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 。 qW7S<ouh
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现金 Cash in hand 7?cZ9^z`w
银行存款 Cash in bank WvN5IHo 8i
其他货币资金-外埠存款Other monetary assets - cash in other cities #msk'MVt
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^V>sNR
其他货币资金-银行汇票 Other monetary assets - bank draft Y_f6y9?ZE
其他货币资金-信用卡 Other monetary assets - credit cards 5v>(xl
其他货币资金-信用证保证金 Other monetary assets - L/C deposit n; !t?jnf.
其他货币资金-存出投资款 Other monetary assets - cash for investment \Fc"Q@.u
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds O7q-MeMM
短期投资-基金投资 Investments - Short term - funds Xt9?7J#\T
短期投资-其他投资 Investments - Short term - others ~f){`ZJc
短期投资跌价准备 Provision for short-term investment O2A Z|[*I
长期股权投资-股票投资 Long term equity investment - stocks 9I9J}&4
长期股权投资-其他股权投资 Long term equity investment - others ks'25tv}F
长期债券投资-债券投资 Long term securities investemnt - bonds 0y|}}92:
长期债券投资-其他债权投资 Long term securities investment - others tjO
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长期投资减值准备 Provision for long-term investment ZYkeW
应收票据 Notes receivable VU)ywIs
应收股利 Dividends receivable QbpRSdxy`$
应收利息 Interest receivable `EV[uj&1S
应收帐款 Trade debtors 7uxy<#Ar
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~vaV=})
预付帐款 Prepayment %VSST?aUvX
应收补贴款 Allowance receivable UGr7,+N&
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其他应收款 Other debtors %,>> <8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets I)DLnnQQ
物资采购 Purchase q4(&.Al\@
原材料 Raw materials >l'QX(
包装物 Packing materials tse(iX/D
低值易耗品 Low value consumbles TZPWMCN4
材料成本差异 Material cost difference I@ }:} 8t
自制半成品 Self-manufactured goods RR^I*kRH
库存商品 Finished goods --.: eFE/
商品进销差价 Difference between purchase & sales of commodities ^|as]x!sv
委托加工物资 Consigned processiong material ZYrd;9zB
委托代销商品 Consignment-out b)'Ew27
受托代销商品 Consignment-in Alh%Z\
分期收款发出商品 Goods on instalment sales *1}9
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存货跌价准备 Provision for obsolete stocks c?b?x
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待摊费用 Prepaid expenses u[PO'6Kzd
待处理流动资产损益 Unsettled G/L on current assets N$?mula
待处理固定资产损益 Unsettled G/L on fixed assets 1 dI
委托贷款-本金 Consignment loan - principle Cl4y9|
委托贷款-利息 Consignment loan - interest xzIs,i}U
委托贷款-减值准备 Consignment loan - provision 42tD$S5^
固定资产-房屋建筑物 Fixed assets - Buildings %=\h=\wt
固定资产-机器设备 Fixed assets - Plant and machinery HIi"zo=V
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tSE6m -
固定资产-运输设备 Fixed assets - Automobiles u|9^tHT>
累计折旧 Accumulated depreciation A
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固定资产减值准备 Impairment of fixed assets E{Y0TZ+
工程物资-专用材料 Project material - specific materials d*8 c,
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工程物资-专用设备 Project material - specific equipment 1wqCoDgkp
工程物资-预付大型设备款 Project material - prepaid for equipment #y}@FG
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w0tlF:Eg
在建工程 Construction in progress VLu_SXlo*
在建工程减值准备 Impairment of construction in progress M_$pqVm
固定资产清理 Disposal of fixed assets LQNu]2
无形资产-专利权 Intangible assets - patent 7Dom[f
无形资产-非专利技术 Intangible assets - industrial property and know-how `H^Nc\P#
无形资产-商标权 Intangible assets - trademark rights 44RZk|U1J{
无形资产-土地使用权 Intangible assets - land use rights u\&oiwSIP
无形资产-商誉 Intangible assets - goodwill SM![ yC
无形资产减值准备 Impairment of intangible assets G:A~nv9
长期待摊费用 Deferred assets 9j$
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未确认融资费用 Unrecognized finance fees JB''Ujyi
其他长期资产 Other long term assets bHWy9 -
递延税款借项 Deferred assets debits / D#vs9S
应付票据 Notes payable ]n\WCU]0
应付帐款 Trade creditors E)H8jBm6w
预收帐款 Adanvances from customers R 5bt~U
代销商品款 Consignment-in payables 4
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其他应交款 Other payable to government 6SlE>b9tA
其他应付款 Other creditors {3`#? q^o'
应付股利 Proposed dividends c{rX7+bN
待转资产价值 Donated assets X&
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预计负债 Accrued liabilities Z]uN9c
应付短期债券 Short-term debentures payable +J_A*B
其他流动负债 Other current liabilities tG{e(
预提费用 Accrued expenses I?s)^'
应付工资 Payroll payable hH )jX`Ta
应付福利费 Welfare payable RZm5[n
短期借款-抵押借款 Bank loans - Short term - pledged burEo.=
短期借款-信用借款 Bank loans - Short term - credit k;;?3)!
