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 。 wN]J8Ir
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现金 Cash in hand `LP!D
银行存款 Cash in bank :jNYP{Br
其他货币资金-外埠存款Other monetary assets - cash in other cities vM0_>1nN
其他货币资金-银行本票 Other monetary assets - cashier‘s check ,^T]UHRO
其他货币资金-银行汇票 Other monetary assets - bank draft gqiXmMm:9
其他货币资金-信用卡 Other monetary assets - credit cards 4~?2wvz G4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit I{.HO<$7D}
其他货币资金-存出投资款 Other monetary assets - cash for investment ='Oj4T
短期投资-股票投资 Investments - Short term - stocks euRss#;
短期投资-债券投资 Investments - Short term - bonds T@+ClZi
短期投资-基金投资 Investments - Short term - funds i1*C{Lf;%)
短期投资-其他投资 Investments - Short term - others P9#)~Zm}]
短期投资跌价准备 Provision for short-term investment "h$R ]~eG
长期股权投资-股票投资 Long term equity investment - stocks 3_ 2hC!u!K
长期股权投资-其他股权投资 Long term equity investment - others 7s>a2
长期债券投资-债券投资 Long term securities investemnt - bonds y]qsyR18i
长期债券投资-其他债权投资 Long term securities investment - others 4be>
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长期投资减值准备 Provision for long-term investment T`L}[?w
应收票据 Notes receivable i*tv,f.(
应收股利 Dividends receivable >Gd.&flSj
应收利息 Interest receivable w$Ux?y-L
应收帐款 Trade debtors IlZu~B9c
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors bAhZ7;T~
预付帐款 Prepayment X B I;Lg
应收补贴款 Allowance receivable n
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其他应收款 Other debtors lJ/6-dP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @@pq'iRn
其他流动资产 Other current assets O8 RzUg&
物资采购 Purchase '"O&J}s;
原材料 Raw materials R$0U<(/
包装物 Packing materials ;<6"JP>0
低值易耗品 Low value consumbles ofCVbn
材料成本差异 Material cost difference }""p)Y&
自制半成品 Self-manufactured goods mx tgb$*
库存商品 Finished goods yjZ2 if
商品进销差价 Difference between purchase & sales of commodities wa?+qiWnrl
委托加工物资 Consigned processiong material az(5o
委托代销商品 Consignment-out JLUms
受托代销商品 Consignment-in _
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分期收款发出商品 Goods on instalment sales gRvJ.Q {h
存货跌价准备 Provision for obsolete stocks qpgU8f
待摊费用 Prepaid expenses pcpxe&S
待处理流动资产损益 Unsettled G/L on current assets gduxA/aT
待处理固定资产损益 Unsettled G/L on fixed assets oS!/|#mn
委托贷款-本金 Consignment loan - principle Y?!/>q
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision mTd<2Hy
固定资产-房屋建筑物 Fixed assets - Buildings Q;gQfr"c7
固定资产-机器设备 Fixed assets - Plant and machinery x-~-nn\O
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~= 9Vv
固定资产-运输设备 Fixed assets - Automobiles ZQLB`n@
累计折旧 Accumulated depreciation -Op@y2+c
固定资产减值准备 Impairment of fixed assets rt;gC[3\
工程物资-专用材料 Project material - specific materials HD|sr{Z%
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment wO.B~`y
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production u[[/w&UV.,
在建工程 Construction in progress s>J3\PC
在建工程减值准备 Impairment of construction in progress 24|<<Xn
固定资产清理 Disposal of fixed assets sA2o2~AmM
无形资产-专利权 Intangible assets - patent E!YmcpCl
无形资产-非专利技术 Intangible assets - industrial property and know-how Lw*1 .~
无形资产-商标权 Intangible assets - trademark rights E
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无形资产-土地使用权 Intangible assets - land use rights G-8n
无形资产-商誉 Intangible assets - goodwill It\BbG=
无形资产减值准备 Impairment of intangible assets e[p^
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长期待摊费用 Deferred assets 2VMX:&3 5J
未确认融资费用 Unrecognized finance fees ?1DUNZ6
其他长期资产 Other long term assets 3GINv3_
递延税款借项 Deferred assets debits G;9|%yvd8
应付票据 Notes payable ahoh9iJ
应付帐款 Trade creditors ]-rc
