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 。 (n\
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现金 Cash in hand Wt=[R 4=
银行存款 Cash in bank R0[Gfq9M=
其他货币资金-外埠存款Other monetary assets - cash in other cities l<+k[@Vox
其他货币资金-银行本票 Other monetary assets - cashier‘s check sTDBK!9I
其他货币资金-银行汇票 Other monetary assets - bank draft 0ZN/-2c A#
其他货币资金-信用卡 Other monetary assets - credit cards 2 6A#X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^E^: =Q?'_
其他货币资金-存出投资款 Other monetary assets - cash for investment tN~{Mt$-W
短期投资-股票投资 Investments - Short term - stocks U' Cp3>
短期投资-债券投资 Investments - Short term - bonds .PgkHb=l@
短期投资-基金投资 Investments - Short term - funds G`jhzG
短期投资-其他投资 Investments - Short term - others 0dW1I|jR
短期投资跌价准备 Provision for short-term investment rGs> {-T3
长期股权投资-股票投资 Long term equity investment - stocks SW7%SX,xM
长期股权投资-其他股权投资 Long term equity investment - others -84Z8
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长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others <9"i_
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长期投资减值准备 Provision for long-term investment DWAU8
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应收票据 Notes receivable y4') !e
应收股利 Dividends receivable e(Verd:c
应收利息 Interest receivable i!NGX
应收帐款 Trade debtors u8*0r{kOH
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors dx^3(#B
预付帐款 Prepayment DQSv'!KFO
应收补贴款 Allowance receivable e042`&9=Ic
其他应收款 Other debtors -}%zus5
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {R K#W~h
其他流动资产 Other current assets IH5thL@D
物资采购 Purchase (H$eXW7
原材料 Raw materials m +gVGK
包装物 Packing materials U+KbvkX wj
低值易耗品 Low value consumbles \vI_%su1N
材料成本差异 Material cost difference A)xI.Q6
自制半成品 Self-manufactured goods *)`:Nm~y
库存商品 Finished goods $hL0/T-m
商品进销差价 Difference between purchase & sales of commodities , Le_PJY)
委托加工物资 Consigned processiong material 1||e!W
委托代销商品 Consignment-out >,DR{A2hSB
受托代销商品 Consignment-in <C&UDj
分期收款发出商品 Goods on instalment sales E_++yK^=
存货跌价准备 Provision for obsolete stocks R{T4AZ@,'
待摊费用 Prepaid expenses nP}/#Wy
待处理流动资产损益 Unsettled G/L on current assets -POV#1s
待处理固定资产损益 Unsettled G/L on fixed assets 8X":,s!
委托贷款-本金 Consignment loan - principle iUl5yq
委托贷款-利息 Consignment loan - interest VG*Tdaua~
委托贷款-减值准备 Consignment loan - provision ezRhSN?
固定资产-房屋建筑物 Fixed assets - Buildings L>~wcoB
固定资产-机器设备 Fixed assets - Plant and machinery w]b3,b
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )UA$."~O
固定资产-运输设备 Fixed assets - Automobiles |~b.rKQt[
累计折旧 Accumulated depreciation >p4#AfGF
固定资产减值准备 Impairment of fixed assets hu (h'
工程物资-专用材料 Project material - specific materials Az.(tJ X"
工程物资-专用设备 Project material - specific equipment '
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工程物资-预付大型设备款 Project material - prepaid for equipment km1{Oh
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q<mDs$^K
在建工程 Construction in progress ]J;pUH+u
在建工程减值准备 Impairment of construction in progress X~ n=U4s}O
固定资产清理 Disposal of fixed assets J%d\ 7
无形资产-专利权 Intangible assets - patent vzl+0"
无形资产-非专利技术 Intangible assets - industrial property and know-how _5'OQ'P2
无形资产-商标权 Intangible assets - trademark rights C$o#zu q-
无形资产-土地使用权 Intangible assets - land use rights =e'b*KTL,
无形资产-商誉 Intangible assets - goodwill U4]>8L
无形资产减值准备 Impairment of intangible assets KE3/s
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长期待摊费用 Deferred assets aIV(&7KT4
未确认融资费用 Unrecognized finance fees s@^(1g[w`
其他长期资产 Other long term assets +L_!$"I
递延税款借项 Deferred assets debits LaL.C^K
应付票据 Notes payable 0j*-ZvE)30
应付帐款 Trade creditors PjriAlxD
预收帐款 Adanvances from customers %[(DFutJY+
