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 。 gUksO!7^1
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现金 Cash in hand 1joc<EI
银行存款 Cash in bank sqm%iyC=q
其他货币资金-外埠存款Other monetary assets - cash in other cities RA*_&Ll&!C
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9`ri
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其他货币资金-银行汇票 Other monetary assets - bank draft PFImqojHd
其他货币资金-信用卡 Other monetary assets - credit cards d[~au=
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit vS~AxeW/7R
其他货币资金-存出投资款 Other monetary assets - cash for investment ,$hQ(yF
短期投资-股票投资 Investments - Short term - stocks $=\oJ-(!@S
短期投资-债券投资 Investments - Short term - bonds 2N6Pa(6
短期投资-基金投资 Investments - Short term - funds +
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短期投资-其他投资 Investments - Short term - others ^ %~Et>C
短期投资跌价准备 Provision for short-term investment wo,""=l
长期股权投资-股票投资 Long term equity investment - stocks [VfLv.8
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长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds 2jI4V;H8g
长期债券投资-其他债权投资 Long term securities investment - others :d!i[W*
长期投资减值准备 Provision for long-term investment jD&}}:Dj
应收票据 Notes receivable 'W<a54T?z
应收股利 Dividends receivable SdEb[
应收利息 Interest receivable 30gZ_8C>}
应收帐款 Trade debtors 0C9QAJa
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U 8q
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预付帐款 Prepayment ?z4uze1
应收补贴款 Allowance receivable ie$fMBIq
其他应收款 Other debtors Sgjr4axu
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors O"2wV +9
其他流动资产 Other current assets W#JVU GYD
物资采购 Purchase ,M+h9_&0?
原材料 Raw materials } (GQDJp
包装物 Packing materials !0d9<SVC
低值易耗品 Low value consumbles @BB,i /
材料成本差异 Material cost difference 0X S' v,|
自制半成品 Self-manufactured goods sKE*AGFLd
库存商品 Finished goods nKZRq&~^E
商品进销差价 Difference between purchase & sales of commodities =8VJ.{xy_e
委托加工物资 Consigned processiong material eBLHT
委托代销商品 Consignment-out '3Lx!pMhN
受托代销商品 Consignment-in RmCn&-i
分期收款发出商品 Goods on instalment sales 9X^-)G>
存货跌价准备 Provision for obsolete stocks ' /@!"IXz
待摊费用 Prepaid expenses ['9OGV\
待处理流动资产损益 Unsettled G/L on current assets q4IjCu+
待处理固定资产损益 Unsettled G/L on fixed assets Jn^Wzn[q
委托贷款-本金 Consignment loan - principle $F
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委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision @Tj
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固定资产-房屋建筑物 Fixed assets - Buildings cbg3b
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固定资产-机器设备 Fixed assets - Plant and machinery (cqA^.Td
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #L1yL<'
固定资产-运输设备 Fixed assets - Automobiles bj
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累计折旧 Accumulated depreciation D$^7Xhk
固定资产减值准备 Impairment of fixed assets A=2nj
工程物资-专用材料 Project material - specific materials "b+3 &i|
工程物资-专用设备 Project material - specific equipment [/2@=Uh-
工程物资-预付大型设备款 Project material - prepaid for equipment jrMGc=KL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b}q(YgH<
在建工程 Construction in progress iM-hWhU
在建工程减值准备 Impairment of construction in progress >f9]Nj
固定资产清理 Disposal of fixed assets c9_4ohB
无形资产-专利权 Intangible assets - patent %y^Kw
无形资产-非专利技术 Intangible assets - industrial property and know-how ?eg@
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无形资产-商标权 Intangible assets - trademark rights S+\Mt+o
无形资产-土地使用权 Intangible assets - land use rights G%x,t-
无形资产-商誉 Intangible assets - goodwill fPuQ,J2=
无形资产减值准备 Impairment of intangible assets xBx?>nN
长期待摊费用 Deferred assets @+Anv
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未确认融资费用 Unrecognized finance fees y O9pEO|W
其他长期资产 Other long term assets >Gu>T\jpe.
