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 。 "[N!m1i:{
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现金 Cash in hand ]?4hyN
银行存款 Cash in bank 0jfuBj5!
其他货币资金-外埠存款Other monetary assets - cash in other cities 6S#Cl>v
其他货币资金-银行本票 Other monetary assets - cashier‘s check l[J8!u2Xp
其他货币资金-银行汇票 Other monetary assets - bank draft l]SX@zTb
其他货币资金-信用卡 Other monetary assets - credit cards x{n=;JD
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |s_GlJV.
其他货币资金-存出投资款 Other monetary assets - cash for investment ALHIGJW:6$
短期投资-股票投资 Investments - Short term - stocks =_^X3z0
短期投资-债券投资 Investments - Short term - bonds a+QpM*n7Lq
短期投资-基金投资 Investments - Short term - funds I/N *gy?*
短期投资-其他投资 Investments - Short term - others X
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短期投资跌价准备 Provision for short-term investment {;oPLr+Z
长期股权投资-股票投资 Long term equity investment - stocks W,u:gzmhw
长期股权投资-其他股权投资 Long term equity investment - others wd6owr
长期债券投资-债券投资 Long term securities investemnt - bonds D%Z|
长期债券投资-其他债权投资 Long term securities investment - others dh\P4
长期投资减值准备 Provision for long-term investment MQ2_
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应收票据 Notes receivable W g!
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应收股利 Dividends receivable :T~ [
应收利息 Interest receivable G~m<;
应收帐款 Trade debtors ssL\g`xe
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7HWmCaa[
预付帐款 Prepayment F'Z,]b'st3
应收补贴款 Allowance receivable d;>QhoiL
其他应收款 Other debtors Bw.i}3UT6
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ys7]B9/1O
其他流动资产 Other current assets p
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物资采购 Purchase GvAb`c=
原材料 Raw materials Vvo7C!$z
包装物 Packing materials 6u%&<")4HP
低值易耗品 Low value consumbles pCG}ZKa
材料成本差异 Material cost difference /wv0i3_e
自制半成品 Self-manufactured goods 7 8,n%=nG
库存商品 Finished goods gGuO
商品进销差价 Difference between purchase & sales of commodities 9BB=YnKE
委托加工物资 Consigned processiong material pfPz8L.7
委托代销商品 Consignment-out gM]:Ma
受托代销商品 Consignment-in +[ZY:ZQ
分期收款发出商品 Goods on instalment sales ry]l.@o;
存货跌价准备 Provision for obsolete stocks W*G<X.Hf
待摊费用 Prepaid expenses Ort(AfW
待处理流动资产损益 Unsettled G/L on current assets p<%d2@lp
待处理固定资产损益 Unsettled G/L on fixed assets a9Vi];
委托贷款-本金 Consignment loan - principle F"kAkX>3}
委托贷款-利息 Consignment loan - interest V[V
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委托贷款-减值准备 Consignment loan - provision qgB_=Q#E
固定资产-房屋建筑物 Fixed assets - Buildings @F>D+=hS
固定资产-机器设备 Fixed assets - Plant and machinery :'ptuY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures IGgL7^MF
固定资产-运输设备 Fixed assets - Automobiles A}^mdw9
累计折旧 Accumulated depreciation ~M$Wd2Th
固定资产减值准备 Impairment of fixed assets ?A0)L27UE&
工程物资-专用材料 Project material - specific materials 8XaQAy%d]
工程物资-专用设备 Project material - specific equipment _v:SP
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工程物资-预付大型设备款 Project material - prepaid for equipment QWU-m{@~&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7$#u
在建工程 Construction in progress kf9X$d6
在建工程减值准备 Impairment of construction in progress wM{s|Ay
固定资产清理 Disposal of fixed assets @+DX.9
无形资产-专利权 Intangible assets - patent ^^Vg~){4
无形资产-非专利技术 Intangible assets - industrial property and know-how )PZT4jTt
无形资产-商标权 Intangible assets - trademark rights SfR%s8c`
无形资产-土地使用权 Intangible assets - land use rights &j6erwaT
无形资产-商誉 Intangible assets - goodwill 4z)]@:`}z
无形资产减值准备 Impairment of intangible assets k{0o
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长期待摊费用 Deferred assets sRfcF`7
未确认融资费用 Unrecognized finance fees _Ey5n!0:
其他长期资产 Other long term assets [B3RfCV{
递延税款借项 Deferred assets debits 0"#HJ
