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 。 O+x"c3@Z)D
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现金 Cash in hand W*S}^6ZT`
银行存款 Cash in bank g>G+?PY
其他货币资金-外埠存款Other monetary assets - cash in other cities [NE|ZL~
其他货币资金-银行本票 Other monetary assets - cashier‘s check "Vh3hnS~
其他货币资金-银行汇票 Other monetary assets - bank draft JguP
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其他货币资金-信用卡 Other monetary assets - credit cards Y`F) UwKK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit =~z sah6N
其他货币资金-存出投资款 Other monetary assets - cash for investment `#HtVI
短期投资-股票投资 Investments - Short term - stocks ` _aX>fw
短期投资-债券投资 Investments - Short term - bonds fF6bEJl3
短期投资-基金投资 Investments - Short term - funds '8%jA$o\g
短期投资-其他投资 Investments - Short term - others !Gob `# r
短期投资跌价准备 Provision for short-term investment JfD-CoQS'
长期股权投资-股票投资 Long term equity investment - stocks e}dGK=`
长期股权投资-其他股权投资 Long term equity investment - others OQW%nF9~
长期债券投资-债券投资 Long term securities investemnt - bonds GuK3EM*_
长期债券投资-其他债权投资 Long term securities investment - others eHHY.^|
长期投资减值准备 Provision for long-term investment _%g L
应收票据 Notes receivable V>Dqw!
应收股利 Dividends receivable
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应收利息 Interest receivable <OY (y#x
应收帐款 Trade debtors Q g~cYwX
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors mR["xDHD
预付帐款 Prepayment /H4Z.|@
应收补贴款 Allowance receivable nTsKJX%\
其他应收款 Other debtors U
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~c,CngeL0
其他流动资产 Other current assets 8Q%g<jX*
物资采购 Purchase rn^cajO^
原材料 Raw materials I(<9e"1O
包装物 Packing materials QPX&P{!g
低值易耗品 Low value consumbles "; 1@f"k
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材料成本差异 Material cost difference Sq&r
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自制半成品 Self-manufactured goods ZnKjU ]m
库存商品 Finished goods E1r-$gf_
商品进销差价 Difference between purchase & sales of commodities IOA2/WQu
委托加工物资 Consigned processiong material O&dBLh!G
委托代销商品 Consignment-out s$% t2UaV
受托代销商品 Consignment-in !"2S'oQKS
分期收款发出商品 Goods on instalment sales I
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存货跌价准备 Provision for obsolete stocks (Bq^
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待摊费用 Prepaid expenses |v:oLgUdH
待处理流动资产损益 Unsettled G/L on current assets Y5CDdn
待处理固定资产损益 Unsettled G/L on fixed assets HQvJ*U4++
委托贷款-本金 Consignment loan - principle 3Ccy %;
委托贷款-利息 Consignment loan - interest y'aK92pF:
委托贷款-减值准备 Consignment loan - provision !4-4i
固定资产-房屋建筑物 Fixed assets - Buildings y2W|,=Vd
固定资产-机器设备 Fixed assets - Plant and machinery >?Duz+W)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures T;G<62`.h
固定资产-运输设备 Fixed assets - Automobiles Q
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累计折旧 Accumulated depreciation %afN&T
固定资产减值准备 Impairment of fixed assets 8.,d`~
工程物资-专用材料 Project material - specific materials G9^xv
工程物资-专用设备 Project material - specific equipment +4$][3.
工程物资-预付大型设备款 Project material - prepaid for equipment FnKC|X
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3eg6 CdT
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress Sn
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固定资产清理 Disposal of fixed assets yR?./M!
无形资产-专利权 Intangible assets - patent ~-<MoCm!
