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 。 #l?E2
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现金 Cash in hand -b`O"Ck*
银行存款 Cash in bank @zGz8IF
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check Qf#=Y j
其他货币资金-银行汇票 Other monetary assets - bank draft )~[rb<:)b
其他货币资金-信用卡 Other monetary assets - credit cards &b:SDl6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit D@
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其他货币资金-存出投资款 Other monetary assets - cash for investment [.j&~\AG
短期投资-股票投资 Investments - Short term - stocks Yw_^]:~
短期投资-债券投资 Investments - Short term - bonds D(&XmC[\Y
短期投资-基金投资 Investments - Short term - funds NA;OT7X[
短期投资-其他投资 Investments - Short term - others J,Rp&tavt:
短期投资跌价准备 Provision for short-term investment k(23Zt]
长期股权投资-股票投资 Long term equity investment - stocks = Y`e?\#`
长期股权投资-其他股权投资 Long term equity investment - others %-J}m
长期债券投资-债券投资 Long term securities investemnt - bonds eWWtMnq
长期债券投资-其他债权投资 Long term securities investment - others UsQh+W"?
长期投资减值准备 Provision for long-term investment fIwG9cR
应收票据 Notes receivable '74*-yd
应收股利 Dividends receivable I:Q3r"1
应收利息 Interest receivable 6O0CF}B*
应收帐款 Trade debtors M>_
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors e` {F7rd:
预付帐款 Prepayment *1c1XN<7
应收补贴款 Allowance receivable GMW,
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其他应收款 Other debtors # ;3v4P
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8RaRXnJ
其他流动资产 Other current assets KzWqHq
物资采购 Purchase P?/Mrz
原材料 Raw materials m[8?d~
包装物 Packing materials 9[,+4&wX7
低值易耗品 Low value consumbles ^={s(B2
材料成本差异 Material cost difference n>k 1D
自制半成品 Self-manufactured goods i!u
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库存商品 Finished goods gPqdl6#c
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 h"ZR`?h
委托代销商品 Consignment-out Mp,aQ0bNS
受托代销商品 Consignment-in y1Op Z
分期收款发出商品 Goods on instalment sales >& `;@ZOH
存货跌价准备 Provision for obsolete stocks #Pr
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待摊费用 Prepaid expenses ]gjB%R[.m
待处理流动资产损益 Unsettled G/L on current assets T7#}&>
待处理固定资产损益 Unsettled G/L on fixed assets fq4[/%6,O
委托贷款-本金 Consignment loan - principle 2qpUUo f
委托贷款-利息 Consignment loan - interest )PCh;P0C
委托贷款-减值准备 Consignment loan - provision k.<OO
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery aaRc?b'/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 88g|(k/
固定资产-运输设备 Fixed assets - Automobiles khe.+Qfgj
累计折旧 Accumulated depreciation 5
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固定资产减值准备 Impairment of fixed assets pK
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工程物资-专用材料 Project material - specific materials x.kIzI5
工程物资-专用设备 Project material - specific equipment %Fp1c K
工程物资-预付大型设备款 Project material - prepaid for equipment G/4~_\YMq
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production #M@Ki1
在建工程 Construction in progress O 4C}]E
在建工程减值准备 Impairment of construction in progress mTgsvC
固定资产清理 Disposal of fixed assets QA=mD^A
无形资产-专利权 Intangible assets - patent 2}0S%R(
无形资产-非专利技术 Intangible assets - industrial property and know-how $iMbtA5aQ
无形资产-商标权 Intangible assets - trademark rights ;Q\MH t*
无形资产-土地使用权 Intangible assets - land use rights V)jF]u~g
无形资产-商誉 Intangible assets - goodwill SL5QhP
无形资产减值准备 Impairment of intangible assets 12LGWhDp
长期待摊费用 Deferred assets EZJ[+ -Q;
未确认融资费用 Unrecognized finance fees 8>AST,
其他长期资产 Other long term assets ^{g('BQx
递延税款借项 Deferred assets debits A Qm!7,
应付票据 Notes payable "1z#6vw
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应付帐款 Trade creditors T
