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 。 4r}8lpF_(
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现金 Cash in hand =C.$
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银行存款 Cash in bank `W*U4?M
其他货币资金-外埠存款Other monetary assets - cash in other cities 9q[oa5INd
其他货币资金-银行本票 Other monetary assets - cashier‘s check Dm<A
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其他货币资金-银行汇票 Other monetary assets - bank draft sLAQE64\"
其他货币资金-信用卡 Other monetary assets - credit cards 'q:`? nJ^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit B`J~^+`[*
其他货币资金-存出投资款 Other monetary assets - cash for investment )+ 2hl
短期投资-股票投资 Investments - Short term - stocks )Z9>$V$j
短期投资-债券投资 Investments - Short term - bonds ~R92cH>L
短期投资-基金投资 Investments - Short term - funds RrQJ/ts7}
短期投资-其他投资 Investments - Short term - others ) hfpwdQ
短期投资跌价准备 Provision for short-term investment >\3V a
长期股权投资-股票投资 Long term equity investment - stocks 0KOgw*>_
长期股权投资-其他股权投资 Long term equity investment - others }U"&8%PZr
长期债券投资-债券投资 Long term securities investemnt - bonds j8lb~0JD
长期债券投资-其他债权投资 Long term securities investment - others Q$@I"V&G.
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable YcpoL@ab
应收股利 Dividends receivable r\V
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应收利息 Interest receivable NHZz _a=
应收帐款 Trade debtors 9mTJ|sN:e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |8tilOqI
预付帐款 Prepayment `RL"AH:+
应收补贴款 Allowance receivable w&T9;_/
其他应收款 Other debtors @2 fg~2M1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f=K]XTw~
其他流动资产 Other current assets ut7zVp<"
物资采购 Purchase X_\otVh(D
原材料 Raw materials
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包装物 Packing materials wD'SPk5S?
低值易耗品 Low value consumbles Ej8^Zg
材料成本差异 Material cost difference %Y*Ndt 4
自制半成品 Self-manufactured goods ^,T(mKS
库存商品 Finished goods j HJ`,#
商品进销差价 Difference between purchase & sales of commodities Qn)a/w-
委托加工物资 Consigned processiong material 'AS|ZRr/
委托代销商品 Consignment-out Zba2d,8/
受托代销商品 Consignment-in Gu\q%'I
分期收款发出商品 Goods on instalment sales 6G""I]uT
存货跌价准备 Provision for obsolete stocks `&c kZiq
待摊费用 Prepaid expenses GDiBl* D
待处理流动资产损益 Unsettled G/L on current assets q'Tf,a
待处理固定资产损益 Unsettled G/L on fixed assets Cd}<a?m,
委托贷款-本金 Consignment loan - principle VQ9/Gxdeo
委托贷款-利息 Consignment loan - interest lp%pbx43s
委托贷款-减值准备 Consignment loan - provision .jjG(
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固定资产-房屋建筑物 Fixed assets - Buildings A*547=M/(j
固定资产-机器设备 Fixed assets - Plant and machinery fHd#u%63K
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures E92KP?i
固定资产-运输设备 Fixed assets - Automobiles K^<BW(s
累计折旧 Accumulated depreciation ]K,Tnyp
固定资产减值准备 Impairment of fixed assets #fn)k1
工程物资-专用材料 Project material - specific materials <k'h:KB?`
工程物资-专用设备 Project material - specific equipment P
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工程物资-预付大型设备款 Project material - prepaid for equipment R)s:rJQ=p
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K} X&AJ5A
在建工程 Construction in progress =R$u[~Xl2X
在建工程减值准备 Impairment of construction in progress dk4CpN
固定资产清理 Disposal of fixed assets 68C%B9.b'
无形资产-专利权 Intangible assets - patent 30
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无形资产-非专利技术 Intangible assets - industrial property and know-how _H7x9
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无形资产-商标权 Intangible assets - trademark rights A0 C,tVd
无形资产-土地使用权 Intangible assets - land use rights 4yA+h2
无形资产-商誉 Intangible assets - goodwill U$D65B4=
无形资产减值准备 Impairment of intangible assets l L@XM2"
长期待摊费用 Deferred assets M\Ye<Tk
未确认融资费用 Unrecognized finance fees v\%HPMlh
其他长期资产 Other long term assets [MM~H0=s
递延税款借项 Deferred assets debits O23k:=Av
应付票据 Notes payable L2i_X@/
应付帐款 Trade creditors 4yr'W8X_
预收帐款 Adanvances from customers w;:*P
代销商品款 Consignment-in payables IDriGZZ<)6
其他应交款 Other payable to government E,x+JeKV
其他应付款 Other creditors `%9 uE(
应付股利 Proposed dividends bI9~jWgGp
待转资产价值 Donated assets ~H<6gN<j(.
