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 。 RU`m|<
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现金 Cash in hand i2<dn)K[~-
银行存款 Cash in bank @C),-TM
其他货币资金-外埠存款Other monetary assets - cash in other cities HRF4
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其他货币资金-银行本票 Other monetary assets - cashier‘s check MYqxkhcLH1
其他货币资金-银行汇票 Other monetary assets - bank draft $~,]F
其他货币资金-信用卡 Other monetary assets - credit cards a^+b(&;k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]#hT!VOd
其他货币资金-存出投资款 Other monetary assets - cash for investment 5p&&EA/
短期投资-股票投资 Investments - Short term - stocks ~5aq.hF1,A
短期投资-债券投资 Investments - Short term - bonds m9^?p
短期投资-基金投资 Investments - Short term - funds d OY+| P\
短期投资-其他投资 Investments - Short term - others H
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短期投资跌价准备 Provision for short-term investment 3mWd?!+m=
长期股权投资-股票投资 Long term equity investment - stocks ~g2ColFhu
长期股权投资-其他股权投资 Long term equity investment - others ,wmPK;j
长期债券投资-债券投资 Long term securities investemnt - bonds B1@c`BJ;9T
长期债券投资-其他债权投资 Long term securities investment - others !:3NPjhf1Y
长期投资减值准备 Provision for long-term investment S\<]|tM:x
应收票据 Notes receivable ;F@dN,Y
应收股利 Dividends receivable YW"?Fy
应收利息 Interest receivable o?P(Fuf
应收帐款 Trade debtors Fs:l"5~>1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8<u_ wt@
预付帐款 Prepayment {] -nYHGL
应收补贴款 Allowance receivable ]zVe% Wa
其他应收款 Other debtors [_j.pMH/P
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors kl[bDb1p
其他流动资产 Other current assets 7<{Zq8)
物资采购 Purchase )|/t}|DIx
原材料 Raw materials hB<.u
包装物 Packing materials C<A82u;t%@
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference Q>}I@eyJ
自制半成品 Self-manufactured goods :i*JlKHJd
库存商品 Finished goods hmkcW
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商品进销差价 Difference between purchase & sales of commodities j^ZpBN L
委托加工物资 Consigned processiong material 4BuS?
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委托代销商品 Consignment-out -GP+e`d
受托代销商品 Consignment-in 7w)#[^
分期收款发出商品 Goods on instalment sales Xu
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存货跌价准备 Provision for obsolete stocks D4[5}NYU
待摊费用 Prepaid expenses Fg4eIE-/M
待处理流动资产损益 Unsettled G/L on current assets >
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待处理固定资产损益 Unsettled G/L on fixed assets F5L/7j<}
委托贷款-本金 Consignment loan - principle 0y'34}
委托贷款-利息 Consignment loan - interest Cgw# c%
委托贷款-减值准备 Consignment loan - provision Re<X~j5]
固定资产-房屋建筑物 Fixed assets - Buildings OY~5o&Oa
固定资产-机器设备 Fixed assets - Plant and machinery KUH&_
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "_'9KBd!
固定资产-运输设备 Fixed assets - Automobiles U$VTk
累计折旧 Accumulated depreciation f{ S)wE>;
固定资产减值准备 Impairment of fixed assets ,`+y4Z6`W2
工程物资-专用材料 Project material - specific materials ? dSrY
工程物资-专用设备 Project material - specific equipment RWTv,pLK
工程物资-预付大型设备款 Project material - prepaid for equipment 7-e)V{A`w
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lu-VBVwR
在建工程 Construction in progress )IZ$R*Y{
在建工程减值准备 Impairment of construction in progress !;CY
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固定资产清理 Disposal of fixed assets $
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无形资产-专利权 Intangible assets - patent J+DuQ;k;
无形资产-非专利技术 Intangible assets - industrial property and know-how b'9G`Y s^
无形资产-商标权 Intangible assets - trademark rights L ?KEe>;r
无形资产-土地使用权 Intangible assets - land use rights !h9 An
无形资产-商誉 Intangible assets - goodwill S2jo@bp!
