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 。 tjcG^m}
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现金 Cash in hand -;&-b >b
银行存款 Cash in bank c#8@>;
其他货币资金-外埠存款Other monetary assets - cash in other cities mZL0<vU@^
其他货币资金-银行本票 Other monetary assets - cashier‘s check #}C
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其他货币资金-银行汇票 Other monetary assets - bank draft Q^Q6|
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其他货币资金-信用卡 Other monetary assets - credit cards ST[E$XL6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2%~+c|TH.)
其他货币资金-存出投资款 Other monetary assets - cash for investment #8a k=lL
短期投资-股票投资 Investments - Short term - stocks CjmF2[|
短期投资-债券投资 Investments - Short term - bonds 3u1\z
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短期投资-基金投资 Investments - Short term - funds ~p\r( B7G
短期投资-其他投资 Investments - Short term - others 7G
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短期投资跌价准备 Provision for short-term investment !'kr:r}gg
长期股权投资-股票投资 Long term equity investment - stocks 3ZX#6*(}2
长期股权投资-其他股权投资 Long term equity investment - others T)Pr%kF
长期债券投资-债券投资 Long term securities investemnt - bonds PS` F
长期债券投资-其他债权投资 Long term securities investment - others V_jGL<X|
长期投资减值准备 Provision for long-term investment 5_4=(?<
应收票据 Notes receivable 9mB] \{^
应收股利 Dividends receivable GT-ONwVDq
应收利息 Interest receivable <ua! ]~
应收帐款 Trade debtors muIJeQ.C
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors H8qWY"<Vd
预付帐款 Prepayment 256V
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应收补贴款 Allowance receivable }}4uLGu)
其他应收款 Other debtors rh6 e
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %H=^U8WB
其他流动资产 Other current assets hF9y^Hx4
物资采购 Purchase !>6`+$=U
原材料 Raw materials !+n'0{
包装物 Packing materials 4 }*V=>z
低值易耗品 Low value consumbles *xDV8iu_
材料成本差异 Material cost difference d"}lh:L9
自制半成品 Self-manufactured goods "VA'W/yv!
库存商品 Finished goods ,gIeQ!+vy
商品进销差价 Difference between purchase & sales of commodities !1`f84d
委托加工物资 Consigned processiong material C0H@
委托代销商品 Consignment-out <E7y:%L[Go
受托代销商品 Consignment-in 8FgF6ip
分期收款发出商品 Goods on instalment sales kf_*=ER
存货跌价准备 Provision for obsolete stocks ^'
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待摊费用 Prepaid expenses 0MN)Z(Sa
待处理流动资产损益 Unsettled G/L on current assets ,sltB3f
待处理固定资产损益 Unsettled G/L on fixed assets {"\pMY'7
委托贷款-本金 Consignment loan - principle q`L}\}o
委托贷款-利息 Consignment loan - interest A}sdi4[`
委托贷款-减值准备 Consignment loan - provision /1?{,Das=
固定资产-房屋建筑物 Fixed assets - Buildings 8FQNeQr
固定资产-机器设备 Fixed assets - Plant and machinery ?
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gg$:U
固定资产-运输设备 Fixed assets - Automobiles A 1x
累计折旧 Accumulated depreciation cEEnR1
固定资产减值准备 Impairment of fixed assets NtQ#su$
工程物资-专用材料 Project material - specific materials 2o~UA\:+=
工程物资-专用设备 Project material - specific equipment $%5vJiuk
工程物资-预付大型设备款 Project material - prepaid for equipment |O[ I=!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |kqRhR(Ei
在建工程 Construction in progress pB,l t6
在建工程减值准备 Impairment of construction in progress z<8WN[fB
固定资产清理 Disposal of fixed assets }XRRM:B|)(
无形资产-专利权 Intangible assets - patent &[$t%:`
无形资产-非专利技术 Intangible assets - industrial property and know-how 6' 9zpe@`
无形资产-商标权 Intangible assets - trademark rights Dos';9Uq
无形资产-土地使用权 Intangible assets - land use rights Bx0=D:j
无形资产-商誉 Intangible assets - goodwill h]k1vp)Q y
无形资产减值准备 Impairment of intangible assets gA&`vnNP
长期待摊费用 Deferred assets K]ds2Kp&
未确认融资费用 Unrecognized finance fees lt#3&@<v
其他长期资产 Other long term assets rnXoA, c/
递延税款借项 Deferred assets debits sb</-']a
应付票据 Notes payable !$fF3^8-
应付帐款 Trade creditors ;i&t|5y~
预收帐款 Adanvances from customers q=+wQ[a<
代销商品款 Consignment-in payables yH.Z%*=xQa
其他应交款 Other payable to government /
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其他应付款 Other creditors '.
