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 。 `
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现金 Cash in hand nMNAn}~*M
银行存款 Cash in bank nG1mx/w
其他货币资金-外埠存款Other monetary assets - cash in other cities #^"\WG7{
其他货币资金-银行本票 Other monetary assets - cashier‘s check #'mb9GWD3
其他货币资金-银行汇票 Other monetary assets - bank draft 7,d^?.~S
其他货币资金-信用卡 Other monetary assets - credit cards KCGs*kp>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /Tv=BXL-
其他货币资金-存出投资款 Other monetary assets - cash for investment tMad
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短期投资-股票投资 Investments - Short term - stocks tV9BVsN
短期投资-债券投资 Investments - Short term - bonds MRZWfc
短期投资-基金投资 Investments - Short term - funds 3x#=@i
短期投资-其他投资 Investments - Short term - others !t3)j>h:
短期投资跌价准备 Provision for short-term investment xO`w|k
长期股权投资-股票投资 Long term equity investment - stocks \( LKLlam
长期股权投资-其他股权投资 Long term equity investment - others eOt T*
长期债券投资-债券投资 Long term securities investemnt - bonds K8$Hg:Ky-/
长期债券投资-其他债权投资 Long term securities investment - others U#gHc:$
长期投资减值准备 Provision for long-term investment JR<#el
应收票据 Notes receivable ?<YtlqL
应收股利 Dividends receivable 2[}^ zTtA
应收利息 Interest receivable '""qMRCm
应收帐款 Trade debtors 43W>4fsc
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /XjIm4EN
预付帐款 Prepayment |Vs|
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应收补贴款 Allowance receivable WLV'@$ <|(
其他应收款 Other debtors yK+76\} I
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors a\$PqOB!
其他流动资产 Other current assets JUok@6
物资采购 Purchase 6d&BN7B
原材料 Raw materials N{IY\/;\
包装物 Packing materials 2T<QG>;)j
低值易耗品 Low value consumbles !bFa\6]q
材料成本差异 Material cost difference B!K{y>|.
自制半成品 Self-manufactured goods pv+FPB
库存商品 Finished goods <T[%03
商品进销差价 Difference between purchase & sales of commodities `<zaxO
委托加工物资 Consigned processiong material #m1e_[
委托代销商品 Consignment-out R XkE"H{
受托代销商品 Consignment-in KW+ps16~
分期收款发出商品 Goods on instalment sales MeW8aLr
存货跌价准备 Provision for obsolete stocks l7Y^C1hM
待摊费用 Prepaid expenses Unc;@=c
待处理流动资产损益 Unsettled G/L on current assets M@UkXA}
待处理固定资产损益 Unsettled G/L on fixed assets ^QTl (L
委托贷款-本金 Consignment loan - principle (k"|k
委托贷款-利息 Consignment loan - interest <1.].A@b*
委托贷款-减值准备 Consignment loan - provision |tP1,[w">
固定资产-房屋建筑物 Fixed assets - Buildings Zk$AAjC&
固定资产-机器设备 Fixed assets - Plant and machinery d~tG#<^`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z%\9y]zs
固定资产-运输设备 Fixed assets - Automobiles oJVpNE[3]
累计折旧 Accumulated depreciation ?d%+85
固定资产减值准备 Impairment of fixed assets M
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工程物资-专用材料 Project material - specific materials ;XSRG*3j~4
工程物资-专用设备 Project material - specific equipment )/PvaL
工程物资-预付大型设备款 Project material - prepaid for equipment >Y?B
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3!`Pv ?