预计负债 Accrued liabilities oDA XiY$u
应付短期债券 Short-term debentures payable 9`X\6s
其他流动负债 Other current liabilities ?_9
预提费用 Accrued expenses 2E)-M9ds
应付工资 Payroll payable 9ZsVy
应付福利费 Welfare payable Q1I6$8:7
短期借款-抵押借款 Bank loans - Short term - pledged W/bQd)Jvk
短期借款-信用借款 Bank loans - Short term - credit K)|G0n*qS
短期借款-担保借款 Bank loans - Short term - guaranteed \aUC(K~o\;
一年内到期长期借款 Long term loans due within one year By",rD- r
一年内到期长期应付款 Long term payable due within one year WUXx;9 >
长期借款 Bank loans - Long term '"/=f\)u
应付债券-债券面值 Bond payable - Par value &>W$6>@
应付债券-债券溢价 Bond payable - Excess ep)n_!$OH"
应付债券-债券折价 Bond payable - Discount dhf!o0'1M
应付债券-应计利息 Bond payable - Accrued interest 2,b(,3{`4:
长期应付款 Long term payable GdxnpE
专项应付款 Specific payable '
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其他长期负债 Other long term liabilities h-K_Lr]
应交税金-所得税 Tax payable - income tax m6\E$;`
应交税金-增值税 Tax payable - VAT B:S>wFE(.
应交税金-营业税 Tax payable - business tax SaAFz&WRl
应交税金-消费税 Tax payable - consumable tax .*S#aq4S
应交税金-其他 Tax payable - others G3vxjD<DMW
递延税款贷项 Deferred taxation credit 1N#|
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股本 Share capital H0g
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已归还投资 Investment returned x$.^"l-vX
利润分配-其他转入 Profit appropriation - other transfer in :B5Fdp3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :tB1D@Cb6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :W.(S6O(
利润分配-提取储备基金 Profit appropriation - reserve fund 8hz^%vm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :vqgGKml$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Zd}9O jz5
利润分配-利润归还投资 Profit appropriation - return investment by profit N06OvU2>xU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `O!X((
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I7vz+>Jr
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u=?.}Pj
期初未分配利润 Retained earnings, beginning of the year tGh~!|P
资本公积-股本溢价 Capital surplus - share premium TA`1U;c{n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *ebSq)
资本公积-接受现金捐赠 Capital surplus - cash donation 2Aazy'/
资本公积-股权投资准备 Capital surplus - investment reserve #@9/
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资本公积-拨款转入 Capital surplus - subsidiary L:pYn_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation r?lf($D*
资本公积-其他 Capital surplus - others 2~1SQ.Q<RY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9`A;U|~E@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $%CF8\0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +\c5]`
盈余公积-储备基金 Surplus reserve - reserve fund mAj?>;R2$2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j_!F*yul
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kHghPn?8]
主营业务收入 Sales 0w\zLU
主营业务成本 Cost of sales %S@ZXf~:
主营业务税金及附加 Sales tax ,]ma+(|
营业费用 Operating expenses tqvN0vY5
管理费用 General and administrative expenses "$Z= %.3Q
财务费用 Financial expenses 7$vYo
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投资收益 Investment income hOu3 bA
其他业务收入 Other operating income u<6<iD3y
营业外收入 Non-operating income uD$u2
补贴收入 Subsidy income /ivJsPH
其他业务支出 Other operating expenses +,TRfP
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营业外支出 Non-operating expenses -aPg#ub
所得税 Income tax I {S;L
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