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 。 H %J
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现金 Cash in hand g[RI.&?
银行存款 Cash in bank #'D"
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其他货币资金-外埠存款Other monetary assets - cash in other cities ajR%c2G;
其他货币资金-银行本票 Other monetary assets - cashier‘s check t7n(Qkrv
其他货币资金-银行汇票 Other monetary assets - bank draft klg25 #t
其他货币资金-信用卡 Other monetary assets - credit cards #6Fez`A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit tz4
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其他货币资金-存出投资款 Other monetary assets - cash for investment o8/;;*
短期投资-股票投资 Investments - Short term - stocks O/AaYA&
短期投资-债券投资 Investments - Short term - bonds VVH.2&`I
短期投资-基金投资 Investments - Short term - funds [FA{x?vkf
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment )'17r82a
长期股权投资-股票投资 Long term equity investment - stocks poGc a1
长期股权投资-其他股权投资 Long term equity investment - others Nkxmm/Z
长期债券投资-债券投资 Long term securities investemnt - bonds +/,icA}PI
长期债券投资-其他债权投资 Long term securities investment - others 'o|30LzYgQ
长期投资减值准备 Provision for long-term investment F<>!kK/c
应收票据 Notes receivable *f&EoUk}F
应收股利 Dividends receivable NI#X@
应收利息 Interest receivable p&+;w
应收帐款 Trade debtors _XJ2fA )
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors kt`nbm|aw
预付帐款 Prepayment eP*lI<NQ1
应收补贴款 Allowance receivable 7K)6^r^
其他应收款 Other debtors Ox#\M0Wn$3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors O"Ku1t!
其他流动资产 Other current assets R\o<7g-|
物资采购 Purchase
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原材料 Raw materials ~gB>) ]
包装物 Packing materials L}@c6fHG
低值易耗品 Low value consumbles HGm 3+,
材料成本差异 Material cost difference "Rn3lj0
自制半成品 Self-manufactured goods %K(<$!
库存商品 Finished goods nKW*Y}VO
商品进销差价 Difference between purchase & sales of commodities GKN%Tv:D_
委托加工物资 Consigned processiong material fRg`UI4w}
委托代销商品 Consignment-out qM#R0ZUIe\
受托代销商品 Consignment-in G}&Sle]
分期收款发出商品 Goods on instalment sales $)3%U?AP
存货跌价准备 Provision for obsolete stocks (Qa/EkE^*w
待摊费用 Prepaid expenses /|xra8?H[
待处理流动资产损益 Unsettled G/L on current assets $O9^SB
待处理固定资产损益 Unsettled G/L on fixed assets :0s]U_h
委托贷款-本金 Consignment loan - principle ': N51kC
委托贷款-利息 Consignment loan - interest ,-7R(iMd
委托贷款-减值准备 Consignment loan - provision 8_T6_jL<
固定资产-房屋建筑物 Fixed assets - Buildings >3z5ww
固定资产-机器设备 Fixed assets - Plant and machinery 6iCr
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \[Z?&
固定资产-运输设备 Fixed assets - Automobiles PO6&bIr
累计折旧 Accumulated depreciation W 4F \}A
固定资产减值准备 Impairment of fixed assets PRz/inru-
工程物资-专用材料 Project material - specific materials XC.%za8
工程物资-专用设备 Project material - specific equipment V<Z[ nq
工程物资-预付大型设备款 Project material - prepaid for equipment Me
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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 2W4qBaG$=
在建工程 Construction in progress Z!ha
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在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets FQ=@mjh
无形资产-专利权 Intangible assets - patent DGzw8|/(
无形资产-非专利技术 Intangible assets - industrial property and know-how `FoxP
无形资产-商标权 Intangible assets - trademark rights cJ54s}
无形资产-土地使用权 Intangible assets - land use rights lP<:tR~K
无形资产-商誉 Intangible assets - goodwill Ei2'[PK
无形资产减值准备 Impairment of intangible assets Q+YRf3$
长期待摊费用 Deferred assets aH^RoG}
未确认融资费用 Unrecognized finance fees 6`f2-f9%iq
其他长期资产 Other long term assets (\SA*.)
