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 。 &novkkqY
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现金 Cash in hand ]GKx[F{)
银行存款 Cash in bank ~c$ts&Cl
其他货币资金-外埠存款Other monetary assets - cash in other cities bv>lm56
其他货币资金-银行本票 Other monetary assets - cashier‘s check #gJ~ {tA:
其他货币资金-银行汇票 Other monetary assets - bank draft y@\Q@
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其他货币资金-信用卡 Other monetary assets - credit cards 166c\QO
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $=xQ X
其他货币资金-存出投资款 Other monetary assets - cash for investment bMOM`At>z
短期投资-股票投资 Investments - Short term - stocks ]Ja8i%LjOG
短期投资-债券投资 Investments - Short term - bonds lA-!~SM v"
短期投资-基金投资 Investments - Short term - funds 1y-lZ}s_
短期投资-其他投资 Investments - Short term - others 3N0X?* (x|
短期投资跌价准备 Provision for short-term investment ruA+1-<f
长期股权投资-股票投资 Long term equity investment - stocks @Qjl`SL%O^
长期股权投资-其他股权投资 Long term equity investment - others _D,f4.R
长期债券投资-债券投资 Long term securities investemnt - bonds kDl4t]j
长期债券投资-其他债权投资 Long term securities investment - others gLMea:
长期投资减值准备 Provision for long-term investment e0WSHg=6@
应收票据 Notes receivable 6cT~irP
应收股利 Dividends receivable x$J.SbW
应收利息 Interest receivable +xBK^5/x
应收帐款 Trade debtors <i\zfa'6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
uPC qO+f
预付帐款 Prepayment f"<@6Axq
应收补贴款 Allowance receivable Dke($Jr{
其他应收款 Other debtors 'S4EKV]
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /uXRZ
其他流动资产 Other current assets AKCfoJ
物资采购 Purchase Etc?; Z[F#
原材料 Raw materials pkN:D+gS
包装物 Packing materials X>Xp&o
低值易耗品 Low value consumbles ]{2{:`s
材料成本差异 Material cost difference m|2]lb
自制半成品 Self-manufactured goods &Pg-|Ql
库存商品 Finished goods ; (0(8G
商品进销差价 Difference between purchase & sales of commodities kbp(
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委托加工物资 Consigned processiong material avt>saR
委托代销商品 Consignment-out io r [v
受托代销商品 Consignment-in y(3c{y@~X
分期收款发出商品 Goods on instalment sales .4C[D{4
存货跌价准备 Provision for obsolete stocks Lr?4Y
待摊费用 Prepaid expenses ~d7Wjn$@
待处理流动资产损益 Unsettled G/L on current assets }#W`<,*rL.
待处理固定资产损益 Unsettled G/L on fixed assets Jt>[]g$
委托贷款-本金 Consignment loan - principle cv*Q]F1%
委托贷款-利息 Consignment loan - interest j*La,iF
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings <.=#EV^i
固定资产-机器设备 Fixed assets - Plant and machinery Ce5w0&VlS
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /q"d`!h)w
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation |;.Pj3)-
固定资产减值准备 Impairment of fixed assets 0gOrW=
工程物资-专用材料 Project material - specific materials Ng'ZAG;O
工程物资-专用设备 Project material - specific equipment JXLWRe
工程物资-预付大型设备款 Project material - prepaid for equipment g#'fd/?Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NrJ_6sjF0g
在建工程 Construction in progress ^/ DII`A
在建工程减值准备 Impairment of construction in progress P7wqZ?
