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 。 CzDV^Iv;Q{
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现金 Cash in hand !$NQF/Ol
银行存款 Cash in bank ;w7s>(ITZ
其他货币资金-外埠存款Other monetary assets - cash in other cities ~KQiNkA\|l
其他货币资金-银行本票 Other monetary assets - cashier‘s check B3|G&Kg
其他货币资金-银行汇票 Other monetary assets - bank draft )7C+hQe
其他货币资金-信用卡 Other monetary assets - credit cards %p:Z(zU
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :85QwN]\
其他货币资金-存出投资款 Other monetary assets - cash for investment 8 =oUE$9
短期投资-股票投资 Investments - Short term - stocks $[g#P^
短期投资-债券投资 Investments - Short term - bonds y?V^S;}&]
短期投资-基金投资 Investments - Short term - funds MTip4L W9
短期投资-其他投资 Investments - Short term - others K&VMhMVb
短期投资跌价准备 Provision for short-term investment ^[&,MQU{7
长期股权投资-股票投资 Long term equity investment - stocks U7''; w
长期股权投资-其他股权投资 Long term equity investment - others |It&1fz}
长期债券投资-债券投资 Long term securities investemnt - bonds Dz&,g+>$J
长期债券投资-其他债权投资 Long term securities investment - others 8VtRRtl
长期投资减值准备 Provision for long-term investment R=<%!
应收票据 Notes receivable Zts1BWL[
应收股利 Dividends receivable F/PH=Dk
应收利息 Interest receivable 9;Q|"
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应收帐款 Trade debtors ~/qBOeU3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 388vdF
预付帐款 Prepayment @\r
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应收补贴款 Allowance receivable 9#>nFs"H
其他应收款 Other debtors dT0>\9ZNr
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors kl1/(
其他流动资产 Other current assets naM~>N
物资采购 Purchase + 9I|Fm
原材料 Raw materials |c>.xt~
包装物 Packing materials ~{GTL_w
低值易耗品 Low value consumbles )HcLpoEi
材料成本差异 Material cost difference u* G+=aV.6
自制半成品 Self-manufactured goods *aJO5&w<T
库存商品 Finished goods wPX^P
商品进销差价 Difference between purchase & sales of commodities Gr>CdB>~+
委托加工物资 Consigned processiong material z9!OzGtIR
委托代销商品 Consignment-out xYZ,.
受托代销商品 Consignment-in qRR%aJ/
分期收款发出商品 Goods on instalment sales mo+!79&
存货跌价准备 Provision for obsolete stocks [mQdc?n\
待摊费用 Prepaid expenses PCHKH
待处理流动资产损益 Unsettled G/L on current assets mE=Ur
待处理固定资产损益 Unsettled G/L on fixed assets Dlpmm2
委托贷款-本金 Consignment loan - principle yh/JHo;
委托贷款-利息 Consignment loan - interest 4K\o2p?4
委托贷款-减值准备 Consignment loan - provision ~<-mxOe
固定资产-房屋建筑物 Fixed assets - Buildings Qea"49R
固定资产-机器设备 Fixed assets - Plant and machinery {\vVzy,t7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S dN&%(ZE
固定资产-运输设备 Fixed assets - Automobiles f5p/cUzX
累计折旧 Accumulated depreciation ExQ\qp3
固定资产减值准备 Impairment of fixed assets CiGXyhh
工程物资-专用材料 Project material - specific materials ,
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工程物资-专用设备 Project material - specific equipment ;l1.jQh
工程物资-预付大型设备款 Project material - prepaid for equipment >28l9U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Z\]{{;%4b7
在建工程 Construction in progress j0j!oj)7I
在建工程减值准备 Impairment of construction in progress ^BM !TQ%!
