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 。 #kma)_X
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现金 Cash in hand #( X4M{I
银行存款 Cash in bank ,Sz*]X
其他货币资金-外埠存款Other monetary assets - cash in other cities p|AIz3
其他货币资金-银行本票 Other monetary assets - cashier‘s check OBb
其他货币资金-银行汇票 Other monetary assets - bank draft +-8uIqZ
其他货币资金-信用卡 Other monetary assets - credit cards M[TgNWl/[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit vK2L"e
其他货币资金-存出投资款 Other monetary assets - cash for investment v?d~H`L
短期投资-股票投资 Investments - Short term - stocks h-jea1m
短期投资-债券投资 Investments - Short term - bonds dc%+f
短期投资-基金投资 Investments - Short term - funds 9>%f99n
短期投资-其他投资 Investments - Short term - others trgj]|?M
短期投资跌价准备 Provision for short-term investment ULQ*cW&;?
长期股权投资-股票投资 Long term equity investment - stocks ,|T
长期股权投资-其他股权投资 Long term equity investment - others cB?HMLbG>
长期债券投资-债券投资 Long term securities investemnt - bonds oD!72W_:
长期债券投资-其他债权投资 Long term securities investment - others ,v)@&1Wh:
长期投资减值准备 Provision for long-term investment Y.Gr(]tk
应收票据 Notes receivable G}f.fRY
应收股利 Dividends receivable +J+]P\:
应收利息 Interest receivable vco:6Ab$
应收帐款 Trade debtors Fwho.R-.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ?~u"w OH'
预付帐款 Prepayment ~} wPiu,
应收补贴款 Allowance receivable
U Y)YhXW
其他应收款 Other debtors Ld+}T"Z&M>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -
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其他流动资产 Other current assets FV:{lC{h~
物资采购 Purchase xN2{Vi{ad
原材料 Raw materials 3go
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包装物 Packing materials +2C:]
低值易耗品 Low value consumbles nm\n\j~
材料成本差异 Material cost difference ::adT=
自制半成品 Self-manufactured goods - +
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库存商品 Finished goods #sNa}292"
商品进销差价 Difference between purchase & sales of commodities $WTu7lVV[1
委托加工物资 Consigned processiong material 7{<t]wQq
委托代销商品 Consignment-out p~=%CG^5
受托代销商品 Consignment-in $K;4=zN>t:
分期收款发出商品 Goods on instalment sales _!w# {5~
存货跌价准备 Provision for obsolete stocks @c7 On)sy
待摊费用 Prepaid expenses T<p>:$vo
待处理流动资产损益 Unsettled G/L on current assets Ct"h.rD ]
待处理固定资产损益 Unsettled G/L on fixed assets B8[H><)o\y
委托贷款-本金 Consignment loan - principle mL3'/3-7:V
委托贷款-利息 Consignment loan - interest n6ud;jN|
委托贷款-减值准备 Consignment loan - provision (Dc dR:/=
固定资产-房屋建筑物 Fixed assets - Buildings |{ *ce<ip5
固定资产-机器设备 Fixed assets - Plant and machinery Z@~8iAgE
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^R K[-tVV
固定资产-运输设备 Fixed assets - Automobiles y .