固定资产清理 Disposal of fixed assets \n*7#aX/
无形资产-专利权 Intangible assets - patent /y9J)lx
无形资产-非专利技术 Intangible assets - industrial property and know-how .qIy7_^
无形资产-商标权 Intangible assets - trademark rights R7B,Q(q2-
无形资产-土地使用权 Intangible assets - land use rights y KYP
无形资产-商誉 Intangible assets - goodwill \>Ga-gv6/
无形资产减值准备 Impairment of intangible assets )zW%\s*'
长期待摊费用 Deferred assets q
M_/
未确认融资费用 Unrecognized finance fees 'Uko^R)(
其他长期资产 Other long term assets T}t E/
递延税款借项 Deferred assets debits =CKuiO.j
应付票据 Notes payable '6o`^u>
应付帐款 Trade creditors {C/L5cZ]J
预收帐款 Adanvances from customers aVQSN
代销商品款 Consignment-in payables 9QH9gdiw
其他应交款 Other payable to government gv#c~cX]
其他应付款 Other creditors J+71FP`ZH
应付股利 Proposed dividends %kK
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待转资产价值 Donated assets Z&dr0w8
预计负债 Accrued liabilities 0i5y(m&7
应付短期债券 Short-term debentures payable tM^;
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其他流动负债 Other current liabilities Hbjb7Y?[
预提费用 Accrued expenses =& q-[JW
应付工资 Payroll payable #*Yi4Cn<
应付福利费 Welfare payable U/X|i /
短期借款-抵押借款 Bank loans - Short term - pledged $(@o$%d
短期借款-信用借款 Bank loans - Short term - credit QE45!Zg
短期借款-担保借款 Bank loans - Short term - guaranteed 7b&JX'`Mb
一年内到期长期借款 Long term loans due within one year \LdmGv@&
一年内到期长期应付款 Long term payable due within one year &o*s !u
长期借款 Bank loans - Long term pHen>BA[
应付债券-债券面值 Bond payable - Par value j{{~Z M
应付债券-债券溢价 Bond payable - Excess OU,PO2xX9
应付债券-债券折价 Bond payable - Discount yV:EK{E
应付债券-应计利息 Bond payable - Accrued interest EjR_-8@FK
长期应付款 Long term payable PPoI>J
专项应付款 Specific payable n#+%!HTh
其他长期负债 Other long term liabilities L$+d.=]
应交税金-所得税 Tax payable - income tax ~A`&/U
应交税金-增值税 Tax payable - VAT 9Fy\t{ks
应交税金-营业税 Tax payable - business tax .M
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应交税金-消费税 Tax payable - consumable tax eg"=H50
应交税金-其他 Tax payable - others R^J.?>0
递延税款贷项 Deferred taxation credit U1,~bO9
股本 Share capital w]>"'o{{
已归还投资 Investment returned Gnbfy4Z
利润分配-其他转入 Profit appropriation - other transfer in NP K#].F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f^W[;w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,vPe}OKj
利润分配-提取储备基金 Profit appropriation - reserve fund 0jxO |N2)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I1Hw"G"&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?EI'^xg
利润分配-利润归还投资 Profit appropriation - return investment by profit {&2$[g=[ ^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tcBC!
_vF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PsU9R#HL1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \Fj5v$J-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "?apgx 6
期初未分配利润 Retained earnings, beginning of the year B4]AFRI
资本公积-股本溢价 Capital surplus - share premium Qq#Ff\|4u(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
q} ]'Q
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资本公积-接受现金捐赠 Capital surplus - cash donation t"<s} ~
资本公积-股权投资准备 Capital surplus - investment reserve &/Eg2
资本公积-拨款转入 Capital surplus - subsidiary tHrK~|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation g%`i=s&N%
资本公积-其他 Capital surplus - others Y,k(#=wg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j?EskT6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9YP*f
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5Z/yhF.{
盈余公积-储备基金 Surplus reserve - reserve fund D
t.0YKF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \Sg<='/{L;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;wJ~ha C
主营业务收入 Sales ePf+[pV3
主营业务成本 Cost of sales Lltc4Mzw
主营业务税金及附加 Sales tax &^V~cJ
营业费用 Operating expenses t?gJNOV
管理费用 General and administrative expenses QL2Nz@|k
财务费用 Financial expenses 7FAIew\r
投资收益 Investment income =EQJqj1T
其他业务收入 Other operating income "r
u]?{v
营业外收入 Non-operating income k@#5$Ejc2
补贴收入 Subsidy income x&'o ]Y
其他业务支出 Other operating expenses 6SE6AL<b
营业外支出 Non-operating expenses <3d;1o
所得税 Income tax <lUOJV{&\
pX@Si3G
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