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 。 T]k@g_
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现金 Cash in hand Hqv(X=6
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银行存款 Cash in bank .kV/0!q?
其他货币资金-外埠存款Other monetary assets - cash in other cities <L0_<T
其他货币资金-银行本票 Other monetary assets - cashier‘s check SM?<woY=*
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards SY.V_O$l}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit y6\#{
其他货币资金-存出投资款 Other monetary assets - cash for investment T8 k o P
短期投资-股票投资 Investments - Short term - stocks IYPI5qCR
短期投资-债券投资 Investments - Short term - bonds :}cAq/
短期投资-基金投资 Investments - Short term - funds xNU}uW>>T
短期投资-其他投资 Investments - Short term - others B{<6&bQ
短期投资跌价准备 Provision for short-term investment $TiAJ}:
长期股权投资-股票投资 Long term equity investment - stocks &40dJ~SQ
长期股权投资-其他股权投资 Long term equity investment - others -#h
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长期债券投资-债券投资 Long term securities investemnt - bonds kS>j!U(%d
长期债券投资-其他债权投资 Long term securities investment - others C_o.d~xm
长期投资减值准备 Provision for long-term investment 4}`MV .
应收票据 Notes receivable J<D =\
应收股利 Dividends receivable M_DkjuR
应收利息 Interest receivable DzMk eX
应收帐款 Trade debtors -)/>qFj)
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3dfSu'
预付帐款 Prepayment 7UfyOOFa
应收补贴款 Allowance receivable ~V4|DN[I
其他应收款 Other debtors [;}c@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [ q}WS5Cp
其他流动资产 Other current assets )U?W+0[=
物资采购 Purchase 6AY%onY
原材料 Raw materials ;#*mB`
包装物 Packing materials a+d|9y/k
低值易耗品 Low value consumbles Fwtwf{9I
材料成本差异 Material cost difference wlJ_,wA
自制半成品 Self-manufactured goods _eS*e-@O5
库存商品 Finished goods x.aUuC,$x
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 gxiJ`.D=
委托代销商品 Consignment-out 1JY4E2Q
受托代销商品 Consignment-in V=U %P[S
分期收款发出商品 Goods on instalment sales $J+$8pA
存货跌价准备 Provision for obsolete stocks ZWv$K0agu
待摊费用 Prepaid expenses xxYFWvi
待处理流动资产损益 Unsettled G/L on current assets ;Ti?(n#M>
待处理固定资产损益 Unsettled G/L on fixed assets <qu\q \
委托贷款-本金 Consignment loan - principle b/)UN*~
委托贷款-利息 Consignment loan - interest se-}d.PwL
委托贷款-减值准备 Consignment loan - provision NGxuwHIQ8
固定资产-房屋建筑物 Fixed assets - Buildings afjC~}
固定资产-机器设备 Fixed assets - Plant and machinery "D+QT+sD
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9%8T09I
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固定资产-运输设备 Fixed assets - Automobiles F+X3CB
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累计折旧 Accumulated depreciation mcvTz, ;=
固定资产减值准备 Impairment of fixed assets |( KM 8
工程物资-专用材料 Project material - specific materials c?|/c9f
工程物资-专用设备 Project material - specific equipment Q{RHW@_/
工程物资-预付大型设备款 Project material - prepaid for equipment i
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production IkupW|}rc
在建工程 Construction in progress m&2m' =(
在建工程减值准备 Impairment of construction in progress *i|hcDk
固定资产清理 Disposal of fixed assets PO#FtG
无形资产-专利权 Intangible assets - patent M30_b8[Y_
无形资产-非专利技术 Intangible assets - industrial property and know-how 1BF+sT3
无形资产-商标权 Intangible assets - trademark rights rq=R},p
无形资产-土地使用权 Intangible assets - land use rights ,YH.n>`s+
无形资产-商誉 Intangible assets - goodwill ?r/7:
无形资产减值准备 Impairment of intangible assets p47~vgJN
长期待摊费用 Deferred assets jRGG5w}
未确认融资费用 Unrecognized finance fees Zhw _L
其他长期资产 Other long term assets `g #\ Ws
递延税款借项 Deferred assets debits v / a/