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应付票据 Notes payable vD4*&|8T#
应付帐款 Trade creditors Zd&S@Z
预收帐款 Adanvances from customers kT=8e;K
代销商品款 Consignment-in payables 2zpr~cB=
其他应交款 Other payable to government Hp?/a?\Xm
其他应付款 Other creditors qP;OaM
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应付股利 Proposed dividends 31)&vf[[
待转资产价值 Donated assets z%kULTL
预计负债 Accrued liabilities 6C
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应付短期债券 Short-term debentures payable =V5%+/r +f
其他流动负债 Other current liabilities cCX*D_kCB
预提费用 Accrued expenses =c7;r]
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应付工资 Payroll payable L(\cH b9`
应付福利费 Welfare payable \NC3'G:Ii
短期借款-抵押借款 Bank loans - Short term - pledged nFn5v'g
短期借款-信用借款 Bank loans - Short term - credit pk~WrqK}
短期借款-担保借款 Bank loans - Short term - guaranteed w
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一年内到期长期借款 Long term loans due within one year GthYzd:'hJ
一年内到期长期应付款 Long term payable due within one year adw2x pj
长期借款 Bank loans - Long term 05[SC}MCA
应付债券-债券面值 Bond payable - Par value @ P|y{e6
应付债券-债券溢价 Bond payable - Excess Dh*n!7lD`
应付债券-债券折价 Bond payable - Discount zreU')a
应付债券-应计利息 Bond payable - Accrued interest 0IpmRH/
长期应付款 Long term payable s`UJ1eJ
专项应付款 Specific payable @pxcpXCy
其他长期负债 Other long term liabilities gZ5 |UR<
应交税金-所得税 Tax payable - income tax hOeRd#AQK
应交税金-增值税 Tax payable - VAT nDW9NQ
应交税金-营业税 Tax payable - business tax Debv4Gr;^
应交税金-消费税 Tax payable - consumable tax r
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应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit > P)w?:k
股本 Share capital cZ06Kx..
已归还投资 Investment returned KTv$
利润分配-其他转入 Profit appropriation - other transfer in _G0x3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c%&>p||
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =Sv/IXX\di
利润分配-提取储备基金 Profit appropriation - reserve fund YS ][n_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ctUp=po
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y$zSQ_k;U
利润分配-利润归还投资 Profit appropriation - return investment by profit p#Bi>/C6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +v\oOBB)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /j^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *`U~?q}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z
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期初未分配利润 Retained earnings, beginning of the year o}!PQ#`M
资本公积-股本溢价 Capital surplus - share premium Yw
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ls%MGs9PI
资本公积-接受现金捐赠 Capital surplus - cash donation `2snz1>!j
资本公积-股权投资准备 Capital surplus - investment reserve u4j5w
资本公积-拨款转入 Capital surplus - subsidiary Q20%"&Xp]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _g.{MTQ
资本公积-其他 Capital surplus - others $u.z*b_yy
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 626r^c=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g5yJfRLxp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fIF8%J ^3
盈余公积-储备基金 Surplus reserve - reserve fund kP"9&R`E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v:U-6W_)|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?8$Q-1=
主营业务收入 Sales O84i;
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主营业务成本 Cost of sales xA/D'
主营业务税金及附加 Sales tax C]#,+q*
营业费用 Operating expenses 3u;oQ5<(v
管理费用 General and administrative expenses XRH!]!
财务费用 Financial expenses OYd !v`<
投资收益 Investment income TNth
其他业务收入 Other operating income &vJH$R
营业外收入 Non-operating income ,)XLq8
补贴收入 Subsidy income / +\9S
其他业务支出 Other operating expenses /NlGFO*Z
营业外支出 Non-operating expenses uc=B,3
所得税 Income tax 9UkBwS`
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