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 。 H/|Mq#K
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现金 Cash in hand cZe,l1$
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities S@k4k^Vg
其他货币资金-银行本票 Other monetary assets - cashier‘s check |z<E%`u%
其他货币资金-银行汇票 Other monetary assets - bank draft Ja4O*C<
其他货币资金-信用卡 Other monetary assets - credit cards '%. lY9D
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )U6T]1
其他货币资金-存出投资款 Other monetary assets - cash for investment 9mEC|(m*WK
短期投资-股票投资 Investments - Short term - stocks `$JPF Z
短期投资-债券投资 Investments - Short term - bonds pa~
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短期投资-基金投资 Investments - Short term - funds isLIfE>
短期投资-其他投资 Investments - Short term - others &y;('w
短期投资跌价准备 Provision for short-term investment p,* rVz[Y
长期股权投资-股票投资 Long term equity investment - stocks 4l@*x^F
长期股权投资-其他股权投资 Long term equity investment - others exiCy1[+
长期债券投资-债券投资 Long term securities investemnt - bonds +`r;3kH ..
长期债券投资-其他债权投资 Long term securities investment - others [;7&E{,C
长期投资减值准备 Provision for long-term investment ?i>.<IPOq
应收票据 Notes receivable V44IA[
应收股利 Dividends receivable "]f0wLzh
应收利息 Interest receivable V)mRG`L
应收帐款 Trade debtors 1[
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +?),BRCce
预付帐款 Prepayment 5%mc|
应收补贴款 Allowance receivable 6wYd)MDLL
其他应收款 Other debtors <T>C}DGw
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )(oRJu)y
其他流动资产 Other current assets ]E .+)>
物资采购 Purchase nbj &3z,
原材料 Raw materials X2 c<.
包装物 Packing materials _8vq]|rC
低值易耗品 Low value consumbles 4GH?$p|LX
材料成本差异 Material cost difference >)YaWcI
自制半成品 Self-manufactured goods zqh.U@
库存商品 Finished goods 02g}}{be8
商品进销差价 Difference between purchase & sales of commodities ^G.PdX$M
委托加工物资 Consigned processiong material 3fgVvt-2
委托代销商品 Consignment-out t7pe)i,)
受托代销商品 Consignment-in Ms;:+JI
分期收款发出商品 Goods on instalment sales 6J9^:gXW~
存货跌价准备 Provision for obsolete stocks f}PT3
待摊费用 Prepaid expenses HFu#-}iNV
待处理流动资产损益 Unsettled G/L on current assets Cu3^de@h
待处理固定资产损益 Unsettled G/L on fixed assets 9+)5 #!0
委托贷款-本金 Consignment loan - principle \Bg;}\8
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委托贷款-利息 Consignment loan - interest _w/w~;7
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings p&/}0eL y
固定资产-机器设备 Fixed assets - Plant and machinery d[;S n:B
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Sc_#BD.