固定资产清理 Disposal of fixed assets ' <xE0<
无形资产-专利权 Intangible assets - patent ?68~ g<d,
无形资产-非专利技术 Intangible assets - industrial property and know-how 0b/@QgJ
无形资产-商标权 Intangible assets - trademark rights ;aj;(Z.p)
无形资产-土地使用权 Intangible assets - land use rights )t@9!V
无形资产-商誉 Intangible assets - goodwill *u:,@io7'G
无形资产减值准备 Impairment of intangible assets :|$cG~'J
长期待摊费用 Deferred assets s7HKgj
未确认融资费用 Unrecognized finance fees wdAKU+tM
其他长期资产 Other long term assets (w{T[~6
递延税款借项 Deferred assets debits W/%hS)75
应付票据 Notes payable mj&OZ+
应付帐款 Trade creditors ] jY^*o[
预收帐款 Adanvances from customers -EE'xh-zD
代销商品款 Consignment-in payables w@&z0ODJ
其他应交款 Other payable to government x=IZ0@p
其他应付款 Other creditors 8zpzVizDG
应付股利 Proposed dividends C
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待转资产价值 Donated assets BWvM~no
预计负债 Accrued liabilities ?AD-n6
应付短期债券 Short-term debentures payable y/ Bo4fM
其他流动负债 Other current liabilities 4I$Y"|_e
预提费用 Accrued expenses *oeXmY
应付工资 Payroll payable t0jE\6r
应付福利费 Welfare payable LT
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短期借款-抵押借款 Bank loans - Short term - pledged SMIDW}U2S
短期借款-信用借款 Bank loans - Short term - credit 0O,;[l
短期借款-担保借款 Bank loans - Short term - guaranteed 7K
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一年内到期长期借款 Long term loans due within one year b_ak@LYiu
一年内到期长期应付款 Long term payable due within one year {lH'T1^m
长期借款 Bank loans - Long term mI!iSVqr
应付债券-债券面值 Bond payable - Par value jL8A_'3B
应付债券-债券溢价 Bond payable - Excess TIZ2'q5wg
应付债券-债券折价 Bond payable - Discount )c&ya|h
应付债券-应计利息 Bond payable - Accrued interest !yPy@eP~
长期应付款 Long term payable [5p 3:D
专项应付款 Specific payable $ZGup"z)
其他长期负债 Other long term liabilities \Cu=Le^
应交税金-所得税 Tax payable - income tax ~?Vo d|>
应交税金-增值税 Tax payable - VAT u6F>o+Td)
应交税金-营业税 Tax payable - business tax wn?oHz*
应交税金-消费税 Tax payable - consumable tax >\^oCbqF}~
应交税金-其他 Tax payable - others b@&uwS v
递延税款贷项 Deferred taxation credit f|M^UHt8*
股本 Share capital ?gUraSFU
已归还投资 Investment returned _AFje
利润分配-其他转入 Profit appropriation - other transfer in 4K'U}W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E"_{S.Wc
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OblHN*
利润分配-提取储备基金 Profit appropriation - reserve fund vD9\i*\2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .`m|Uf#"
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E
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利润分配-利润归还投资 Profit appropriation - return investment by profit T)sIV5bk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends pP1DR'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iAQ[;M3p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Iy49o!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i a!!jK
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期初未分配利润 Retained earnings, beginning of the year ?k4Hk$V
资本公积-股本溢价 Capital surplus - share premium >oWPwXA
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S+~;PmN9qL
资本公积-接受现金捐赠 Capital surplus - cash donation K=o {
资本公积-股权投资准备 Capital surplus - investment reserve 3))CD,|
资本公积-拨款转入 Capital surplus - subsidiary &_-=(rK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation p@%Pdx
资本公积-其他 Capital surplus - others lAM)X&}0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K"XwSZ/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gEsD7]o(=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BHAFO
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盈余公积-储备基金 Surplus reserve - reserve fund M&V4|D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C_/eNu\I
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "lu^
主营业务收入 Sales DJgM>&Y6,
主营业务成本 Cost of sales B=K<k+{6"
主营业务税金及附加 Sales tax ;"Qq/knVL
营业费用 Operating expenses )s^gT]"N
管理费用 General and administrative expenses fqbeO 9x
财务费用 Financial expenses
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投资收益 Investment income eA(\#+)X `
其他业务收入 Other operating income 53:u6bb;
营业外收入 Non-operating income AZhI~QWo
补贴收入 Subsidy income S+[,\>pY
其他业务支出 Other operating expenses NpZ'pBl
营业外支出 Non-operating expenses 5]]QW3
所得税 Income tax ]~dB|WB
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