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 。 f ^vz
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现金 Cash in hand [VL+X^
银行存款 Cash in bank pOmHxFOOK
其他货币资金-外埠存款Other monetary assets - cash in other cities 9 M<
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其他货币资金-银行本票 Other monetary assets - cashier‘s check J+]W*?m
其他货币资金-银行汇票 Other monetary assets - bank draft ywCF{rRd
其他货币资金-信用卡 Other monetary assets - credit cards Gc1!')g!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f,s1k[w/;
其他货币资金-存出投资款 Other monetary assets - cash for investment @D3|Ak 1
短期投资-股票投资 Investments - Short term - stocks xnp5X
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短期投资-债券投资 Investments - Short term - bonds F?3zw4Vt~
短期投资-基金投资 Investments - Short term - funds ~4}'R_
短期投资-其他投资 Investments - Short term - others C8oAl3d+h
短期投资跌价准备 Provision for short-term investment U6sPJc<
长期股权投资-股票投资 Long term equity investment - stocks C"JFN(f
长期股权投资-其他股权投资 Long term equity investment - others $z":E(oy
长期债券投资-债券投资 Long term securities investemnt - bonds *D_p FS^l
长期债券投资-其他债权投资 Long term securities investment - others (&=gM
长期投资减值准备 Provision for long-term investment &>KZ4%&?
应收票据 Notes receivable \-2O&v'}
应收股利 Dividends receivable t:N3k ;k
应收利息 Interest receivable PDQ\ND
应收帐款 Trade debtors 9Z_!}eY2mc
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Dau'VtzN
预付帐款 Prepayment \0'0)@uziQ
应收补贴款 Allowance receivable ky^u.+cZ
其他应收款 Other debtors Xb'U
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G*].g['
其他流动资产 Other current assets D(YNa
物资采购 Purchase !=t.AgmL
原材料 Raw materials
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包装物 Packing materials 7hLdCS X
低值易耗品 Low value consumbles !I UH 5
材料成本差异 Material cost difference {YT
@$K]w,
自制半成品 Self-manufactured goods ~4t7Q
库存商品 Finished goods HZ
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商品进销差价 Difference between purchase & sales of commodities $
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委托加工物资 Consigned processiong material p> #QFd"m
委托代销商品 Consignment-out C EMe2~
受托代销商品 Consignment-in '4x uH3
分期收款发出商品 Goods on instalment sales q<2b,w==
存货跌价准备 Provision for obsolete stocks z
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待摊费用 Prepaid expenses dK^WZQ
待处理流动资产损益 Unsettled G/L on current assets 0DIXd*oj &
待处理固定资产损益 Unsettled G/L on fixed assets 8t$w/#'@
委托贷款-本金 Consignment loan - principle `VzjXJw
委托贷款-利息 Consignment loan - interest ]|#%`p56
委托贷款-减值准备 Consignment loan - provision F/(z3
Kf
固定资产-房屋建筑物 Fixed assets - Buildings kNnI$(H"H
固定资产-机器设备 Fixed assets - Plant and machinery `&rt>Bk /
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures XSDudL
固定资产-运输设备 Fixed assets - Automobiles __Tg1A
累计折旧 Accumulated depreciation >qT4'1S*g
固定资产减值准备 Impairment of fixed assets CKau\N7T
工程物资-专用材料 Project material - specific materials aIsT"6A~{
工程物资-专用设备 Project material - specific equipment FJYc*l
工程物资-预付大型设备款 Project material - prepaid for equipment ns/L./z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production OY?x'h
在建工程 Construction in progress hiM nU
在建工程减值准备 Impairment of construction in progress ?--EIA8mfp
固定资产清理 Disposal of fixed assets r:QLO~l/
无形资产-专利权 Intangible assets - patent WXgGB[x
无形资产-非专利技术 Intangible assets - industrial property and know-how F\"`^`(O
无形资产-商标权 Intangible assets - trademark rights 6k%Lc4W
无形资产-土地使用权 Intangible assets - land use rights 4a6WQVS
无形资产-商誉 Intangible assets - goodwill W.O]f.h
无形资产减值准备 Impairment of intangible assets i[\`]
C{gf
长期待摊费用 Deferred assets &!=[.1H<
未确认融资费用 Unrecognized finance fees /GQN34RD
其他长期资产 Other long term assets q4wS<,3
递延税款借项 Deferred assets debits N)tqjq
应付票据 Notes payable =iEQE
应付帐款 Trade creditors x6BO%1
预收帐款 Adanvances from customers o[ua$+67E
代销商品款 Consignment-in payables dRXEF6G
其他应交款 Other payable to government F4xXJ"vc
其他应付款 Other creditors ja_.{Zv
应付股利 Proposed dividends p+pBk$4
待转资产价值 Donated assets BWHH:cX
预计负债 Accrued liabilities FO/[7ZH
应付短期债券 Short-term debentures payable ztRe\(9bL
其他流动负债 Other current liabilities "-U`E)]w*[
预提费用 Accrued expenses +YA,HhX9
应付工资 Payroll payable -ghmLMS%t
应付福利费 Welfare payable aGRD`ra
短期借款-抵押借款 Bank loans - Short term - pledged G7yR&x^
短期借款-信用借款 Bank loans - Short term - credit 3{j&J-
短期借款-担保借款 Bank loans - Short term - guaranteed dQkp &.