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets d2X#_(+d
未确认融资费用 Unrecognized finance fees "{{xH*ij'
其他长期资产 Other long term assets j?z(fs-
递延税款借项 Deferred assets debits 103^\Av8
应付票据 Notes payable $#Ji=JX
应付帐款 Trade creditors
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预收帐款 Adanvances from customers J_P2% b=C
代销商品款 Consignment-in payables yMz@-B
其他应交款 Other payable to government bJ. ((1$
其他应付款 Other creditors cW&OVNj
应付股利 Proposed dividends ITbl%q
待转资产价值 Donated assets p3x(:=
预计负债 Accrued liabilities TR)'I
应付短期债券 Short-term debentures payable @~gz-l^$
其他流动负债 Other current liabilities wRie{Vk
预提费用 Accrued expenses TvdmgVNP
应付工资 Payroll payable n }MG
应付福利费 Welfare payable (x=NA
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短期借款-抵押借款 Bank loans - Short term - pledged Q_uv.\*z_
短期借款-信用借款 Bank loans - Short term - credit z5Nw+#m|
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短期借款-担保借款 Bank loans - Short term - guaranteed $k!@e M/R
一年内到期长期借款 Long term loans due within one year )UJ]IB-Q|1
一年内到期长期应付款 Long term payable due within one year \-sDRW
长期借款 Bank loans - Long term !4z"a@$
应付债券-债券面值 Bond payable - Par value 4L5Wa~5\
应付债券-债券溢价 Bond payable - Excess *jW$
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应付债券-债券折价 Bond payable - Discount `pcjOM8u
应付债券-应计利息 Bond payable - Accrued interest hR{Fn L
长期应付款 Long term payable s@
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专项应付款 Specific payable g" M1HxlV
其他长期负债 Other long term liabilities /D~
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应交税金-所得税 Tax payable - income tax CF>NyY:_
应交税金-增值税 Tax payable - VAT 92} ,A`=
应交税金-营业税 Tax payable - business tax \<z{@
应交税金-消费税 Tax payable - consumable tax H3b@;&` &
应交税金-其他 Tax payable - others s}HTxY;
递延税款贷项 Deferred taxation credit 74Kl!A
股本 Share capital ZMx<:0ai
已归还投资 Investment returned v=X\@27= ?
利润分配-其他转入 Profit appropriation - other transfer in @P@t/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v4S|&m
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fCF9 3,?$
利润分配-提取储备基金 Profit appropriation - reserve fund ;>Kxl}+R
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I/'jRM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "2Ye\#BU6
利润分配-利润归还投资 Profit appropriation - return investment by profit L;v#9^Fq
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &Wn!W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5qFqH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p_mP'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pG|DT ?
期初未分配利润 Retained earnings, beginning of the year <K2 )v~
资本公积-股本溢价 Capital surplus - share premium ousoG$Pc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =MoPOib\n
资本公积-接受现金捐赠 Capital surplus - cash donation 7DT9\BT
资本公积-股权投资准备 Capital surplus - investment reserve 7j@TW%FmV\
资本公积-拨款转入 Capital surplus - subsidiary h],
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation *DU86JL`
资本公积-其他 Capital surplus - others &}*[-z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .Z9Bbab:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :x16N|z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U?.VY@
盈余公积-储备基金 Surplus reserve - reserve fund )kg^.tP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund HPu nNsA
盈余公积-利润归还投资 Surplus reserve - reture investment by investment SVeL c
主营业务收入 Sales ?_ p3^kl
主营业务成本 Cost of sales HQ4o^ WC
主营业务税金及附加 Sales tax J
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营业费用 Operating expenses Z(CzU{7c
管理费用 General and administrative expenses QDLtilf :
财务费用 Financial expenses ;B!&( 50e
投资收益 Investment income esFBWJ
其他业务收入 Other operating income $,bLb5}Qu
营业外收入 Non-operating income ld}-}W-cq
补贴收入 Subsidy income ,@(lYeD"
其他业务支出 Other operating expenses ^CO{86V
营业外支出 Non-operating expenses 3:C)1q
所得税 Income tax ^m~&2l\N=
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