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 。 [ar0{MPYd
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现金 Cash in hand 1$b@C-B@g
银行存款 Cash in bank iC3z5_g*@
其他货币资金-外埠存款Other monetary assets - cash in other cities "Not /
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ^QNc!{`
其他货币资金-银行汇票 Other monetary assets - bank draft {+9RJmZg
其他货币资金-信用卡 Other monetary assets - credit cards ` <1Wf
其他货币资金-信用证保证金 Other monetary assets - L/C deposit d,GOP_N8I
其他货币资金-存出投资款 Other monetary assets - cash for investment VcKB:(:[
短期投资-股票投资 Investments - Short term - stocks [wQ48\^
短期投资-债券投资 Investments - Short term - bonds Ki><~!L
短期投资-基金投资 Investments - Short term - funds |aDBp
短期投资-其他投资 Investments - Short term - others hDxq9EF
短期投资跌价准备 Provision for short-term investment 9gg{
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长期股权投资-股票投资 Long term equity investment - stocks CH6 m
长期股权投资-其他股权投资 Long term equity investment - others >Y>R1b%
长期债券投资-债券投资 Long term securities investemnt - bonds F! !HwI
长期债券投资-其他债权投资 Long term securities investment - others 6]v}
长期投资减值准备 Provision for long-term investment d-b04Q7DQ
应收票据 Notes receivable @v2<T1UC
应收股利 Dividends receivable +gd5&
应收利息 Interest receivable ,D{7=mDVm
应收帐款 Trade debtors gsL=_#
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6+$2rS$1V
预付帐款 Prepayment ^}+\ 52w
应收补贴款 Allowance receivable b,Wm]N
其他应收款 Other debtors i}vJI}S.$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors krfXvQJwJ
其他流动资产 Other current assets _v&fIo
物资采购 Purchase !JA;0[;l=
原材料 Raw materials m?kiGC&m
包装物 Packing materials ?Ek)" l
低值易耗品 Low value consumbles 6U{A6hH]
材料成本差异 Material cost difference .I:rb~&
自制半成品 Self-manufactured goods \:;MFG'
库存商品 Finished goods z>N[veX%
商品进销差价 Difference between purchase & sales of commodities s70Z&3A
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out )'kpO> _G
受托代销商品 Consignment-in V|
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分期收款发出商品 Goods on instalment sales T >8P1p@A,
存货跌价准备 Provision for obsolete stocks f30J8n"k
待摊费用 Prepaid expenses 9w-\
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待处理流动资产损益 Unsettled G/L on current assets g, d_
待处理固定资产损益 Unsettled G/L on fixed assets `/sNX<mp
委托贷款-本金 Consignment loan - principle HJ&P[zV^
委托贷款-利息 Consignment loan - interest vh\i ^
委托贷款-减值准备 Consignment loan - provision @6UtnX'd
固定资产-房屋建筑物 Fixed assets - Buildings Qx
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固定资产-机器设备 Fixed assets - Plant and machinery M|blg!j;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }StzhV{GS
固定资产-运输设备 Fixed assets - Automobiles 2Wzx1_D"a
累计折旧 Accumulated depreciation EL~
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固定资产减值准备 Impairment of fixed assets }r,M(Zr
工程物资-专用材料 Project material - specific materials C&z!="hMhR
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 L
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `bQ_eRw}
在建工程 Construction in progress ]q"&V\b
在建工程减值准备 Impairment of construction in progress 4K^cj2X
固定资产清理 Disposal of fixed assets 7wj2-BWa
无形资产-专利权 Intangible assets - patent k3bQ32()
无形资产-非专利技术 Intangible assets - industrial property and know-how kgo#JY-4
无形资产-商标权 Intangible assets - trademark rights CE3l_[
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无形资产-土地使用权 Intangible assets - land use rights }T[@G6#
无形资产-商誉 Intangible assets - goodwill eB~\~@
无形资产减值准备 Impairment of intangible assets /MtmO$.
