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 。 hVlL"w*1
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现金 Cash in hand 1xx-}AIH#
银行存款 Cash in bank LHacHv
其他货币资金-外埠存款Other monetary assets - cash in other cities XJQ[aU"[]N
其他货币资金-银行本票 Other monetary assets - cashier‘s check X{ Nif G
其他货币资金-银行汇票 Other monetary assets - bank draft <1@_MYo
其他货币资金-信用卡 Other monetary assets - credit cards :l6sESr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit u'N'<(\k
其他货币资金-存出投资款 Other monetary assets - cash for investment {
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短期投资-股票投资 Investments - Short term - stocks 4Q]+tXes
短期投资-债券投资 Investments - Short term - bonds +28FB[W
短期投资-基金投资 Investments - Short term - funds ;hg]5r_
短期投资-其他投资 Investments - Short term - others 0zEn`rq&
短期投资跌价准备 Provision for short-term investment @^P=jXi<
长期股权投资-股票投资 Long term equity investment - stocks b\^.5SEw
长期股权投资-其他股权投资 Long term equity investment - others pa+y(!G
长期债券投资-债券投资 Long term securities investemnt - bonds _2TIan}
长期债券投资-其他债权投资 Long term securities investment - others fkx
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长期投资减值准备 Provision for long-term investment p<![JeV
应收票据 Notes receivable }FFW,x
应收股利 Dividends receivable +/Z:L$C6
应收利息 Interest receivable O@ "6)/
应收帐款 Trade debtors O" z=+79q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {g);HnmPN
预付帐款 Prepayment xF ,J[Aj
应收补贴款 Allowance receivable hsl Js^
其他应收款 Other debtors a.
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Xu'u"amt
其他流动资产 Other current assets beq)Frn^
物资采购 Purchase G?[#<W@+
原材料 Raw materials F\XzP\
包装物 Packing materials 9@S
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低值易耗品 Low value consumbles Bz24U wcZ
材料成本差异 Material cost difference ?G3OAx?<
自制半成品 Self-manufactured goods uxR_(~8
库存商品 Finished goods 9(H8MUF0{
商品进销差价 Difference between purchase & sales of commodities %;zA_Wg
委托加工物资 Consigned processiong material AQFx>:in
委托代销商品 Consignment-out lID5mg31
受托代销商品 Consignment-in )`U T#5
分期收款发出商品 Goods on instalment sales + W +
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存货跌价准备 Provision for obsolete stocks +\{!jB*g
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets }we"IqLb
待处理固定资产损益 Unsettled G/L on fixed assets lxxK6;r~>
委托贷款-本金 Consignment loan - principle UL{Xe&sT
委托贷款-利息 Consignment loan - interest xXyzzr1[
委托贷款-减值准备 Consignment loan - provision ZkK +?:9
固定资产-房屋建筑物 Fixed assets - Buildings {~=[d`t
固定资产-机器设备 Fixed assets - Plant and machinery -Y+[`0$'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G&;W
固定资产-运输设备 Fixed assets - Automobiles @c&)K^v8
累计折旧 Accumulated depreciation vF*H5\ m<a
固定资产减值准备 Impairment of fixed assets F 6SIhf.;
工程物资-专用材料 Project material - specific materials |_ ;-~bmb
工程物资-专用设备 Project material - specific equipment )\s:.<?EQ
工程物资-预付大型设备款 Project material - prepaid for equipment W`;E-28Dg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]r#tJT`M
在建工程 Construction in progress QALMF rWH
在建工程减值准备 Impairment of construction in progress t=U[ ;?
固定资产清理 Disposal of fixed assets ))+R*k%
无形资产-专利权 Intangible assets - patent 9,F(f}(t
无形资产-非专利技术 Intangible assets - industrial property and know-how 3nG(z
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无形资产-商标权 Intangible assets - trademark rights EGV@L#
无形资产-土地使用权 Intangible assets - land use rights yJgnw6>r2
无形资产-商誉 Intangible assets - goodwill kiXa2Yn*(d
无形资产减值准备 Impairment of intangible assets I]} MK?
