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 。 Y~ku?/"6T
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现金 Cash in hand c*>8VW>
银行存款 Cash in bank 9]u=b\fzZ
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check EI+RF{IKh
其他货币资金-银行汇票 Other monetary assets - bank draft uJxT)m!/
其他货币资金-信用卡 Other monetary assets - credit cards e@6]rl
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <V[Qs3uo(
其他货币资金-存出投资款 Other monetary assets - cash for investment 1f3c3PJ
短期投资-股票投资 Investments - Short term - stocks c5 ^CWk K
短期投资-债券投资 Investments - Short term - bonds & OO0v*@{
短期投资-基金投资 Investments - Short term - funds dnEIR5%+.
短期投资-其他投资 Investments - Short term - others &m{SWV+
短期投资跌价准备 Provision for short-term investment S10"yhn(-t
长期股权投资-股票投资 Long term equity investment - stocks IKaa=r~
长期股权投资-其他股权投资 Long term equity investment - others SSr#MIS?
长期债券投资-债券投资 Long term securities investemnt - bonds &TgS$c5k
长期债券投资-其他债权投资 Long term securities investment - others Gm`#0)VC
长期投资减值准备 Provision for long-term investment "2l$}G
应收票据 Notes receivable H$D),s
gv
应收股利 Dividends receivable Ms4~P6;%
应收利息 Interest receivable asEk3
应收帐款 Trade debtors Dx
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HB|R1<t;HB
预付帐款 Prepayment !841/TR b
应收补贴款 Allowance receivable ?/@U#Qy
其他应收款 Other debtors pL [JGn
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors + *xi&|%
其他流动资产 Other current assets d76nyQKK
物资采购 Purchase RIm8PV;N
原材料 Raw materials -eE r|Gs)
包装物 Packing materials qV$\E=%fhM
低值易耗品 Low value consumbles /Z~}dWI
材料成本差异 Material cost difference 5>Kk>[|.
自制半成品 Self-manufactured goods &':Ecmo~`
库存商品 Finished goods *J D-|mK
商品进销差价 Difference between purchase & sales of commodities VTUY#+3
委托加工物资 Consigned processiong material #fGI#]SG?
委托代销商品 Consignment-out m%ec=%L9
受托代销商品 Consignment-in <%Al(Lm0
分期收款发出商品 Goods on instalment sales c1Rn1M,2k
存货跌价准备 Provision for obsolete stocks SH1S_EQ<
待摊费用 Prepaid expenses ( IXUT6|
待处理流动资产损益 Unsettled G/L on current assets -P6Z[V%
待处理固定资产损益 Unsettled G/L on fixed assets ;_~9".'<d
委托贷款-本金 Consignment loan - principle urbSprdF
委托贷款-利息 Consignment loan - interest Tr@|QNu
委托贷款-减值准备 Consignment loan - provision uh<e-;vU
固定资产-房屋建筑物 Fixed assets - Buildings 5+DId7d'n
固定资产-机器设备 Fixed assets - Plant and machinery <jAn~=Uq[,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zJ*(G
_H
固定资产-运输设备 Fixed assets - Automobiles :pH3M[7
累计折旧 Accumulated depreciation ,J&\)
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固定资产减值准备 Impairment of fixed assets (=-6'23q)
工程物资-专用材料 Project material - specific materials VbI$#;:[7
工程物资-专用设备 Project material - specific equipment ~T^,5Tz1j
工程物资-预付大型设备款 Project material - prepaid for equipment 4{lrtNd~K
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8wEUly
在建工程 Construction in progress 2MU$OI0|
在建工程减值准备 Impairment of construction in progress vojXo|c
固定资产清理 Disposal of fixed assets Ur9L8EdC
无形资产-专利权 Intangible assets - patent ;5p;i8m
无形资产-非专利技术 Intangible assets - industrial property and know-how ]x(cX&S-9
无形资产-商标权 Intangible assets - trademark rights =]fOQN`
无形资产-土地使用权 Intangible assets - land use rights Y*QoD9<T?;
无形资产-商誉 Intangible assets - goodwill : Tcvj5
无形资产减值准备 Impairment of intangible assets R wTzS;
长期待摊费用 Deferred assets T
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未确认融资费用 Unrecognized finance fees A\w"!tNM|
其他长期资产 Other long term assets ZLZh$eZZ
递延税款借项 Deferred assets debits J kxsua
应付票据 Notes payable r"|UgCc
应付帐款 Trade creditors &_$0lIDQ
预收帐款 Adanvances from customers <MyT ;
代销商品款 Consignment-in payables JfsvK2I
其他应交款 Other payable to government ^M)+2@6
其他应付款 Other creditors a@S{A5j
应付股利 Proposed dividends Bra}HjHO
待转资产价值 Donated assets 3}}8
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预计负债 Accrued liabilities ~s{
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应付短期债券 Short-term debentures payable -
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其他流动负债 Other current liabilities ` 7P%muY.