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预收帐款 Adanvances from customers z$Z{ LR
代销商品款 Consignment-in payables %4^NX@1jV
其他应交款 Other payable to government }s@vN8C
其他应付款 Other creditors QE4TvnhK
应付股利 Proposed dividends TxP8&!d
待转资产价值 Donated assets U0@Qc}y
预计负债 Accrued liabilities TrR=3_;.7
应付短期债券 Short-term debentures payable ZW%;"5uVm)
其他流动负债 Other current liabilities uWjEyxPv{
预提费用 Accrued expenses ycj\5+g
应付工资 Payroll payable /Y0oA3am
应付福利费 Welfare payable -(JBgM"
短期借款-抵押借款 Bank loans - Short term - pledged f^|r*@o
短期借款-信用借款 Bank loans - Short term - credit =
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短期借款-担保借款 Bank loans - Short term - guaranteed
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一年内到期长期借款 Long term loans due within one year 8iUY
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一年内到期长期应付款 Long term payable due within one year 'cPE7uNT
长期借款 Bank loans - Long term 5bo')^xa
应付债券-债券面值 Bond payable - Par value QC<O=<$Q[
应付债券-债券溢价 Bond payable - Excess q!y!=hI
应付债券-债券折价 Bond payable - Discount ~nRbb;M
应付债券-应计利息 Bond payable - Accrued interest f,'^"Me$c
长期应付款 Long term payable @_H
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专项应付款 Specific payable k]=lo'bF4
其他长期负债 Other long term liabilities :=?od
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应交税金-所得税 Tax payable - income tax 8;$zD]{D1
应交税金-增值税 Tax payable - VAT o}e]
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应交税金-营业税 Tax payable - business tax n+D93d9LP
应交税金-消费税 Tax payable - consumable tax tQ,3nI!|xF
应交税金-其他 Tax payable - others FJ] ?45
递延税款贷项 Deferred taxation credit zbAyYMtEk
股本 Share capital e/R$Sfj]
已归还投资 Investment returned /3j3'~0
利润分配-其他转入 Profit appropriation - other transfer in dmPAPCm%y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W%@0Y m`7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -0>s`ruor
利润分配-提取储备基金 Profit appropriation - reserve fund #'8'5b
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K;*B$2Z#k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >l^[73,]L
利润分配-利润归还投资 Profit appropriation - return investment by profit q0KGI/5s4+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends B4{F)Zb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ww
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VJS1{n=;k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IgEVz^W?h
期初未分配利润 Retained earnings, beginning of the year 9#1Jie$
资本公积-股本溢价 Capital surplus - share premium OjsMT]
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 Bpp(5
资本公积-股权投资准备 Capital surplus - investment reserve %afz{a5
资本公积-拨款转入 Capital surplus - subsidiary T/P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R'$1,ie
资本公积-其他 Capital surplus - others 8gJg7RxL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $k^&
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7ZFd;-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8Ud.}<
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盈余公积-储备基金 Surplus reserve - reserve fund t: 03
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment %Mf3OtPiJW
主营业务收入 Sales V(M7d>N5G
主营业务成本 Cost of sales &H/3@A3
主营业务税金及附加 Sales tax >'v{o{k|C
营业费用 Operating expenses G$t:#2
管理费用 General and administrative expenses }b+$S'`Bv
财务费用 Financial expenses 3XhLn/@
投资收益 Investment income :oytJhxU
其他业务收入 Other operating income .NM
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营业外收入 Non-operating income b
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补贴收入 Subsidy income eKe[]/}e9
其他业务支出 Other operating expenses wp<f{^ et
营业外支出 Non-operating expenses USV;j%U4*
所得税 Income tax RY]jY | E
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