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 。 coAW9=o}
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现金 Cash in hand Sh$U-ch@
银行存款 Cash in bank xMsGs
其他货币资金-外埠存款Other monetary assets - cash in other cities (6-y+LG
其他货币资金-银行本票 Other monetary assets - cashier‘s check Z:^3Fm->+
其他货币资金-银行汇票 Other monetary assets - bank draft A\g%
其他货币资金-信用卡 Other monetary assets - credit cards vz
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y- ~;E3(
其他货币资金-存出投资款 Other monetary assets - cash for investment }} # be
短期投资-股票投资 Investments - Short term - stocks ^H'kHl'F
短期投资-债券投资 Investments - Short term - bonds -mC:r&Y>[
短期投资-基金投资 Investments - Short term - funds -pX|U~a[
短期投资-其他投资 Investments - Short term - others >]?Jrs
短期投资跌价准备 Provision for short-term investment :p$EiR
长期股权投资-股票投资 Long term equity investment - stocks j`Nh7+qs
长期股权投资-其他股权投资 Long term equity investment - others 2:~cJ
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长期债券投资-债券投资 Long term securities investemnt - bonds oVEAlBm^v
长期债券投资-其他债权投资 Long term securities investment - others -$m@*L
长期投资减值准备 Provision for long-term investment %09*l%,;
应收票据 Notes receivable tx)OJY
应收股利 Dividends receivable _Z.;u0Zp8
应收利息 Interest receivable ;"SZ}
应收帐款 Trade debtors 4L11P
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \
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预付帐款 Prepayment A?'
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应收补贴款 Allowance receivable /Mx.:.A&$
其他应收款 Other debtors )O -cw7 >
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets \N yr=<c
物资采购 Purchase .xo_}Vw
原材料 Raw materials soxfk+
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包装物 Packing materials +i4P,Lp
低值易耗品 Low value consumbles mCK],TOA:
材料成本差异 Material cost difference "W hwc
自制半成品 Self-manufactured goods *bU% @O
库存商品 Finished goods WN1Jm:5YV
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 <oZ(n g@X
委托代销商品 Consignment-out IuDT=A
受托代销商品 Consignment-in [xWEf#', !
分期收款发出商品 Goods on instalment sales _ Q{T ';
存货跌价准备 Provision for obsolete stocks $)l2G
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待摊费用 Prepaid expenses f!EOYowW
待处理流动资产损益 Unsettled G/L on current assets i<bxc
待处理固定资产损益 Unsettled G/L on fixed assets 7\f{'KL
委托贷款-本金 Consignment loan - principle *afejjW[
委托贷款-利息 Consignment loan - interest rI *!"PL
委托贷款-减值准备 Consignment loan - provision s9G)Bd 8
固定资产-房屋建筑物 Fixed assets - Buildings f~U
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固定资产-机器设备 Fixed assets - Plant and machinery q _19&;&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ` %l&zwj>
固定资产-运输设备 Fixed assets - Automobiles ),MU+*`
累计折旧 Accumulated depreciation xl|ghjn
固定资产减值准备 Impairment of fixed assets xSdN5RN
工程物资-专用材料 Project material - specific materials )G^p1o;\
工程物资-专用设备 Project material - specific equipment <3)|44.o&
工程物资-预付大型设备款 Project material - prepaid for equipment \u{Jf'g
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production iF8@9m
在建工程 Construction in progress [#7D~Lx/
在建工程减值准备 Impairment of construction in progress 87+.pM|t%
固定资产清理 Disposal of fixed assets {uEu>D$8
无形资产-专利权 Intangible assets - patent \ hrBq^I
无形资产-非专利技术 Intangible assets - industrial property and know-how n}Vbdx
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无形资产-商标权 Intangible assets - trademark rights +<GrRYbC
无形资产-土地使用权 Intangible assets - land use rights `!<x
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无形资产-商誉 Intangible assets - goodwill >G<4Ro"
无形资产减值准备 Impairment of intangible assets mn(/E/
长期待摊费用 Deferred assets Tm%WWbc
未确认融资费用 Unrecognized finance fees `S5>0r5[
其他长期资产 Other long term assets 9)jo7,VM
递延税款借项 Deferred assets debits W;q#ZD(;
应付票据 Notes payable v^<<[I2 C
应付帐款 Trade creditors @
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预收帐款 Adanvances from customers D xe-XKNc.
