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 。 `Qjs{H
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现金 Cash in hand 4jt(tZS
银行存款 Cash in bank AmC?qoEWQ7
其他货币资金-外埠存款Other monetary assets - cash in other cities 5vg="@O K
其他货币资金-银行本票 Other monetary assets - cashier‘s check /'VbV8%
其他货币资金-银行汇票 Other monetary assets - bank draft 3{fg3?
其他货币资金-信用卡 Other monetary assets - credit cards @S=9@3m{w;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f,4erTBH
其他货币资金-存出投资款 Other monetary assets - cash for investment ]f0OmUHR5i
短期投资-股票投资 Investments - Short term - stocks =r*Ykd;W|E
短期投资-债券投资 Investments - Short term - bonds C!|LGzs0
短期投资-基金投资 Investments - Short term - funds AgZ?Ry
短期投资-其他投资 Investments - Short term - others #*:^\z_Jd
短期投资跌价准备 Provision for short-term investment 'qvj[lpGr
长期股权投资-股票投资 Long term equity investment - stocks vd)zvI
长期股权投资-其他股权投资 Long term equity investment - others \5 rJ
长期债券投资-债券投资 Long term securities investemnt - bonds Z"RgqNf
长期债券投资-其他债权投资 Long term securities investment - others X
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长期投资减值准备 Provision for long-term investment 4hODpIF
应收票据 Notes receivable g/fpXO\
应收股利 Dividends receivable ] |nW
应收利息 Interest receivable ^sB0$|DU
应收帐款 Trade debtors ZP5 !O[Ut
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4(8trD6
预付帐款 Prepayment px"H
应收补贴款 Allowance receivable xP!QV~$>
其他应收款 Other debtors }zx
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -58q6yA
其他流动资产 Other current assets BjeD4
物资采购 Purchase Q2D!Agq=D
原材料 Raw materials N@L{9ak1
包装物 Packing materials
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低值易耗品 Low value consumbles ykx^RmD`~
材料成本差异 Material cost difference *67K_<bp]
自制半成品 Self-manufactured goods r34MDUZdI
库存商品 Finished goods ,|B-Nq
商品进销差价 Difference between purchase & sales of commodities (v%24bv
委托加工物资 Consigned processiong material {eV8h}KIl
委托代销商品 Consignment-out KVJ,
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受托代销商品 Consignment-in +l/v`=C
分期收款发出商品 Goods on instalment sales |PlNVd2
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses RGE(#
待处理流动资产损益 Unsettled G/L on current assets avL_>7q
待处理固定资产损益 Unsettled G/L on fixed assets u;gO+)wqv
委托贷款-本金 Consignment loan - principle \?d3Pn5`
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision 6:O<k2=2
固定资产-房屋建筑物 Fixed assets - Buildings m^G(qoZ]
固定资产-机器设备 Fixed assets - Plant and machinery >
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |7tD&9<
固定资产-运输设备 Fixed assets - Automobiles yjg&/6
累计折旧 Accumulated depreciation S k~"-HL|
固定资产减值准备 Impairment of fixed assets {@^;Nw%J
工程物资-专用材料 Project material - specific materials 0n}13u=}
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 -(8I ?{"4i
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production j
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在建工程 Construction in progress k=hWYe$iAz
在建工程减值准备 Impairment of construction in progress *q*3SP/
固定资产清理 Disposal of fixed assets 67YC;J]n=z
无形资产-专利权 Intangible assets - patent UnF8#~
无形资产-非专利技术 Intangible assets - industrial property and know-how \ph.c*c
无形资产-商标权 Intangible assets - trademark rights /,I cs
无形资产-土地使用权 Intangible assets - land use rights AO$AT_s
无形资产-商誉 Intangible assets - goodwill Y~-y\l;Tr
无形资产减值准备 Impairment of intangible assets );\c{QF
长期待摊费用 Deferred assets cKe %P|8
未确认融资费用 Unrecognized finance fees <4"-t
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其他长期资产 Other long term assets e~9O#rQI
递延税款借项 Deferred assets debits 15\m.Ix
应付票据 Notes payable #_@cI(P
应付帐款 Trade creditors zKO7`.*
预收帐款 Adanvances from customers jC9us>b
代销商品款 Consignment-in payables 3}0\W.jH
其他应交款 Other payable to government VN0We<\Z
其他应付款 Other creditors UJ)pae
应付股利 Proposed dividends 8Ojqm#/f
待转资产价值 Donated assets qW0:q.
