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 。 QzS=oiL
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现金 Cash in hand PwU<RKAE
银行存款 Cash in bank u4|)
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其他货币资金-外埠存款Other monetary assets - cash in other cities <FfmDR
其他货币资金-银行本票 Other monetary assets - cashier‘s check ng:B;;
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其他货币资金-银行汇票 Other monetary assets - bank draft Egmp8:nZl@
其他货币资金-信用卡 Other monetary assets - credit cards ;e6L@)dp9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oc;4;A-;`c
其他货币资金-存出投资款 Other monetary assets - cash for investment LjCUkbzQF
短期投资-股票投资 Investments - Short term - stocks HutQx
短期投资-债券投资 Investments - Short term - bonds Vp&"[rC_z
短期投资-基金投资 Investments - Short term - funds Y 2[ik<
短期投资-其他投资 Investments - Short term - others #=N6[:,
短期投资跌价准备 Provision for short-term investment @]etW>F_
长期股权投资-股票投资 Long term equity investment - stocks eI98J"h%?
长期股权投资-其他股权投资 Long term equity investment - others W:hTRq
长期债券投资-债券投资 Long term securities investemnt - bonds GD
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长期债券投资-其他债权投资 Long term securities investment - others Q7-'5s
长期投资减值准备 Provision for long-term investment OV
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应收票据 Notes receivable `#4q7v~>oe
应收股利 Dividends receivable CbFO9q
应收利息 Interest receivable Ffig0K+`
应收帐款 Trade debtors Cd|rDa
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %xA-j]%?ep
预付帐款 Prepayment j{YIVX
应收补贴款 Allowance receivable 3hcWR'|
其他应收款 Other debtors o)+C4f[G4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \%_sL#?
其他流动资产 Other current assets 2=,d.1E3d
物资采购 Purchase ;?C`Jagx
原材料 Raw materials e[6Me
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包装物 Packing materials /9o6R:B
低值易耗品 Low value consumbles iy|;xBI,
材料成本差异 Material cost difference mc4|@p*
自制半成品 Self-manufactured goods duc\/S'
库存商品 Finished goods z9w]{Zd_,d
商品进销差价 Difference between purchase & sales of commodities cZ3A~dTOR
委托加工物资 Consigned processiong material [9yd29pQ]
委托代销商品 Consignment-out V`@/"Dj j
受托代销商品 Consignment-in sl`?9-_[
分期收款发出商品 Goods on instalment sales 9M-W 1prb
存货跌价准备 Provision for obsolete stocks >0?ph<h1[q
待摊费用 Prepaid expenses ZB]234`0
待处理流动资产损益 Unsettled G/L on current assets \+Y5b}
待处理固定资产损益 Unsettled G/L on fixed assets P| ftEF
委托贷款-本金 Consignment loan - principle z{/#/,V5D4
委托贷款-利息 Consignment loan - interest A4/gVi|
委托贷款-减值准备 Consignment loan - provision ' p
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固定资产-房屋建筑物 Fixed assets - Buildings rpc;*t+z
固定资产-机器设备 Fixed assets - Plant and machinery yji>vJHu
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures XB a^
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固定资产-运输设备 Fixed assets - Automobiles }\1V%c
累计折旧 Accumulated depreciation c3WF!~1r
固定资产减值准备 Impairment of fixed assets \H
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工程物资-专用材料 Project material - specific materials )5fly%-r)
工程物资-专用设备 Project material - specific equipment Q.Y
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工程物资-预付大型设备款 Project material - prepaid for equipment ` 5n^DP*X
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t
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在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress :;\xyy}A
固定资产清理 Disposal of fixed assets "]W,,A-
无形资产-专利权 Intangible assets - patent 8!
