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 。 YhZmyYamE
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现金 Cash in hand ]csfK${
银行存款 Cash in bank 4dd] Ju
其他货币资金-外埠存款Other monetary assets - cash in other cities ;QiSz=DyA
其他货币资金-银行本票 Other monetary assets - cashier‘s check WZ3GI
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其他货币资金-银行汇票 Other monetary assets - bank draft {cYS0%Go
其他货币资金-信用卡 Other monetary assets - credit cards /c>@^
其他货币资金-信用证保证金 Other monetary assets - L/C deposit '5*8'.4Sy
其他货币资金-存出投资款 Other monetary assets - cash for investment sXpA^pT"T
短期投资-股票投资 Investments - Short term - stocks G!^}z(Mgi
短期投资-债券投资 Investments - Short term - bonds p ow.@
短期投资-基金投资 Investments - Short term - funds [Ju5O[o
短期投资-其他投资 Investments - Short term - others [5iBXOmpS=
短期投资跌价准备 Provision for short-term investment {e1akg.
长期股权投资-股票投资 Long term equity investment - stocks [q%Rx!L
长期股权投资-其他股权投资 Long term equity investment - others @u.%z# h"1
长期债券投资-债券投资 Long term securities investemnt - bonds %]iDhXLr
长期债券投资-其他债权投资 Long term securities investment - others y|e@z
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长期投资减值准备 Provision for long-term investment )[c@5z
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应收票据 Notes receivable $N[R99*x8
应收股利 Dividends receivable Pr!H>dH8o
应收利息 Interest receivable qi&;2Yv
应收帐款 Trade debtors ;:%*h2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "s6\l~+9l
预付帐款 Prepayment o~(/Twxam
应收补贴款 Allowance receivable : }q~<
其他应收款 Other debtors z|^+uL
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors j\uh]8N3<
其他流动资产 Other current assets l?UFe$9(
物资采购 Purchase ?_ V oO
原材料 Raw materials _@gd9Fi7J
包装物 Packing materials
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低值易耗品 Low value consumbles |P>Yf
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材料成本差异 Material cost difference ?KK
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自制半成品 Self-manufactured goods RTJ\|#w
库存商品 Finished goods TrEo5
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商品进销差价 Difference between purchase & sales of commodities FVgE^_
委托加工物资 Consigned processiong material -!C9x?gNY
委托代销商品 Consignment-out k v>rv37u
受托代销商品 Consignment-in 3 cb$g
分期收款发出商品 Goods on instalment sales ~kJ}Z<e
存货跌价准备 Provision for obsolete stocks 8(b
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待摊费用 Prepaid expenses UrP jZ:K'
待处理流动资产损益 Unsettled G/L on current assets X>$s>})Y
待处理固定资产损益 Unsettled G/L on fixed assets G%RL8HU
委托贷款-本金 Consignment loan - principle T|L_+(M{
委托贷款-利息 Consignment loan - interest 3 utv
委托贷款-减值准备 Consignment loan - provision 6N<v&7cSB
固定资产-房屋建筑物 Fixed assets - Buildings KbcmK(`_
固定资产-机器设备 Fixed assets - Plant and machinery WkF60'Hf
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )qL UHE=
固定资产-运输设备 Fixed assets - Automobiles hbOyrjanx
累计折旧 Accumulated depreciation lQ]8PR
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固定资产减值准备 Impairment of fixed assets ]
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工程物资-专用材料 Project material - specific materials t
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工程物资-专用设备 Project material - specific equipment :9O"?FE
工程物资-预付大型设备款 Project material - prepaid for equipment 1e
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production jmH=W)
在建工程 Construction in progress ~hk;OB;
在建工程减值准备 Impairment of construction in progress xaSg'8-
固定资产清理 Disposal of fixed assets z^etH/]Sy
无形资产-专利权 Intangible assets - patent e0nr dM[i
无形资产-非专利技术 Intangible assets - industrial property and know-how W~QH"Sq
无形资产-商标权 Intangible assets - trademark rights P#ro;3S3y
无形资产-土地使用权 Intangible assets - land use rights z
