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 。 vB4qJ{f
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现金 Cash in hand -bQvJ`iF
银行存款 Cash in bank 0_izTke
其他货币资金-外埠存款Other monetary assets - cash in other cities ]HT>-Ba;{h
其他货币资金-银行本票 Other monetary assets - cashier‘s check 1&nrZG9
其他货币资金-银行汇票 Other monetary assets - bank draft nwH|Hs riU
其他货币资金-信用卡 Other monetary assets - credit cards _fw'c*j
其他货币资金-信用证保证金 Other monetary assets - L/C deposit e{S`iO
其他货币资金-存出投资款 Other monetary assets - cash for investment T8
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短期投资-股票投资 Investments - Short term - stocks )A;<'{t #L
短期投资-债券投资 Investments - Short term - bonds =J\7(0Dz4t
短期投资-基金投资 Investments - Short term - funds -W
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短期投资-其他投资 Investments - Short term - others Ut@)<N
短期投资跌价准备 Provision for short-term investment C.p*mO&N
长期股权投资-股票投资 Long term equity investment - stocks g;
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长期股权投资-其他股权投资 Long term equity investment - others wO
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长期债券投资-债券投资 Long term securities investemnt - bonds |REU7?
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长期债券投资-其他债权投资 Long term securities investment - others -ZJ:<
长期投资减值准备 Provision for long-term investment JD
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应收票据 Notes receivable K?WqAVK
应收股利 Dividends receivable 0C_Qp% Z
应收利息 Interest receivable UQr+\ u
应收帐款 Trade debtors -7Wmq[L/
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1N*~\rV*?
预付帐款 Prepayment 8yl/!O,v
应收补贴款 Allowance receivable L1K_|X
其他应收款 Other debtors dq&d>f1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6Wp:W1E{`
其他流动资产 Other current assets #y%Ao\~kG
物资采购 Purchase ,oe4*b}O=.
原材料 Raw materials _95t
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包装物 Packing materials x$sQ .aT
低值易耗品 Low value consumbles b2H6}s"=w
材料成本差异 Material cost difference n _hD
自制半成品 Self-manufactured goods -n-X/M
库存商品 Finished goods Sj+#yct -
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material \GPc_m:qL
委托代销商品 Consignment-out HN%ZN}
受托代销商品 Consignment-in }o.ZCACYg
分期收款发出商品 Goods on instalment sales "w1jr 6"
存货跌价准备 Provision for obsolete stocks A}# Mrb
待摊费用 Prepaid expenses p6*D^-
待处理流动资产损益 Unsettled G/L on current assets '@bA_F(
待处理固定资产损益 Unsettled G/L on fixed assets 2{\Y<%.
委托贷款-本金 Consignment loan - principle 2(|V1]6D?
委托贷款-利息 Consignment loan - interest NeP1 #
委托贷款-减值准备 Consignment loan - provision kPe9G
固定资产-房屋建筑物 Fixed assets - Buildings M"V@>E\L
固定资产-机器设备 Fixed assets - Plant and machinery "G:>}cs%?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f5v|}gMAX
固定资产-运输设备 Fixed assets - Automobiles 5`Z#m:+u
累计折旧 Accumulated depreciation DJ
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固定资产减值准备 Impairment of fixed assets HIAd"}^
工程物资-专用材料 Project material - specific materials ufOaD7
工程物资-专用设备 Project material - specific equipment +Oa1FvoEA
工程物资-预付大型设备款 Project material - prepaid for equipment gS ]'^Sr
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @ ri.r1
在建工程 Construction in progress w,7
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在建工程减值准备 Impairment of construction in progress umeb&\:8S-
固定资产清理 Disposal of fixed assets fA^ O
无形资产-专利权 Intangible assets - patent R<)uvW_@
无形资产-非专利技术 Intangible assets - industrial property and know-how +TX]~k79Oq
无形资产-商标权 Intangible assets - trademark rights /k,p]/e
无形资产-土地使用权 Intangible assets - land use rights 2ou?:5i
无形资产-商誉 Intangible assets - goodwill %JZIg!
