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 。 =W|vOfy
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现金 Cash in hand W
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银行存款 Cash in bank w= B
其他货币资金-外埠存款Other monetary assets - cash in other cities f~iML5lG
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft e
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其他货币资金-信用卡 Other monetary assets - credit cards ku-cn2M/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8E=vR 8
其他货币资金-存出投资款 Other monetary assets - cash for investment ZR2\dH*
短期投资-股票投资 Investments - Short term - stocks x3_,nl
短期投资-债券投资 Investments - Short term - bonds .Nk6
短期投资-基金投资 Investments - Short term - funds `>y[wa>9r
短期投资-其他投资 Investments - Short term - others GJ>ypEWo
短期投资跌价准备 Provision for short-term investment P;>!wU~
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长期股权投资-股票投资 Long term equity investment - stocks &gJW6<
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds xpz`))w
长期债券投资-其他债权投资 Long term securities investment - others _rG-#BKW8L
长期投资减值准备 Provision for long-term investment 1
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应收票据 Notes receivable ec#_olG%
应收股利 Dividends receivable @21u I{
应收利息 Interest receivable ID+,[TM`
应收帐款 Trade debtors v$Dh.y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors wNbTM.@
预付帐款 Prepayment VrudR#q
应收补贴款 Allowance receivable iPz1eUj
其他应收款 Other debtors ym[+Rw
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WEps.]s
其他流动资产 Other current assets ^Jn|*?+l
物资采购 Purchase EO"=\C,
原材料 Raw materials Zr5'TZ`$
包装物 Packing materials L#[HnsLp_
低值易耗品 Low value consumbles c.\:peDk
材料成本差异 Material cost difference Ho
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自制半成品 Self-manufactured goods fo*!a$)
库存商品 Finished goods @ljZw(
商品进销差价 Difference between purchase & sales of commodities D`8E-Bq
委托加工物资 Consigned processiong material +6uOg,;
委托代销商品 Consignment-out pDP33`OFh
受托代销商品 Consignment-in 7Y4%R`9H
分期收款发出商品 Goods on instalment sales YdPlN];[
存货跌价准备 Provision for obsolete stocks +7`u9j.
待摊费用 Prepaid expenses gp%tMTI1
待处理流动资产损益 Unsettled G/L on current assets +V6j`
待处理固定资产损益 Unsettled G/L on fixed assets y+l<vJu
委托贷款-本金 Consignment loan - principle N4'
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委托贷款-利息 Consignment loan - interest HH+TjX/b
委托贷款-减值准备 Consignment loan - provision {6ajsy5=
固定资产-房屋建筑物 Fixed assets - Buildings T3 =)
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固定资产-机器设备 Fixed assets - Plant and machinery ;.L!%$0i#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NT'Ie]|
固定资产-运输设备 Fixed assets - Automobiles hcj{%^p
累计折旧 Accumulated depreciation pVdhj^n
固定资产减值准备 Impairment of fixed assets HE9.
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工程物资-专用材料 Project material - specific materials $&bU2 ]
工程物资-专用设备 Project material - specific equipment K@I+]5E%?
工程物资-预付大型设备款 Project material - prepaid for equipment (69kvA&|q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M_yZR^;^-
在建工程 Construction in progress _CHKh*KHML
在建工程减值准备 Impairment of construction in progress !d/`[9jY
固定资产清理 Disposal of fixed assets r#ks>s
无形资产-专利权 Intangible assets - patent Mf!owpW
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无形资产-非专利技术 Intangible assets - industrial property and know-how Ty)gPh6O
无形资产-商标权 Intangible assets - trademark rights }ZxW"5oq
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill h\Z3y AYd
无形资产减值准备 Impairment of intangible assets =#7s+ d-
长期待摊费用 Deferred assets "X\q%%P=?
未确认融资费用 Unrecognized finance fees ^XtHF|%0T
其他长期资产 Other long term assets N)`tI0/W
递延税款借项 Deferred assets debits 44z=m MR<
应付票据 Notes payable mm3zQ!2j.