代销商品款 Consignment-in payables 'lxLnX
其他应交款 Other payable to government K<RmaXZ
其他应付款 Other creditors !?S5IGLOj
应付股利 Proposed dividends $xLEA\s
待转资产价值 Donated assets M\9at\$
预计负债 Accrued liabilities "L ^TT2
应付短期债券 Short-term debentures payable t) ;
其他流动负债 Other current liabilities _RN/7\
预提费用 Accrued expenses {bW"~_6}
应付工资 Payroll payable LQ~LB'L
应付福利费 Welfare payable A1mYkG)l
短期借款-抵押借款 Bank loans - Short term - pledged ( P
短期借款-信用借款 Bank loans - Short term - credit [t {vYo
短期借款-担保借款 Bank loans - Short term - guaranteed ])+Sc"g4k
一年内到期长期借款 Long term loans due within one year jQY>9+t
一年内到期长期应付款 Long term payable due within one year "1_{c *ck
长期借款 Bank loans - Long term /;z
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应付债券-债券面值 Bond payable - Par value :yd=No@
应付债券-债券溢价 Bond payable - Excess Ngn\
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应付债券-债券折价 Bond payable - Discount C<zx'lw!
应付债券-应计利息 Bond payable - Accrued interest 9"m,p
长期应付款 Long term payable >&*6Fqd
专项应付款 Specific payable H?rSP0.
其他长期负债 Other long term liabilities V;M3z9xd
应交税金-所得税 Tax payable - income tax '~ jy
应交税金-增值税 Tax payable - VAT ]R97n|s_
应交税金-营业税 Tax payable - business tax QWU5-p9e
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应交税金-消费税 Tax payable - consumable tax hdo+Qezu:
应交税金-其他 Tax payable - others pA*D/P-
递延税款贷项 Deferred taxation credit ;:v]NZtc
股本 Share capital L#@l(8.
已归还投资 Investment returned c2tEz&=G
利润分配-其他转入 Profit appropriation - other transfer in HY*l 4QK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~,(0h:8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \W3+VG2cA
利润分配-提取储备基金 Profit appropriation - reserve fund I@8+k&nXS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0L3Bo3:k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cRs{=RGc
利润分配-利润归还投资 Profit appropriation - return investment by profit l=Lmr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J`U$b+q6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve daaga}]d
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DR.3
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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 S/#) :,YS
期初未分配利润 Retained earnings, beginning of the year jEC'l]l
资本公积-股本溢价 Capital surplus - share premium 9OrA
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @t{{Q1
资本公积-接受现金捐赠 Capital surplus - cash donation AlPL;^Y_l
资本公积-股权投资准备 Capital surplus - investment reserve 9'L1KQ
资本公积-拨款转入 Capital surplus - subsidiary O[i2A(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O+CF/ipX/
资本公积-其他 Capital surplus - others eukX#0/^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $bF`PGR_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ` 4s#5g
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (.jO:#eE%
盈余公积-储备基金 Surplus reserve - reserve fund X=S}WKu
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Qs#9X=6e@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *so6]+)cU
主营业务收入 Sales O3slabE#
主营业务成本 Cost of sales :epitpJ
主营业务税金及附加 Sales tax KD[)O7hYC
营业费用 Operating expenses |THkS@Br
管理费用 General and administrative expenses R 47I\{
财务费用 Financial expenses -y7l?N5F>
投资收益 Investment income Z_eqM4{
其他业务收入 Other operating income *g/I&'^
营业外收入 Non-operating income pn ~/!y
补贴收入 Subsidy income BP7<^`i&
其他业务支出 Other operating expenses [A.eVuV;+
营业外支出 Non-operating expenses baO&n
所得税 Income tax %j
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