial expenses K/DH
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投资收益 Investment income ,KT<4
其他业务收入 Other operating income :g&>D#{
营业外收入 Non-operating income tzZ|S<e6=\
补贴收入 Subsidy income 7Ez}k}aR<
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses HTw#U2A;+
所得税 Income tax Lg8]dBXu
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