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 。 7<ZCeM2x
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现金 Cash in hand m{)F9F
银行存款 Cash in bank :O(<3"P/
其他货币资金-外埠存款Other monetary assets - cash in other cities ~>(
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其他货币资金-银行本票 Other monetary assets - cashier‘s check #g6*s+Gm
其他货币资金-银行汇票 Other monetary assets - bank draft :',Q6
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其他货币资金-信用卡 Other monetary assets - credit cards 7Vd"AVn}g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zw yK \j
其他货币资金-存出投资款 Other monetary assets - cash for investment V9"?}cR/W;
短期投资-股票投资 Investments - Short term - stocks Ef2#}%>
短期投资-债券投资 Investments - Short term - bonds Pd[&&!+gV
短期投资-基金投资 Investments - Short term - funds *7yu&a8
短期投资-其他投资 Investments - Short term - others ETA 1\
短期投资跌价准备 Provision for short-term investment a &89K
长期股权投资-股票投资 Long term equity investment - stocks XtV=Gr8"
长期股权投资-其他股权投资 Long term equity investment - others Dm.tYG
长期债券投资-债券投资 Long term securities investemnt - bonds 'n)]"G|
长期债券投资-其他债权投资 Long term securities investment - others u9 yXHf
长期投资减值准备 Provision for long-term investment CAPPOh
应收票据 Notes receivable oNfNe^/T
应收股利 Dividends receivable @4Ox$M
应收利息 Interest receivable ]5=C3Y
应收帐款 Trade debtors 5ma*&Q8+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors FLI0C
预付帐款 Prepayment !AGjiP$
应收补贴款 Allowance receivable X~Yj#@
其他应收款 Other debtors sBo|e]m#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #CaT0#v
其他流动资产 Other current assets O\(0{qu
物资采购 Purchase 9Fkzt=(E~
原材料 Raw materials }gr6naz
包装物 Packing materials Ak\w)!?s
低值易耗品 Low value consumbles h xCt[G@
材料成本差异 Material cost difference #!WD1a?L
自制半成品 Self-manufactured goods Y_}DF.>I P
库存商品 Finished goods ^j1WF[GiSO
商品进销差价 Difference between purchase & sales of commodities *UJ
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委托加工物资 Consigned processiong material \Q5Jg
委托代销商品 Consignment-out C(^IX"9
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受托代销商品 Consignment-in -]?F
分期收款发出商品 Goods on instalment sales o$=D`B
存货跌价准备 Provision for obsolete stocks F^v <z)x
待摊费用 Prepaid expenses .\?)O+J!
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets z}" Xt=G?
委托贷款-本金 Consignment loan - principle S$Cht6m
委托贷款-利息 Consignment loan - interest d`_X$P4y
委托贷款-减值准备 Consignment loan - provision %e@Jc3
固定资产-房屋建筑物 Fixed assets - Buildings ,MtN_
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固定资产-机器设备 Fixed assets - Plant and machinery TzCNY@y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {=Y.Z1E:
固定资产-运输设备 Fixed assets - Automobiles P7||d@VW,
累计折旧 Accumulated depreciation >q:0w{.TU
固定资产减值准备 Impairment of fixed assets (oYM}#Q
工程物资-专用材料 Project material - specific materials ,pgpu !
工程物资-专用设备 Project material - specific equipment } h.]sF
工程物资-预付大型设备款 Project material - prepaid for equipment Qo!/n`19
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~[por
在建工程 Construction in progress \>@'wl
在建工程减值准备 Impairment of construction in progress -qPYm?$
固定资产清理 Disposal of fixed assets M=57 d7
无形资产-专利权 Intangible assets - patent aK%i=6j!
