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 。 }`(kX] ][
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现金 Cash in hand <~3 aaO
银行存款 Cash in bank F-6*
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其他货币资金-外埠存款Other monetary assets - cash in other cities h;6@-\6
其他货币资金-银行本票 Other monetary assets - cashier‘s check ,\M'jV"SK
其他货币资金-银行汇票 Other monetary assets - bank draft E9i WGSE
其他货币资金-信用卡 Other monetary assets - credit cards &zR}jD>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit m:t$&
其他货币资金-存出投资款 Other monetary assets - cash for investment h$!qb'|
短期投资-股票投资 Investments - Short term - stocks _rM%N+$&d_
短期投资-债券投资 Investments - Short term - bonds y.Py>GJJ1S
短期投资-基金投资 Investments - Short term - funds M\%{!Wzo8
短期投资-其他投资 Investments - Short term - others >Et?7@
短期投资跌价准备 Provision for short-term investment xl3U
长期股权投资-股票投资 Long term equity investment - stocks @l8?\^
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长期股权投资-其他股权投资 Long term equity investment - others I6\3wU~).
长期债券投资-债券投资 Long term securities investemnt - bonds [qz6_WOo
长期债券投资-其他债权投资 Long term securities investment - others qhtc?A/0}
长期投资减值准备 Provision for long-term investment B@4#y9`5
应收票据 Notes receivable d7&PbITN
应收股利 Dividends receivable AYi$LsLhO
应收利息 Interest receivable }fA3{Ro
应收帐款 Trade debtors r{btBv
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &
2bf
预付帐款 Prepayment QqDF_
应收补贴款 Allowance receivable ps]6,@uyB
其他应收款 Other debtors gR+Z"]
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .q=X58tHu
其他流动资产 Other current assets 3"".kf,O5e
物资采购 Purchase %/s1ma6q
原材料 Raw materials 0\mzGfd
包装物 Packing materials kahv1s-
低值易耗品 Low value consumbles %[0"[ <1a
材料成本差异 Material cost difference C"sa.#}
自制半成品 Self-manufactured goods kK(633s
库存商品 Finished goods |!|`Je3 K
商品进销差价 Difference between purchase & sales of commodities FR <wp
委托加工物资 Consigned processiong material #wo_
委托代销商品 Consignment-out n5b
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受托代销商品 Consignment-in aH6pys!O
分期收款发出商品 Goods on instalment sales 5Ql6?UHD
存货跌价准备 Provision for obsolete stocks h3:,Gbyap
待摊费用 Prepaid expenses xnLf R6B
待处理流动资产损益 Unsettled G/L on current assets Ut%ie=c
待处理固定资产损益 Unsettled G/L on fixed assets V$@2:@8mo
委托贷款-本金 Consignment loan - principle }N[sydL
委托贷款-利息 Consignment loan - interest
ql8:s>1T
委托贷款-减值准备 Consignment loan - provision T|m+UL
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固定资产-房屋建筑物 Fixed assets - Buildings ex['{|a{
固定资产-机器设备 Fixed assets - Plant and machinery }"T:z{n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 8_uDxd
固定资产-运输设备 Fixed assets - Automobiles #y?z2!
累计折旧 Accumulated depreciation B<)(7GTv7"
固定资产减值准备 Impairment of fixed assets #8`G&S*
工程物资-专用材料 Project material - specific materials >A)he!I
工程物资-专用设备 Project material - specific equipment BP7_o63/G
工程物资-预付大型设备款 Project material - prepaid for equipment R =jK3yfw
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^O?$}sr
在建工程 Construction in progress /v8qT'$^
在建工程减值准备 Impairment of construction in progress #qPk ,a
固定资产清理 Disposal of fixed assets ILQg@Jl
无形资产-专利权 Intangible assets - patent o%d
tf5}(,
无形资产-非专利技术 Intangible assets - industrial property and know-how qj|GAGrQ2
无形资产-商标权 Intangible assets - trademark rights %!q(zql
无形资产-土地使用权 Intangible assets - land use rights Q.N^1?(>k
无形资产-商誉 Intangible assets - goodwill +vQyHo
无形资产减值准备 Impairment of intangible assets qjWgyhL
长期待摊费用 Deferred assets l`1ZS8 [.
