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 。 sFTy(A/
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现金 Cash in hand #yvGK:F
银行存款 Cash in bank y L~W.H
其他货币资金-外埠存款Other monetary assets - cash in other cities B48={
其他货币资金-银行本票 Other monetary assets - cashier‘s check dcWD(-
其他货币资金-银行汇票 Other monetary assets - bank draft _oDz-
其他货币资金-信用卡 Other monetary assets - credit cards ;P&OX5~V
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $7A8/#
其他货币资金-存出投资款 Other monetary assets - cash for investment B^jc3 VsR
短期投资-股票投资 Investments - Short term - stocks -`TEVS?`l
短期投资-债券投资 Investments - Short term - bonds $]2vvr
短期投资-基金投资 Investments - Short term - funds GNJj=1Lsd
短期投资-其他投资 Investments - Short term - others 5.J.RE"M
短期投资跌价准备 Provision for short-term investment jOD?|tK&
长期股权投资-股票投资 Long term equity investment - stocks "Os_vlapHo
长期股权投资-其他股权投资 Long term equity investment - others $a ` G
长期债券投资-债券投资 Long term securities investemnt - bonds iMRwp+$
长期债券投资-其他债权投资 Long term securities investment - others u08mqEa
长期投资减值准备 Provision for long-term investment R
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应收票据 Notes receivable {P#|zp 4C{
应收股利 Dividends receivable K)k<Rh[<
应收利息 Interest receivable TrR8?-
应收帐款 Trade debtors }f7j8py
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @2v_pJy^
预付帐款 Prepayment 4]}'Hln*U
应收补贴款 Allowance receivable yyy|Pw4:Z
其他应收款 Other debtors 0Pi:N{x8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors d9
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其他流动资产 Other current assets 8Kk(8a&v
物资采购 Purchase 1D!<'`)AY
原材料 Raw materials ^\,E&=/}M
包装物 Packing materials 0NX,QD
低值易耗品 Low value consumbles ~2khgZ
材料成本差异 Material cost difference >t_6B~x9
自制半成品 Self-manufactured goods V,N%;iB}
库存商品 Finished goods r^ ZEImjc
商品进销差价 Difference between purchase & sales of commodities 07=mj%yV
委托加工物资 Consigned processiong material ZO$%[
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委托代销商品 Consignment-out ?#UO./ "
受托代销商品 Consignment-in i,9)\1R
分期收款发出商品 Goods on instalment sales `%WU8Yv
存货跌价准备 Provision for obsolete stocks W-lN>]5}m
待摊费用 Prepaid expenses 0>Z_*U~6
待处理流动资产损益 Unsettled G/L on current assets fXQNHZ|4
待处理固定资产损益 Unsettled G/L on fixed assets >`ZyG5
委托贷款-本金 Consignment loan - principle &W6^sj*k5U
委托贷款-利息 Consignment loan - interest gCY';\f!
委托贷款-减值准备 Consignment loan - provision Qv
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固定资产-房屋建筑物 Fixed assets - Buildings ZO c)
固定资产-机器设备 Fixed assets - Plant and machinery fPW@{~t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %z4Nl$\
固定资产-运输设备 Fixed assets - Automobiles y9}>: pj4
累计折旧 Accumulated depreciation TT3|/zwn
固定资产减值准备 Impairment of fixed assets 85xR2 <:
工程物资-专用材料 Project material - specific materials XA
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工程物资-专用设备 Project material - specific equipment /FEVmH?