无形资产-非专利技术 Intangible assets - industrial property and know-how SRtw
无形资产-商标权 Intangible assets - trademark rights T|8:_4/l
无形资产-土地使用权 Intangible assets - land use rights -woFKAy`
无形资产-商誉 Intangible assets - goodwill 'hE'h?-7
无形资产减值准备 Impairment of intangible assets B0U(B\~Y
长期待摊费用 Deferred assets QChncIqc
未确认融资费用 Unrecognized finance fees LSo*JO6
其他长期资产 Other long term assets )s,LFIy<A
递延税款借项 Deferred assets debits
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应付票据 Notes payable ,z<1:st]<
应付帐款 Trade creditors /IN#1I!K
预收帐款 Adanvances from customers ;yajt\a
代销商品款 Consignment-in payables
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其他应交款 Other payable to government [UXN=
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其他应付款 Other creditors hxzA1s%~
应付股利 Proposed dividends ,PmUl=
待转资产价值 Donated assets IU<lF) PF$
预计负债 Accrued liabilities )Gavjj&uJ
应付短期债券 Short-term debentures payable 9dw*
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其他流动负债 Other current liabilities X;H\u6-|>6
预提费用 Accrued expenses @I}VD\pF
应付工资 Payroll payable w
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应付福利费 Welfare payable ,f{w@Er
短期借款-抵押借款 Bank loans - Short term - pledged ,jEc4ih4
短期借款-信用借款 Bank loans - Short term - credit |_+#&x
短期借款-担保借款 Bank loans - Short term - guaranteed =\_gT=tZ
一年内到期长期借款 Long term loans due within one year RyP MzxV
一年内到期长期应付款 Long term payable due within one year PW|=IPS
长期借款 Bank loans - Long term z3]W #
应付债券-债券面值 Bond payable - Par value Y/6>OD
应付债券-债券溢价 Bond payable - Excess lP*n%Pn)
应付债券-债券折价 Bond payable - Discount Q5ff&CE
应付债券-应计利息 Bond payable - Accrued interest 0PqI^|!
长期应付款 Long term payable 'da
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专项应付款 Specific payable 6_<~]W&
其他长期负债 Other long term liabilities }% f7O
应交税金-所得税 Tax payable - income tax -uWV(
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应交税金-增值税 Tax payable - VAT gyD ;kn\CP
应交税金-营业税 Tax payable - business tax -$?t+ "/E
应交税金-消费税 Tax payable - consumable tax 3:MJKS02OD
应交税金-其他 Tax payable - others {aN pk,n
递延税款贷项 Deferred taxation credit /2zan}
股本 Share capital ^~I@]5Pq
已归还投资 Investment returned l 9
wO x
利润分配-其他转入 Profit appropriation - other transfer in ~5`oNa
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |ZE^'e*k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Nf^<pT[*
利润分配-提取储备基金 Profit appropriation - reserve fund [nZIV
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $%q=tn'EX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (De{r|
利润分配-利润归还投资 Profit appropriation - return investment by profit }dop]{RG
利润分配-应付优先股股利 Profit appropriation - preference shares dividends JLnv O
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CxeW5qc
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (T0MWp 0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares );':aXj
期初未分配利润 Retained earnings, beginning of the year u1
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资本公积-股本溢价 Capital surplus - share premium Jn
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'Gqv`rq&
资本公积-接受现金捐赠 Capital surplus - cash donation )PTvw>
资本公积-股权投资准备 Capital surplus - investment reserve E0R6qS:'
资本公积-拨款转入 Capital surplus - subsidiary #kASy 2t
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6IG?t
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve chKK9SC+|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VK]U* V1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \OA{&G.
盈余公积-储备基金 Surplus reserve - reserve fund l>}f{az-T
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dgF%&*Il]O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $GFR7YC 7
主营业务收入 Sales Nw'03Jzx_
主营业务成本 Cost of sales Inv`C,$7Q#
主营业务税金及附加 Sales tax ]vlBYAW'
营业费用 Operating expenses gr SF}y!3
管理费用 General and administrative expenses ^APtV6g
财务费用 Financial expenses !*}UP|8
投资收益 Investment income 1f}(=Hv{
其他业务收入 Other operating income 4_kN';a4Q
营业外收入 Non-operating income /O}<e TR
补贴收入 Subsidy income 8rH6L:]S
其他业务支出 Other operating expenses VwE4:/7YN
营业外支出 Non-operating expenses ><
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所得税 Income tax u
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