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 。 0<ze'F
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现金 Cash in hand 4\?
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银行存款 Cash in bank r1pj-
其他货币资金-外埠存款Other monetary assets - cash in other cities 0Wd2Z-I
其他货币资金-银行本票 Other monetary assets - cashier‘s check st4WjX_Q
其他货币资金-银行汇票 Other monetary assets - bank draft Z|t`}lK
其他货币资金-信用卡 Other monetary assets - credit cards kD}w5 U
其他货币资金-信用证保证金 Other monetary assets - L/C deposit '.{tE*
其他货币资金-存出投资款 Other monetary assets - cash for investment w;
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短期投资-股票投资 Investments - Short term - stocks m/E$0tf
短期投资-债券投资 Investments - Short term - bonds )s-[d_g
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others r$Gz
短期投资跌价准备 Provision for short-term investment ^Kbq.4
长期股权投资-股票投资 Long term equity investment - stocks +Oxw?`I$
长期股权投资-其他股权投资 Long term equity investment - others qpt},yn)C
长期债券投资-债券投资 Long term securities investemnt - bonds ;#)vw;XR
长期债券投资-其他债权投资 Long term securities investment - others t ZL|;K
长期投资减值准备 Provision for long-term investment s!g06F
应收票据 Notes receivable ;:WM^S
应收股利 Dividends receivable hD*83_S
应收利息 Interest receivable $*\GZ$y>
应收帐款 Trade debtors l
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ._X|Ye9/
预付帐款 Prepayment "AuU5G 9'I
应收补贴款 Allowance receivable Can:!48
其他应收款 Other debtors HKXtS>7d
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'pa8h L
其他流动资产 Other current assets ^[=1J
物资采购 Purchase oC
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原材料 Raw materials $/)0iL{0
包装物 Packing materials 77/j}Px
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低值易耗品 Low value consumbles IM(=j
材料成本差异 Material cost difference Fs_zNN
自制半成品 Self-manufactured goods RD_l
库存商品 Finished goods cx_$`H
商品进销差价 Difference between purchase & sales of commodities {P7 I<^,
委托加工物资 Consigned processiong material @xkI?vK6
委托代销商品 Consignment-out ?y|8bw<
受托代销商品 Consignment-in ba"_!D1
分期收款发出商品 Goods on instalment sales y,F|L?dIq
存货跌价准备 Provision for obsolete stocks G0mvrc-
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待摊费用 Prepaid expenses y**>l{!!
待处理流动资产损益 Unsettled G/L on current assets krSOS WJ
待处理固定资产损益 Unsettled G/L on fixed assets "8R\!i.
委托贷款-本金 Consignment loan - principle ~&7 *<`7{
委托贷款-利息 Consignment loan - interest Egm-PoPe
委托贷款-减值准备 Consignment loan - provision =vD}O@tN
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery >U#j\2!
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oFDJwOJ'Bj
固定资产-运输设备 Fixed assets - Automobiles q+1SU6x'm
累计折旧 Accumulated depreciation (U_dPf
固定资产减值准备 Impairment of fixed assets KrqO7
工程物资-专用材料 Project material - specific materials BnPL>11Y
工程物资-专用设备 Project material - specific equipment hNL_e3
工程物资-预付大型设备款 Project material - prepaid for equipment ,0^9VWZV
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }Zp5d7(@w
在建工程 Construction in progress 'Im&&uSkr
在建工程减值准备 Impairment of construction in progress _n12Wx{
固定资产清理 Disposal of fixed assets r.10b]b
无形资产-专利权 Intangible assets - patent <,+6:N
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无形资产-非专利技术 Intangible assets - industrial property and know-how F m$;p6&j
无形资产-商标权 Intangible assets - trademark rights [h@MA|
无形资产-土地使用权 Intangible assets - land use rights g6!#n
无形资产-商誉 Intangible assets - goodwill |7:{vA5
无形资产减值准备 Impairment of intangible assets wg{Y6XyH
长期待摊费用 Deferred assets 9
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未确认融资费用 Unrecognized finance fees |X0Ys8f
其他长期资产 Other long term assets A,f%0
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递延税款借项 Deferred assets debits JNSH'9!n6
应付票据 Notes payable
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应付帐款 Trade creditors zE_t(B(Q
预收帐款 Adanvances from customers zmpQ=%/H
代销商品款 Consignment-in payables I.L8A|nZ
其他应交款 Other payable to government OJ4-p&1
其他应付款 Other creditors v}^
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应付股利 Proposed dividends Oo`b#!L
待转资产价值 Donated assets QAK.Qk?Qu
预计负债 Accrued liabilities M$AQZ')9
应付短期债券 Short-term debentures payable d+Bz
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其他流动负债 Other current liabilities hP]zC1s
预提费用 Accrued expenses 'P,F)*kh
应付工资 Payroll payable K)n0?
