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 。 =@ SJyW
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现金 Cash in hand 8,VX%CS#q
银行存款 Cash in bank $~^Y4 }
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其他货币资金-外埠存款Other monetary assets - cash in other cities 40?xu#"
其他货币资金-银行本票 Other monetary assets - cashier‘s check -=;V*;
其他货币资金-银行汇票 Other monetary assets - bank draft 85{2TXQ^%=
其他货币资金-信用卡 Other monetary assets - credit cards Jy
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ire+r
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其他货币资金-存出投资款 Other monetary assets - cash for investment dx.,
短期投资-股票投资 Investments - Short term - stocks =P}BAJ
短期投资-债券投资 Investments - Short term - bonds W~W`fm
短期投资-基金投资 Investments - Short term - funds \Ei(HmEU
短期投资-其他投资 Investments - Short term - others U
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短期投资跌价准备 Provision for short-term investment }Cs.Hm0P
长期股权投资-股票投资 Long term equity investment - stocks 5u:{lcC.X
长期股权投资-其他股权投资 Long term equity investment - others JXhHitUD
长期债券投资-债券投资 Long term securities investemnt - bonds @gc|Z]CV
长期债券投资-其他债权投资 Long term securities investment - others t%k1=Ow5i
长期投资减值准备 Provision for long-term investment #E'aa'P}
应收票据 Notes receivable UZ*Yt
应收股利 Dividends receivable Q`0 k=<
应收利息 Interest receivable Q$`u=-h|
应收帐款 Trade debtors U07G&?/
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors $E
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预付帐款 Prepayment U@'F9UB`
应收补贴款 Allowance receivable W]TO%x{
其他应收款 Other debtors )8,) &F
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets pBR9)T\n
物资采购 Purchase bdx
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原材料 Raw materials <jjn'*44f
包装物 Packing materials :nLhg$wMs
低值易耗品 Low value consumbles ;$FpxurX
材料成本差异 Material cost difference RJ63"F $
自制半成品 Self-manufactured goods [V2
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库存商品 Finished goods /c4@QbB
商品进销差价 Difference between purchase & sales of commodities bMCy=5
委托加工物资 Consigned processiong material $D
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委托代销商品 Consignment-out {y\5 9
受托代销商品 Consignment-in =rL^^MZp
分期收款发出商品 Goods on instalment sales Qzh`x-S
存货跌价准备 Provision for obsolete stocks )a;ou>u
待摊费用 Prepaid expenses gX'nFGqud
待处理流动资产损益 Unsettled G/L on current assets K}KgCJ3
待处理固定资产损益 Unsettled G/L on fixed assets "Vw;y+F}
委托贷款-本金 Consignment loan - principle l,w$!FnmR
委托贷款-利息 Consignment loan - interest k6(9Rw8bCk
委托贷款-减值准备 Consignment loan - provision FV];od&c
固定资产-房屋建筑物 Fixed assets - Buildings J;R1OJs S
固定资产-机器设备 Fixed assets - Plant and machinery IPTEOA<M[
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles B098/`r
累计折旧 Accumulated depreciation #ouE,<
固定资产减值准备 Impairment of fixed assets qiyX{J7Z
工程物资-专用材料 Project material - specific materials I5$]{:L|9
工程物资-专用设备 Project material - specific equipment O\z]1`i*o
工程物资-预付大型设备款 Project material - prepaid for equipment 3B^`xnV
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production QKAt%"1&
在建工程 Construction in progress (Z)F6sZ`8
在建工程减值准备 Impairment of construction in progress H%
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固定资产清理 Disposal of fixed assets MmL)CT
无形资产-专利权 Intangible assets - patent c&]nAn(
无形资产-非专利技术 Intangible assets - industrial property and know-how q"OJF'>w5
无形资产-商标权 Intangible assets - trademark rights P)k!#*
无形资产-土地使用权 Intangible assets - land use rights a*T=;P3(I
无形资产-商誉 Intangible assets - goodwill O)EA2`)E
无形资产减值准备 Impairment of intangible assets 8~6H\.0Q
