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 。 Ew
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现金 Cash in hand *GbVMW[A>
银行存款 Cash in bank GOy=p3mQ
其他货币资金-外埠存款Other monetary assets - cash in other cities j3x^<a\gJ
其他货币资金-银行本票 Other monetary assets - cashier‘s check (C`FicY
其他货币资金-银行汇票 Other monetary assets - bank draft V#'26@@
其他货币资金-信用卡 Other monetary assets - credit cards bBUbw *DF)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >=-
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其他货币资金-存出投资款 Other monetary assets - cash for investment cOSxg=~>u
短期投资-股票投资 Investments - Short term - stocks Iv$:`7|crX
短期投资-债券投资 Investments - Short term - bonds ~L %Pz0Gg
短期投资-基金投资 Investments - Short term - funds tZaD ${
短期投资-其他投资 Investments - Short term - others V$/u
短期投资跌价准备 Provision for short-term investment mje<d"bW
长期股权投资-股票投资 Long term equity investment - stocks qwq/Xcv
长期股权投资-其他股权投资 Long term equity investment - others (Wd_G-da
长期债券投资-债券投资 Long term securities investemnt - bonds @+'c+
长期债券投资-其他债权投资 Long term securities investment - others lLuID
长期投资减值准备 Provision for long-term investment p?+lAbe6H
应收票据 Notes receivable RAIVdQ}.Z
应收股利 Dividends receivable L`9TB"0R+
应收利息 Interest receivable <y@,3DD3A9
应收帐款 Trade debtors 8tb6 gZz
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors KX?o
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预付帐款 Prepayment 3iE-6udCS
应收补贴款 Allowance receivable $[Tt#CJw
其他应收款 Other debtors &w+;N5}3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors J=I:T2bV&s
其他流动资产 Other current assets g%`i=s&N%
物资采购 Purchase
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原材料 Raw materials +>JdYV<?0
包装物 Packing materials P^ptsZ%
低值易耗品 Low value consumbles iO!27y
材料成本差异 Material cost difference 3gb|x?
自制半成品 Self-manufactured goods )!tCC-Cr
库存商品 Finished goods )O,wRd>5
商品进销差价 Difference between purchase & sales of commodities 6!P`XTTE
委托加工物资 Consigned processiong material K K?Zm_
委托代销商品 Consignment-out vB[~pQ;Z
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales LmP qLH'(Q
存货跌价准备 Provision for obsolete stocks y
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待摊费用 Prepaid expenses yJ%t^ X_
待处理流动资产损益 Unsettled G/L on current assets B\\6#
待处理固定资产损益 Unsettled G/L on fixed assets h }<0 /
委托贷款-本金 Consignment loan - principle 0y)}.'
委托贷款-利息 Consignment loan - interest 'eDJ@4Xm
委托贷款-减值准备 Consignment loan - provision ,eR8~(`=
固定资产-房屋建筑物 Fixed assets - Buildings c\At0.QCA
固定资产-机器设备 Fixed assets - Plant and machinery led))qd@V-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2ck4C/ h
固定资产-运输设备 Fixed assets - Automobiles =WC-Sj{I
累计折旧 Accumulated depreciation bF*NWm$Lf
固定资产减值准备 Impairment of fixed assets Bd{4Ae\_+g
工程物资-专用材料 Project material - specific materials 7 _`L$<-n
工程物资-专用设备 Project material - specific equipment N;uUx#z
工程物资-预付大型设备款 Project material - prepaid for equipment MR`:5e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production J^ `hbP+2
在建工程 Construction in progress ?AEd(_a!q
在建工程减值准备 Impairment of construction in progress 0axxQ!Ivx
固定资产清理 Disposal of fixed assets F8H'^3`b`U
无形资产-专利权 Intangible assets - patent d')-7C
无形资产-非专利技术 Intangible assets - industrial property and know-how /D<"wF }@J
无形资产-商标权 Intangible assets - trademark rights 7KU~(?|:h
无形资产-土地使用权 Intangible assets - land use rights eqq`TT#Z
无形资产-商誉 Intangible assets - goodwill $f#a
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无形资产减值准备 Impairment of intangible assets oh6B3>>+
长期待摊费用 Deferred assets 3{KR
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未确认融资费用 Unrecognized finance fees @:Di`B_{
其他长期资产 Other long term assets qD#VbvRc9+
递延税款借项 Deferred assets debits Y$g}XN*)E
应付票据 Notes payable } ^i b
应付帐款 Trade creditors 9:5:`'b
预收帐款 Adanvances from customers 6SVqRD<`
代销商品款 Consignment-in payables EeB ]X24
其他应交款 Other payable to government 3 t)v%S|k
其他应付款 Other creditors VU|;:
应付股利 Proposed dividends 4[TR0bM%
待转资产价值 Donated assets
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预计负债 Accrued liabilities #O~XVuvF0
应付短期债券 Short-term debentures payable 5!Bktgk.
