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 。 #E[0ys1O
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现金 Cash in hand +vH4MwG$.&
银行存款 Cash in bank H}!r|nG
其他货币资金-外埠存款Other monetary assets - cash in other cities h
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其他货币资金-银行本票 Other monetary assets - cashier‘s check `uFdwO'DD
其他货币资金-银行汇票 Other monetary assets - bank draft _$'ashF
其他货币资金-信用卡 Other monetary assets - credit cards Dv"9qk
其他货币资金-信用证保证金 Other monetary assets - L/C deposit sK{e*[I>W
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 8}[).d160
短期投资-债券投资 Investments - Short term - bonds XSDpRo
短期投资-基金投资 Investments - Short term - funds Y73C5.dNcE
短期投资-其他投资 Investments - Short term - others do%&m]#;
短期投资跌价准备 Provision for short-term investment eRYK3W
长期股权投资-股票投资 Long term equity investment - stocks )4OxY[2J
长期股权投资-其他股权投资 Long term equity investment - others ixFi{_
长期债券投资-债券投资 Long term securities investemnt - bonds @F
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长期债券投资-其他债权投资 Long term securities investment - others eDMO]5}Ht
长期投资减值准备 Provision for long-term investment i. "v4D
应收票据 Notes receivable
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应收股利 Dividends receivable 8mMQ[#0:}
应收利息 Interest receivable f 2.HF@
应收帐款 Trade debtors P?\6@_ Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors M7T5
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预付帐款 Prepayment j^'go&p
应收补贴款 Allowance receivable 53D]3
其他应收款 Other debtors x4 yR8n(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors r"
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其他流动资产 Other current assets L#J1b!D&<6
物资采购 Purchase Za9qjBH
原材料 Raw materials uYN`:b8
包装物 Packing materials -~1~I
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低值易耗品 Low value consumbles Wc#24:OKe3
材料成本差异 Material cost difference WMdg1J+~
自制半成品 Self-manufactured goods Oz95
库存商品 Finished goods 6N4~~O
商品进销差价 Difference between purchase & sales of commodities Y|n"dMrL
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out WE?5ehEme
受托代销商品 Consignment-in tA;}h7/Lc~
分期收款发出商品 Goods on instalment sales oxs#866x
存货跌价准备 Provision for obsolete stocks q1,~
待摊费用 Prepaid expenses 3u=g6W2 F
待处理流动资产损益 Unsettled G/L on current assets u_enqC3
待处理固定资产损益 Unsettled G/L on fixed assets b;n[mk
委托贷款-本金 Consignment loan - principle xpt:BBo
委托贷款-利息 Consignment loan - interest CrLrw T
委托贷款-减值准备 Consignment loan - provision r;{.%s7
固定资产-房屋建筑物 Fixed assets - Buildings [WmM6UEVS
固定资产-机器设备 Fixed assets - Plant and machinery :>
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;TYBx24vD'
固定资产-运输设备 Fixed assets - Automobiles b9krOe*j
累计折旧 Accumulated depreciation t_^4`dW`
固定资产减值准备 Impairment of fixed assets C]6O!Pb0
工程物资-专用材料 Project material - specific materials 1#x0 q:6
工程物资-专用设备 Project material - specific equipment Da|z"I
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工程物资-预付大型设备款 Project material - prepaid for equipment oU8q o-J1H
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production I,tud!p`
在建工程 Construction in progress w:0E(z
在建工程减值准备 Impairment of construction in progress iTwm3V
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固定资产清理 Disposal of fixed assets !g[Zfo2r"
无形资产-专利权 Intangible assets - patent 'DR!9De
无形资产-非专利技术 Intangible assets - industrial property and know-how hb$Ce'}N
无形资产-商标权 Intangible assets - trademark rights jp,4h4C^)
无形资产-土地使用权 Intangible assets - land use rights G\i9:7 `
无形资产-商誉 Intangible assets - goodwill It(_v
无形资产减值准备 Impairment of intangible assets j%kncGS
长期待摊费用 Deferred assets Nb\4 /;#
未确认融资费用 Unrecognized finance fees V0@=^Bls
其他长期资产 Other long term assets gdc<ZYcM
递延税款借项 Deferred assets debits 2G7Wi!J
应付票据 Notes payable @{Q4^'K"