应付帐款 Trade creditors >eTf}#s?S
预收帐款 Adanvances from customers pIk4V/fy
代销商品款 Consignment-in payables ag|9$
其他应交款 Other payable to government *9\oD~2Y
其他应付款 Other creditors '&rw=.cU
应付股利 Proposed dividends e&r+
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待转资产价值 Donated assets m~b#:4D3
预计负债 Accrued liabilities 8f5%xY$
应付短期债券 Short-term debentures payable 0]f?Dx/8
其他流动负债 Other current liabilities jJiCF,m
预提费用 Accrued expenses w; yar=n
应付工资 Payroll payable G:H(IA7Z
应付福利费 Welfare payable lsTe*Od
短期借款-抵押借款 Bank loans - Short term - pledged 0b!fWS?,k0
短期借款-信用借款 Bank loans - Short term - credit 1',+&2)oj
短期借款-担保借款 Bank loans - Short term - guaranteed RXIH(WiK
一年内到期长期借款 Long term loans due within one year 5<0Yh#_
一年内到期长期应付款 Long term payable due within one year QSlf=VK*y
长期借款 Bank loans - Long term oY|
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应付债券-债券面值 Bond payable - Par value N9~'P-V
应付债券-债券溢价 Bond payable - Excess vLVSZX
应付债券-债券折价 Bond payable - Discount e!O &~#'h}
应付债券-应计利息 Bond payable - Accrued interest 9 ayH:;
长期应付款 Long term payable kW*W4{Fth
专项应付款 Specific payable ;tZ}i4Ud
其他长期负债 Other long term liabilities *}50q9)/
应交税金-所得税 Tax payable - income tax NpjsZcA
应交税金-增值税 Tax payable - VAT zwF7DnW<<
应交税金-营业税 Tax payable - business tax \H}@-*z+)
应交税金-消费税 Tax payable - consumable tax |qFN~ !
应交税金-其他 Tax payable - others kr &:;
递延税款贷项 Deferred taxation credit y"{UNM|R
股本 Share capital t/4/G']W
已归还投资 Investment returned GLoL4el
利润分配-其他转入 Profit appropriation - other transfer in ~}FLn9@*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <ZN)
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^+.e5roBKj
利润分配-提取储备基金 Profit appropriation - reserve fund u!156X?[eU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vErbX3RY2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _ ;v_L
利润分配-利润归还投资 Profit appropriation - return investment by profit -F~9f>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #EwRb<'Em
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s?z=q%-p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l% 3Q=c
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @5POgQ8
期初未分配利润 Retained earnings, beginning of the year ?N9adL &b
资本公积-股本溢价 Capital surplus - share premium m''i E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]MBJ"1F
资本公积-接受现金捐赠 Capital surplus - cash donation xfZ9&g
资本公积-股权投资准备 Capital surplus - investment reserve <{P^W;N7
资本公积-拨款转入 Capital surplus - subsidiary SK~;<>:37
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4%Wn}@
资本公积-其他 Capital surplus - others *PA1iNdKS
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lqwJ
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x<j($iv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wN%DM)*k
盈余公积-储备基金 Surplus reserve - reserve fund _@}MGWlAPt
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }tg:DG
盈余公积-利润归还投资 Surplus reserve - reture investment by investment omDi<-
主营业务收入 Sales 3]5&&=#
主营业务成本 Cost of sales d%"@#bB
主营业务税金及附加 Sales tax
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营业费用 Operating expenses :D)&>{?
管理费用 General and administrative expenses +
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财务费用 Financial expenses s`{#[&[
投资收益 Investment income `dq3
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其他业务收入 Other operating income ]f+D& qZ B
营业外收入 Non-operating income
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补贴收入 Subsidy income ;#Bh_f
其他业务支出 Other operating expenses 67hPQ/S1
营业外支出 Non-operating expenses "#"Fp&Z7
所得税 Income tax }<x!95
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