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees MzP
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其他长期资产 Other long term assets O&vE 5%x
递延税款借项 Deferred assets debits {g@?\
应付票据 Notes payable )^q7s&p/
应付帐款 Trade creditors y$h.k"x`
预收帐款 Adanvances from customers qHtonJc
代销商品款 Consignment-in payables 56JvF*hP
其他应交款 Other payable to government <,\Op=$l3I
其他应付款 Other creditors OdWZYWj
应付股利 Proposed dividends 5p]Cwj<u
待转资产价值 Donated assets mR|;}u;d
预计负债 Accrued liabilities #J_+
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应付短期债券 Short-term debentures payable 4IUdlb
其他流动负债 Other current liabilities NAnccB D!{
预提费用 Accrued expenses lBN1OL[N
应付工资 Payroll payable ZPO+ #,
应付福利费 Welfare payable W81dLeTZg
短期借款-抵押借款 Bank loans - Short term - pledged W5c?f,
短期借款-信用借款 Bank loans - Short term - credit _f1~r^(/T0
短期借款-担保借款 Bank loans - Short term - guaranteed \]7i-[
一年内到期长期借款 Long term loans due within one year >dU.ic?19
一年内到期长期应付款 Long term payable due within one year ROWrkJI>i
长期借款 Bank loans - Long term MjrI0@R
应付债券-债券面值 Bond payable - Par value {<J(*K*\Jo
应付债券-债券溢价 Bond payable - Excess +"8-)'
应付债券-债券折价 Bond payable - Discount *F)+- BB
应付债券-应计利息 Bond payable - Accrued interest <Z:Fnp
长期应付款 Long term payable %X^K5Io
专项应付款 Specific payable QswbIP/>:'
其他长期负债 Other long term liabilities *ke9/hO1i
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT K'tckJ
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应交税金-营业税 Tax payable - business tax F&[MyX U4
应交税金-消费税 Tax payable - consumable tax :3
h'Hr
应交税金-其他 Tax payable - others YZllfw$9
递延税款贷项 Deferred taxation credit \fjr`t]
股本 Share capital M tD{/.D>
已归还投资 Investment returned Ao}J
利润分配-其他转入 Profit appropriation - other transfer in '}pe$=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7~H
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6:$+"@ps
利润分配-提取储备基金 Profit appropriation - reserve fund |w)S
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |(Q !$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \'[C_+;X
利润分配-利润归还投资 Profit appropriation - return investment by profit {%PgR){qR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends j7u\.xu9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6f^q >YP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z}NMDb:t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Duh[(r_
期初未分配利润 Retained earnings, beginning of the year wB0Ke
资本公积-股本溢价 Capital surplus - share premium jYJRG<*e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation vf-cx\y7
资本公积-股权投资准备 Capital surplus - investment reserve ;G\RGU~
资本公积-拨款转入 Capital surplus - subsidiary PYPDK*Ie
资本公积-外币资本折算差额 Capital surplus - foreign currency translation PD$@.pib
资本公积-其他 Capital surplus - others 9u%S<F"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Vh o3I[C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Hs>|-iDs(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z?AX
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment >?yxig:_
主营业务收入 Sales 8*\PWl
主营业务成本 Cost of sales =,WW#tD
主营业务税金及附加 Sales tax q(iM=IeiN
营业费用 Operating expenses \
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管理费用 General and administrative expenses (Ymj
财务费用 Financial expenses }_GI%+t
投资收益 Investment income '"~ 2xiin
其他业务收入 Other operating income eT<T[; m
营业外收入 Non-operating income tuW
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补贴收入 Subsidy income B$)&;Q
其他业务支出 Other operating expenses 9EI Oa/*
营业外支出 Non-operating expenses g2t'u4>
所得税 Income tax {S2?
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