应付票据 Notes payable ]uP{Sj
应付帐款 Trade creditors sM4N`$Is23
预收帐款 Adanvances from customers R,(^fM
代销商品款 Consignment-in payables /c09-$M
其他应交款 Other payable to government 79&Mc,69
其他应付款 Other creditors cq/)Yff@:
应付股利 Proposed dividends {KR/TQ?A
待转资产价值 Donated assets 8`*(lKiL
预计负债 Accrued liabilities 4;_.|!LN
应付短期债券 Short-term debentures payable tZ(Wh
其他流动负债 Other current liabilities bf3)^ 49}
预提费用 Accrued expenses ~j UK-E
应付工资 Payroll payable Re=bJ|wo
应付福利费 Welfare payable a].Bn#AH!C
短期借款-抵押借款 Bank loans - Short term - pledged /8.;
短期借款-信用借款 Bank loans - Short term - credit :D(:(`A=
短期借款-担保借款 Bank loans - Short term - guaranteed 3p7*UVR"
一年内到期长期借款 Long term loans due within one year n^'{{@&(v
一年内到期长期应付款 Long term payable due within one year j,Mp["X&
长期借款 Bank loans - Long term 1r@v
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应付债券-债券面值 Bond payable - Par value GU!|J71z
应付债券-债券溢价 Bond payable - Excess kG%<5QH
应付债券-债券折价 Bond payable - Discount L%fWa2P'
应付债券-应计利息 Bond payable - Accrued interest U5Rzfm4
长期应付款 Long term payable E_$ST3
专项应付款 Specific payable ]J~5{srq:
其他长期负债 Other long term liabilities !\p-|51
应交税金-所得税 Tax payable - income tax CnAh Ef)b
应交税金-增值税 Tax payable - VAT rq$%
应交税金-营业税 Tax payable - business tax p/@z4TCNX
应交税金-消费税 Tax payable - consumable tax 7%JXVP}A
应交税金-其他 Tax payable - others /+'@}u
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递延税款贷项 Deferred taxation credit sH6srwI
股本 Share capital Y5K!DMKY
已归还投资 Investment returned LV`- eW
利润分配-其他转入 Profit appropriation - other transfer in 9)wjVk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2PRGw
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund 9gjx!t>`H
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [<cP~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7 0KZXgBy_
利润分配-利润归还投资 Profit appropriation - return investment by profit 1V)0+_Yv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N#|c2n
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IN_GL18^MV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lnTl"9F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GJ!usv u
期初未分配利润 Retained earnings, beginning of the year LM0TSB?
资本公积-股本溢价 Capital surplus - share premium .2OP>:9F
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5FzG_ w
资本公积-接受现金捐赠 Capital surplus - cash donation 594$X@!v
资本公积-股权投资准备 Capital surplus - investment reserve 1298&C@
资本公积-拨款转入 Capital surplus - subsidiary I4u'b?*
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1w?X~VZAX
资本公积-其他 Capital surplus - others !1|f
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yl|+D]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6Ba>l$/q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `lr\V;o!
盈余公积-储备基金 Surplus reserve - reserve fund !! #\P7P
盈余公积-企业发展基金 Surplus reserve - enterprise development fund b@nbXm]Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5JQq?e)n
主营业务收入 Sales ""TRLs!:M
主营业务成本 Cost of sales ^fH]Rlx
主营业务税金及附加 Sales tax g~N)~]0{
营业费用 Operating expenses J0^p\mG
管理费用 General and administrative expenses QD7>S
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财务费用 Financial expenses R(ay&f%E
投资收益 Investment income df}B:?Ew.
其他业务收入 Other operating income vrh}X[JEw'
营业外收入 Non-operating income =yk#z84<
补贴收入 Subsidy income MwXgaSV
其他业务支出 Other operating expenses VM|8HR7U
营业外支出 Non-operating expenses Q"%L
所得税 Income tax ;sb0,2YyP
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