固定资产-运输设备 Fixed assets - Automobiles _&_#uV<WG0
累计折旧 Accumulated depreciation _5 Zhv-7
固定资产减值准备 Impairment of fixed assets 9!6sf
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工程物资-专用材料 Project material - specific materials DF|(CQs9
工程物资-专用设备 Project material - specific equipment g]PmmK_L
工程物资-预付大型设备款 Project material - prepaid for equipment )R.y>Ucb0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^
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在建工程 Construction in progress (%=[J/F/
在建工程减值准备 Impairment of construction in progress {s&6C-
固定资产清理 Disposal of fixed assets ]|ew!N$ar=
无形资产-专利权 Intangible assets - patent J8
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无形资产-非专利技术 Intangible assets - industrial property and know-how M >#kfSF+
无形资产-商标权 Intangible assets - trademark rights *Hx{ eqC
无形资产-土地使用权 Intangible assets - land use rights H,bYzWsrPo
无形资产-商誉 Intangible assets - goodwill B~K@o.%
无形资产减值准备 Impairment of intangible assets _yw]Cacr\
长期待摊费用 Deferred assets l ?RsXC
未确认融资费用 Unrecognized finance fees uH7$/
其他长期资产 Other long term assets o,dO.isgh>
递延税款借项 Deferred assets debits %;$zR}
应付票据 Notes payable %g1:yx
应付帐款 Trade creditors MO|aN,
预收帐款 Adanvances from customers oh
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代销商品款 Consignment-in payables @}k5rcQ*/
其他应交款 Other payable to government [+<lm
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其他应付款 Other creditors *Y8nea^$
应付股利 Proposed dividends {WfZE&B
待转资产价值 Donated assets j#mo Vq
预计负债 Accrued liabilities {
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应付短期债券 Short-term debentures payable zXWf($^&E
其他流动负债 Other current liabilities k`ulDQu
预提费用 Accrued expenses |zhVl
应付工资 Payroll payable w9h`8pt
应付福利费 Welfare payable VL4ErOoZ
短期借款-抵押借款 Bank loans - Short term - pledged \@8j&],dl
短期借款-信用借款 Bank loans - Short term - credit F)rU*i7
短期借款-担保借款 Bank loans - Short term - guaranteed 0h ^&`H:
一年内到期长期借款 Long term loans due within one year X&R,-^
一年内到期长期应付款 Long term payable due within one year 7~(|q2ib
长期借款 Bank loans - Long term Al&)8x{p
应付债券-债券面值 Bond payable - Par value Ni"n_Yun
应付债券-债券溢价 Bond payable - Excess Plpt7Pa_
应付债券-债券折价 Bond payable - Discount ,?s3%<\2
应付债券-应计利息 Bond payable - Accrued interest ,ND}T#yTR
长期应付款 Long term payable S- @
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专项应付款 Specific payable &cy@Be}|T
其他长期负债 Other long term liabilities Hq=5/N
应交税金-所得税 Tax payable - income tax yv1Z*wTpO
应交税金-增值税 Tax payable - VAT ^PHWUb+``
应交税金-营业税 Tax payable - business tax #'s}=i}y"C
应交税金-消费税 Tax payable - consumable tax $}kT)+K
应交税金-其他 Tax payable - others >HMuh)
递延税款贷项 Deferred taxation credit gYb}<[O!
股本 Share capital -;rr! cQ?
已归还投资 Investment returned B^Z %38o
利润分配-其他转入 Profit appropriation - other transfer in h:%L% Y9z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6yZ!K
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X@`kuWIUw
利润分配-提取储备基金 Profit appropriation - reserve fund 6%'bo`S#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~m4{GzB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rm}OV
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利润分配-利润归还投资 Profit appropriation - return investment by profit (<y~]ig y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~@g7b`t=la
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hbfTv;=z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OX|nYTp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z1u:OI@(
期初未分配利润 Retained earnings, beginning of the year 8)n799<.
资本公积-股本溢价 Capital surplus - share premium Z:51Q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NJ"
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资本公积-接受现金捐赠 Capital surplus - cash donation <*O~?=6p
资本公积-股权投资准备 Capital surplus - investment reserve i4"BN,NZ{
资本公积-拨款转入 Capital surplus - subsidiary 7Uy49cs,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation II(7U3
资本公积-其他 Capital surplus - others &,vPZ,7l
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +"8AmN4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ME'hN->c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '#JC 6#X
盈余公积-储备基金 Surplus reserve - reserve fund !=sM `(=~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C9+`sFau@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %p? +r
主营业务收入 Sales =2-!ay:
主营业务成本 Cost of sales +v$,/~$tI
主营业务税金及附加 Sales tax 7&ty!PpD
营业费用 Operating expenses #9=as Y
管理费用 General and administrative expenses UvwO/A\Gv
财务费用 Financial expenses p%MH**A
投资收益 Investment income GJ1ap^k
其他业务收入 Other operating income +OGa}9j-
营业外收入 Non-operating income *>b*I4dz
补贴收入 Subsidy income II=(>G9v
其他业务支出 Other operating expenses u7L!&/ 6On
营业外支出 Non-operating expenses bo>4:i
所得税 Income tax P'wn$WE[n\
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