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 。 mP?}h
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现金 Cash in hand j,z)x[3}
银行存款 Cash in bank XXeDOrb
其他货币资金-外埠存款Other monetary assets - cash in other cities p\Iy)Y2Lf!
其他货币资金-银行本票 Other monetary assets - cashier‘s check O3pd5&^g
其他货币资金-银行汇票 Other monetary assets - bank draft 5xU}}[|~-
其他货币资金-信用卡 Other monetary assets - credit cards ?~cO\(TY["
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ID,os_ T=
其他货币资金-存出投资款 Other monetary assets - cash for investment Dj 6^|R$z&
短期投资-股票投资 Investments - Short term - stocks 'pF$6
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短期投资-债券投资 Investments - Short term - bonds V}Oz!
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短期投资-基金投资 Investments - Short term - funds *z0Rf;
短期投资-其他投资 Investments - Short term - others I*/:rb
短期投资跌价准备 Provision for short-term investment a)7&2J
长期股权投资-股票投资 Long term equity investment - stocks 735l&(3A\
长期股权投资-其他股权投资 Long term equity investment - others f 0~Z@\
长期债券投资-债券投资 Long term securities investemnt - bonds N
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长期债券投资-其他债权投资 Long term securities investment - others ]I]G3 e
长期投资减值准备 Provision for long-term investment `S4G+j>u6
应收票据 Notes receivable @gQ?cU 7
应收股利 Dividends receivable %=V"
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应收利息 Interest receivable i~*6JB|
应收帐款 Trade debtors Cv
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Yq:/dpA_
预付帐款 Prepayment /q/^B>]
应收补贴款 Allowance receivable z]=Ks_7
其他应收款 Other debtors }r"E\~E
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors iTF%}(
其他流动资产 Other current assets <TSps!(#
物资采购 Purchase :_+U[k(#
原材料 Raw materials Lmw)Ts>
包装物 Packing materials x}x )h3e
低值易耗品 Low value consumbles L:Faq1MG
材料成本差异 Material cost difference OT"j V
自制半成品 Self-manufactured goods }g[Hi`
库存商品 Finished goods `iEYq0}
商品进销差价 Difference between purchase & sales of commodities ;6?,Yhk$h
委托加工物资 Consigned processiong material v[?gM.S
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委托代销商品 Consignment-out D7c+/H@PF
受托代销商品 Consignment-in ^}:0\;|N
分期收款发出商品 Goods on instalment sales c)q=il7ef
存货跌价准备 Provision for obsolete stocks nhd.c2t\
待摊费用 Prepaid expenses *Tmqs@L
待处理流动资产损益 Unsettled G/L on current assets RusiCo!r
待处理固定资产损益 Unsettled G/L on fixed assets vY[u;VU
委托贷款-本金 Consignment loan - principle 6vzvH
委托贷款-利息 Consignment loan - interest 1k"i"kRM
委托贷款-减值准备 Consignment loan - provision [~;wCW,1
固定资产-房屋建筑物 Fixed assets - Buildings ;#*.@Or@Ah
固定资产-机器设备 Fixed assets - Plant and machinery {yi!vw
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >z,Y%A
固定资产-运输设备 Fixed assets - Automobiles .I>CL4_
累计折旧 Accumulated depreciation ]n$ v ^
固定资产减值准备 Impairment of fixed assets rERtOgi
工程物资-专用材料 Project material - specific materials OSom-?|w
工程物资-专用设备 Project material - specific equipment :JXcs39
工程物资-预付大型设备款 Project material - prepaid for equipment .RS
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production FE#|5;q.
