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 。 Ud_0{%@
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现金 Cash in hand 0py29>"t
银行存款 Cash in bank j
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其他货币资金-外埠存款Other monetary assets - cash in other cities 3b/
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其他货币资金-银行本票 Other monetary assets - cashier‘s check J;N\q
其他货币资金-银行汇票 Other monetary assets - bank draft <=!FB8 .
其他货币资金-信用卡 Other monetary assets - credit cards K.Y.K$NjP{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _~ 3r*j
其他货币资金-存出投资款 Other monetary assets - cash for investment _FkH;MG WS
短期投资-股票投资 Investments - Short term - stocks O f]/tdPp
短期投资-债券投资 Investments - Short term - bonds A+KpECP
短期投资-基金投资 Investments - Short term - funds /H$:Q|T}
短期投资-其他投资 Investments - Short term - others Z fd `Fu
短期投资跌价准备 Provision for short-term investment rQ(u@u;
长期股权投资-股票投资 Long term equity investment - stocks q}C;~nMD
长期股权投资-其他股权投资 Long term equity investment - others d
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长期债券投资-债券投资 Long term securities investemnt - bonds QTU
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长期债券投资-其他债权投资 Long term securities investment - others SP;1XXlL
长期投资减值准备 Provision for long-term investment ,4r 4 <
应收票据 Notes receivable n2Y a'YF
应收股利 Dividends receivable
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应收利息 Interest receivable _e "
应收帐款 Trade debtors 6('CB|ga
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )B
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预付帐款 Prepayment zh5ovA%
应收补贴款 Allowance receivable w&
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其他应收款 Other debtors G[]h1f!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >VJ"e`
其他流动资产 Other current assets 19i=kdH
物资采购 Purchase cRWYS[O?-
原材料 Raw materials \CBL[X5tr
包装物 Packing materials s14ot80)
低值易耗品 Low value consumbles Y?%=6
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材料成本差异 Material cost difference F1/BtGvQE
自制半成品 Self-manufactured goods |$[.X3i
库存商品 Finished goods rxOvY
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商品进销差价 Difference between purchase & sales of commodities %?J-0
委托加工物资 Consigned processiong material MAD t$_
委托代销商品 Consignment-out *JO%.QNg
受托代销商品 Consignment-in p-h(C'PqF
分期收款发出商品 Goods on instalment sales U%)*I~9
存货跌价准备 Provision for obsolete stocks m,Mg
待摊费用 Prepaid expenses ]?_V+F
待处理流动资产损益 Unsettled G/L on current assets lr=quWDY
待处理固定资产损益 Unsettled G/L on fixed assets ,7;euV5X
委托贷款-本金 Consignment loan - principle ,uZz?7mO
委托贷款-利息 Consignment loan - interest S~B{G T\M
委托贷款-减值准备 Consignment loan - provision !gi3J @
固定资产-房屋建筑物 Fixed assets - Buildings M&K
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固定资产-机器设备 Fixed assets - Plant and machinery W(EN01d \
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K<v:RbU|[1
固定资产-运输设备 Fixed assets - Automobiles k)agbx
累计折旧 Accumulated depreciation Vq
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固定资产减值准备 Impairment of fixed assets JykN EMB#
工程物资-专用材料 Project material - specific materials ,qIut|C*
工程物资-专用设备 Project material - specific equipment "YN6o_*]
工程物资-预付大型设备款 Project material - prepaid for equipment j|VX6U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @eP
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在建工程 Construction in progress !!6g<S7)
在建工程减值准备 Impairment of construction in progress )!5"\eys
固定资产清理 Disposal of fixed assets 2
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无形资产-专利权 Intangible assets - patent '\P+Bu]6&
无形资产-非专利技术 Intangible assets - industrial property and know-how JTTI`b2l_
无形资产-商标权 Intangible assets - trademark rights X(Lz&fkd
