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 。 J}.y+b>8\
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现金 Cash in hand u?f3&pA
银行存款 Cash in bank O
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其他货币资金-外埠存款Other monetary assets - cash in other cities ZN ?P4#ZS
其他货币资金-银行本票 Other monetary assets - cashier‘s check N2_ =^s7
其他货币资金-银行汇票 Other monetary assets - bank draft Fq5);sX=
其他货币资金-信用卡 Other monetary assets - credit cards XabrX|B#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'ga1SbA]
其他货币资金-存出投资款 Other monetary assets - cash for investment 6zL
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短期投资-股票投资 Investments - Short term - stocks <>JDA(F"
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds 4[!&L:tR
短期投资-其他投资 Investments - Short term - others | ~G;M*q
短期投资跌价准备 Provision for short-term investment w
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长期股权投资-股票投资 Long term equity investment - stocks AMYoSc
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 #V8='qD
长期债券投资-其他债权投资 Long term securities investment - others S@7A)
长期投资减值准备 Provision for long-term investment g-% uw[pf
应收票据 Notes receivable b@f.Kd7I
应收股利 Dividends receivable M{7EFTy!y
应收利息 Interest receivable U<r<$K
应收帐款 Trade debtors ryx<^q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _TB\@)\
预付帐款 Prepayment jq["z<V)x
应收补贴款 Allowance receivable j<+iL]b
其他应收款 Other debtors vfegIoZ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @Ds?
其他流动资产 Other current assets hpXu3o7e
物资采购 Purchase :7Vm]xd}do
原材料 Raw materials Ok
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包装物 Packing materials &nn.h@zje
低值易耗品 Low value consumbles ;lAz@jr+
材料成本差异 Material cost difference mc(&'U8R0I
自制半成品 Self-manufactured goods FZA8@J|Q4
库存商品 Finished goods ;g
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商品进销差价 Difference between purchase & sales of commodities Y=3Y~
委托加工物资 Consigned processiong material ~:)$~g7>b
委托代销商品 Consignment-out ?EX'j
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受托代销商品 Consignment-in _n}!1(xYa`
分期收款发出商品 Goods on instalment sales u>S&?X'a
存货跌价准备 Provision for obsolete stocks RFK
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待摊费用 Prepaid expenses {b<8Z*4W
待处理流动资产损益 Unsettled G/L on current assets Lp
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待处理固定资产损益 Unsettled G/L on fixed assets ;5Sr<W\:;
委托贷款-本金 Consignment loan - principle *qb`wg
委托贷款-利息 Consignment loan - interest I;-{#OE,
委托贷款-减值准备 Consignment loan - provision 2|%30i,vV
固定资产-房屋建筑物 Fixed assets - Buildings F'j:\F6C;
固定资产-机器设备 Fixed assets - Plant and machinery ~hvhT}lE
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Wt3\&.n
固定资产-运输设备 Fixed assets - Automobiles RycEM|51
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累计折旧 Accumulated depreciation Zo0&<QWj
固定资产减值准备 Impairment of fixed assets +&?VA!}.
工程物资-专用材料 Project material - specific materials e#'`I^8l
工程物资-专用设备 Project material - specific equipment cE*|8'rSf
工程物资-预付大型设备款 Project material - prepaid for equipment 2s{yg%U(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production <01B\t7
在建工程 Construction in progress AN~1E@"
在建工程减值准备 Impairment of construction in progress J)fS2Ni+
固定资产清理 Disposal of fixed assets ]owH [wvX
无形资产-专利权 Intangible assets - patent C6P6 hJm
无形资产-非专利技术 Intangible assets - industrial property and know-how p-7dJ
无形资产-商标权 Intangible assets - trademark rights lHGv:TN
无形资产-土地使用权 Intangible assets - land use rights s{q2C}=$?D
无形资产-商誉 Intangible assets - goodwill mt
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无形资产减值准备 Impairment of intangible assets u%h<5WNh<
长期待摊费用 Deferred assets 5%>U.X?i
未确认融资费用 Unrecognized finance fees lpp'.HTP
其他长期资产 Other long term assets GS{9MGl
递延税款借项 Deferred assets debits ^2??]R&Q
应付票据 Notes payable -xcz+pHQ
应付帐款 Trade creditors df:,5@CJ8
预收帐款 Adanvances from customers {[9^@k
代销商品款 Consignment-in payables vv8$u3H
其他应交款 Other payable to government Z0'3.D,l
其他应付款 Other creditors ~*[}O)7#
应付股利 Proposed dividends 0?:ZER v
待转资产价值 Donated assets ji8Rd"S
预计负债 Accrued liabilities 9]YmP8
应付短期债券 Short-term debentures payable Sph+kiy|
其他流动负债 Other current liabilities =0:hrg+Zgx
预提费用 Accrued expenses JIQzP?+?