一年内到期长期借款 Long term loans due within one year NUvHY:
一年内到期长期应付款 Long term payable due within one year rCTH 5"
长期借款 Bank loans - Long term Pgp`g.$<
应付债券-债券面值 Bond payable - Par value Ld?-Ik~fF>
应付债券-债券溢价 Bond payable - Excess K~I%"r|l
应付债券-债券折价 Bond payable - Discount gq +|Hr
应付债券-应计利息 Bond payable - Accrued interest u#c3T'E
长期应付款 Long term payable #Xa TUT
专项应付款 Specific payable 4EZl
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其他长期负债 Other long term liabilities F}C.F
应交税金-所得税 Tax payable - income tax VYj*LiR
应交税金-增值税 Tax payable - VAT jZ5 mpYUO
应交税金-营业税 Tax payable - business tax M'"@l$[QM
应交税金-消费税 Tax payable - consumable tax E7K(I ?
应交税金-其他 Tax payable - others k ='c*`IE
递延税款贷项 Deferred taxation credit @-ms_Z
股本 Share capital _K#LOSMfj/
已归还投资 Investment returned |~y>R#u8pm
利润分配-其他转入 Profit appropriation - other transfer in 1;Dug
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I5$@1+B
利润分配-提取储备基金 Profit appropriation - reserve fund S=R}#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7Y?=ijXXx\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (i"@{[IP
利润分配-利润归还投资 Profit appropriation - return investment by profit l1utk8'-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ha%3%O8Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Gd]!D~[1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rphfW:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0bt"U=x4
期初未分配利润 Retained earnings, beginning of the year mg)Zo C
资本公积-股本溢价 Capital surplus - share premium Xaca=tsO
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jQgy=;?Lwm
资本公积-接受现金捐赠 Capital surplus - cash donation 9\aR{e,1
资本公积-股权投资准备 Capital surplus - investment reserve 4%]wd}'#Un
资本公积-拨款转入 Capital surplus - subsidiary aUBGp: (
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y5Ub[o
资本公积-其他 Capital surplus - others lg(*:To3B
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _^;;vR%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )0Lno|l
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zh<[/'l
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6]/LrM, 23
盈余公积-利润归还投资 Surplus reserve - reture investment by investment etPb^$
主营业务收入 Sales w[A$bqz
主营业务成本 Cost of sales 7E-1
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主营业务税金及附加 Sales tax ^zv,VD
营业费用 Operating expenses OjUZ-_J
管理费用 General and administrative expenses UZ`G S$D@
财务费用 Financial expenses C_RxJWka
投资收益 Investment income T"NDL[*
其他业务收入 Other operating income n&51_.@
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营业外收入 Non-operating income 2GHmA_7P
补贴收入 Subsidy income Wd R ~
其他业务支出 Other operating expenses I`~ofq?r
营业外支出 Non-operating expenses !D_Qat
所得税 Income tax Fk(+S:{yQ
ZP]l%6\.