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 。 T8|?mVv s
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现金 Cash in hand 9{j`eAUZl
银行存款 Cash in bank Jj=N+,km
其他货币资金-外埠存款Other monetary assets - cash in other cities eZ[Qhrc
其他货币资金-银行本票 Other monetary assets - cashier‘s check $t}W,?
其他货币资金-银行汇票 Other monetary assets - bank draft $|J+
其他货币资金-信用卡 Other monetary assets - credit cards _/}$X"4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1hi,&h
其他货币资金-存出投资款 Other monetary assets - cash for investment 26k~Z}
短期投资-股票投资 Investments - Short term - stocks B;NK\5>
短期投资-债券投资 Investments - Short term - bonds /
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短期投资-基金投资 Investments - Short term - funds (GL'm[V
短期投资-其他投资 Investments - Short term - others a.gMH
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短期投资跌价准备 Provision for short-term investment ocK4Nxs
长期股权投资-股票投资 Long term equity investment - stocks !^98o:"x
长期股权投资-其他股权投资 Long term equity investment - others <X4f2z{T{@
长期债券投资-债券投资 Long term securities investemnt - bonds K39I j_3
长期债券投资-其他债权投资 Long term securities investment - others XXA'B{@Y)
长期投资减值准备 Provision for long-term investment h?OSmzRLd
应收票据 Notes receivable >yn]h4M
应收股利 Dividends receivable id :
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应收利息 Interest receivable $V?sD{=W
应收帐款 Trade debtors u?MhK#Mr
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors CALD7qMK
预付帐款 Prepayment /|UbYe,
应收补贴款 Allowance receivable ',WJ'g
其他应收款 Other debtors \#w8~+`Gq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;y@zvec4
其他流动资产 Other current assets ^OIo
物资采购 Purchase \I4Uj.'>\
原材料 Raw materials Gsy>"T{CY
包装物 Packing materials +MaEet
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference }b}jw.2Wu
自制半成品 Self-manufactured goods -UzWLVB^
库存商品 Finished goods zZRLFfz<9
商品进销差价 Difference between purchase & sales of commodities $yj*n;
委托加工物资 Consigned processiong material Je9Z:s[
委托代销商品 Consignment-out Op~:z<z
受托代销商品 Consignment-in iiJT%Zq`#
分期收款发出商品 Goods on instalment sales bDh4p]lm
存货跌价准备 Provision for obsolete stocks _4SZ9yu
待摊费用 Prepaid expenses xy!E_CuC$
待处理流动资产损益 Unsettled G/L on current assets +,ar`:x&a
待处理固定资产损益 Unsettled G/L on fixed assets \eQPvkx2
委托贷款-本金 Consignment loan - principle Z"w}`&TC$^
委托贷款-利息 Consignment loan - interest h;r^9g
委托贷款-减值准备 Consignment loan - provision US9aW)8
固定资产-房屋建筑物 Fixed assets - Buildings ~~k0&mK|Q
固定资产-机器设备 Fixed assets - Plant and machinery Fec4 #}|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dJ])`S
固定资产-运输设备 Fixed assets - Automobiles aCQ[Uc<B
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累计折旧 Accumulated depreciation Y`-q[F?\y
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials "oZ_1qi<
工程物资-专用设备 Project material - specific equipment 8L/XZ)
工程物资-预付大型设备款 Project material - prepaid for equipment b 1Wz
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress Wrp+B[{r\
在建工程减值准备 Impairment of construction in progress bZfq?
