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 。 1ZL_;k
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现金 Cash in hand YxtkI:C?
银行存款 Cash in bank pHvE`s"Ea
其他货币资金-外埠存款Other monetary assets - cash in other cities -7O/ed+
其他货币资金-银行本票 Other monetary assets - cashier‘s check m6x. "
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其他货币资金-银行汇票 Other monetary assets - bank draft ziycyf.d
其他货币资金-信用卡 Other monetary assets - credit cards DXz8C -
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wY.g-3
其他货币资金-存出投资款 Other monetary assets - cash for investment 668bJ.M\O
短期投资-股票投资 Investments - Short term - stocks nwo!A3w:
短期投资-债券投资 Investments - Short term - bonds l1)pr{A
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others =Yj[MVn
短期投资跌价准备 Provision for short-term investment 4LjSDgA
长期股权投资-股票投资 Long term equity investment - stocks GzXP
长期股权投资-其他股权投资 Long term equity investment - others %~5Q^3$O
长期债券投资-债券投资 Long term securities investemnt - bonds nTU~M~gky
长期债券投资-其他债权投资 Long term securities investment - others na3kHx@
长期投资减值准备 Provision for long-term investment y|Y3,s
应收票据 Notes receivable
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应收股利 Dividends receivable sOxdq"E
应收利息 Interest receivable YhT1P fl
应收帐款 Trade debtors t4k'9Y:
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W{+0iAYnp
预付帐款 Prepayment 3K!0 4\
应收补贴款 Allowance receivable 'Xl>,\'6
其他应收款 Other debtors aTh%oBrtP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _<a)\UR
其他流动资产 Other current assets -NPkN%h
物资采购 Purchase _A|\.(t
原材料 Raw materials `7%eA9*.m
包装物 Packing materials $l;tP
低值易耗品 Low value consumbles 7=.VqC^
材料成本差异 Material cost difference \u_v7g
自制半成品 Self-manufactured goods pInWKj[y1
库存商品 Finished goods _*$B|%k
商品进销差价 Difference between purchase & sales of commodities &&
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委托加工物资 Consigned processiong material fJw=7t-t
委托代销商品 Consignment-out D
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受托代销商品 Consignment-in m90R8 V
分期收款发出商品 Goods on instalment sales eH!|MHe
存货跌价准备 Provision for obsolete stocks bus=LAJt=
待摊费用 Prepaid expenses K2rS[Kdfaq
待处理流动资产损益 Unsettled G/L on current assets e6i./bf3
待处理固定资产损益 Unsettled G/L on fixed assets 8}oDRN!J
委托贷款-本金 Consignment loan - principle [a)~Dui0@\
委托贷款-利息 Consignment loan - interest ;vc lAsJ
委托贷款-减值准备 Consignment loan - provision :_\!t45
固定资产-房屋建筑物 Fixed assets - Buildings n{Qh8"
固定资产-机器设备 Fixed assets - Plant and machinery ,L{o,qzC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @*"<U]
固定资产-运输设备 Fixed assets - Automobiles X_({};mz
累计折旧 Accumulated depreciation }Q=se[((
固定资产减值准备 Impairment of fixed assets ;~:Ryl
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工程物资-专用材料 Project material - specific materials 4`-?r%$,:
工程物资-专用设备 Project material - specific equipment =@KY A(D
工程物资-预付大型设备款 Project material - prepaid for equipment T{H#]BF<E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lcT+$4zk.