应付工资 Payroll payable Z~nl{P#
应付福利费 Welfare payable VC+\RB#:-
短期借款-抵押借款 Bank loans - Short term - pledged 14&EdTG.
短期借款-信用借款 Bank loans - Short term - credit f@}( <#
短期借款-担保借款 Bank loans - Short term - guaranteed zV&3l9?U
一年内到期长期借款 Long term loans due within one year evs2dz<eA
一年内到期长期应付款 Long term payable due within one year )5t_tPv
长期借款 Bank loans - Long term xl9l>k6,
应付债券-债券面值 Bond payable - Par value LH_ 2oJ\
应付债券-债券溢价 Bond payable - Excess 5[R}MhLZ
应付债券-债券折价 Bond payable - Discount 0I _;?i
应付债券-应计利息 Bond payable - Accrued interest 2<O8=I _
长期应付款 Long term payable kp$ILZ
专项应付款 Specific payable [V f|4xcD
其他长期负债 Other long term liabilities Q d./G5CC
应交税金-所得税 Tax payable - income tax bk?\=4B:E
应交税金-增值税 Tax payable - VAT qb<gh D=j
应交税金-营业税 Tax payable - business tax :d#NnR0^L
应交税金-消费税 Tax payable - consumable tax Iu[EUi!"
应交税金-其他 Tax payable - others l>iU
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递延税款贷项 Deferred taxation credit 4(&'V+
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股本 Share capital 9j"\Lr*o"
已归还投资 Investment returned xki"'
利润分配-其他转入 Profit appropriation - other transfer in tWiV0PTI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TGNeEYr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d5\1-d_uz
利润分配-提取储备基金 Profit appropriation - reserve fund hJ<2bgQo
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [GuDMl3hC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?MYD}`Cv
利润分配-利润归还投资 Profit appropriation - return investment by profit E)P1`X
利润分配-应付优先股股利 Profit appropriation - preference shares dividends kC0!`$<2f)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pUr[MnQLf
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,54<U~Lg:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x\DkS
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期初未分配利润 Retained earnings, beginning of the year A-io-P7qyj
资本公积-股本溢价 Capital surplus - share premium 39j d}]e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T42g4j/l~
资本公积-接受现金捐赠 Capital surplus - cash donation ,2`d3u^CW
资本公积-股权投资准备 Capital surplus - investment reserve K)?^b|D
资本公积-拨款转入 Capital surplus - subsidiary O2G+
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation JdHc'WtS!|
资本公积-其他 Capital surplus - others ]G B},
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l 3K8{HY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -?RQ%Ue
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .%rR
盈余公积-储备基金 Surplus reserve - reserve fund ttnXEF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v,+@
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment D$cMPFa2Nt
主营业务收入 Sales ;$QJnQ"R
主营业务成本 Cost of sales ?N
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主营业务税金及附加 Sales tax 4Le5Ms/
营业费用 Operating expenses "{_"NjH
管理费用 General and administrative expenses co3 ,8\N0
财务费用 Financial expenses /aqN`
投资收益 Investment income dX*>?a
其他业务收入 Other operating income u
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营业外收入 Non-operating income X$9QW3.M
补贴收入 Subsidy income -G;1U
其他业务支出 Other operating expenses {nefS\#{
营业外支出 Non-operating expenses _kHpM :;.
所得税 Income tax ;ZJ,l)BNO
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