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 。 zNNzsT8na
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现金 Cash in hand qPp1:a"
银行存款 Cash in bank Ti0
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其他货币资金-外埠存款Other monetary assets - cash in other cities jK&
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其他货币资金-银行本票 Other monetary assets - cashier‘s check z:dXc
其他货币资金-银行汇票 Other monetary assets - bank draft ]R97n|s_
其他货币资金-信用卡 Other monetary assets - credit cards pI'8>_o
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Rh!L'?C
其他货币资金-存出投资款 Other monetary assets - cash for investment xmCm3ekmpC
短期投资-股票投资 Investments - Short term - stocks |U8>:DE l
短期投资-债券投资 Investments - Short term - bonds d,Hf-zJ%~
短期投资-基金投资 Investments - Short term - funds OI)&vQ5k
短期投资-其他投资 Investments - Short term - others ;m-6.AV
短期投资跌价准备 Provision for short-term investment >l7eoj
长期股权投资-股票投资 Long term equity investment - stocks s#'|{
长期股权投资-其他股权投资 Long term equity investment - others ?q+8 /2
长期债券投资-债券投资 Long term securities investemnt - bonds Se
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长期债券投资-其他债权投资 Long term securities investment - others % <8K^|w
长期投资减值准备 Provision for long-term investment wJ;9),fL
应收票据 Notes receivable
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应收股利 Dividends receivable 0S)"Q^6ny
应收利息 Interest receivable uYG #c(lc
应收帐款 Trade debtors dbf^A1HI
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors e_fg s>o`(
预付帐款 Prepayment >WGX|"!"
应收补贴款 Allowance receivable aRFi0h
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其他应收款 Other debtors \#h})`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors jldcvW
其他流动资产 Other current assets , V0iMq
物资采购 Purchase TMnT#ypf<5
原材料 Raw materials &4ug3
包装物 Packing materials 17MN8SfQ
低值易耗品 Low value consumbles 7)ES!C
材料成本差异 Material cost difference `<]P"G
自制半成品 Self-manufactured goods '=@-aVp
库存商品 Finished goods *~\;&G29Y
商品进销差价 Difference between purchase & sales of commodities Zq2H9^![y~
委托加工物资 Consigned processiong material R 47I\{
委托代销商品 Consignment-out -y7l?N5F>
受托代销商品 Consignment-in 7LyV`6{70
分期收款发出商品 Goods on instalment sales LbtlcpF*~5
存货跌价准备 Provision for obsolete stocks $G^H7|PzdC
待摊费用 Prepaid expenses B=o#LL
待处理流动资产损益 Unsettled G/L on current assets [4V|UvKz
待处理固定资产损益 Unsettled G/L on fixed assets ^^j|0qshL
委托贷款-本金 Consignment loan - principle H4K(SGx
委托贷款-利息 Consignment loan - interest VC_3 ll]vr
委托贷款-减值准备 Consignment loan - provision =6"hj,[Q
固定资产-房屋建筑物 Fixed assets - Buildings )VSGqY
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固定资产-机器设备 Fixed assets - Plant and machinery 3!ajvSOI9j
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Yc|-sEK/
固定资产-运输设备 Fixed assets - Automobiles 9I^H)~S
累计折旧 Accumulated depreciation O(c4iWm
固定资产减值准备 Impairment of fixed assets ]9~#;M%1
工程物资-专用材料 Project material - specific materials IAt+S-q0
工程物资-专用设备 Project material - specific equipment X~<>K/}u5
工程物资-预付大型设备款 Project material - prepaid for equipment ] BP^.N=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production W+-f `
在建工程 Construction in progress Bt`r6v;\
在建工程减值准备 Impairment of construction in progress `siy!R
固定资产清理 Disposal of fixed assets CM@"lV_
无形资产-专利权 Intangible assets - patent 37za^n?SG
无形资产-非专利技术 Intangible assets - industrial property and know-how v~W6yjp
无形资产-商标权 Intangible assets - trademark rights *(XgUJq+
无形资产-土地使用权 Intangible assets - land use rights r(/P||`l
无形资产-商誉 Intangible assets - goodwill * Kp ^al
无形资产减值准备 Impairment of intangible assets @Z1?t%1
长期待摊费用 Deferred assets ,_4KyLfBF
未确认融资费用 Unrecognized finance fees |~T+f&
其他长期资产 Other long term assets #!F8n` C-
递延税款借项 Deferred assets debits '
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应付票据 Notes payable 'KW+Rr~tZn
应付帐款 Trade creditors Qg8eq_m(
预收帐款 Adanvances from customers )Lv6vnT>
代销商品款 Consignment-in payables z<C~DH
其他应交款 Other payable to government (vYf?+Kb
其他应付款 Other creditors Ug[F3J|Mu
应付股利 Proposed dividends :L+zUlsf
待转资产价值 Donated assets H603L|4
预计负债 Accrued liabilities EZNB`gO
应付短期债券 Short-term debentures payable r0XGGLFuZl
其他流动负债 Other current liabilities
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预提费用 Accrued expenses xX67bswG
应付工资 Payroll payable 0$dY;,Q .