固定资产清理 Disposal of fixed assets w?nSQBz$
无形资产-专利权 Intangible assets - patent X_D-K F
无形资产-非专利技术 Intangible assets - industrial property and know-how 9
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无形资产-商标权 Intangible assets - trademark rights 3y2L!&'z
无形资产-土地使用权 Intangible assets - land use rights `VGw5o
无形资产-商誉 Intangible assets - goodwill o::9M_;
无形资产减值准备 Impairment of intangible assets <^KW7M}w*c
长期待摊费用 Deferred assets RX?!MDO
未确认融资费用 Unrecognized finance fees `uusUw-Gf
其他长期资产 Other long term assets ]=xX_
递延税款借项 Deferred assets debits Ic!x y
应付票据 Notes payable
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应付帐款 Trade creditors p}gA8o
预收帐款 Adanvances from customers 8JR&s
代销商品款 Consignment-in payables 5{1=BZftZ
其他应交款 Other payable to government ~/aCzx~
其他应付款 Other creditors 0
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应付股利 Proposed dividends ]S9Z5l0
待转资产价值 Donated assets FS @55mQ
预计负债 Accrued liabilities w
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应付短期债券 Short-term debentures payable wnXU=
其他流动负债 Other current liabilities '
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预提费用 Accrued expenses G
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应付工资 Payroll payable UM21Cfqex
应付福利费 Welfare payable d>zC[]1
短期借款-抵押借款 Bank loans - Short term - pledged })(robBkA
短期借款-信用借款 Bank loans - Short term - credit a;~< iB;3"
短期借款-担保借款 Bank loans - Short term - guaranteed $*_79F2zN
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year r#w 7qEtD
长期借款 Bank loans - Long term +`B^D
应付债券-债券面值 Bond payable - Par value -Ks)1w>l
应付债券-债券溢价 Bond payable - Excess tr/.pw6
应付债券-债券折价 Bond payable - Discount xy&*s\=:
应付债券-应计利息 Bond payable - Accrued interest T4ugG?B*
长期应付款 Long term payable ]{+Y!tD
专项应付款 Specific payable pg_H' 0R
其他长期负债 Other long term liabilities `}$bJCSF.n
应交税金-所得税 Tax payable - income tax J#3[,~
应交税金-增值税 Tax payable - VAT e8(Qx3T?b
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax Tl]yl$
应交税金-其他 Tax payable - others THK^u+~LM
递延税款贷项 Deferred taxation credit 4:b'VHW.
股本 Share capital ^x^(Rk}|
已归还投资 Investment returned 8+Gwv
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利润分配-其他转入 Profit appropriation - other transfer in ?pd/cj^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N0\<B-8+,>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H`q[!5~8
利润分配-提取储备基金 Profit appropriation - reserve fund JlRNJ#h>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JdWa
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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 =kK%,Mr
利润分配-利润归还投资 Profit appropriation - return investment by profit l4iklg3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ty%,T.@e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $ZB`4!JxG
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Pl`Nniy
期初未分配利润 Retained earnings, beginning of the year WW^+X~Y
资本公积-股本溢价 Capital surplus - share premium cb{"1z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [!uVo>Q4
资本公积-接受现金捐赠 Capital surplus - cash donation "d}ey=$h4
资本公积-股权投资准备 Capital surplus - investment reserve jPx}-_
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资本公积-拨款转入 Capital surplus - subsidiary f3>DmH#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "i*gJFW|
资本公积-其他 Capital surplus - others :c8d([)$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve itc\wn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m] -cRf)9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AKk&
盈余公积-储备基金 Surplus reserve - reserve fund =WZ@{z9J
盈余公积-企业发展基金 Surplus reserve - enterprise development fund GWWaH+F[h
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]-SJ";aU
主营业务收入 Sales 6'<[QoW];
主营业务成本 Cost of sales *uy<Om
主营业务税金及附加 Sales tax 91q
营业费用 Operating expenses MtoOIkQ
管理费用 General and administrative expenses /J&DYxl":
财务费用 Financial expenses aS\$@41"
投资收益 Investment income F=#V/ #ia
其他业务收入 Other operating income '^$+G0jv
营业外收入 Non-operating income
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补贴收入 Subsidy income n:k4t
其他业务支出 Other operating expenses SQx&4R.
营业外支出 Non-operating expenses ~ ^
所得税 Income tax '4Qsl~[Eh
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