短期借款-担保借款 Bank loans - Short term - guaranteed JR'Q Th:z
一年内到期长期借款 Long term loans due within one year -md2Z0^ Kc
一年内到期长期应付款 Long term payable due within one year ch
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长期借款 Bank loans - Long term L.l%EcW=,
应付债券-债券面值 Bond payable - Par value =n9adq
应付债券-债券溢价 Bond payable - Excess Nd^9.6,JU
应付债券-债券折价 Bond payable - Discount .;iXe
应付债券-应计利息 Bond payable - Accrued interest 7+#^:;19`
长期应付款 Long term payable L~I<y;x
专项应付款 Specific payable /=,^fCCN
其他长期负债 Other long term liabilities ,^:Zf|V
应交税金-所得税 Tax payable - income tax `k^
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应交税金-增值税 Tax payable - VAT ;=*b:y Y
应交税金-营业税 Tax payable - business tax 6:ZqS~-
应交税金-消费税 Tax payable - consumable tax Uu>YE0/)
应交税金-其他 Tax payable - others h7[V
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递延税款贷项 Deferred taxation credit 1K09iB
股本 Share capital J U}XSb
已归还投资 Investment returned D#W{:_f
利润分配-其他转入 Profit appropriation - other transfer in Ud`V"X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OA4NXl'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7{8!IcR #
利润分配-提取储备基金 Profit appropriation - reserve fund .Z'CqBr[:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sZ]O&Za~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yY[[)
利润分配-利润归还投资 Profit appropriation - return investment by profit K)l{3\9l|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g0cCw2S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve NAx( Qi3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C&zgt
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares htMsS4^Kvd
期初未分配利润 Retained earnings, beginning of the year {~b]6}O
资本公积-股本溢价 Capital surplus - share premium W(~G^Xu
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZMg%/C
资本公积-接受现金捐赠 Capital surplus - cash donation PPPRO.y
资本公积-股权投资准备 Capital surplus - investment reserve =
fuF]yL%
资本公积-拨款转入 Capital surplus - subsidiary jEit^5^5|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hk}M'
资本公积-其他 Capital surplus - others >(`|oD`,Y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B/i,QBPF]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9]1-J5iO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E)#3*Wlu$
盈余公积-储备基金 Surplus reserve - reserve fund &tLg}7?iB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $M$oNOT}Y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment F{bET
主营业务收入 Sales >fdS$,`A
主营业务成本 Cost of sales K )KE0/n
主营业务税金及附加 Sales tax u9N?B* &{
营业费用 Operating expenses X7NRQ3P@
管理费用 General and administrative expenses xO"5bj
财务费用 Financial expenses `@")R-
投资收益 Investment income a!Z,~ V8
其他业务收入 Other operating income Vy-H3BR
营业外收入 Non-operating income 0O!%NL[,
补贴收入 Subsidy income )
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其他业务支出 Other operating expenses pOlQOdl
营业外支出 Non-operating expenses E88_15'3D
所得税 Income tax qGl+KI
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