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 。 C'x&Py/#
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现金 Cash in hand i_%_ x*
银行存款 Cash in bank o+'6`g'8
其他货币资金-外埠存款Other monetary assets - cash in other cities {wKB;?fUvk
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7.oM
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其他货币资金-银行汇票 Other monetary assets - bank draft "to;\9lP
其他货币资金-信用卡 Other monetary assets - credit cards mzgfFNm^G)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 77Dn97l)&
其他货币资金-存出投资款 Other monetary assets - cash for investment %ET+iIhK
短期投资-股票投资 Investments - Short term - stocks * EH~_F
短期投资-债券投资 Investments - Short term - bonds fJg+ Ryo
短期投资-基金投资 Investments - Short term - funds z0 3K=aZ
短期投资-其他投资 Investments - Short term - others ;V!D:5U
短期投资跌价准备 Provision for short-term investment JZx[W&]zT
长期股权投资-股票投资 Long term equity investment - stocks bt?5*ETA
长期股权投资-其他股权投资 Long term equity investment - others h376Be{P
长期债券投资-债券投资 Long term securities investemnt - bonds x%B%f`]8
长期债券投资-其他债权投资 Long term securities investment - others t6c4+D'{].
长期投资减值准备 Provision for long-term investment Z`i(qCAd(
应收票据 Notes receivable I?CZQ+}Hq
应收股利 Dividends receivable $&c*'3
应收利息 Interest receivable ^2rN>k,?
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RRJ%:5&
预付帐款 Prepayment jP.dDYc
应收补贴款 Allowance receivable XiWmV ?
其他应收款 Other debtors :ws<-Qy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }SZd
其他流动资产 Other current assets i%?* @uj
物资采购 Purchase +}AI@+
原材料 Raw materials "AqB$^S9t
包装物 Packing materials UEL_
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低值易耗品 Low value consumbles -9?]IIVb
材料成本差异 Material cost difference %hP^%'G
自制半成品 Self-manufactured goods 2=}FBA,2
库存商品 Finished goods [-
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商品进销差价 Difference between purchase & sales of commodities %]i15;{X
委托加工物资 Consigned processiong material h";L
委托代销商品 Consignment-out u3D)M%e
受托代销商品 Consignment-in !4!~Lk=
分期收款发出商品 Goods on instalment sales 6y<EgYzdE
存货跌价准备 Provision for obsolete stocks HzJz+ x:
待摊费用 Prepaid expenses 6A ah9
待处理流动资产损益 Unsettled G/L on current assets lB4WKn=?Kl
待处理固定资产损益 Unsettled G/L on fixed assets dO\"?aiD
委托贷款-本金 Consignment loan - principle 3so%gvY.'
委托贷款-利息 Consignment loan - interest i6Gu@( 8Q
委托贷款-减值准备 Consignment loan - provision pgo$61
固定资产-房屋建筑物 Fixed assets - Buildings Z_NCD`i;
固定资产-机器设备 Fixed assets - Plant and machinery /bmN\I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i.#:zU%o
固定资产-运输设备 Fixed assets - Automobiles *qq+jsA6wH
累计折旧 Accumulated depreciation eO1lnO|
固定资产减值准备 Impairment of fixed assets RnN!2K
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment b.938#3,
工程物资-预付大型设备款 Project material - prepaid for equipment "@ n%Z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K sCyFp
在建工程 Construction in progress ,zc(t<|-y
在建工程减值准备 Impairment of construction in progress 9+N-eW_U
固定资产清理 Disposal of fixed assets l
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无形资产-专利权 Intangible assets - patent An@t?#4gxi
无形资产-非专利技术 Intangible assets - industrial property and know-how Q2>gU#
无形资产-商标权 Intangible assets - trademark rights Wp,R^d
无形资产-土地使用权 Intangible assets - land use rights 6LhTBV
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets qQa}wcU'9p
长期待摊费用 Deferred assets uAk.@nfiEv
未确认融资费用 Unrecognized finance fees ]$hBMuUa
其他长期资产 Other long term assets X>^fEQq"
递延税款借项 Deferred assets debits ,x $,l
应付票据 Notes payable 9YGY,sx
应付帐款 Trade creditors dr"1s-D4IQ
预收帐款 Adanvances from customers |j|rS