预计负债 Accrued liabilities $(aq;DR
应付短期债券 Short-term debentures payable xzm]v9k&
其他流动负债 Other current liabilities hMDd*<%l
预提费用 Accrued expenses "6$V1B0KW
应付工资 Payroll payable QO/0VB42
应付福利费 Welfare payable i#]e&Bru5
短期借款-抵押借款 Bank loans - Short term - pledged :"\,iH
短期借款-信用借款 Bank loans - Short term - credit d,V#5l-6
短期借款-担保借款 Bank loans - Short term - guaranteed <+i(CGw
一年内到期长期借款 Long term loans due within one year EiL#Dwx
一年内到期长期应付款 Long term payable due within one year zTF{ g+
长期借款 Bank loans - Long term f"
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应付债券-债券面值 Bond payable - Par value [1VA`:?W
应付债券-债券溢价 Bond payable - Excess &
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应付债券-债券折价 Bond payable - Discount pk/#RUfT+
应付债券-应计利息 Bond payable - Accrued interest 9=%zd z2_S
长期应付款 Long term payable h[ DNhR
专项应付款 Specific payable Ymk?@mV4
其他长期负债 Other long term liabilities MzJCiX^
应交税金-所得税 Tax payable - income tax F4EAC|
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应交税金-增值税 Tax payable - VAT H5=
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应交税金-营业税 Tax payable - business tax }02`ve*
应交税金-消费税 Tax payable - consumable tax lLx!_h
应交税金-其他 Tax payable - others z8Q!~NN-K
递延税款贷项 Deferred taxation credit Fb5U@X/vE
股本 Share capital g* q#VmE
已归还投资 Investment returned U(#<D7}
利润分配-其他转入 Profit appropriation - other transfer in J7
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &S,D;uhF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0bg"Q4
利润分配-提取储备基金 Profit appropriation - reserve fund M"~jNe|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cO~<iy
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _ E;T"SC
利润分配-利润归还投资 Profit appropriation - return investment by profit KA5)]UF`l
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ze+YQ
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?"6Zf LRi
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Rh!UbEPjC
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v= 55{
期初未分配利润 Retained earnings, beginning of the year {3~VLdy
资本公积-股本溢价 Capital surplus - share premium 9u B?-.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _pvB$&
资本公积-接受现金捐赠 Capital surplus - cash donation Ys"wG B>
资本公积-股权投资准备 Capital surplus - investment reserve )g0lI
资本公积-拨款转入 Capital surplus - subsidiary m>@hh#kBg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -aoYoJ '
资本公积-其他 Capital surplus - others RZOK+!H:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "TV'}HH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fE#(M +(<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YG "Ta|@5
盈余公积-储备基金 Surplus reserve - reserve fund 2"Os9 KD
盈余公积-企业发展基金 Surplus reserve - enterprise development fund TR"C<&y$j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gq+SM
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主营业务收入 Sales 1Ms[$$b$
主营业务成本 Cost of sales aAo|3KCs
主营业务税金及附加 Sales tax dGIdSQ~ _
营业费用 Operating expenses Wv;0P
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管理费用 General and administrative expenses 'solCAy
财务费用 Financial expenses eA
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投资收益 Investment income b/SBQ"B%
其他业务收入 Other operating income I= mz^c{
营业外收入 Non-operating income S*h52li
补贴收入 Subsidy income Njq}M/{U
其他业务支出 Other operating expenses ]-=L7a
营业外支出 Non-operating expenses L.Y3/H_
所得税 Income tax `+7F H
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