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 。 tn"Y9
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现金 Cash in hand ^t\kLU
银行存款 Cash in bank M3DxapG
其他货币资金-外埠存款Other monetary assets - cash in other cities IW5*9)N?
其他货币资金-银行本票 Other monetary assets - cashier‘s check `V]egdO
其他货币资金-银行汇票 Other monetary assets - bank draft >&$ $(Bp
其他货币资金-信用卡 Other monetary assets - credit cards C_;HaQiu
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Am>_4
其他货币资金-存出投资款 Other monetary assets - cash for investment % MfGVx}nG
短期投资-股票投资 Investments - Short term - stocks Aivu %}_|
短期投资-债券投资 Investments - Short term - bonds K)yCrEZ
短期投资-基金投资 Investments - Short term - funds a/`c ef
短期投资-其他投资 Investments - Short term - others E9yFREvQc
短期投资跌价准备 Provision for short-term investment EO4"Z@ji
长期股权投资-股票投资 Long term equity investment - stocks @?<N +qdH>
长期股权投资-其他股权投资 Long term equity investment - others 4?9soc
长期债券投资-债券投资 Long term securities investemnt - bonds *4(/t$)pEl
长期债券投资-其他债权投资 Long term securities investment - others ^/_\etV
长期投资减值准备 Provision for long-term investment z1Bj_u{
应收票据 Notes receivable YH/S2 D
应收股利 Dividends receivable c*y$bf<
应收利息 Interest receivable 2x)0?N[$O
应收帐款 Trade debtors :)KTZ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors fOqS|1rC
预付帐款 Prepayment 1VhoJGH;C
应收补贴款 Allowance receivable .yctE:n
其他应收款 Other debtors E[ )7tr
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors '_q: vj
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其他流动资产 Other current assets uznoyj6g
物资采购 Purchase 5?V?
原材料 Raw materials .nj?;).
包装物 Packing materials Fpj6Atk
低值易耗品 Low value consumbles ATYQ6E[{MV
材料成本差异 Material cost difference D%c7JK
自制半成品 Self-manufactured goods ,omp F$%
库存商品 Finished goods 6MLN>)t
商品进销差价 Difference between purchase & sales of commodities 7&;[an^w
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out c8k6(#\
受托代销商品 Consignment-in jjS{q
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分期收款发出商品 Goods on instalment sales ,cGwtt(
存货跌价准备 Provision for obsolete stocks |QAeQWP+1
待摊费用 Prepaid expenses 4
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待处理流动资产损益 Unsettled G/L on current assets {Y3_I\H8{
待处理固定资产损益 Unsettled G/L on fixed assets dO 1-c`
委托贷款-本金 Consignment loan - principle % +kT
委托贷款-利息 Consignment loan - interest s
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委托贷款-减值准备 Consignment loan - provision U /1[~429
固定资产-房屋建筑物 Fixed assets - Buildings eZN3H"H
固定资产-机器设备 Fixed assets - Plant and machinery @e.OU(Bf
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R,d70w
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固定资产-运输设备 Fixed assets - Automobiles Sy+]SeF&
累计折旧 Accumulated depreciation a@5xz)
固定资产减值准备 Impairment of fixed assets 8!o{W=m^4
工程物资-专用材料 Project material - specific materials Z,|1G6f@
工程物资-专用设备 Project material - specific equipment E< zT
工程物资-预付大型设备款 Project material - prepaid for equipment VgFF+Eg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production X/`#5<x
在建工程 Construction in progress y (c|5CQ
在建工程减值准备 Impairment of construction in progress b2/N H1A
固定资产清理 Disposal of fixed assets fG8}= xH_&
无形资产-专利权 Intangible assets - patent 4pfix1F g
无形资产-非专利技术 Intangible assets - industrial property and know-how C0t+Q
无形资产-商标权 Intangible assets - trademark rights ?BHWzo!
