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 。 7m{ 'V`F
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现金 Cash in hand 69ia #
银行存款 Cash in bank t=NPo+fm
其他货币资金-外埠存款Other monetary assets - cash in other cities ]T}G -
其他货币资金-银行本票 Other monetary assets - cashier‘s check W`^'hka
其他货币资金-银行汇票 Other monetary assets - bank draft 7gfNe kr~W
其他货币资金-信用卡 Other monetary assets - credit cards }k.-xaj
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )}hp[*C
其他货币资金-存出投资款 Other monetary assets - cash for investment 1mgLH
短期投资-股票投资 Investments - Short term - stocks NZ/gp"D?
短期投资-债券投资 Investments - Short term - bonds Kjc"K36{L
短期投资-基金投资 Investments - Short term - funds o*eU0
短期投资-其他投资 Investments - Short term - others )\l}i%L:
短期投资跌价准备 Provision for short-term investment DbP!wU lqR
长期股权投资-股票投资 Long term equity investment - stocks HvN!_}[
长期股权投资-其他股权投资 Long term equity investment - others Bjq1za
长期债券投资-债券投资 Long term securities investemnt - bonds ZOK2BCoW
长期债券投资-其他债权投资 Long term securities investment - others 9e^[5D=L
长期投资减值准备 Provision for long-term investment D3$PvX[f
应收票据 Notes receivable )9 5&-Hs
应收股利 Dividends receivable 6A;V[3
应收利息 Interest receivable >y"W(
应收帐款 Trade debtors iUFS1SN \
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %N7b
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预付帐款 Prepayment [0El z@.C
应收补贴款 Allowance receivable Mg W0
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其他应收款 Other debtors b%L8mX
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors w<
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其他流动资产 Other current assets v{$X2z_$w
物资采购 Purchase #Gx%PQ`
原材料 Raw materials w&hgJ
包装物 Packing materials E'j>[C:U
低值易耗品 Low value consumbles rE;*MqYt&
材料成本差异 Material cost difference ' 7+x,TszI
自制半成品 Self-manufactured goods tisSj ?+
库存商品 Finished goods <iuESeDG
商品进销差价 Difference between purchase & sales of commodities LdwWB
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委托加工物资 Consigned processiong material D)U
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委托代销商品 Consignment-out I;<0v@
受托代销商品 Consignment-in 9u ^PM
分期收款发出商品 Goods on instalment sales rCGXHbj%
存货跌价准备 Provision for obsolete stocks 6X~.J4
待摊费用 Prepaid expenses u n\!K
待处理流动资产损益 Unsettled G/L on current assets VdjS\VYe,
待处理固定资产损益 Unsettled G/L on fixed assets KV9'ew+M
委托贷款-本金 Consignment loan - principle #( F/P!qk
委托贷款-利息 Consignment loan - interest ,Md8A`7x~
委托贷款-减值准备 Consignment loan - provision f_Ma~'3
固定资产-房屋建筑物 Fixed assets - Buildings -KhNsUQk
固定资产-机器设备 Fixed assets - Plant and machinery .T
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zsFzF`[k
固定资产-运输设备 Fixed assets - Automobiles #<s6L"Z-
累计折旧 Accumulated depreciation =5/ow!u8
固定资产减值准备 Impairment of fixed assets n/6#rj^$
工程物资-专用材料 Project material - specific materials n^B9Mh@
工程物资-专用设备 Project material - specific equipment aUa.!,_dh
工程物资-预付大型设备款 Project material - prepaid for equipment ug{@rt/"Z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production gI "ZhYI
在建工程 Construction in progress !TvNT}4 Z
在建工程减值准备 Impairment of construction in progress S[J eW
固定资产清理 Disposal of fixed assets v/*}M&vo
无形资产-专利权 Intangible assets - patent \(2w
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无形资产-非专利技术 Intangible assets - industrial property and know-how nNz1gV:0X
无形资产-商标权 Intangible assets - trademark rights ^MIF+/bQ
无形资产-土地使用权 Intangible assets - land use rights r+n0M'
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无形资产-商誉 Intangible assets - goodwill 1AQVj]#S
无形资产减值准备 Impairment of intangible assets Swz{5 J2C