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应付股利 Proposed dividends Qz([\Xx:
待转资产价值 Donated assets @|@6pXR.
预计负债 Accrued liabilities je=XZ's,i~
应付短期债券 Short-term debentures payable [.>g.p,;
其他流动负债 Other current liabilities pY
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预提费用 Accrued expenses zO3}c3D~q
应付工资 Payroll payable +aRHM
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应付福利费 Welfare payable tdnd~ WSR
短期借款-抵押借款 Bank loans - Short term - pledged =
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短期借款-信用借款 Bank loans - Short term - credit xWKUti i
短期借款-担保借款 Bank loans - Short term - guaranteed '#CYw=S+
一年内到期长期借款 Long term loans due within one year 6?= ^8
一年内到期长期应付款 Long term payable due within one year qz|xow/ns@
长期借款 Bank loans - Long term iU4Z9z!
应付债券-债券面值 Bond payable - Par value 4,:)%KB"V
应付债券-债券溢价 Bond payable - Excess )4
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应付债券-债券折价 Bond payable - Discount }1Pv6L(o)
应付债券-应计利息 Bond payable - Accrued interest 2yA+zJ
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长期应付款 Long term payable 0]l9x}
专项应付款 Specific payable q ?m<9`
其他长期负债 Other long term liabilities `qa>6`\
应交税金-所得税 Tax payable - income tax (0zYS_mA
应交税金-增值税 Tax payable - VAT ?^{Ey[)'(
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others 2G}@s.iE
递延税款贷项 Deferred taxation credit .
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股本 Share capital Q@.%^1Mp
已归还投资 Investment returned dlc'=M
利润分配-其他转入 Profit appropriation - other transfer in K=!?gd!Vw
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ".
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Is}?:ET
利润分配-提取储备基金 Profit appropriation - reserve fund zWf(zxGAz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]VK9d;0D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XC\'8hL:
利润分配-利润归还投资 Profit appropriation - return investment by profit "S3U]zw0_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PF:E{_~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qnf\K}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qF4DX$$<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v#$}3+KVC
期初未分配利润 Retained earnings, beginning of the year ph@2[rUp
资本公积-股本溢价 Capital surplus - share premium A9M/n^61
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &Y$)s<u8.
资本公积-接受现金捐赠 Capital surplus - cash donation ufS0UD8%H
资本公积-股权投资准备 Capital surplus - investment reserve $
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资本公积-拨款转入 Capital surplus - subsidiary H]>7IhJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +c\uBrlZQ;
资本公积-其他 Capital surplus - others Ct}rj-L<i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \`WAG>'l
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1DM$FG_Z-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -|_io,eL;
盈余公积-储备基金 Surplus reserve - reserve fund zM<yd#`yt8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^j]"5@f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |~Y
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主营业务收入 Sales BaE}|4
主营业务成本 Cost of sales zK&J2P`
主营业务税金及附加 Sales tax )LE#SGJP
营业费用 Operating expenses lK #~lC
管理费用 General and administrative expenses B-aJn8>/
财务费用 Financial expenses szD
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投资收益 Investment income K yp(dp>
其他业务收入 Other operating income IR<*OnKn
营业外收入 Non-operating income K<7 Db4H
补贴收入 Subsidy income T( sEk
其他业务支出 Other operating expenses ]=m0@JTbG
营业外支出 Non-operating expenses $
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所得税 Income tax %{^kmlO
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