未确认融资费用 Unrecognized finance fees xW09k6
其他长期资产 Other long term assets &8 (2U-
递延税款借项 Deferred assets debits ^a(q7ZfY
应付票据 Notes payable ?gkK*\x2
应付帐款 Trade creditors rUyT5Vf
预收帐款 Adanvances from customers > ):b AfI
代销商品款 Consignment-in payables @<YZa$`
其他应交款 Other payable to government 0+L5k!1D
其他应付款 Other creditors ^^[,aBu
应付股利 Proposed dividends [)a,rrhj
待转资产价值 Donated assets Ft]sTA+C
预计负债 Accrued liabilities Fm@GU
应付短期债券 Short-term debentures payable 7W>T=
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其他流动负债 Other current liabilities gt
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预提费用 Accrued expenses 55AG>j&41
应付工资 Payroll payable 4Qw!YI#40$
应付福利费 Welfare payable 8xNKVj)@
短期借款-抵押借款 Bank loans - Short term - pledged EH[ ?*>+s
短期借款-信用借款 Bank loans - Short term - credit ZHZ>YSqCS
短期借款-担保借款 Bank loans - Short term - guaranteed iX,Qh2(ig
一年内到期长期借款 Long term loans due within one year Cjd +\7#G
一年内到期长期应付款 Long term payable due within one year XnNK)dUT}
长期借款 Bank loans - Long term f(3#5288
应付债券-债券面值 Bond payable - Par value 9/'j<v6M
应付债券-债券溢价 Bond payable - Excess H: U_k68
应付债券-债券折价 Bond payable - Discount A*$vk2VWw
应付债券-应计利息 Bond payable - Accrued interest Ji7A9Hk
长期应付款 Long term payable :O{ :;X)
专项应付款 Specific payable # ><.zZ
其他长期负债 Other long term liabilities fpzTv3D=I
应交税金-所得税 Tax payable - income tax s_]rje8`
应交税金-增值税 Tax payable - VAT s0\X%U("
应交税金-营业税 Tax payable - business tax 3U}z?gP[
应交税金-消费税 Tax payable - consumable tax V9MA)If>
应交税金-其他 Tax payable - others ve>8vw2
递延税款贷项 Deferred taxation credit jHFdDw|N`
股本 Share capital zRKg>GG`
已归还投资 Investment returned gU8'7H2
利润分配-其他转入 Profit appropriation - other transfer in VA]%i P,O-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t%/5$<!b
利润分配-提取储备基金 Profit appropriation - reserve fund ;mMn-+ 3<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *z(.D\{%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HezCRtxRcc
利润分配-利润归还投资 Profit appropriation - return investment by profit YX~H!6l
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Fa;CWyt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve & MAIm56~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tV<Au
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %7{6>6%
期初未分配利润 Retained earnings, beginning of the year 2Aff3]-:Gd
资本公积-股本溢价 Capital surplus - share premium Z{e5 OJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "=Ziy4V
资本公积-接受现金捐赠 Capital surplus - cash donation *:_.cbo
资本公积-股权投资准备 Capital surplus - investment reserve
v7g-M
资本公积-拨款转入 Capital surplus - subsidiary 3fGy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l5aQDkp}
资本公积-其他 Capital surplus - others `a<G7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jx-W$@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D7=gUm>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JiRW|+`pe
盈余公积-储备基金 Surplus reserve - reserve fund (5atU |8r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )2R:P`
U
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z3I<
主营业务收入 Sales x*_c'\F|
主营业务成本 Cost of sales ]A_)&`"Cb
主营业务税金及附加 Sales tax 643 O(0a
营业费用 Operating expenses (+9@j(
管理费用 General and administrative expenses f}@]dF r
财务费用 Financial expenses 2Qn%p[#n
投资收益 Investment income c|I{U[(U
其他业务收入 Other operating income b
d%/dr
营业外收入 Non-operating income ^^v\ T
补贴收入 Subsidy income |vGz
1jLV
其他业务支出 Other operating expenses YHE7`\l
营业外支出 Non-operating expenses s'i1!GNF
B
所得税 Income tax !QYqRH~5
Vls*fY:W