长期待摊费用 Deferred assets )UbPG`x8
未确认融资费用 Unrecognized finance fees ,%"!8T
其他长期资产 Other long term assets q;Tdqv!Ju
递延税款借项 Deferred assets debits 6D|[3rXr
应付票据 Notes payable U;`C%vHff
应付帐款 Trade creditors i0Ejo;dB
预收帐款 Adanvances from customers KBE3q)
代销商品款 Consignment-in payables vF@hg)A
其他应交款 Other payable to government N(uH y@
其他应付款 Other creditors :B{Wf 2<z
应付股利 Proposed dividends yJQ>u
待转资产价值 Donated assets #(swVo:+E
预计负债 Accrued liabilities 2(LF @xb
应付短期债券 Short-term debentures payable *N>n5B2
其他流动负债 Other current liabilities \c}_!.xj"
预提费用 Accrued expenses O+x"c3@Z)D
应付工资 Payroll payable -]el_:H
应付福利费 Welfare payable 2[~|#0x
短期借款-抵押借款 Bank loans - Short term - pledged scX'>\w&c
短期借款-信用借款 Bank loans - Short term - credit } I>6 8dS[
短期借款-担保借款 Bank loans - Short term - guaranteed [NE|ZL~
一年内到期长期借款 Long term loans due within one year "Vh3hnS~
一年内到期长期应付款 Long term payable due within one year JguP
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长期借款 Bank loans - Long term Y`F) UwKK
应付债券-债券面值 Bond payable - Par value 2[|52+zhc
应付债券-债券溢价 Bond payable - Excess `#HtVI
应付债券-债券折价 Bond payable - Discount ` _aX>fw
应付债券-应计利息 Bond payable - Accrued interest fF6bEJl3
长期应付款 Long term payable `eZzYe(N
专项应付款 Specific payable ]%M&pc3U
其他长期负债 Other long term liabilities )5T82=[h<
应交税金-所得税 Tax payable - income tax {uUV(FzF6
应交税金-增值税 Tax payable - VAT /tm2b<G
应交税金-营业税 Tax payable - business tax |w5m2Z
应交税金-消费税 Tax payable - consumable tax eHHY.^|
应交税金-其他 Tax payable - others Hjhgu=
递延税款贷项 Deferred taxation credit riR(CJ}Ff
股本 Share capital 8\WV.+
已归还投资 Investment returned #[f]-c(!
利润分配-其他转入 Profit appropriation - other transfer in v[;R(pt?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve srPczVG*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nQGl]2
利润分配-提取储备基金 Profit appropriation - reserve fund w*?SGW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E7'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "C0?s7Y
利润分配-利润归还投资 Profit appropriation - return investment by profit /!Ay12lKE}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "@z X{^:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vB74r]'F
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |L/EH~| O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares . ;rE4B
期初未分配利润 Retained earnings, beginning of the year Sq&r
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资本公积-股本溢价 Capital surplus - share premium KH$|wv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XHU\;TF
资本公积-接受现金捐赠 Capital surplus - cash donation 8Y4mTW
资本公积-股权投资准备 Capital surplus - investment reserve _(zZrUHB
资本公积-拨款转入 Capital surplus - subsidiary xU/7}='T
资本公积-外币资本折算差额 Capital surplus - foreign currency translation GYZP?E p*
资本公积-其他 Capital surplus - others Vv54;Js9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nw4I<Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u6nO\.TTtY
盈余公积-储备基金 Surplus reserve - reserve fund rJZR8bo
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &(7=NAQsE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]d67 HOyK
主营业务收入 Sales e Fh7#~m
主营业务成本 Cost of sales z$gtGrU
主营业务税金及附加 Sales tax .k:heN2-x
营业费用 Operating expenses 2FR+Z3&z
管理费用 General and administrative expenses WNY:HH
财务费用 Financial expenses X=+|(A,BdY
投资收益 Investment income jme`Tyd
其他业务收入 Other operating income #x qiGK
营业外收入 Non-operating income [#=IKsO'R6
补贴收入 Subsidy income 6r|=^3{
其他业务支出 Other operating expenses Ul_5"3ze
营业外支出 Non-operating expenses e2e!"kEF
所得税 Income tax G9^xv
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