无形资产减值准备 Impairment of intangible assets V
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长期待摊费用 Deferred assets s_N!6$tS
未确认融资费用 Unrecognized finance fees O%I'
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits DzEixE-
应付票据 Notes payable X}Lp!.i9o
应付帐款 Trade creditors w_ m
预收帐款 Adanvances from customers |(N4x(xl
代销商品款 Consignment-in payables 4^5s\f B
其他应交款 Other payable to government =}[V69a
其他应付款 Other creditors
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应付股利 Proposed dividends K+Qg=vGY
待转资产价值 Donated assets C-7.Sa
预计负债 Accrued liabilities 2iu;7/
应付短期债券 Short-term debentures payable T&%>/7I>
其他流动负债 Other current liabilities Y!H"LI
预提费用 Accrued expenses |v+b?@
应付工资 Payroll payable ?
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应付福利费 Welfare payable sfLBi~*j
短期借款-抵押借款 Bank loans - Short term - pledged ~kL":C>2
短期借款-信用借款 Bank loans - Short term - credit |@+
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短期借款-担保借款 Bank loans - Short term - guaranteed V2*b f`/V
一年内到期长期借款 Long term loans due within one year Hd:ZE::Q'#
一年内到期长期应付款 Long term payable due within one year -4;u|0_
长期借款 Bank loans - Long term VybiuP
应付债券-债券面值 Bond payable - Par value 0Z\fK>yw
应付债券-债券溢价 Bond payable - Excess P*}Oi7Z
应付债券-债券折价 Bond payable - Discount :V
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应付债券-应计利息 Bond payable - Accrued interest SE\`JGA[
长期应付款 Long term payable E5rNC/Ul$$
专项应付款 Specific payable {5*5tCIt
其他长期负债 Other long term liabilities !tVV +vT#
应交税金-所得税 Tax payable - income tax hOV+}P6
应交税金-增值税 Tax payable - VAT c{[d@jtO
应交税金-营业税 Tax payable - business tax zr,jaR;
应交税金-消费税 Tax payable - consumable tax /{lls2ycW%
应交税金-其他 Tax payable - others L6FUC6x"
递延税款贷项 Deferred taxation credit -Fb/GZt|
股本 Share capital i9\Pks#l%
已归还投资 Investment returned kmf4ax
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利润分配-其他转入 Profit appropriation - other transfer in g+f{I'j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cNHNh[ C
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :Q%&:[2
利润分配-提取储备基金 Profit appropriation - reserve fund umi#Se3&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xKxWtZ0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I++!F,pB
利润分配-利润归还投资 Profit appropriation - return investment by profit ,}NG@JID
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?p5Eo{B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dsh}-'>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6Cibc.vt
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l|DOsI'r
期初未分配利润 Retained earnings, beginning of the year *yB!^O
资本公积-股本溢价 Capital surplus - share premium pDu~84!])
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6A%Y/oU+2
资本公积-接受现金捐赠 Capital surplus - cash donation sh0O~%]g
资本公积-股权投资准备 Capital surplus - investment reserve %j=7e@
资本公积-拨款转入 Capital surplus - subsidiary #pf}q+A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation v^e[`]u(
资本公积-其他 Capital surplus - others N@k:kI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {r Gx*<e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XVY^m}pMe
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i22R3&C
盈余公积-储备基金 Surplus reserve - reserve fund -wY6da*.W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $XJe)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment y&iLhd!p
主营业务收入 Sales )sW1a
主营业务成本 Cost of sales VRD2e
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主营业务税金及附加 Sales tax L,R9jMx?_
营业费用 Operating expenses {|a'
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管理费用 General and administrative expenses GU=h2LSi]
财务费用 Financial expenses 2-8<u
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投资收益 Investment income &4]%&mX)-
其他业务收入 Other operating income B64%|
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营业外收入 Non-operating income nwz}&nR
补贴收入 Subsidy income *rA!`e*
其他业务支出 Other operating expenses 2(UT;PSI
营业外支出 Non-operating expenses :qI myaGQ
所得税 Income tax D@mDhhK_
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