无形资产-土地使用权 Intangible assets - land use rights ~I@ %ysR
无形资产-商誉 Intangible assets - goodwill k;HI-v
无形资产减值准备 Impairment of intangible assets Ll`nO;h
长期待摊费用 Deferred assets bLO^5` 6
未确认融资费用 Unrecognized finance fees %V92q0XW
其他长期资产 Other long term assets } A}Vd:#
递延税款借项 Deferred assets debits `&J=3x
应付票据 Notes payable A s8IjGNs{
应付帐款 Trade creditors 33NzQb
预收帐款 Adanvances from customers 6\x/Z=}L
代销商品款 Consignment-in payables \o5/, C
其他应交款 Other payable to government
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其他应付款 Other creditors I9YMxf>nI
应付股利 Proposed dividends d V3R)
待转资产价值 Donated assets |^O3~!JP(>
预计负债 Accrued liabilities VW:Voc
应付短期债券 Short-term debentures payable -uB*E1|Q
其他流动负债 Other current liabilities R".*dC,0'B
预提费用 Accrued expenses 4TcW%
应付工资 Payroll payable Bb7Vf7>
应付福利费 Welfare payable >ajcfG.k(
短期借款-抵押借款 Bank loans - Short term - pledged QPW+L*2
短期借款-信用借款 Bank loans - Short term - credit ;MW=F9U*
短期借款-担保借款 Bank loans - Short term - guaranteed 87hU#nVYh
一年内到期长期借款 Long term loans due within one year V# JuNJ
一年内到期长期应付款 Long term payable due within one year N._^\FRyn
长期借款 Bank loans - Long term XW*d\vDun
应付债券-债券面值 Bond payable - Par value aK8X,1g%)
应付债券-债券溢价 Bond payable - Excess fKa]F`p_h
应付债券-债券折价 Bond payable - Discount :(i=> ~O
应付债券-应计利息 Bond payable - Accrued interest Zc=#Y
长期应付款 Long term payable (~^KXJ{->
专项应付款 Specific payable xS_tB)C
其他长期负债 Other long term liabilities 6^TWY[z2%
应交税金-所得税 Tax payable - income tax 20 )8e!jP
应交税金-增值税 Tax payable - VAT #ihHAiy3
应交税金-营业税 Tax payable - business tax wfM|3GS+.
应交税金-消费税 Tax payable - consumable tax vcSb:('
应交税金-其他 Tax payable - others ?IR+OCAA
递延税款贷项 Deferred taxation credit ]GzfU'fOn|
股本 Share capital RYM[{]4b5F
已归还投资 Investment returned bJL ,pe+u
利润分配-其他转入 Profit appropriation - other transfer in s+a#x(7{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V/J-
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mnM$#%q;%
利润分配-提取储备基金 Profit appropriation - reserve fund p:Zhg{sF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j`-9.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CMYk
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利润分配-利润归还投资 Profit appropriation - return investment by profit *m&(h
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends nc:K!7:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uD:tT
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?8$h%Ov-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZV`o:Gd
期初未分配利润 Retained earnings, beginning of the year BSg3
资本公积-股本溢价 Capital surplus - share premium ~.Cu,>fV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NJ(H$tB@
资本公积-接受现金捐赠 Capital surplus - cash donation ]Waa7)}DM
资本公积-股权投资准备 Capital surplus - investment reserve 6{2 9cX.
资本公积-拨款转入 Capital surplus - subsidiary &DWSu`z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation z_87;y;=
资本公积-其他 Capital surplus - others cnM`ywKW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0|~3\e/QV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f6%7:B d
盈余公积-储备基金 Surplus reserve - reserve fund 3E;<aCG?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ce_l\J8G
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bmi9U
主营业务收入 Sales 3Oe\l[?$;
主营业务成本 Cost of sales kj!mgu#T
主营业务税金及附加 Sales tax |$c~Jq
营业费用 Operating expenses CK1gzIg>
管理费用 General and administrative expenses sT>l ?L
财务费用 Financial expenses uG4Q\,R
投资收益 Investment income YJBf~0r
其他业务收入 Other operating income t<znz6
营业外收入 Non-operating income 'dcO-A:>
补贴收入 Subsidy income MW)=l
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其他业务支出 Other operating expenses $%5!CD1)
营业外支出 Non-operating expenses *vu
所得税 Income tax 6g'+1%O
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