在建工程 Construction in progress !u`f?=s;
在建工程减值准备 Impairment of construction in progress `eGp.[ffT
固定资产清理 Disposal of fixed assets PC%_^BDW
无形资产-专利权 Intangible assets - patent H/*i-%]v+(
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights }Fu2%L>
无形资产-土地使用权 Intangible assets - land use rights SO~pe$c-
无形资产-商誉 Intangible assets - goodwill 4&6cDig7*2
无形资产减值准备 Impairment of intangible assets % 5BSXAc
长期待摊费用 Deferred assets qzk]9`i1:
未确认融资费用 Unrecognized finance fees [y<s]C6E
其他长期资产 Other long term assets ]0{,P
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递延税款借项 Deferred assets debits Q0Gfwl
应付票据 Notes payable 9AD0|,g
应付帐款 Trade creditors 4dh>B>Q
预收帐款 Adanvances from customers kC'm |Y@T
代销商品款 Consignment-in payables FE06,i\{
其他应交款 Other payable to government
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其他应付款 Other creditors l8lJ &
应付股利 Proposed dividends
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待转资产价值 Donated assets XW{cC`&
预计负债 Accrued liabilities ^q<E
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应付短期债券 Short-term debentures payable 'qeUI}[
其他流动负债 Other current liabilities S:c
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预提费用 Accrued expenses @Z96902<t
应付工资 Payroll payable foI:`]2"*
应付福利费 Welfare payable [c99m:*+
短期借款-抵押借款 Bank loans - Short term - pledged !Z; Nv
短期借款-信用借款 Bank loans - Short term - credit zS?DXE
短期借款-担保借款 Bank loans - Short term - guaranteed -BsZw.
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一年内到期长期借款 Long term loans due within one year aCBq}Xcn
一年内到期长期应付款 Long term payable due within one year UG<<.1JL
长期借款 Bank loans - Long term gOaK7A
应付债券-债券面值 Bond payable - Par value ^brh\M,:@
应付债券-债券溢价 Bond payable - Excess MOIVt) ZY
应付债券-债券折价 Bond payable - Discount 4&~*;an7
应付债券-应计利息 Bond payable - Accrued interest /EvT%h?p
长期应付款 Long term payable c>C!vAg
专项应付款 Specific payable n|PW^kOE/
其他长期负债 Other long term liabilities =e6!U5
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应交税金-所得税 Tax payable - income tax U.|0y =
应交税金-增值税 Tax payable - VAT g#5t8w
应交税金-营业税 Tax payable - business tax Ej`G(
应交税金-消费税 Tax payable - consumable tax L-e6^%eU
应交税金-其他 Tax payable - others ]oC7{OoX
递延税款贷项 Deferred taxation credit |@)jS.Bn
股本 Share capital U,aMv[Z B
已归还投资 Investment returned /NVyzM51V
利润分配-其他转入 Profit appropriation - other transfer in 0LP>3"Sm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j9=)^?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UD5f+,_;
利润分配-提取储备基金 Profit appropriation - reserve fund &hzr(v~;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -"xC\R
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I>>X-}
利润分配-利润归还投资 Profit appropriation - return investment by profit V_)4
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ITjg]taD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @t8{pb;v
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e4cWi
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `iwGPG!
期初未分配利润 Retained earnings, beginning of the year yIS&ZtBA
资本公积-股本溢价 Capital surplus - share premium A
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lq27^K
资本公积-接受现金捐赠 Capital surplus - cash donation eZ(o _
资本公积-股权投资准备 Capital surplus - investment reserve m=]}Tn
资本公积-拨款转入 Capital surplus - subsidiary Km0P)Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c$)!02
资本公积-其他 Capital surplus - others }cg 1CT5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [g:KFbEY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $tebNiP
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TI3@/SB>
盈余公积-储备基金 Surplus reserve - reserve fund vu/P"?F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .~4DlT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment RD*.n1N1
主营业务收入 Sales BCr*GtR)W
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax DZ5h<1
营业费用 Operating expenses E%)3{#.z
管理费用 General and administrative expenses `mKK1x
财务费用 Financial expenses <9?`zo$y
投资收益 Investment income }4xz, oN
其他业务收入 Other operating income Dn;$4Dak(
营业外收入 Non-operating income B{Lcx ~
补贴收入 Subsidy income Fi#b0S
其他业务支出 Other operating expenses 5U/C
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营业外支出 Non-operating expenses O,7*dniH
所得税 Income tax &4Y@-;REt
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