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 。 #
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现金 Cash in hand l7 @cov
银行存款 Cash in bank QF*cdc<
其他货币资金-外埠存款Other monetary assets - cash in other cities 'Yc^9;C(
其他货币资金-银行本票 Other monetary assets - cashier‘s check zM<L_l&
其他货币资金-银行汇票 Other monetary assets - bank draft 5tLb
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其他货币资金-信用卡 Other monetary assets - credit cards \$ss
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]\L+]+u~
其他货币资金-存出投资款 Other monetary assets - cash for investment a69e^;,>q
短期投资-股票投资 Investments - Short term - stocks $4)L~g|
短期投资-债券投资 Investments - Short term - bonds KMQPA>w#
短期投资-基金投资 Investments - Short term - funds T-/3
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短期投资-其他投资 Investments - Short term - others j?k|-0
短期投资跌价准备 Provision for short-term investment g)|vS>^~
长期股权投资-股票投资 Long term equity investment - stocks [/ertB
长期股权投资-其他股权投资 Long term equity investment - others ~82 {Y
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长期债券投资-债券投资 Long term securities investemnt - bonds K~S*<
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长期债券投资-其他债权投资 Long term securities investment - others 5IFzbL#q#f
长期投资减值准备 Provision for long-term investment u
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应收票据 Notes receivable A:yql`&s
应收股利 Dividends receivable DxpJP,wY3
应收利息 Interest receivable 19!;0fe=
应收帐款 Trade debtors .c__T{<)[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }Ya! [tX
预付帐款 Prepayment
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应收补贴款 Allowance receivable X')l04P@%
其他应收款 Other debtors 9d(#/n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |GsMLY:0
其他流动资产 Other current assets G#6Z@|kVw
物资采购 Purchase suGd &eP|
原材料 Raw materials {d0-.
包装物 Packing materials 'RzO`-dr
低值易耗品 Low value consumbles 'd&4MA 0X
材料成本差异 Material cost difference L%QRWhB
自制半成品 Self-manufactured goods
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库存商品 Finished goods /;1O9HJa
商品进销差价 Difference between purchase & sales of commodities 7n+,!oJ
委托加工物资 Consigned processiong material 6iF&!Fd>J
委托代销商品 Consignment-out C8|#
受托代销商品 Consignment-in 6KXW]a `
分期收款发出商品 Goods on instalment sales Cg`lQYU
存货跌价准备 Provision for obsolete stocks HJ0;BD.]
待摊费用 Prepaid expenses Y
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待处理流动资产损益 Unsettled G/L on current assets PB5h5eX
待处理固定资产损益 Unsettled G/L on fixed assets tm2lxt
委托贷款-本金 Consignment loan - principle NJ-Ji> w
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision Iwh0PfWJ
固定资产-房屋建筑物 Fixed assets - Buildings d%epM5
固定资产-机器设备 Fixed assets - Plant and machinery a l6y=;\jZ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles 1,Mm+_)B
累计折旧 Accumulated depreciation 3
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固定资产减值准备 Impairment of fixed assets $|3zsi2
工程物资-专用材料 Project material - specific materials op9vz[o#4
工程物资-专用设备 Project material - specific equipment XuHR
工程物资-预付大型设备款 Project material - prepaid for equipment g`fMHU7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ">eled)O
在建工程 Construction in progress .P")S|
在建工程减值准备 Impairment of construction in progress [{[m)Z^
固定资产清理 Disposal of fixed assets 7DoU7I\u
无形资产-专利权 Intangible assets - patent cL;%2TMk
无形资产-非专利技术 Intangible assets - industrial property and know-how /93z3o7D>
无形资产-商标权 Intangible assets - trademark rights -38"S;M
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无形资产-土地使用权 Intangible assets - land use rights Tcc83_Iq
无形资产-商誉 Intangible assets - goodwill udBIEW,`
无形资产减值准备 Impairment of intangible assets CV\
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长期待摊费用 Deferred assets $e--"@[Y
未确认融资费用 Unrecognized finance fees }Bsh!3D<.