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累计折旧 Accumulated depreciation 5#WZXhlc}
固定资产减值准备 Impairment of fixed assets r1F5&?{q
工程物资-专用材料 Project material - specific materials 8kO|t!?:U
工程物资-专用设备 Project material - specific equipment L`];i8=I
工程物资-预付大型设备款 Project material - prepaid for equipment SM0=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =\oNu&Q^
在建工程 Construction in progress _0Wdm*
在建工程减值准备 Impairment of construction in progress >I!dJH/gj
固定资产清理 Disposal of fixed assets 7J0PO}N
无形资产-专利权 Intangible assets - patent gsT%_2>CL
无形资产-非专利技术 Intangible assets - industrial property and know-how 6=|Q>[K
无形资产-商标权 Intangible assets - trademark rights l^"gpO${K
无形资产-土地使用权 Intangible assets - land use rights tJ'U<s
无形资产-商誉 Intangible assets - goodwill !X
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无形资产减值准备 Impairment of intangible assets iCz,|;w%
长期待摊费用 Deferred assets |@V<}2zCZ
未确认融资费用 Unrecognized finance fees sQTW?KA-Te
其他长期资产 Other long term assets ^H&6'A`
递延税款借项 Deferred assets debits /R
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应付票据 Notes payable s_EiA _
应付帐款 Trade creditors [.3M>,)+-
预收帐款 Adanvances from customers gqGl>=.m
代销商品款 Consignment-in payables shP,-Vs#
其他应交款 Other payable to government xr.fZMOh4
其他应付款 Other creditors kdgQ -UN$
应付股利 Proposed dividends t'R&$;z@b
待转资产价值 Donated assets 2b3x|9o8
预计负债 Accrued liabilities ,X9Y/S
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应付短期债券 Short-term debentures payable U_oMR$/Z
其他流动负债 Other current liabilities 3%k@,Vvt
预提费用 Accrued expenses L88oh&M
应付工资 Payroll payable z[CCgs&vqe
应付福利费 Welfare payable vgsu~(L;
短期借款-抵押借款 Bank loans - Short term - pledged M
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短期借款-信用借款 Bank loans - Short term - credit ~TurYvf
短期借款-担保借款 Bank loans - Short term - guaranteed >&BgF*mm
一年内到期长期借款 Long term loans due within one year wK|&[ms
一年内到期长期应付款 Long term payable due within one year "64pVaT4
长期借款 Bank loans - Long term @I_A(cr
应付债券-债券面值 Bond payable - Par value [.|tD
应付债券-债券溢价 Bond payable - Excess HLTz|P0JZ
应付债券-债券折价 Bond payable - Discount U4^dDj
应付债券-应计利息 Bond payable - Accrued interest j3A+:KDn3n
长期应付款 Long term payable 5E}0<&
专项应付款 Specific payable rd. "mG.
其他长期负债 Other long term liabilities }7Pd\t G]
应交税金-所得税 Tax payable - income tax %qN8uQx
应交税金-增值税 Tax payable - VAT !"p,9
应交税金-营业税 Tax payable - business tax rP#@*{";
应交税金-消费税 Tax payable - consumable tax QWfwoe&;R:
应交税金-其他 Tax payable - others =d(
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递延税款贷项 Deferred taxation credit .RoO6:T6
股本 Share capital
31J7# S2
已归还投资 Investment returned -XD\,y%zi
利润分配-其他转入 Profit appropriation - other transfer in ka"jv"z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `^|mNh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve scN}eg:5
利润分配-提取储备基金 Profit appropriation - reserve fund 42Ql^ka
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S.M< (
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M!mTNIj8~
利润分配-利润归还投资 Profit appropriation - return investment by profit A\k-OP]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +.[#C5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'p Z~3q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m,]Tl;f
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .DCp)&m
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期初未分配利润 Retained earnings, beginning of the year ^3AJYu
资本公积-股本溢价 Capital surplus - share premium .r]n<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e#&[4 tQF
资本公积-接受现金捐赠 Capital surplus - cash donation qfN<w&P
资本公积-股权投资准备 Capital surplus - investment reserve Q;5aM%a`
资本公积-拨款转入 Capital surplus - subsidiary )
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4Mg09
资本公积-其他 Capital surplus - others T73sa
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r|rV1<d
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 213D{#2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bCA3w%,k
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盈余公积-储备基金 Surplus reserve - reserve fund $3"0w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ("mW=Ln
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2yeq2v
主营业务收入 Sales !A!zG)Ue<
主营业务成本 Cost of sales +
Y 3_)
主营业务税金及附加 Sales tax IcaIB)
营业费用 Operating expenses EL~s9
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管理费用 General and administrative expenses ^!Bpev
财务费用 Financial expenses ChGwG.-%L
投资收益 Investment income zCPjuS/~
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其他业务收入 Other operating income ZOS{F_2.
营业外收入 Non-operating income nLT]'B]$+
补贴收入 Subsidy income nc@ul')
其他业务支出 Other operating expenses | %6B#uy
营业外支出 Non-operating expenses |!IJ/ivEgw
所得税 Income tax 0@3g'TGl
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