代销商品款 Consignment-in payables nN
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其他应交款 Other payable to government 0PIiG-o9
其他应付款 Other creditors <}S1
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应付股利 Proposed dividends J(
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待转资产价值 Donated assets et|QW;*L
预计负债 Accrued liabilities B. Rc s
应付短期债券 Short-term debentures payable ^:g8mt
其他流动负债 Other current liabilities FSZQ2*n5
预提费用 Accrued expenses +JoE[;
应付工资 Payroll payable `9QvokD
应付福利费 Welfare payable *sI`+4h[
短期借款-抵押借款 Bank loans - Short term - pledged 2_@vSwC
短期借款-信用借款 Bank loans - Short term - credit o:E+c_^
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短期借款-担保借款 Bank loans - Short term - guaranteed MNURY A=
一年内到期长期借款 Long term loans due within one year X]6Hgz66
一年内到期长期应付款 Long term payable due within one year JBa( O-T
长期借款 Bank loans - Long term 6x%uWZa'
应付债券-债券面值 Bond payable - Par value u/?s_OR
应付债券-债券溢价 Bond payable - Excess 2Qg.b-C
应付债券-债券折价 Bond payable - Discount ,c#IxB/0
应付债券-应计利息 Bond payable - Accrued interest d<mj=V@bd
长期应付款 Long term payable rbl EyCR
专项应付款 Specific payable L~N<<8?\
其他长期负债 Other long term liabilities ]$ [J_f*x
应交税金-所得税 Tax payable - income tax =Q985)Y&
应交税金-增值税 Tax payable - VAT 8z&7wO
应交税金-营业税 Tax payable - business tax a f[<[2pma
应交税金-消费税 Tax payable - consumable tax .>z)6S_G
应交税金-其他 Tax payable - others t,#9i#q#
递延税款贷项 Deferred taxation credit \sB
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股本 Share capital 2_lgy?OE`
已归还投资 Investment returned GKf,1kns
利润分配-其他转入 Profit appropriation - other transfer in mY9^W
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _[|~(lDJl
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h=6Zvf<x
利润分配-提取储备基金 Profit appropriation - reserve fund p9w<|ZQ]:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ud]O'@G<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HO ,
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利润分配-利润归还投资 Profit appropriation - return investment by profit NoS|lT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends UFnz3vc
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve a4HUP*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (`+%K_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v%O KOrJ
期初未分配利润 Retained earnings, beginning of the year yRt]
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资本公积-股本溢价 Capital surplus - share premium Ara D_D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (.~#bl
资本公积-接受现金捐赠 Capital surplus - cash donation ZdbZ^DUR<(
资本公积-股权投资准备 Capital surplus - investment reserve ~"eos~AuW
资本公积-拨款转入 Capital surplus - subsidiary 3 @XkO
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b#;%TbDF
资本公积-其他 Capital surplus - others 1fBj21zG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rEwEdyK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 61e)SIRz9I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?Fgk$WqC
盈余公积-储备基金 Surplus reserve - reserve fund }Z5f5q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ua^#.K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /wplP+w2
主营业务收入 Sales o HqBNTyH
主营业务成本 Cost of sales hM~9p{O
主营业务税金及附加 Sales tax 0k"n;:KM8
营业费用 Operating expenses y8"8QH
管理费用 General and administrative expenses &DoYz[q
财务费用 Financial expenses ! d Ns3d
投资收益 Investment income A$gP: 1&m
其他业务收入 Other operating income H_
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营业外收入 Non-operating income 9
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补贴收入 Subsidy income ,PH ;j_
其他业务支出 Other operating expenses O iRhp(
营业外支出 Non-operating expenses ZmSe>}B=
所得税 Income tax O_%X>Q9
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