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无形资产-商誉 Intangible assets - goodwill B'kV.3t
无形资产减值准备 Impairment of intangible assets !gKz=-C
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees KIeTZVu$%
其他长期资产 Other long term assets 0?0$6F
递延税款借项 Deferred assets debits R=ipK63
应付票据 Notes payable A;'*>NS
应付帐款 Trade creditors /KCJ)0UU
预收帐款 Adanvances from customers $}TK,/W
代销商品款 Consignment-in payables ^hN.FIzM
其他应交款 Other payable to government kYl')L6
其他应付款 Other creditors l?rT_uO 4
应付股利 Proposed dividends ku&m)'
待转资产价值 Donated assets GcpAj9
预计负债 Accrued liabilities "8%z,lHw
应付短期债券 Short-term debentures payable 9wB}EDZ
其他流动负债 Other current liabilities S
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预提费用 Accrued expenses ?L'4*S]
应付工资 Payroll payable uh8+Y%V
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应付福利费 Welfare payable D#pZN,'
短期借款-抵押借款 Bank loans - Short term - pledged r@.3.Q
短期借款-信用借款 Bank loans - Short term - credit =/6rX"\P
短期借款-担保借款 Bank loans - Short term - guaranteed v6$ }saTX
一年内到期长期借款 Long term loans due within one year @TWt M#
一年内到期长期应付款 Long term payable due within one year :9=J=G*
长期借款 Bank loans - Long term s.8]qQRr
应付债券-债券面值 Bond payable - Par value S7A[HG;
应付债券-债券溢价 Bond payable - Excess $zR[2{bg
应付债券-债券折价 Bond payable - Discount t]QGyW A]
应付债券-应计利息 Bond payable - Accrued interest { yvKUTq`
长期应付款 Long term payable j&qJK,~
专项应付款 Specific payable Vjc*D]
其他长期负债 Other long term liabilities Y2B",v"
应交税金-所得税 Tax payable - income tax u]Eyb),Gy
应交税金-增值税 Tax payable - VAT \`MX\OR
应交税金-营业税 Tax payable - business tax -y+u0,=p.
应交税金-消费税 Tax payable - consumable tax $d +n},[C{
应交税金-其他 Tax payable - others )HFl 0[vT
递延税款贷项 Deferred taxation credit 0nDlqy6b1b
股本 Share capital +=qazE<:0
已归还投资 Investment returned +1]xmnts
利润分配-其他转入 Profit appropriation - other transfer in 1,/L&_=_A
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nd
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w2mL L?P
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund tK$x=9M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "V>7u{T
利润分配-利润归还投资 Profit appropriation - return investment by profit <r1N6(n
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Kr*s]O
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OGC|elSM
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G.}Ex!8R7_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year %mv9+WJN.
资本公积-股本溢价 Capital surplus - share premium (_Ld^^|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [p%OIqC`pB
资本公积-接受现金捐赠 Capital surplus - cash donation G3.MS7J
资本公积-股权投资准备 Capital surplus - investment reserve HVz,liq
资本公积-拨款转入 Capital surplus - subsidiary R8uiLZd
资本公积-外币资本折算差额 Capital surplus - foreign currency translation u\]aUP
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资本公积-其他 Capital surplus - others Q.d Hg7+D
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %~ RO
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7fB:wPlG;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z3lMD'uU3
盈余公积-储备基金 Surplus reserve - reserve fund ic+tn9f\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6E
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment R\oas"
主营业务收入 Sales 0tzMu#
主营业务成本 Cost of sales QCI-YJ&o
主营业务税金及附加 Sales tax 'za4c4b*u
营业费用 Operating expenses ?D^l&`S
管理费用 General and administrative expenses ke(LjRS
财务费用 Financial expenses -i}@o1o\
投资收益 Investment income #$qhxYyd
其他业务收入 Other operating income xP1`FSO8=
营业外收入 Non-operating income wkp|V{k
补贴收入 Subsidy income l*l(QvN_
其他业务支出 Other operating expenses ~TGk`cAM>
营业外支出 Non-operating expenses gXR1nnK
所得税 Income tax j})6O! L.
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