工程物资-预付大型设备款 Project material - prepaid for equipment
,7K`[
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q^txVUL
在建工程 Construction in progress q.`NtsW!\+
在建工程减值准备 Impairment of construction in progress vTw>JNVI
固定资产清理 Disposal of fixed assets y:qUn!3
无形资产-专利权 Intangible assets - patent !ff&W1@
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights @@%.t|=
无形资产-商誉 Intangible assets - goodwill F6flIG&h
无形资产减值准备 Impairment of intangible assets o`N9!M
长期待摊费用 Deferred assets p|D/;Mk
未确认融资费用 Unrecognized finance fees (mt k 4
其他长期资产 Other long term assets \&gB)czEO
递延税款借项 Deferred assets debits :'*~uJrR
应付票据 Notes payable s(q_
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应付帐款 Trade creditors $a
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预收帐款 Adanvances from customers HBx=\%;n
代销商品款 Consignment-in payables 54li^
其他应交款 Other payable to government K~ehP[^
其他应付款 Other creditors Sa;qW3dt3E
应付股利 Proposed dividends hv_XP,1K
待转资产价值 Donated assets ,f;}|d:r
预计负债 Accrued liabilities ax5<#3__
应付短期债券 Short-term debentures payable ?R.j^S^
其他流动负债 Other current liabilities zi*R`;_`,
预提费用 Accrued expenses H-f X(9
应付工资 Payroll payable LvUj9eVb/L
应付福利费 Welfare payable G<rHkt@[
短期借款-抵押借款 Bank loans - Short term - pledged 9ahWIO%
短期借款-信用借款 Bank loans - Short term - credit L"Olwwmk
短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year %m$Sp47
一年内到期长期应付款 Long term payable due within one year gi
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长期借款 Bank loans - Long term |T)6yDL
应付债券-债券面值 Bond payable - Par value 0$fpIz
应付债券-债券溢价 Bond payable - Excess VUR |OV%
应付债券-债券折价 Bond payable - Discount UVIKQpA]A
应付债券-应计利息 Bond payable - Accrued interest yT9@!]^L
长期应付款 Long term payable dP]\Jo=Yh
专项应付款 Specific payable VrQmP
其他长期负债 Other long term liabilities @eI
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应交税金-所得税 Tax payable - income tax Oh6fj}eK
应交税金-增值税 Tax payable - VAT :\7X}n*&
应交税金-营业税 Tax payable - business tax |f_[\&<*
应交税金-消费税 Tax payable - consumable tax ' x35=@
应交税金-其他 Tax payable - others +8Ymw:D7a
递延税款贷项 Deferred taxation credit /9pwZ%:<
股本 Share capital @>>~CZ`
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已归还投资 Investment returned 3Xy-r=N. l
利润分配-其他转入 Profit appropriation - other transfer in /F'sb[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0eu$ W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $Kncvu
利润分配-提取储备基金 Profit appropriation - reserve fund TXvI4"&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jk=I^%~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MC:@U~}6
利润分配-利润归还投资 Profit appropriation - return investment by profit I5n^,@md
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TOXfWEU3>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c*L\_Vx+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?8Z0Gqt74
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kH7(@Pa
期初未分配利润 Retained earnings, beginning of the year Tl[!=S
资本公积-股本溢价 Capital surplus - share premium QD*35Y!d
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L4z ~B!uvF
资本公积-接受现金捐赠 Capital surplus - cash donation 3L}!RB
资本公积-股权投资准备 Capital surplus - investment reserve
d,Yw5$i
资本公积-拨款转入 Capital surplus - subsidiary ~T,c"t2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .ndCfdy~
资本公积-其他 Capital surplus - others eMY<uqdw
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8sM|%<$=j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K<qk.~
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zxs|%bQ
盈余公积-储备基金 Surplus reserve - reserve fund MUREiL9L|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9s$CA4?HP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _Wq
主营业务收入 Sales 6vNrBB
主营业务成本 Cost of sales p=GBUII #
主营业务税金及附加 Sales tax BB*f4z$Y%
营业费用 Operating expenses $r8 ^0ZRr
管理费用 General and administrative expenses dj7hx"BI
财务费用 Financial expenses 7gvnl~C(
投资收益 Investment income mmEYup(l0;
其他业务收入 Other operating income 7k9G(i[-+
营业外收入 Non-operating income ^N;.cY
补贴收入 Subsidy income 2
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其他业务支出 Other operating expenses vK\%%H
营业外支出 Non-operating expenses '~[d=fwH
所得税 Income tax $oU*9}}Rn
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