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预收帐款 Adanvances from customers Xa*?<(^`
代销商品款 Consignment-in payables I$Eg$q
其他应交款 Other payable to government |$ w0+bV*
其他应付款 Other creditors g1dmkX
应付股利 Proposed dividends )+k[uokj
待转资产价值 Donated assets {6Y xN&
预计负债 Accrued liabilities *vXD
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应付短期债券 Short-term debentures payable lYdQB[l
其他流动负债 Other current liabilities s#`cX0L)
预提费用 Accrued expenses &08Tns"
应付工资 Payroll payable W9+h0A-
应付福利费 Welfare payable e
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短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit h+
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短期借款-担保借款 Bank loans - Short term - guaranteed &}O8w77
一年内到期长期借款 Long term loans due within one year dc)wu]
一年内到期长期应付款 Long term payable due within one year Ol_/uy1r[
长期借款 Bank loans - Long term K.r!?cfv
应付债券-债券面值 Bond payable - Par value |y'b217t
应付债券-债券溢价 Bond payable - Excess i63?"
应付债券-债券折价 Bond payable - Discount ;]"n?uo
应付债券-应计利息 Bond payable - Accrued interest z.{HD9TD
长期应付款 Long term payable
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专项应付款 Specific payable w[M5M2CF
其他长期负债 Other long term liabilities k~ZBJ+
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应交税金-所得税 Tax payable - income tax (T4k~T`3
应交税金-增值税 Tax payable - VAT 0A@-9w=u
应交税金-营业税 Tax payable - business tax &7lk2Q\
应交税金-消费税 Tax payable - consumable tax @!,D%]8"
应交税金-其他 Tax payable - others wo$|~
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递延税款贷项 Deferred taxation credit !__D}k,
股本 Share capital QM7[ O]@
已归还投资 Investment returned i{4'cdr?
利润分配-其他转入 Profit appropriation - other transfer in a?l_-Fi
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *di&%&f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |\rSa^:5
利润分配-提取储备基金 Profit appropriation - reserve fund +0SW ?#%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i<0D
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TIKEg10I
利润分配-利润归还投资 Profit appropriation - return investment by profit % d4+Ctrp-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0LZ=`tI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JIB?dIN
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ae3,W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <[esA9.]t
期初未分配利润 Retained earnings, beginning of the year .59KE]u
资本公积-股本溢价 Capital surplus - share premium #R5we3&p
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZKZl>dDuh
资本公积-接受现金捐赠 Capital surplus - cash donation f&+XPd %
资本公积-股权投资准备 Capital surplus - investment reserve \=$
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资本公积-拨款转入 Capital surplus - subsidiary SxnIX/]J
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {/th`#o4b
资本公积-其他 Capital surplus - others (ej:_w1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |C&%S"*
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C+ZQB)gn
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8 /5sv
盈余公积-储备基金 Surplus reserve - reserve fund Xv`2hf
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M9g~lKs'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hw EZj`9
主营业务收入 Sales ecM4]U
主营业务成本 Cost of sales N`y}Gs
主营业务税金及附加 Sales tax 3w[<cq.!
营业费用 Operating expenses ppPG+[ cz
管理费用 General and administrative expenses ~W]#9&yQ
财务费用 Financial expenses >_|Z{:z]d.
投资收益 Investment income jsK|D{m?
其他业务收入 Other operating income l{M;PaJ`}
营业外收入 Non-operating income p} t{8j>
补贴收入 Subsidy income }wa}hIqx
其他业务支出 Other operating expenses ^D%}V- "
营业外支出 Non-operating expenses OL,/-;z6
所得税 Income tax
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