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 。 1)5/a5
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现金 Cash in hand 9VMk?
银行存款 Cash in bank <E:_9#Z0sc
其他货币资金-外埠存款Other monetary assets - cash in other cities (Vn3g ra
其他货币资金-银行本票 Other monetary assets - cashier‘s check RBHU5]5
其他货币资金-银行汇票 Other monetary assets - bank draft _88X-~.
其他货币资金-信用卡 Other monetary assets - credit cards ]x66/O\0u
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )LsUO#%DO
其他货币资金-存出投资款 Other monetary assets - cash for investment |n;5D,r0C
短期投资-股票投资 Investments - Short term - stocks V+zn`
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短期投资-债券投资 Investments - Short term - bonds s)Xz}QPK.
短期投资-基金投资 Investments - Short term - funds Xy}>O*
短期投资-其他投资 Investments - Short term - others Jpy~5kS
短期投资跌价准备 Provision for short-term investment ;X:Bh8tEV
长期股权投资-股票投资 Long term equity investment - stocks Vh^ :.y
长期股权投资-其他股权投资 Long term equity investment - others zCv)%y
长期债券投资-债券投资 Long term securities investemnt - bonds Zq'FOzs
长期债券投资-其他债权投资 Long term securities investment - others ,."wxP2u
长期投资减值准备 Provision for long-term investment !hE F.S
应收票据 Notes receivable 0>"y)T3
应收股利 Dividends receivable xVrLoAw
应收利息 Interest receivable )LNKJe+
应收帐款 Trade debtors b~{nS,_Rn
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q[FDk63;w
预付帐款 Prepayment @V&HE:P
应收补贴款 Allowance receivable k@pEs# a
其他应收款 Other debtors 5=fS^]- F
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors p&\DG
其他流动资产 Other current assets lk`|u$KPz
物资采购 Purchase A"0Yn(awWu
原材料 Raw materials <<V"4 C2
包装物 Packing materials =@&>r5W
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低值易耗品 Low value consumbles .J=QWfqt
材料成本差异 Material cost difference -0I&dG-
自制半成品 Self-manufactured goods >p`i6_P0P/
库存商品 Finished goods %zR5q Lb
商品进销差价 Difference between purchase & sales of commodities ItVVI"-
委托加工物资 Consigned processiong material +HjSU2
委托代销商品 Consignment-out Jx Kd
受托代销商品 Consignment-in ~fs}
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分期收款发出商品 Goods on instalment sales 7jr+jNsowj
存货跌价准备 Provision for obsolete stocks 8Q0/kG
待摊费用 Prepaid expenses Nfv`
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待处理流动资产损益 Unsettled G/L on current assets 1(Z+n,Hh
待处理固定资产损益 Unsettled G/L on fixed assets (4IP&^j:\
委托贷款-本金 Consignment loan - principle fF2]7:
委托贷款-利息 Consignment loan - interest =$ T[
委托贷款-减值准备 Consignment loan - provision MwL!2r
固定资产-房屋建筑物 Fixed assets - Buildings e.Q'l/g
固定资产-机器设备 Fixed assets - Plant and machinery =`2jnvx
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Fu% n8
固定资产-运输设备 Fixed assets - Automobiles 4q?R 3\e;
累计折旧 Accumulated depreciation >>M7#hmt
固定资产减值准备 Impairment of fixed assets |+Z-'k~Q
工程物资-专用材料 Project material - specific materials wod(P73?
工程物资-专用设备 Project material - specific equipment LMN`<R(
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工程物资-预付大型设备款 Project material - prepaid for equipment -FrK'!\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sxdDI?W4
在建工程 Construction in progress L>lxkq8!Q
在建工程减值准备 Impairment of construction in progress >.H}(!