预提费用 Accrued expenses eg1Mdg\a
应付工资 Payroll payable K(,MtY*
应付福利费 Welfare payable w
m|WER*.
短期借款-抵押借款 Bank loans - Short term - pledged }nRTw2-z
短期借款-信用借款 Bank loans - Short term - credit 7J;\&q'
短期借款-担保借款 Bank loans - Short term - guaranteed R > [2*o"
一年内到期长期借款 Long term loans due within one year cTBUj
一年内到期长期应付款 Long term payable due within one year W#@6e')d
长期借款 Bank loans - Long term n-u
HKBq
应付债券-债券面值 Bond payable - Par value 4:=VHd
应付债券-债券溢价 Bond payable - Excess l*
z"wA-
应付债券-债券折价 Bond payable - Discount J9/EJ'My
应付债券-应计利息 Bond payable - Accrued interest t3b M4+n
长期应付款 Long term payable fcTg/EXn
专项应付款 Specific payable $|tk?Sps
其他长期负债 Other long term liabilities `&:>?Y/X2
应交税金-所得税 Tax payable - income tax >a;LBQ0
应交税金-增值税 Tax payable - VAT T#\=v(_NR
应交税金-营业税 Tax payable - business tax D}`MY
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应交税金-消费税 Tax payable - consumable tax ZPG~@lU
应交税金-其他 Tax payable - others t$&'mJ_-w
递延税款贷项 Deferred taxation credit }9V0Cu1
股本 Share capital \fsNI T/
已归还投资 Investment returned PLJDRp 2o
利润分配-其他转入 Profit appropriation - other transfer in Ss3~X90!*B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eH V#Mey[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [Z2{S-)UM
利润分配-提取储备基金 Profit appropriation - reserve fund e'sS",o*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Kk,u{EA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4F"%X&$
利润分配-利润归还投资 Profit appropriation - return investment by profit _^g4/G#13c
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "A*;V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &Oc
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zE Ly1v\"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r>}z|I'
期初未分配利润 Retained earnings, beginning of the year 6!HYx
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J|F!$m{
资本公积-接受现金捐赠 Capital surplus - cash donation ?OPuv5!pI
资本公积-股权投资准备 Capital surplus - investment reserve !>N+a3
资本公积-拨款转入 Capital surplus - subsidiary HV'M31m~q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /BN=Kl]
资本公积-其他 Capital surplus - others F1S0C>N?5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l
cM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q
nJLTBv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :r2d%:h%2
盈余公积-储备基金 Surplus reserve - reserve fund 9C8 G(r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund IR{XL
\WF
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bk1.H@8
主营业务收入 Sales dOK]Su
主营业务成本 Cost of sales 2*< PmKI
主营业务税金及附加 Sales tax k(M"k!M
营业费用 Operating expenses LM(r3sonb
管理费用 General and administrative expenses qnb/zr)p
财务费用 Financial expenses OrF.wcg
投资收益 Investment income [%P[ x]-
其他业务收入 Other operating income A)gSOC{3F)
营业外收入 Non-operating income e _(';Lk
补贴收入 Subsidy income v$xurj:v#i
其他业务支出 Other operating expenses )W6l/
营业外支出 Non-operating expenses xLb=^Xjec
所得税 Income tax 3Z
N\F
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