应付福利费 Welfare payable X#\P.$
短期借款-抵押借款 Bank loans - Short term - pledged %@,:RA\pm
短期借款-信用借款 Bank loans - Short term - credit fe]T9EDA
短期借款-担保借款 Bank loans - Short term - guaranteed }e;p8)]Wl
一年内到期长期借款 Long term loans due within one year c+
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一年内到期长期应付款 Long term payable due within one year t3h \.(mq
长期借款 Bank loans - Long term vA $BBXX
应付债券-债券面值 Bond payable - Par value 4h2bk\z-
应付债券-债券溢价 Bond payable - Excess NIcNL(]
应付债券-债券折价 Bond payable - Discount J jL0/&
应付债券-应计利息 Bond payable - Accrued interest Q!$kUcky9
长期应付款 Long term payable l>Oe ,`9O
专项应付款 Specific payable ;kcFQed\w
其他长期负债 Other long term liabilities Zp
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应交税金-所得税 Tax payable - income tax A UO0
应交税金-增值税 Tax payable - VAT _M[[o5{
应交税金-营业税 Tax payable - business tax r;s3(@[,@
应交税金-消费税 Tax payable - consumable tax #
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应交税金-其他 Tax payable - others ]&%X(jWyn
递延税款贷项 Deferred taxation credit .cnw?EI
股本 Share capital ;R-Q,aCM}
已归还投资 Investment returned Ql!6I (
利润分配-其他转入 Profit appropriation - other transfer in 'G
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L``mF(R^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :Y&W
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利润分配-提取储备基金 Profit appropriation - reserve fund /-} p7AM
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c[eGpZ]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .M#>@~XR
利润分配-利润归还投资 Profit appropriation - return investment by profit 3_['[}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends % w/1Uo24
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @;-Un/'C;7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `[R:L.H1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >!WBlSy
期初未分配利润 Retained earnings, beginning of the year t`/RcAwA
资本公积-股本溢价 Capital surplus - share premium *xX0]{49q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zj0pP{y
资本公积-接受现金捐赠 Capital surplus - cash donation QrRCsy70
资本公积-股权投资准备 Capital surplus - investment reserve pPqbD}p
资本公积-拨款转入 Capital surplus - subsidiary vnT
资本公积-外币资本折算差额 Capital surplus - foreign currency translation CX(yrP6;
资本公积-其他 Capital surplus - others qQ\hUii
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5|H(N}S_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ib<+m%Ac
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m_W.r+s~C4
盈余公积-储备基金 Surplus reserve - reserve fund 2H0q\zZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6O?S r,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment '48|f`8$
主营业务收入 Sales ;R>42
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主营业务成本 Cost of sales st^N QL
主营业务税金及附加 Sales tax I.0Usa"z
营业费用 Operating expenses %y~]3XWik
管理费用 General and administrative expenses krT!AfeV
财务费用 Financial expenses 'g,
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投资收益 Investment income <i@jD
其他业务收入 Other operating income fXR_)d
营业外收入 Non-operating income @G&xq"Fg7
补贴收入 Subsidy income K":tr~V;
其他业务支出 Other operating expenses 9S`b7U=P
营业外支出 Non-operating expenses $XzlW=3y
所得税 Income tax <qZ+U4@I)
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