长期待摊费用 Deferred assets RQE]=N
未确认融资费用 Unrecognized finance fees IRbyW?/Xv
其他长期资产 Other long term assets rf0Z5.
递延税款借项 Deferred assets debits VgbNZ{qk@
应付票据 Notes payable *5Zow 3
应付帐款 Trade creditors H?"M&mF
预收帐款 Adanvances from customers F?6kkLS/
代销商品款 Consignment-in payables \d"\7SA
其他应交款 Other payable to government StJb-K/_cL
其他应付款 Other creditors (
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应付股利 Proposed dividends 1>e30Ri,g
待转资产价值 Donated assets jzf~n~
预计负债 Accrued liabilities _ &, A
应付短期债券 Short-term debentures payable -f |/#1
其他流动负债 Other current liabilities >7BP}5`.;
预提费用 Accrued expenses =>'8<"M5z
应付工资 Payroll payable Z8=?Hu
应付福利费 Welfare payable x/<ow4C
短期借款-抵押借款 Bank loans - Short term - pledged \oPe"k=
短期借款-信用借款 Bank loans - Short term - credit cx:_5GF
短期借款-担保借款 Bank loans - Short term - guaranteed *z[vp2
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一年内到期长期借款 Long term loans due within one year QD.5oS
一年内到期长期应付款 Long term payable due within one year |it*w
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长期借款 Bank loans - Long term uUfw"*D
应付债券-债券面值 Bond payable - Par value +jE)kaV%
应付债券-债券溢价 Bond payable - Excess [j@ek
应付债券-债券折价 Bond payable - Discount bbjba36RO
应付债券-应计利息 Bond payable - Accrued interest _-f LD
长期应付款 Long term payable :Ak^M~6a5
专项应付款 Specific payable wwl,F=| Y
其他长期负债 Other long term liabilities Xt O..{qU
应交税金-所得税 Tax payable - income tax bZ_&AfcB
应交税金-增值税 Tax payable - VAT `:
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应交税金-营业税 Tax payable - business tax SLuQv?R}9
应交税金-消费税 Tax payable - consumable tax ?`TJ0("z"
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit ]MYbx)v)
股本 Share capital TU?n;h#TZ
已归还投资 Investment returned %# uw8V
利润分配-其他转入 Profit appropriation - other transfer in t'F$/mx.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve il>+jVr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?e-rwaW
利润分配-提取储备基金 Profit appropriation - reserve fund iY>xx~V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9y\nO)\Tv
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X)SUFhP\
利润分配-利润归还投资 Profit appropriation - return investment by profit HV!P]82Pa
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6No.2Oo
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vc'p+e|(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~^.,Ftkb@7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZS:[ZehF
期初未分配利润 Retained earnings, beginning of the year d '2JMdbc
资本公积-股本溢价 Capital surplus - share premium M}jl\{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^Whc<>|
资本公积-接受现金捐赠 Capital surplus - cash donation 5 n 4/}s
资本公积-股权投资准备 Capital surplus - investment reserve 1%M^MT%&
资本公积-拨款转入 Capital surplus - subsidiary _x5-!gK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B#."cg4VR
资本公积-其他 Capital surplus - others b5g^{bzwu
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JK)|a@BtOT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TJ>YJD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~b8.]Z^
盈余公积-储备基金 Surplus reserve - reserve fund Jur$O,u40l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rREev
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fx 0 8>r
主营业务收入 Sales h%:wIkZ/
主营业务成本 Cost of sales &[\zs&[@y
主营业务税金及附加 Sales tax y%--/;
营业费用 Operating expenses NO*~C',cI/
管理费用 General and administrative expenses 9^SrOW6~
财务费用 Financial expenses ,hK
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投资收益 Investment income LzXIqj'H7T
其他业务收入 Other operating income j,,#B4b
营业外收入 Non-operating income Qvny$sr2
补贴收入 Subsidy income f`8fNt
其他业务支出 Other operating expenses )P1NX"A
营业外支出 Non-operating expenses >&<D.lx
所得税 Income tax 0wBr_b!
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