长期待摊费用 Deferred assets cOS|B1xG
未确认融资费用 Unrecognized finance fees {wd.aUB
其他长期资产 Other long term assets <;acWT?(
递延税款借项 Deferred assets debits TeG'cKz
应付票据 Notes payable NW~n+uk5v
应付帐款 Trade creditors 6)H70VPJ
预收帐款 Adanvances from customers txliZ|.O
代销商品款 Consignment-in payables T$'Ja'9Kj
其他应交款 Other payable to government VGe/;&1h
其他应付款 Other creditors kKCkjA:o##
应付股利 Proposed dividends 3L#KHTM
待转资产价值 Donated assets 8_ju.h[
预计负债 Accrued liabilities 8mMrGf[Q\
应付短期债券 Short-term debentures payable 2O4UytN
其他流动负债 Other current liabilities BV7GzJ2([{
预提费用 Accrued expenses o{:D
应付工资 Payroll payable ##FN0|e&
应付福利费 Welfare payable Vg2s~ce{
短期借款-抵押借款 Bank loans - Short term - pledged |>p\*Dl}H
短期借款-信用借款 Bank loans - Short term - credit }G-qOt
短期借款-担保借款 Bank loans - Short term - guaranteed fOrqY,P'
一年内到期长期借款 Long term loans due within one year @P)GDB7A
一年内到期长期应付款 Long term payable due within one year rj,Sk~0Q
长期借款 Bank loans - Long term \24neD4cM@
应付债券-债券面值 Bond payable - Par value J
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应付债券-债券溢价 Bond payable - Excess CjIkRa@!x
应付债券-债券折价 Bond payable - Discount Kw'A%7^e
应付债券-应计利息 Bond payable - Accrued interest %1e`R*I
长期应付款 Long term payable 8;+t.{
专项应付款 Specific payable 0xH$!?{b
其他长期负债 Other long term liabilities F[Peil+|`
应交税金-所得税 Tax payable - income tax &?x^I{j
应交税金-增值税 Tax payable - VAT 20hE)!A
应交税金-营业税 Tax payable - business tax jp2l}C
应交税金-消费税 Tax payable - consumable tax o%CBSm]
应交税金-其他 Tax payable - others Th@L68
递延税款贷项 Deferred taxation credit {KODwP'~
股本 Share capital Tqm9><
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已归还投资 Investment returned >6(nW:I0y
利润分配-其他转入 Profit appropriation - other transfer in !dmI}<@&k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BEu9gu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |QXW$
利润分配-提取储备基金 Profit appropriation - reserve fund nfl6`)oW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jLcW;7OAC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W"z!sf5U
利润分配-利润归还投资 Profit appropriation - return investment by profit L(}T-.,Slr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends I'J=I{p*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oA73\BFfP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ynDa4HB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {iHC;a5gb$
期初未分配利润 Retained earnings, beginning of the year ptrLnJ|%
资本公积-股本溢价 Capital surplus - share premium ]`+>{Sx 1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e8P
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资本公积-接受现金捐赠 Capital surplus - cash donation ()XL}~I{!A
资本公积-股权投资准备 Capital surplus - investment reserve UPLr[>Q#
资本公积-拨款转入 Capital surplus - subsidiary u5%.T0
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lv#DIQ8y
资本公积-其他 Capital surplus - others U9kt7#@FDK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (\M&/X~q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~I2IgEj>]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6`F_js.a
盈余公积-储备基金 Surplus reserve - reserve fund dZv-lMYBE
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5a-8/.}cP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment MNkysB(
主营业务收入 Sales c1e7h l
主营业务成本 Cost of sales llQDZ}T
主营业务税金及附加 Sales tax +5 @8't
营业费用 Operating expenses 0
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管理费用 General and administrative expenses >.~^(
财务费用 Financial expenses }1epn#O_4
投资收益 Investment income Ks9"U^bPs
其他业务收入 Other operating income b\H~Ot[i
营业外收入 Non-operating income |j
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补贴收入 Subsidy income _?`3zm4
其他业务支出 Other operating expenses DKYrh-MN
营业外支出 Non-operating expenses ~(G]-__B<
所得税 Income tax oZP:}= F
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