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应付福利费 Welfare payable #^;^_
短期借款-抵押借款 Bank loans - Short term - pledged hXM2B2[
短期借款-信用借款 Bank loans - Short term - credit a F
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短期借款-担保借款 Bank loans - Short term - guaranteed C@q&0\HN
一年内到期长期借款 Long term loans due within one year \`: LPe
一年内到期长期应付款 Long term payable due within one year ||vQW\g
长期借款 Bank loans - Long term hR3Pa'/i
应付债券-债券面值 Bond payable - Par value $[-{Mm
应付债券-债券溢价 Bond payable - Excess *3W e5
应付债券-债券折价 Bond payable - Discount wJF Fg :
应付债券-应计利息 Bond payable - Accrued interest ne\N1`AU
长期应付款 Long term payable X>6VucH{\
专项应付款 Specific payable OJ\rT.{
其他长期负债 Other long term liabilities M"$TXXe
应交税金-所得税 Tax payable - income tax ^iwM(d]#5
应交税金-增值税 Tax payable - VAT L7qlvS Q
应交税金-营业税 Tax payable - business tax [j`-R
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应交税金-消费税 Tax payable - consumable tax hhvP*a_J
应交税金-其他 Tax payable - others ofA6EmQ37
递延税款贷项 Deferred taxation credit |~3$L\X
股本 Share capital rO`nS<G
已归还投资 Investment returned 7OOod1
利润分配-其他转入 Profit appropriation - other transfer in Y)X58_En
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D7Nz3.j
利润分配-提取储备基金 Profit appropriation - reserve fund Pf]O'G&F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~IE5j,SC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .DkDMg1US
利润分配-利润归还投资 Profit appropriation - return investment by profit 4$+9k;m'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,As78^E{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]m(5>h#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V6ioQx=K#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V-(LHv
期初未分配利润 Retained earnings, beginning of the year !jDqRXi(
资本公积-股本溢价 Capital surplus - share premium ~Zd n#z\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tK|hC
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资本公积-接受现金捐赠 Capital surplus - cash donation %KmB>9
资本公积-股权投资准备 Capital surplus - investment reserve |k4ZTr]?
资本公积-拨款转入 Capital surplus - subsidiary db!2nImNu\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation IK6XJsz$J
资本公积-其他 Capital surplus - others E4'D4@\W
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~;;_POm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'c<@SVF{Zz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GZc%*
盈余公积-储备基金 Surplus reserve - reserve fund t747SZWgB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund GfQP@R"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ytmlG%
主营业务收入 Sales >~$ S!
主营业务成本 Cost of sales #1zWzt|DW
主营业务税金及附加 Sales tax !+M H?A
营业费用 Operating expenses 9&W\BQ
管理费用 General and administrative expenses I#Tl
财务费用 Financial expenses g-% uw[pf
投资收益 Investment income i
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其他业务收入 Other operating income
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营业外收入 Non-operating income C_#0Y_O
补贴收入 Subsidy income 3@}HdLmN|
其他业务支出 Other operating expenses zoOm[X=?3
营业外支出 Non-operating expenses "MXd!
所得税 Income tax \FTvN
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