无形资产-非专利技术 Intangible assets - industrial property and know-how o+H;ZGT5H
无形资产-商标权 Intangible assets - trademark rights X\I"%6$
无形资产-土地使用权 Intangible assets - land use rights H^N@fG<*dh
无形资产-商誉 Intangible assets - goodwill /uc*V6Xd
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无形资产减值准备 Impairment of intangible assets qw!_/Z3[
长期待摊费用 Deferred assets bUW`MH7yJ
未确认融资费用 Unrecognized finance fees llf|d'5Nl
其他长期资产 Other long term assets B/
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递延税款借项 Deferred assets debits v$O%U[e<
应付票据 Notes payable )1>fQ9
应付帐款 Trade creditors )V}u}5
预收帐款 Adanvances from customers )1KlcF
代销商品款 Consignment-in payables mgB7l0)b
其他应交款 Other payable to government 8H>: C(h
其他应付款 Other creditors H$
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应付股利 Proposed dividends 8( ^;h2O!
待转资产价值 Donated assets Ax=k0%M[&
预计负债 Accrued liabilities qc*z`Wz:
应付短期债券 Short-term debentures payable fE\;C bi
其他流动负债 Other current liabilities g|W|>`>
预提费用 Accrued expenses '$]u?m
应付工资 Payroll payable L{hP&8$k
应付福利费 Welfare payable _?M71>3$.
短期借款-抵押借款 Bank loans - Short term - pledged g,5r)FU`
短期借款-信用借款 Bank loans - Short term - credit y%X{[F
短期借款-担保借款 Bank loans - Short term - guaranteed *Ge2
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一年内到期长期借款 Long term loans due within one year ~*|0yPFg
一年内到期长期应付款 Long term payable due within one year M>CW(X
长期借款 Bank loans - Long term Zhl}X!:c?\
应付债券-债券面值 Bond payable - Par value IAD_Tck
应付债券-债券溢价 Bond payable - Excess g4 BEo'
应付债券-债券折价 Bond payable - Discount N5ityJIgQ
应付债券-应计利息 Bond payable - Accrued interest D Hkmn
长期应付款 Long term payable MCOz-8@|Y
专项应付款 Specific payable I/ pv0
其他长期负债 Other long term liabilities $J>J@4
应交税金-所得税 Tax payable - income tax 7b,5*]oZ
应交税金-增值税 Tax payable - VAT &ACM:&Ob
应交税金-营业税 Tax payable - business tax dF$Fd{\4^
应交税金-消费税 Tax payable - consumable tax FK
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应交税金-其他 Tax payable - others 6.z8!4fpl
递延税款贷项 Deferred taxation credit {iG
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股本 Share capital ('/5#^%R
已归还投资 Investment returned nVqFCBB
利润分配-其他转入 Profit appropriation - other transfer in "y_A xOH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MtYi8"+<e.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2Uf}gG)
利润分配-提取储备基金 Profit appropriation - reserve fund \:cr2 w'c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uTNmt]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U"} ml
利润分配-利润归还投资 Profit appropriation - return investment by profit f)xHSF"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #C+""qm
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CU3[{a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wl1JKiodg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i^[yGXtW
期初未分配利润 Retained earnings, beginning of the year fmD
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资本公积-股本溢价 Capital surplus - share premium #!wL0p
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M@e&uz!Rx
资本公积-接受现金捐赠 Capital surplus - cash donation 6~Y-bn"%D5
资本公积-股权投资准备 Capital surplus - investment reserve #P,mZ}G\
资本公积-拨款转入 Capital surplus - subsidiary *5$$C&@o9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation fL9R{=I%
资本公积-其他 Capital surplus - others nu{bEp
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <Z^t^ O
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qRMH[F$`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8iTX}$t\{
盈余公积-储备基金 Surplus reserve - reserve fund S/j~1q_|G
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g{&a|NU^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gld|w=qr
主营业务收入 Sales }(AgXvRq
主营业务成本 Cost of sales n>F1G
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主营业务税金及附加 Sales tax ~Uw**PT3M
营业费用 Operating expenses [TiOh'
管理费用 General and administrative expenses zmf`}j[
财务费用 Financial expenses eW
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投资收益 Investment income eWvL(2`T x
其他业务收入 Other operating income c?i=6CdD'
营业外收入 Non-operating income <r
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补贴收入 Subsidy income \~4uEk"]
其他业务支出 Other operating expenses \BC|`)0h
营业外支出 Non-operating expenses #/'5
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所得税 Income tax k>
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