递延税款借项 Deferred assets debits P*cNh43U
应付票据 Notes payable {mAU3x
应付帐款 Trade creditors K_dOq68_
预收帐款 Adanvances from customers O%FPS=
代销商品款 Consignment-in payables $m42:a mM
其他应交款 Other payable to government ]CoeSA`j
其他应付款 Other creditors 3YVi"
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应付股利 Proposed dividends @|\}.M<e*)
待转资产价值 Donated assets L:FoSCN Y(
预计负债 Accrued liabilities 3-&QRR#p
应付短期债券 Short-term debentures payable St
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其他流动负债 Other current liabilities 9/nn)soC3
预提费用 Accrued expenses 9(@\&>)
应付工资 Payroll payable YCP
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应付福利费 Welfare payable u9N 1pZ~
短期借款-抵押借款 Bank loans - Short term - pledged R)c'#St
短期借款-信用借款 Bank loans - Short term - credit ~Q\3pI. |
短期借款-担保借款 Bank loans - Short term - guaranteed @HOBRRm`
一年内到期长期借款 Long term loans due within one year #5f-`~^C{
一年内到期长期应付款 Long term payable due within one year >uSy
长期借款 Bank loans - Long term }mAa}{_
应付债券-债券面值 Bond payable - Par value |`cKD >
应付债券-债券溢价 Bond payable - Excess eM+!Y>8Y
应付债券-债券折价 Bond payable - Discount p`l0?^r
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应付债券-应计利息 Bond payable - Accrued interest kXf'5p1
长期应付款 Long term payable ;aw=MV
专项应付款 Specific payable Y./2Ely
其他长期负债 Other long term liabilities 92 [;Y
应交税金-所得税 Tax payable - income tax }2e??3
应交税金-增值税 Tax payable - VAT DCZ\6WY1G)
应交税金-营业税 Tax payable - business tax rwI
应交税金-消费税 Tax payable - consumable tax zRyuq1Zyc,
应交税金-其他 Tax payable - others dxmE3*b`
递延税款贷项 Deferred taxation credit o#skR4lwe
股本 Share capital
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已归还投资 Investment returned }5hqDBK?
利润分配-其他转入 Profit appropriation - other transfer in [Nk3|u`h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1&-
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /AW=5Ck- #
利润分配-提取储备基金 Profit appropriation - reserve fund +u3=dj"[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7R`mf
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a]MX)?
利润分配-利润归还投资 Profit appropriation - return investment by profit %T~ig[GstX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :AE&Ny4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *FM Mjz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4y+< dw
期初未分配利润 Retained earnings, beginning of the year AT%u%cE-
资本公积-股本溢价 Capital surplus - share premium g4l
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H XmS|PX
资本公积-接受现金捐赠 Capital surplus - cash donation ;LMJd@
资本公积-股权投资准备 Capital surplus - investment reserve 'L8'
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资本公积-拨款转入 Capital surplus - subsidiary F~P%AjAx'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation * cgI.+
资本公积-其他 Capital surplus - others HbxL:~:}J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k<"oiCE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [Lzw#XE
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;NHt7p8SE
盈余公积-储备基金 Surplus reserve - reserve fund MP>dW nl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zaK#Z?V}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aL&n[
主营业务收入 Sales !Y[lQXv
主营业务成本 Cost of sales ^G.B+dG@`x
主营业务税金及附加 Sales tax lQe%Yh
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营业费用 Operating expenses BDjn
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管理费用 General and administrative expenses BYMi6wts
财务费用 Financial expenses cj1cZ-
投资收益 Investment income Y$?9Zkp>
其他业务收入 Other operating income
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营业外收入 Non-operating income y$_eCmq
补贴收入 Subsidy income =_:et0
其他业务支出 Other operating expenses 6,0_)O}\b
营业外支出 Non-operating expenses GhIKvX_N
所得税 Income tax zc;|fHW~O
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