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无形资产-非专利技术 Intangible assets - industrial property and know-how ^4xl4nbx
无形资产-商标权 Intangible assets - trademark rights GK1P7Qy?V
无形资产-土地使用权 Intangible assets - land use rights 0}M'>
无形资产-商誉 Intangible assets - goodwill G?!8T91;
无形资产减值准备 Impairment of intangible assets `|mV~F|
长期待摊费用 Deferred assets KN&|&51p}
未确认融资费用 Unrecognized finance fees qcge#S>
其他长期资产 Other long term assets }"[/BT5t
递延税款借项 Deferred assets debits eN`G2eE
应付票据 Notes payable 9*XT|B
应付帐款 Trade creditors }GHCu
预收帐款 Adanvances from customers &UO/p/a
代销商品款 Consignment-in payables aGAr24]y
其他应交款 Other payable to government :w)9(5
其他应付款 Other creditors Hs6Kki1
应付股利 Proposed dividends 9P*f
待转资产价值 Donated assets 5mZwg(si
预计负债 Accrued liabilities 7>F [7_
应付短期债券 Short-term debentures payable u9 5D0S
其他流动负债 Other current liabilities c4zGQoeH:
预提费用 Accrued expenses uX%$3k
应付工资 Payroll payable &Lbwx&!0b
应付福利费 Welfare payable PEaZ3
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短期借款-抵押借款 Bank loans - Short term - pledged OzR<jCOS
短期借款-信用借款 Bank loans - Short term - credit T7o7t5*
短期借款-担保借款 Bank loans - Short term - guaranteed "sWsK
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一年内到期长期借款 Long term loans due within one year ]@~%i=.7
一年内到期长期应付款 Long term payable due within one year eU.C<Tv:8
长期借款 Bank loans - Long term .
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应付债券-债券面值 Bond payable - Par value tKds|0,j|
应付债券-债券溢价 Bond payable - Excess qyh]v [
应付债券-债券折价 Bond payable - Discount M.bkFuh
应付债券-应计利息 Bond payable - Accrued interest 8L]Cc!~
长期应付款 Long term payable N#@v`S
专项应付款 Specific payable 1 |/ |Lq%w
其他长期负债 Other long term liabilities ; P$ _:-C
应交税金-所得税 Tax payable - income tax 50a';!H
应交税金-增值税 Tax payable - VAT +|x%a2?x:
应交税金-营业税 Tax payable - business tax LBmXy8'T`
应交税金-消费税 Tax payable - consumable tax c= ?Tu
应交税金-其他 Tax payable - others KTwP.!<v
递延税款贷项 Deferred taxation credit h"'}Z^
股本 Share capital &|' NDcp
已归还投资 Investment returned NiQ Y3Nj
利润分配-其他转入 Profit appropriation - other transfer in @Kw&XK e`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N8=-=]0G
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U* uMMb}$
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JY,oXA6O
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0k4XVd+Nv
利润分配-利润归还投资 Profit appropriation - return investment by profit T_#8i^;D
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z v*uUe
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [Dmf.PUe
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =kCiJ8q|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t~BWN
期初未分配利润 Retained earnings, beginning of the year P>^$X
资本公积-股本溢价 Capital surplus - share premium y=jZ8+M
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P%
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资本公积-接受现金捐赠 Capital surplus - cash donation D- O{/
资本公积-股权投资准备 Capital surplus - investment reserve OMd:#cWsQ
资本公积-拨款转入 Capital surplus - subsidiary .u`A4;;Gw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation MXjN./
资本公积-其他 Capital surplus - others t<RPDQ>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7!)VOD8Z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rq\<zx]au
盈余公积-储备基金 Surplus reserve - reserve fund d/awQXKe7
盈余公积-企业发展基金 Surplus reserve - enterprise development fund . ~a~(|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pbIVj3-lY
主营业务收入 Sales B\%
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主营业务成本 Cost of sales &JD^\+7U:
主营业务税金及附加 Sales tax b!teSf
营业费用 Operating expenses XQmg^x[,A
管理费用 General and administrative expenses 9[DlJ@T}
财务费用 Financial expenses <*P)"
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投资收益 Investment income GiXs`Yt|
其他业务收入 Other operating income !89hO4 0r
营业外收入 Non-operating income
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补贴收入 Subsidy income zAev@+.ld
其他业务支出 Other operating expenses .q!i
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营业外支出 Non-operating expenses x}=Q)|)]
所得税 Income tax Cv4nl7A'
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