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 。 ]}z"H@k
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现金 Cash in hand L{F[>^1Sb
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities <Gw>}/-^
其他货币资金-银行本票 Other monetary assets - cashier‘s check -J]j=
其他货币资金-银行汇票 Other monetary assets - bank draft 0i4XS*vPv
其他货币资金-信用卡 Other monetary assets - credit cards |y.^F3P
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment F1GFn|OA
短期投资-股票投资 Investments - Short term - stocks kA4bv}
短期投资-债券投资 Investments - Short term - bonds {YMO8
短期投资-基金投资 Investments - Short term - funds E
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短期投资-其他投资 Investments - Short term - others mbZn[D_zi
短期投资跌价准备 Provision for short-term investment `;HZO8
长期股权投资-股票投资 Long term equity investment - stocks a?1lj,"~R
长期股权投资-其他股权投资 Long term equity investment - others H84Zg/ ^
长期债券投资-债券投资 Long term securities investemnt - bonds mPJ@hr%3
长期债券投资-其他债权投资 Long term securities investment - others lEXI<b'2
长期投资减值准备 Provision for long-term investment e#!,/pE
应收票据 Notes receivable ]Il}ymkIZ
应收股利 Dividends receivable 0u?VnN<
应收利息 Interest receivable ,"U|gJn|^
应收帐款 Trade debtors W'{o`O=GGr
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y"Ios:v@-
预付帐款 Prepayment HyYol*
应收补贴款 Allowance receivable mTBSntZx
其他应收款 Other debtors iT=h}>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WG
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其他流动资产 Other current assets M~l\rg8
物资采购 Purchase r8,'LZI z
原材料 Raw materials S5/p3;O\c
包装物 Packing materials K_GqM9
低值易耗品 Low value consumbles ZfVw33z
材料成本差异 Material cost difference <V1y^EW0
自制半成品 Self-manufactured goods N~vK8j@
库存商品 Finished goods $J9/AFzO"
商品进销差价 Difference between purchase & sales of commodities Rg
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委托加工物资 Consigned processiong material G]RFGwGt
委托代销商品 Consignment-out [vn"r^P
受托代销商品 Consignment-in Rc(E';uc
分期收款发出商品 Goods on instalment sales s8+{##"1
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存货跌价准备 Provision for obsolete stocks hka`STK{
待摊费用 Prepaid expenses Wxzh'c#\8
待处理流动资产损益 Unsettled G/L on current assets Q`!<2i;
待处理固定资产损益 Unsettled G/L on fixed assets iLk"lcX
委托贷款-本金 Consignment loan - principle (sp{.bU
委托贷款-利息 Consignment loan - interest U[G5<&Z^
委托贷款-减值准备 Consignment loan - provision Jix;!("
固定资产-房屋建筑物 Fixed assets - Buildings ZmaGp* Wj
固定资产-机器设备 Fixed assets - Plant and machinery m2v'zJd}g
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z> <,t~o}
固定资产-运输设备 Fixed assets - Automobiles UL0n>Wa5
累计折旧 Accumulated depreciation 1xj w=
固定资产减值准备 Impairment of fixed assets 2[I[I*"_d
工程物资-专用材料 Project material - specific materials tvOyT6 ]
工程物资-专用设备 Project material - specific equipment ?o`fX
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工程物资-预付大型设备款 Project material - prepaid for equipment ~F
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9)J)r\
在建工程 Construction in progress :wz]d ~)
在建工程减值准备 Impairment of construction in progress qdxDR
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固定资产清理 Disposal of fixed assets suE#'0K
无形资产-专利权 Intangible assets - patent JlE b
无形资产-非专利技术 Intangible assets - industrial property and know-how :u|F
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无形资产-商标权 Intangible assets - trademark rights e$N1m:1*
无形资产-土地使用权 Intangible assets - land use rights EfqC_,J*3
无形资产-商誉 Intangible assets - goodwill ^~W s4[Guo
无形资产减值准备 Impairment of intangible assets rqEP!S^
长期待摊费用 Deferred assets ,:pKNWY)Q
未确认融资费用 Unrecognized finance fees +?^lnoX
其他长期资产 Other long term assets 8X)1bNGqhe
递延税款借项 Deferred assets debits <4Ik]Uz^