无形资产-土地使用权 Intangible assets - land use rights `5k6s,
无形资产-商誉 Intangible assets - goodwill %vf2||a$BS
无形资产减值准备 Impairment of intangible assets s3MM
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长期待摊费用 Deferred assets DJ
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未确认融资费用 Unrecognized finance fees 5oT2)yz
其他长期资产 Other long term assets eB<V%,%N#
递延税款借项 Deferred assets debits uhC=
应付票据 Notes payable DuO%B
应付帐款 Trade creditors O, ``\(P
预收帐款 Adanvances from customers s{"`=dKT
代销商品款 Consignment-in payables )MD*)O
其他应交款 Other payable to government 7U{b+=,wK
其他应付款 Other creditors lry&)G=5
应付股利 Proposed dividends 4P O%
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待转资产价值 Donated assets N1s$3Ul
预计负债 Accrued liabilities :]u}xDv3
应付短期债券 Short-term debentures payable RKoP6LGw
其他流动负债 Other current liabilities (2O} B.6
预提费用 Accrued expenses I9*BENkR
应付工资 Payroll payable uJIRk$
应付福利费 Welfare payable z~}StCH(
短期借款-抵押借款 Bank loans - Short term - pledged l$p_])x
短期借款-信用借款 Bank loans - Short term - credit ~x0-iBF
短期借款-担保借款 Bank loans - Short term - guaranteed \c9t]py<.h
一年内到期长期借款 Long term loans due within one year aV?}+Y{#
一年内到期长期应付款 Long term payable due within one year {x&jh|f`g
长期借款 Bank loans - Long term ^O$[Y9~*
应付债券-债券面值 Bond payable - Par value RXx?/\~yd;
应付债券-债券溢价 Bond payable - Excess ArmL,
应付债券-债券折价 Bond payable - Discount HjUw[Yz+6
应付债券-应计利息 Bond payable - Accrued interest 7uv/@(J"$
长期应付款 Long term payable XZep7d}
专项应付款 Specific payable CYFas:rPLT
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax t'=~"?T/o
应交税金-增值税 Tax payable - VAT _V7^sk!
应交税金-营业税 Tax payable - business tax j quSR=
应交税金-消费税 Tax payable - consumable tax zNsL^;uT
应交税金-其他 Tax payable - others N}l]Ilm$34
递延税款贷项 Deferred taxation credit U3_yEvZ
股本 Share capital 2=Y_Qrhi
已归还投资 Investment returned D25gg
利润分配-其他转入 Profit appropriation - other transfer in /ie3
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $Va]vC8?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :_~
PU$%0
利润分配-提取储备基金 Profit appropriation - reserve fund pZ_FVID
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,3@15j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit f<> YYeY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~U7\ LBF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o$blPTN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -YRL>]1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :WfB!4%!
期初未分配利润 Retained earnings, beginning of the year { ck
资本公积-股本溢价 Capital surplus - share premium UB&S 2g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vq0M[Vy
资本公积-接受现金捐赠 Capital surplus - cash donation @rK>yPhf
资本公积-股权投资准备 Capital surplus - investment reserve Z'EO
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation q|
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资本公积-其他 Capital surplus - others ~gi( 1<#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^pQ;0[9Y0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mk`cyN>m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bZOy~F|
盈余公积-储备基金 Surplus reserve - reserve fund yz2oS|0 '
盈余公积-企业发展基金 Surplus reserve - enterprise development fund qT<qu(V:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3 ?|; on
主营业务收入 Sales zIYr0k*%
主营业务成本 Cost of sales ?;KJ
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主营业务税金及附加 Sales tax ^0ZKHR(}e
营业费用 Operating expenses K_lL\
管理费用 General and administrative expenses B> "r -O
财务费用 Financial expenses 4|Gs(^nU
投资收益 Investment income /"%IhX-
其他业务收入 Other operating income oIL+@}u7
营业外收入 Non-operating income -< dMD_
补贴收入 Subsidy income fkv{\zN
其他业务支出 Other operating expenses #PLB
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营业外支出 Non-operating expenses l3 pW{p
所得税 Income tax q=0{E0@9({
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