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(ln9
pB p#a
现金 Cash in hand :!Ig- +W
银行存款 Cash in bank ;AIc?Cg
其他货币资金-外埠存款Other monetary assets - cash in other cities |c2xy
其他货币资金-银行本票 Other monetary assets - cashier‘s check HjA_g0u
其他货币资金-银行汇票 Other monetary assets - bank draft PB53myDQ
其他货币资金-信用卡 Other monetary assets - credit cards A}5fCx.{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zl%>`k!>
其他货币资金-存出投资款 Other monetary assets - cash for investment lA^+Flh
短期投资-股票投资 Investments - Short term - stocks &(blN.2
短期投资-债券投资 Investments - Short term - bonds &|Np0R
短期投资-基金投资 Investments - Short term - funds &aG*k*
短期投资-其他投资 Investments - Short term - others xHo&[{
短期投资跌价准备 Provision for short-term investment wX,F`e3"/
长期股权投资-股票投资 Long term equity investment - stocks gSt`%
长期股权投资-其他股权投资 Long term equity investment - others Jblj^n?Bm
长期债券投资-债券投资 Long term securities investemnt - bonds kKiA
长期债券投资-其他债权投资 Long term securities investment - others z42F,4Gk
长期投资减值准备 Provision for long-term investment 7N=-Y>$X
应收票据 Notes receivable j1-,Sqi
应收股利 Dividends receivable |Au ]1}
应收利息 Interest receivable Hkd^-=]]no
应收帐款 Trade debtors p
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {9LWUCpsf
预付帐款 Prepayment wy,p&g)>
应收补贴款 Allowance receivable )92r{%N
其他应收款 Other debtors =ll=)"O
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JC#>Td
其他流动资产 Other current assets k2 Q
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物资采购 Purchase {ZsdLF#
原材料 Raw materials o0It82?RN
包装物 Packing materials !CUoHTmB
低值易耗品 Low value consumbles c#/H:?q?a
材料成本差异 Material cost difference >[10H8~bI/
自制半成品 Self-manufactured goods ^aZAw%K
库存商品 Finished goods %^]?5a!
商品进销差价 Difference between purchase & sales of commodities gI]GUD-
委托加工物资 Consigned processiong material OJAIaC\
委托代销商品 Consignment-out (C;I*cv
受托代销商品 Consignment-in ^:=f^N=^
分期收款发出商品 Goods on instalment sales 9uk<&nqx
存货跌价准备 Provision for obsolete stocks v(]]_h
待摊费用 Prepaid expenses Gi2$B76<
待处理流动资产损益 Unsettled G/L on current assets @A<PkpNL
待处理固定资产损益 Unsettled G/L on fixed assets MrRaU x6z
委托贷款-本金 Consignment loan - principle .;7> y7$*
委托贷款-利息 Consignment loan - interest M~Ttb29{
委托贷款-减值准备 Consignment loan - provision 'x"08v$
固定资产-房屋建筑物 Fixed assets - Buildings I@#;nyAj"
固定资产-机器设备 Fixed assets - Plant and machinery kgdT7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures eLD|A=X?
固定资产-运输设备 Fixed assets - Automobiles o=J9
累计折旧 Accumulated depreciation ufV!+$C)is
固定资产减值准备 Impairment of fixed assets 4LH[4Yj?`
工程物资-专用材料 Project material - specific materials a
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工程物资-专用设备 Project material - specific equipment p>v U?eF
工程物资-预付大型设备款 Project material - prepaid for equipment ?:{sH#ua
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /4\wn?f
在建工程 Construction in progress _PFnh)o
在建工程减值准备 Impairment of construction in progress -_C#wtC
固定资产清理 Disposal of fixed assets SMH<'F7i
无形资产-专利权 Intangible assets - patent Z6p5*+
无形资产-非专利技术 Intangible assets - industrial property and know-how *Lqg=9kzr
无形资产-商标权 Intangible assets - trademark rights u"1rF^j6k
无形资产-土地使用权 Intangible assets - land use rights X1{[}!