递延税款借项 Deferred assets debits e715)_HD
应付票据 Notes payable !C)>
应付帐款 Trade creditors _ER
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预收帐款 Adanvances from customers ywa .cq
代销商品款 Consignment-in payables ]MH
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其他应交款 Other payable to government E(K$|k_>
其他应付款 Other creditors }X.8.S'
应付股利 Proposed dividends q~A|R
待转资产价值 Donated assets P)o[p
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预计负债 Accrued liabilities tGy%n[ \
应付短期债券 Short-term debentures payable #|
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其他流动负债 Other current liabilities UVuuIW0k
预提费用 Accrued expenses (G b{ckzs
应付工资 Payroll payable Ns7l-mb
应付福利费 Welfare payable f>JzG,-
短期借款-抵押借款 Bank loans - Short term - pledged Z(clw
短期借款-信用借款 Bank loans - Short term - credit p`V9+CA
短期借款-担保借款 Bank loans - Short term - guaranteed b|pNc'u:Cn
一年内到期长期借款 Long term loans due within one year -T="Ml&
一年内到期长期应付款 Long term payable due within one year 5<'Jd3N{&
长期借款 Bank loans - Long term 74!JPOpQH
应付债券-债券面值 Bond payable - Par value kTe<1^,m
应付债券-债券溢价 Bond payable - Excess ,2L,>?r6
应付债券-债券折价 Bond payable - Discount Q?'W >^*J
应付债券-应计利息 Bond payable - Accrued interest a*ixs'MJ
长期应付款 Long term payable ^ZZ@!Udy
专项应付款 Specific payable }&^bR)=
其他长期负债 Other long term liabilities r-DD*'R
应交税金-所得税 Tax payable - income tax ynz5Dy.d;
应交税金-增值税 Tax payable - VAT gQzF C&g
应交税金-营业税 Tax payable - business tax jI pcMN<
应交税金-消费税 Tax payable - consumable tax u=N;P
应交税金-其他 Tax payable - others )pj \b[
递延税款贷项 Deferred taxation credit ZkG##Jp\>
股本 Share capital J +Y|# U
已归还投资 Investment returned 63\>MQcLy
利润分配-其他转入 Profit appropriation - other transfer in W2V@\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "+OMo-<K7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zCN;LpbEJY
利润分配-提取储备基金 Profit appropriation - reserve fund 7PPsEU:rf
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H "/e%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +\@\,{Ujy
利润分配-利润归还投资 Profit appropriation - return investment by profit ntUVhIE0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends FP
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `>HthK
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "e?#c<p7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lJp v
期初未分配利润 Retained earnings, beginning of the year R(#;yn
资本公积-股本溢价 Capital surplus - share premium k$mX81
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l%V}'6T
资本公积-接受现金捐赠 Capital surplus - cash donation 2+rao2
资本公积-股权投资准备 Capital surplus - investment reserve +Gs;3jC^
资本公积-拨款转入 Capital surplus - subsidiary e5y`CXX
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2/NWWoKw
资本公积-其他 Capital surplus - others W8/6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V'#u_`x"D)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cnO4NUDv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M%LwC/h:,
盈余公积-储备基金 Surplus reserve - reserve fund ;:YjgZ:+Q]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund H$'kWU*l
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @MVZy
主营业务收入 Sales VZl0)YLK
主营业务成本 Cost of sales f\_Q+!^
主营业务税金及附加 Sales tax ?-p aM5Q+
营业费用 Operating expenses Rla*hc~
管理费用 General and administrative expenses nm
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财务费用 Financial expenses lY,1
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投资收益 Investment income iC\=U
其他业务收入 Other operating income $G.|5sEk
营业外收入 Non-operating income 5q*~h4=r7
补贴收入 Subsidy income s_+XSH[=f
其他业务支出 Other operating expenses =?x=CEW
营业外支出 Non-operating expenses p5w g+K
所得税 Income tax uZI:Kt#
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