在建工程 Construction in progress ROt0<^<
在建工程减值准备 Impairment of construction in progress l6B ^sc*@
固定资产清理 Disposal of fixed assets 9h38`*Im;
无形资产-专利权 Intangible assets - patent ]AC!R{H
无形资产-非专利技术 Intangible assets - industrial property and know-how ua|Z`qUyq
无形资产-商标权 Intangible assets - trademark rights mz VuQ
无形资产-土地使用权 Intangible assets - land use rights !+45=d 5
无形资产-商誉 Intangible assets - goodwill 8cBW] \ v
无形资产减值准备 Impairment of intangible assets %M)oHX1p
长期待摊费用 Deferred assets W3V{Xk|
未确认融资费用 Unrecognized finance fees ;Jbc'V'fm
其他长期资产 Other long term assets YaVc9du7
递延税款借项 Deferred assets debits S7NnC4)=-f
应付票据 Notes payable ;*4tVp,
应付帐款 Trade creditors =7]Q6h@X
预收帐款 Adanvances from customers 8X
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代销商品款 Consignment-in payables VVQ74b
其他应交款 Other payable to government &iND
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其他应付款 Other creditors svq9@!go
应付股利 Proposed dividends !Zyx$2K
待转资产价值 Donated assets n|mJ
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预计负债 Accrued liabilities &Rl3y\
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应付短期债券 Short-term debentures payable [mB(GL
其他流动负债 Other current liabilities `/wq3+ ?
预提费用 Accrued expenses /Xu;/MMpd3
应付工资 Payroll payable qtwT#z;Y
应付福利费 Welfare payable L >Ez-
短期借款-抵押借款 Bank loans - Short term - pledged rGn5QV
短期借款-信用借款 Bank loans - Short term - credit ok>P [
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短期借款-担保借款 Bank loans - Short term - guaranteed O^R:_vb3I
一年内到期长期借款 Long term loans due within one year $XQ;~i
一年内到期长期应付款 Long term payable due within one year `^&15?Wk
长期借款 Bank loans - Long term 1^60I#Vr@
应付债券-债券面值 Bond payable - Par value ySuLt@X
应付债券-债券溢价 Bond payable - Excess fs3-rXoB
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest ]EVe@
长期应付款 Long term payable c6Yf"~TD0
专项应付款 Specific payable orQ
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其他长期负债 Other long term liabilities (w#slTFT
应交税金-所得税 Tax payable - income tax /_:T\`5uO
应交税金-增值税 Tax payable - VAT FU(}=5n
应交税金-营业税 Tax payable - business tax }[KDE{,V
应交税金-消费税 Tax payable - consumable tax pRrqs+IJZ\
应交税金-其他 Tax payable - others A
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递延税款贷项 Deferred taxation credit Q/3tg
股本 Share capital D*XZT{1g
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in (ifqwl62
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N[a ljC-R
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /H%<oAjp6
利润分配-提取储备基金 Profit appropriation - reserve fund %Vw|5yA4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s#+"5&!s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;o_V!<$
利润分配-利润归还投资 Profit appropriation - return investment by profit 0279g
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (pT(&/\8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve n?ZL"!$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Msv*}^>
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %0+h
期初未分配利润 Retained earnings, beginning of the year 0\EpH[m}-
资本公积-股本溢价 Capital surplus - share premium un$ Z7W/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *;OJ~zT
资本公积-接受现金捐赠 Capital surplus - cash donation _uO!N(k.
资本公积-股权投资准备 Capital surplus - investment reserve z\Pe{J
资本公积-拨款转入 Capital surplus - subsidiary &O+sK4P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation k W<Yda<a
资本公积-其他 Capital surplus - others (^DLCP#*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )KaLSL>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D0Vyh"ua
盈余公积-储备基金 Surplus reserve - reserve fund i14[3bPLk!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QD.zU/F~>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %k3NT~
主营业务收入 Sales S+) l[0
主营业务成本 Cost of sales SE,o7_k'S
主营业务税金及附加 Sales tax KMxNH,5
营业费用 Operating expenses ?qd,>
管理费用 General and administrative expenses 3~[`[4n^
财务费用 Financial expenses h*;g0QBkl
投资收益 Investment income T:K"
其他业务收入 Other operating income S s@u,`pr
营业外收入 Non-operating income 3bbp>7V!
补贴收入 Subsidy income 0On?{Bw
其他业务支出 Other operating expenses YVQ_tCC_!
营业外支出 Non-operating expenses krQl^~@
所得税 Income tax /v}P)&
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