无形资产-商誉 Intangible assets - goodwill b89a)k>^g
无形资产减值准备 Impairment of intangible assets NEt1[2X%
长期待摊费用 Deferred assets Vwk #qgnX
未确认融资费用 Unrecognized finance fees ZK;z m
其他长期资产 Other long term assets SP* fv`
递延税款借项 Deferred assets debits bHLT}x/Gw
应付票据 Notes payable EtbnE
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应付帐款 Trade creditors gKLyL]kAGz
预收帐款 Adanvances from customers j>uj=B@
代销商品款 Consignment-in payables k3?rp`V1
其他应交款 Other payable to government c;0Vs,DUmG
其他应付款 Other creditors ~lNsa".c
应付股利 Proposed dividends
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待转资产价值 Donated assets css64WX^0c
预计负债 Accrued liabilities jHN
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应付短期债券 Short-term debentures payable 3pf[M{dG
其他流动负债 Other current liabilities o8
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预提费用 Accrued expenses GdV1^`M6
应付工资 Payroll payable h$eEn l}
应付福利费 Welfare payable 8UC xnf#
短期借款-抵押借款 Bank loans - Short term - pledged jls-@Wl
短期借款-信用借款 Bank loans - Short term - credit -7J| l
短期借款-担保借款 Bank loans - Short term - guaranteed 2(5ebe[
一年内到期长期借款 Long term loans due within one year 8k
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一年内到期长期应付款 Long term payable due within one year Hbv6_H
长期借款 Bank loans - Long term m]i @ +C
应付债券-债券面值 Bond payable - Par value (=D&A
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应付债券-债券溢价 Bond payable - Excess t!Sq A(-V
应付债券-债券折价 Bond payable - Discount Z
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应付债券-应计利息 Bond payable - Accrued interest pym!U@$t
长期应付款 Long term payable 0TpK#OlI|c
专项应付款 Specific payable Z{&cuo.@<]
其他长期负债 Other long term liabilities aQ:5d3m0
应交税金-所得税 Tax payable - income tax pTIf@n6I
应交税金-增值税 Tax payable - VAT .bB
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应交税金-营业税 Tax payable - business tax @gY)8xMbA
应交税金-消费税 Tax payable - consumable tax PkI:*\R
应交税金-其他 Tax payable - others Xpzfm7CB/
递延税款贷项 Deferred taxation credit =zQN[
股本 Share capital eX@L3BKp
已归还投资 Investment returned 9tF9T\jW
利润分配-其他转入 Profit appropriation - other transfer in YPHS1E?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H":oNpfb
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4apL4E"r
利润分配-提取储备基金 Profit appropriation - reserve fund .\>v0Du
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (5]}5W*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .^B*e6DAD
利润分配-利润归还投资 Profit appropriation - return investment by profit /SYw;<=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9on@Q_7m
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8WnwQ%;m?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]U"94S U:)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t!RiU ZAo
期初未分配利润 Retained earnings, beginning of the year N7e"@Ic
资本公积-股本溢价 Capital surplus - share premium 1GzAG;UUo6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ub6jxib
资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve m *JaXa
资本公积-拨款转入 Capital surplus - subsidiary 2}8v(%s p
资本公积-外币资本折算差额 Capital surplus - foreign currency translation eJg8,7WC
资本公积-其他 Capital surplus - others F$)[kP,wtO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 82l~G;.n3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ` V##Y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O%bEB
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盈余公积-储备基金 Surplus reserve - reserve fund :O uA)f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d3xmtG {i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !KUi\yQ1
主营业务收入 Sales 0Vx.nUQ
主营业务成本 Cost of sales EN/,5<S<,[
主营业务税金及附加 Sales tax `nu''B
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营业费用 Operating expenses s0vDHkf8
管理费用 General and administrative expenses wb0L.'jyR)
财务费用 Financial expenses VVlr*`
投资收益 Investment income nrjE.+v
其他业务收入 Other operating income &q9T9AOS
营业外收入 Non-operating income LGn:c;
补贴收入 Subsidy income u A<n
其他业务支出 Other operating expenses Hl,W=2N
营业外支出 Non-operating expenses m;,N)<~
所得税 Income tax ueUuJxq)
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