应付票据 Notes payable DEt;$>tl
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应付帐款 Trade creditors
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预收帐款 Adanvances from customers 'Ooq.jaK;/
代销商品款 Consignment-in payables ` o6T)49
其他应交款 Other payable to government -5Aqf\
其他应付款 Other creditors >=YQxm}GJ
应付股利 Proposed dividends 3yu,qb'"&
待转资产价值 Donated assets @!::_E+F]
预计负债 Accrued liabilities I 8 Ls_$[
应付短期债券 Short-term debentures payable 0pA>w8 mh
其他流动负债 Other current liabilities Y|L]#
预提费用 Accrued expenses r?}L^bK
应付工资 Payroll payable [cT7Iqip
应付福利费 Welfare payable k@Bn}r
短期借款-抵押借款 Bank loans - Short term - pledged )w0K2&)A
短期借款-信用借款 Bank loans - Short term - credit W{nDmG`yp
短期借款-担保借款 Bank loans - Short term - guaranteed YQaL)t$0
一年内到期长期借款 Long term loans due within one year PY[!H<tt
一年内到期长期应付款 Long term payable due within one year w
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长期借款 Bank loans - Long term =z9FjK
应付债券-债券面值 Bond payable - Par value 7vEZb.~4z
应付债券-债券溢价 Bond payable - Excess p1fy)K2{,j
应付债券-债券折价 Bond payable - Discount ]lA.?
应付债券-应计利息 Bond payable - Accrued interest X@Yl<9|i
长期应付款 Long term payable cLm{gd4 W
专项应付款 Specific payable 5mg] su
其他长期负债 Other long term liabilities .2/W.z2
应交税金-所得税 Tax payable - income tax %J:2y
应交税金-增值税 Tax payable - VAT \"l/D?+Q
应交税金-营业税 Tax payable - business tax L lVE5f?
应交税金-消费税 Tax payable - consumable tax C[nacAi
应交税金-其他 Tax payable - others s`o_ER
递延税款贷项 Deferred taxation credit J(k C
股本 Share capital _}Ec[c
已归还投资 Investment returned &u0on)E
利润分配-其他转入 Profit appropriation - other transfer in kRB2J3Nt.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ya'OI P `
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Rs53R$PIR
利润分配-提取储备基金 Profit appropriation - reserve fund XZ_vbYTj
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bf$4Z: Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5Cl;
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利润分配-利润归还投资 Profit appropriation - return investment by profit -](3iPy}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \ O+Hmi^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $GX9-^og=T
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |=#uzp7*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ItwJL`
期初未分配利润 Retained earnings, beginning of the year +tp@Tb
资本公积-股本溢价 Capital surplus - share premium ="s>lI-1a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Awlw6?
资本公积-接受现金捐赠 Capital surplus - cash donation ' O d_:]
资本公积-股权投资准备 Capital surplus - investment reserve #<gD@Jyb u
资本公积-拨款转入 Capital surplus - subsidiary TbR!u:J
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E(0 [/N~
资本公积-其他 Capital surplus - others P~u~`eH*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {WN??eys,
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UYsyVY`Fm|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |Whkq
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盈余公积-储备基金 Surplus reserve - reserve fund VB@M=ShKK
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w[s
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment O"f|gc)GLz
主营业务收入 Sales @ \JoICz
主营业务成本 Cost of sales S01Bc
主营业务税金及附加 Sales tax Lb%:u5X\D@
营业费用 Operating expenses h}f l:J1C
管理费用 General and administrative expenses 2[Vs@X
财务费用 Financial expenses gshgl3
投资收益 Investment income T|ZJ$E0
其他业务收入 Other operating income 17@#"uT0
营业外收入 Non-operating income
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补贴收入 Subsidy income rWxQ;bb#
其他业务支出 Other operating expenses ~ A4_
营业外支出 Non-operating expenses 1|3{.Ed
所得税 Income tax S '%!KGVe
TZ]o6B b