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在建工程 Construction in progress 9-eYCg7C|
在建工程减值准备 Impairment of construction in progress =\e}fyuK
固定资产清理 Disposal of fixed assets cRsLt/
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无形资产-专利权 Intangible assets - patent Mii-Q`.:
无形资产-非专利技术 Intangible assets - industrial property and know-how 64z9Yr@
无形资产-商标权 Intangible assets - trademark rights JXUnhjB,B
无形资产-土地使用权 Intangible assets - land use rights 3}= .7qm
无形资产-商誉 Intangible assets - goodwill 8Y3c,p/gS>
无形资产减值准备 Impairment of intangible assets EC&t+"=R
长期待摊费用 Deferred assets .q
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未确认融资费用 Unrecognized finance fees Kg=TPNf"$
其他长期资产 Other long term assets hi"[R@UG
递延税款借项 Deferred assets debits J4 .C"v0a
应付票据 Notes payable FSoL|lH
应付帐款 Trade creditors daE/v.a4|
预收帐款 Adanvances from customers 5
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代销商品款 Consignment-in payables [bUM x
其他应交款 Other payable to government 18z{d9'F
其他应付款 Other creditors l<<0:~+q
应付股利 Proposed dividends ^LaI{UDw%h
待转资产价值 Donated assets 7)O?jc
预计负债 Accrued liabilities TDBWYppM
应付短期债券 Short-term debentures payable k:4 Zc3
其他流动负债 Other current liabilities F#7Z
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预提费用 Accrued expenses ~mOGNf?f
应付工资 Payroll payable A9qCaq{
应付福利费 Welfare payable 4*&x% ~*
短期借款-抵押借款 Bank loans - Short term - pledged A@bWlwfl
短期借款-信用借款 Bank loans - Short term - credit ^_9 ^iL
短期借款-担保借款 Bank loans - Short term - guaranteed eW"i'\`0
一年内到期长期借款 Long term loans due within one year OYzt>hdH
一年内到期长期应付款 Long term payable due within one year iC?s`c0B
长期借款 Bank loans - Long term 0{F"b'h
应付债券-债券面值 Bond payable - Par value q@F"fjWBr
应付债券-债券溢价 Bond payable - Excess [6K2V:6:
应付债券-债券折价 Bond payable - Discount Y;6<AIx>
应付债券-应计利息 Bond payable - Accrued interest JaKR#Y$+~
长期应付款 Long term payable A^q= :ofQ
专项应付款 Specific payable >"jV8%!sM
其他长期负债 Other long term liabilities au9r)]p-
应交税金-所得税 Tax payable - income tax @ \J R xJ
应交税金-增值税 Tax payable - VAT >F8&wh'BjY
应交税金-营业税 Tax payable - business tax F')T:;,s
应交税金-消费税 Tax payable - consumable tax 7{RI`Er`
应交税金-其他 Tax payable - others #pBAGm3
递延税款贷项 Deferred taxation credit Wv_5sPqLW
股本 Share capital
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已归还投资 Investment returned gGw6c" FRQ
利润分配-其他转入 Profit appropriation - other transfer in y$r^UjJEO
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }oYR.UH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s=(~/p#M
利润分配-提取储备基金 Profit appropriation - reserve fund z{d] ,M
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E$.|h;i]Q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (M4~N)7<P5
利润分配-利润归还投资 Profit appropriation - return investment by profit *h1Zqb
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v\rOs+.s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $Rv}L' L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WLiY:X(+|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B, xrZ s
期初未分配利润 Retained earnings, beginning of the year [#V"a:8m}
资本公积-股本溢价 Capital surplus - share premium jec03wH_0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve daaUC
资本公积-接受现金捐赠 Capital surplus - cash donation B7nMyoj
资本公积-股权投资准备 Capital surplus - investment reserve Bjml%
资本公积-拨款转入 Capital surplus - subsidiary ItDe_|!L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |}^[f]
资本公积-其他 Capital surplus - others _Ta9rDSP]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve to[EA6J8l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HQ7-,!XO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jPPaL]
盈余公积-储备基金 Surplus reserve - reserve fund "sz LTC]*6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G\Hck=P[$3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales UYW%%5p?
主营业务成本 Cost of sales G(
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主营业务税金及附加 Sales tax .!KlN% As
营业费用 Operating expenses yZHQql%J
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管理费用 General and administrative expenses H|0B*i@81
财务费用 Financial expenses fbB(WE+
投资收益 Investment income q\O'r[&V
其他业务收入 Other operating income {5.,gb @6
营业外收入 Non-operating income bVtboHlY
补贴收入 Subsidy income ^4Tr
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其他业务支出 Other operating expenses K).X=2gjY
营业外支出 Non-operating expenses R"5/
所得税 Income tax si=/=h
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