固定资产清理 Disposal of fixed assets Y1F%-o
无形资产-专利权 Intangible assets - patent e`+ej-o,
无形资产-非专利技术 Intangible assets - industrial property and know-how '}OAl
无形资产-商标权 Intangible assets - trademark rights "Y"`'U=v
无形资产-土地使用权 Intangible assets - land use rights -Vs;4-B{9
无形资产-商誉 Intangible assets - goodwill b?2 \j}
无形资产减值准备 Impairment of intangible assets VMS3Q)Ul
长期待摊费用 Deferred assets 32pPeYxB!-
未确认融资费用 Unrecognized finance fees %|ioNXMu
其他长期资产 Other long term assets F>?~4y,b7
递延税款借项 Deferred assets debits xa967Ki9"
应付票据 Notes payable rT[b ^l}
应付帐款 Trade creditors k4!p))ql
预收帐款 Adanvances from customers y'<5P~W!a
代销商品款 Consignment-in payables M5xMTP-
其他应交款 Other payable to government 6KE64: \;
其他应付款 Other creditors KI].T+I
应付股利 Proposed dividends z~i>GN_
待转资产价值 Donated assets iAeq%N1(0
预计负债 Accrued liabilities <p?oFD_e4
应付短期债券 Short-term debentures payable A'D2uV
其他流动负债 Other current liabilities &o&}5Aba9
预提费用 Accrued expenses i3)7Qa[
应付工资 Payroll payable [<}W S}
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应付福利费 Welfare payable Gs4t6+Al
短期借款-抵押借款 Bank loans - Short term - pledged TxKNDu
短期借款-信用借款 Bank loans - Short term - credit LaL{
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短期借款-担保借款 Bank loans - Short term - guaranteed =tX"aCW~
一年内到期长期借款 Long term loans due within one year QVmJ_WT
一年内到期长期应付款 Long term payable due within one year OLGMy5
长期借款 Bank loans - Long term J/rF4=j%xy
应付债券-债券面值 Bond payable - Par value qZlL6
应付债券-债券溢价 Bond payable - Excess 	HV
应付债券-债券折价 Bond payable - Discount umpa!q};
应付债券-应计利息 Bond payable - Accrued interest _UbyhBl
长期应付款 Long term payable @HY P_hR
专项应付款 Specific payable p77=~s
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax SPvKq=,
应交税金-增值税 Tax payable - VAT cet|k!
应交税金-营业税 Tax payable - business tax 7c<_j55(
应交税金-消费税 Tax payable - consumable tax >
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应交税金-其他 Tax payable - others 1
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递延税款贷项 Deferred taxation credit l{\k\Q !4
股本 Share capital #wGOlW;R
已归还投资 Investment returned R-2Abyts2
利润分配-其他转入 Profit appropriation - other transfer in $_|jI
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `:dGPBBO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `2j"Z.=
利润分配-提取储备基金 Profit appropriation - reserve fund _+Uf5,.5yU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3g0v,7,Zv
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KPZqPtb;
利润分配-利润归还投资 Profit appropriation - return investment by profit qg*xdefQ%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1R]h
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xo(>nFjo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hy
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yoTx3U@
期初未分配利润 Retained earnings, beginning of the year GwG(?_I"
资本公积-股本溢价 Capital surplus - share premium Lf;Uv[^c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D/z*F8'c
资本公积-接受现金捐赠 Capital surplus - cash donation /g!X[rn7Q
资本公积-股权投资准备 Capital surplus - investment reserve ("=B,%F_
资本公积-拨款转入 Capital surplus - subsidiary n ,@ge
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DRRy5+,I
资本公积-其他 Capital surplus - others )-i (%;,*e
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +1eb@bX
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kcP&''
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WVx^}_FD0
盈余公积-储备基金 Surplus reserve - reserve fund =[)2DJC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .]; `
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ujvk*~:
主营业务收入 Sales zB6&),[,v
主营业务成本 Cost of sales ^>s{o5H&
主营业务税金及附加 Sales tax vs*@)'n0 }
营业费用 Operating expenses 3IoN.
管理费用 General and administrative expenses h3p~\%^
财务费用 Financial expenses C1-Jj_XQ.
投资收益 Investment income wy""02j
其他业务收入 Other operating income `t7GYmw^#
营业外收入 Non-operating income T
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补贴收入 Subsidy income &qm:36Y7Xg
其他业务支出 Other operating expenses y*
lAmO
营业外支出 Non-operating expenses ]/Cu,mX
所得税 Income tax De49!{\a
NDG?Xs [2