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代销商品款 Consignment-in payables i/.6>4tE:
其他应交款 Other payable to government 'ga/
其他应付款 Other creditors nt<]d\o0
应付股利 Proposed dividends
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待转资产价值 Donated assets - YBY[%jF>
预计负债 Accrued liabilities !u hT
应付短期债券 Short-term debentures payable &5;"#:ORcK
其他流动负债 Other current liabilities ,%y/kS]
预提费用 Accrued expenses QGz|*]
应付工资 Payroll payable +T+#q@
应付福利费 Welfare payable _0I@xQj-
短期借款-抵押借款 Bank loans - Short term - pledged JGZBL{8
短期借款-信用借款 Bank loans - Short term - credit r_d!ikOT(
短期借款-担保借款 Bank loans - Short term - guaranteed io
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一年内到期长期借款 Long term loans due within one year QV8g#&z
一年内到期长期应付款 Long term payable due within one year [>9is=>o.
长期借款 Bank loans - Long term CN?gq^
应付债券-债券面值 Bond payable - Par value ,: ^u-b|
应付债券-债券溢价 Bond payable - Excess VN.Je:Ju
应付债券-债券折价 Bond payable - Discount ?A0)L27UE&
应付债券-应计利息 Bond payable - Accrued interest O0:q;<>z
长期应付款 Long term payable _v:SP
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专项应付款 Specific payable `@%LzeGz
其他长期负债 Other long term liabilities |[lKY+26:{
应交税金-所得税 Tax payable - income tax kf9X$d6
应交税金-增值税 Tax payable - VAT mZBo~(}
应交税金-营业税 Tax payable - business tax @+DX.9
应交税金-消费税 Tax payable - consumable tax 5twhm
应交税金-其他 Tax payable - others VaPG-n>Vf
递延税款贷项 Deferred taxation credit YZ7.1`8
股本 Share capital #;S*V"
已归还投资 Investment returned Xc.`-J~Il
利润分配-其他转入 Profit appropriation - other transfer in ?4uL-z](V
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "jCu6Rj d
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !~Z"9(v'C
利润分配-提取储备基金 Profit appropriation - reserve fund m+9#5a-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0`H#
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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 /@5YW"1
利润分配-利润归还投资 Profit appropriation - return investment by profit T{'RV0%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (5~h"s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @nf`Gw ;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [ hsds\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @|!z9Y*
期初未分配利润 Retained earnings, beginning of the year 4K74=r),i
资本公积-股本溢价 Capital surplus - share premium fy$1YI>!Q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !9x}
资本公积-接受现金捐赠 Capital surplus - cash donation xD$\,{
资本公积-股权投资准备 Capital surplus - investment reserve '>"
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资本公积-拨款转入 Capital surplus - subsidiary s^SJY{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /RF7j;
资本公积-其他 Capital surplus - others ce(#2o&`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P;*(hY5&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V.Mry`9-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )e{}V\;q
盈余公积-储备基金 Surplus reserve - reserve fund lfg6646?S
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ts9uL5i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment .V*^|UXbHi
主营业务收入 Sales \v/[6&|X0s
主营业务成本 Cost of sales EV?z`jE9
主营业务税金及附加 Sales tax I@3MO0V^
营业费用 Operating expenses PW4q~rc=:
管理费用 General and administrative expenses ;rS{:
财务费用 Financial expenses SAz
投资收益 Investment income KSL`W2}
其他业务收入 Other operating income 9FX-1,Jx
营业外收入 Non-operating income ~s{$WL&
补贴收入 Subsidy income ?#fQ~ s
其他业务支出 Other operating expenses snJ129}A
营业外支出 Non-operating expenses = /8cp
所得税 Income tax E.f%H(b
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