应付帐款 Trade creditors [JiH\+XLPs
预收帐款 Adanvances from customers {c'lhUB
代销商品款 Consignment-in payables 4Z*/WsCv
其他应交款 Other payable to government o&%g8=
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其他应付款 Other creditors $FV NCFN%
应付股利 Proposed dividends I9Xuok!0>=
待转资产价值 Donated assets sC'`~}C
预计负债 Accrued liabilities P
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应付短期债券 Short-term debentures payable FrS]|=LJhX
其他流动负债 Other current liabilities jcOcWB|
预提费用 Accrued expenses 79gT+~z
应付工资 Payroll payable !L(^(;$Kgr
应付福利费 Welfare payable (QEG4&9
短期借款-抵押借款 Bank loans - Short term - pledged [y(MCf19
短期借款-信用借款 Bank loans - Short term - credit pBHRa?Y5
短期借款-担保借款 Bank loans - Short term - guaranteed .('SW\u-
一年内到期长期借款 Long term loans due within one year K-v#.e4
一年内到期长期应付款 Long term payable due within one year q V=!ORuj
长期借款 Bank loans - Long term oJ^P(] dw
应付债券-债券面值 Bond payable - Par value q9"96({\@
应付债券-债券溢价 Bond payable - Excess Wr
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应付债券-债券折价 Bond payable - Discount /uc>@!F
应付债券-应计利息 Bond payable - Accrued interest I7onX,U+
长期应付款 Long term payable 3]Ct6
专项应付款 Specific payable Txu/{M,
其他长期负债 Other long term liabilities #qki
应交税金-所得税 Tax payable - income tax )lkjqFQ(
应交税金-增值税 Tax payable - VAT C%u28|
应交税金-营业税 Tax payable - business tax {7[Ox<Ho
应交税金-消费税 Tax payable - consumable tax Jy)/%p~
应交税金-其他 Tax payable - others sJZiI}Xc
递延税款贷项 Deferred taxation credit >4TO=i
股本 Share capital itz,mrP
已归还投资 Investment returned MgZ/(X
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利润分配-其他转入 Profit appropriation - other transfer in L(-4w+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -).C
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Wtnfa{gP%
利润分配-提取储备基金 Profit appropriation - reserve fund \bXa&Lq
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 10&8-p1/mc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Rq -ZL{LR7
利润分配-利润归还投资 Profit appropriation - return investment by profit pglVR </
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )%TmAaj9d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b%+Xy8a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ).O)p9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~N4m1s"
期初未分配利润 Retained earnings, beginning of the year w0.
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资本公积-股本溢价 Capital surplus - share premium xT8?&Bx
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @7}W=HB
资本公积-接受现金捐赠 Capital surplus - cash donation X$
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资本公积-股权投资准备 Capital surplus - investment reserve [),ige
资本公积-拨款转入 Capital surplus - subsidiary y_)FA"IkE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kJU2C=m@e2
资本公积-其他 Capital surplus - others gXU8hTd8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8ag!K*\V<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6Wn1{v0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A/(a`"mK|'
盈余公积-储备基金 Surplus reserve - reserve fund t20K!}D_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund btB%[]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /
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主营业务收入 Sales ~*7]r`6\@
主营业务成本 Cost of sales l (o~-i\M
主营业务税金及附加 Sales tax XW/o<[91
营业费用 Operating expenses /Oono6j
管理费用 General and administrative expenses *8q.YuZ
财务费用 Financial expenses pg.%Pdr<$
投资收益 Investment income tPvpJX6kP
其他业务收入 Other operating income e20-h3h+
营业外收入 Non-operating income KvSG;
补贴收入 Subsidy income HW|IILFB
其他业务支出 Other operating expenses $b\P|#A
营业外支出 Non-operating expenses b>k
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所得税 Income tax WIOV2+
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