其他流动负债 Other current liabilities 5o#Yt
预提费用 Accrued expenses } VEq:^o.
应付工资 Payroll payable Bn?:w\%Ue
应付福利费 Welfare payable m
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短期借款-抵押借款 Bank loans - Short term - pledged 1j0 -9Kg'
短期借款-信用借款 Bank loans - Short term - credit ;#TaZN
短期借款-担保借款 Bank loans - Short term - guaranteed @b2`R3}9R
一年内到期长期借款 Long term loans due within one year - hzjV|
一年内到期长期应付款 Long term payable due within one year SHD^}?-|
长期借款 Bank loans - Long term *XbI#L%>
应付债券-债券面值 Bond payable - Par value +R6a}d/K
应付债券-债券溢价 Bond payable - Excess mf' ]O,
应付债券-债券折价 Bond payable - Discount *#y;8
应付债券-应计利息 Bond payable - Accrued interest Gs
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长期应付款 Long term payable :~zv t
专项应付款 Specific payable _n"Ae?TP
其他长期负债 Other long term liabilities Q$ri=uB;+
应交税金-所得税 Tax payable - income tax '9s5OTkN ;
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax fr[3:2g-_
应交税金-消费税 Tax payable - consumable tax -kp swP
应交税金-其他 Tax payable - others T@
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递延税款贷项 Deferred taxation credit ~9=aT1S|
股本 Share capital ]JE TeZ^/
已归还投资 Investment returned <YFY{VC(
利润分配-其他转入 Profit appropriation - other transfer in ~GJN@ka4%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :?Y$bX}a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w~Ff%p@9
利润分配-提取储备基金 Profit appropriation - reserve fund 9b;A1gu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K-eY|n
利润分配-利润归还投资 Profit appropriation - return investment by profit uS+k^
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'Z&;uv,l
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j>Ag\@2ME
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,RxYd6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -x`G2i
期初未分配利润 Retained earnings, beginning of the year Y[Ltrk{
资本公积-股本溢价 Capital surplus - share premium s%pfkoOY%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k~3.MU
资本公积-接受现金捐赠 Capital surplus - cash donation -n5
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资本公积-股权投资准备 Capital surplus - investment reserve Xm1[V&
资本公积-拨款转入 Capital surplus - subsidiary 1l8Etp&<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;heHefbvvd
资本公积-其他 Capital surplus - others =Z G:x<Hg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {/<6v. v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sC"}8+[)S3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rw7_5l
盈余公积-储备基金 Surplus reserve - reserve fund 4~
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund WO</Mw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ($nrqAv4
主营业务收入 Sales 2F`cv1 M
主营业务成本 Cost of sales !xIm2+:(
主营业务税金及附加 Sales tax BxK^?b[E8
营业费用 Operating expenses sZ&G%o
管理费用 General and administrative expenses ]bi)$j.9s
财务费用 Financial expenses QK`i%TXJ
投资收益 Investment income $ (=~r`O+1
其他业务收入 Other operating income x]|+\1
营业外收入 Non-operating income
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补贴收入 Subsidy income nqVZqX@oE
其他业务支出 Other operating expenses CjIu[S1%
营业外支出 Non-operating expenses ,)!u)wz
所得税 Income tax C1EtoOv K
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