其他长期资产 Other long term assets gTOx|bx
递延税款借项 Deferred assets debits \)wch P_0
应付票据 Notes payable %
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应付帐款 Trade creditors Hc8He!X*#
预收帐款 Adanvances from customers -1v
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代销商品款 Consignment-in payables G e]NA]<
其他应交款 Other payable to government 0R[fH
其他应付款 Other creditors y"'p#j
应付股利 Proposed dividends C<I?4WM
待转资产价值 Donated assets kD%MFT4
预计负债 Accrued liabilities c ^.^
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应付短期债券 Short-term debentures payable f5b|,JJ
其他流动负债 Other current liabilities e!gNd>b {
预提费用 Accrued expenses r^<,f[yH
应付工资 Payroll payable 5p S$r
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应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged *i:8g(
短期借款-信用借款 Bank loans - Short term - credit Y;huT
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短期借款-担保借款 Bank loans - Short term - guaranteed i$@xb_
一年内到期长期借款 Long term loans due within one year @SiV3k
一年内到期长期应付款 Long term payable due within one year <#nU 06 fN
长期借款 Bank loans - Long term ]y=U"g
应付债券-债券面值 Bond payable - Par value GIc q|Pe
应付债券-债券溢价 Bond payable - Excess &|ne!wu
应付债券-债券折价 Bond payable - Discount ?YZgH>7"
应付债券-应计利息 Bond payable - Accrued interest 8Q<Nl=g>'
长期应付款 Long term payable !&g_hmnIF
专项应付款 Specific payable Q<;EQb#
其他长期负债 Other long term liabilities .PVYYhrt
应交税金-所得税 Tax payable - income tax kc P ZIP:
应交税金-增值税 Tax payable - VAT rOt{bh6r
应交税金-营业税 Tax payable - business tax T&>65`L
应交税金-消费税 Tax payable - consumable tax R+(f~ j'
应交税金-其他 Tax payable - others F1- "yX1B
递延税款贷项 Deferred taxation credit )V[j~uOU)]
股本 Share capital
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已归还投资 Investment returned ('C)S)98C
利润分配-其他转入 Profit appropriation - other transfer in \ m
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y<VX.S2kf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hLgX0QV
利润分配-提取储备基金 Profit appropriation - reserve fund GQY"
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Kb<c||2Nh5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WKlqm)m@
利润分配-利润归还投资 Profit appropriation - return investment by profit wzwv>@}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S|k@D2k=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r/a@ x9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m[2[9bQ0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nA("
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期初未分配利润 Retained earnings, beginning of the year .[]S!@+%
资本公积-股本溢价 Capital surplus - share premium uKM` umE
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ea<\a1Tl43
资本公积-接受现金捐赠 Capital surplus - cash donation XIbxi
资本公积-股权投资准备 Capital surplus - investment reserve ov,
资本公积-拨款转入 Capital surplus - subsidiary %po;ih$jr*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation U!o
资本公积-其他 Capital surplus - others ^"
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hDW_a y4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .$x}~Sw
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [|eIax xR,
盈余公积-储备基金 Surplus reserve - reserve fund @Q2E1Uu%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~zac.:a8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f['lY1#V1
主营业务收入 Sales 5Wa)_@qI)`
主营业务成本 Cost of sales vvxD}p=y
主营业务税金及附加 Sales tax l9eTghLi
营业费用 Operating expenses [u K,.G
管理费用 General and administrative expenses _zM?"16I}
财务费用 Financial expenses ^K1mh9O
投资收益 Investment income r`6f
其他业务收入 Other operating income Kn5C
营业外收入 Non-operating income cRr3!<EZ
补贴收入 Subsidy income Ayqs~&{
其他业务支出 Other operating expenses b' M"To@
营业外支出 Non-operating expenses >\pF5a`
所得税 Income tax :KX*j$5U
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