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 。 g(){wCI
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现金 Cash in hand ^o^[p %
银行存款 Cash in bank R%B"Gtl)
其他货币资金-外埠存款Other monetary assets - cash in other cities JsAl;w
其他货币资金-银行本票 Other monetary assets - cashier‘s check huVw+vAA
其他货币资金-银行汇票 Other monetary assets - bank draft SUwSZ@l^
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其他货币资金-信用卡 Other monetary assets - credit cards 0]%0wbY1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -?{bCq
其他货币资金-存出投资款 Other monetary assets - cash for investment S3EM6 `q'
短期投资-股票投资 Investments - Short term - stocks zG)XB
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短期投资-债券投资 Investments - Short term - bonds *;b.x"
短期投资-基金投资 Investments - Short term - funds Q[?O+
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 C":i56
长期股权投资-股票投资 Long term equity investment - stocks G&8)5d[
长期股权投资-其他股权投资 Long term equity investment - others k1Cx~Q)XC
长期债券投资-债券投资 Long term securities investemnt - bonds r;m_@*]
长期债券投资-其他债权投资 Long term securities investment - others M| r6"~i
长期投资减值准备 Provision for long-term investment v|r\kr k
应收票据 Notes receivable M\\t)=q
应收股利 Dividends receivable tg%s#lLeH
应收利息 Interest receivable 5MUM{(C
应收帐款 Trade debtors WrWJ!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U^+xCX<
预付帐款 Prepayment ]XX9.Xh=-
应收补贴款 Allowance receivable =[{YI2S
其他应收款 Other debtors ,9jq
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "A\.`*6
其他流动资产 Other current assets |Yq0zc!
物资采购 Purchase L,G{ t^j
原材料 Raw materials 4wfT8CL
包装物 Packing materials rw>X JE
低值易耗品 Low value consumbles yO
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材料成本差异 Material cost difference 1NJ,If]
自制半成品 Self-manufactured goods f44b=,Lry5
库存商品 Finished goods UykOQ-2-n
商品进销差价 Difference between purchase & sales of commodities fT)u`voE,
委托加工物资 Consigned processiong material ACQbw)tiv}
委托代销商品 Consignment-out #m 2Ss
受托代销商品 Consignment-in AL*P2\8
分期收款发出商品 Goods on instalment sales JBX#U@k>I
存货跌价准备 Provision for obsolete stocks Fh t$7V
待摊费用 Prepaid expenses %tx~CD
待处理流动资产损益 Unsettled G/L on current assets R1.No_`PHq
待处理固定资产损益 Unsettled G/L on fixed assets LObS
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委托贷款-本金 Consignment loan - principle 8$Igo$U-
委托贷款-利息 Consignment loan - interest 1e=<df
委托贷款-减值准备 Consignment loan - provision yVds2J'w-
固定资产-房屋建筑物 Fixed assets - Buildings "{a-I=s\C
固定资产-机器设备 Fixed assets - Plant and machinery Om
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures pPr/r& r
固定资产-运输设备 Fixed assets - Automobiles v.Fq.
累计折旧 Accumulated depreciation V/%tFd1
固定资产减值准备 Impairment of fixed assets Ml &Cr
工程物资-专用材料 Project material - specific materials ="%nW3e@
工程物资-专用设备 Project material - specific equipment /58]{MfrJ
工程物资-预付大型设备款 Project material - prepaid for equipment QEd>T"@g
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^(,qkq'u
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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 E+XpgR5
固定资产清理 Disposal of fixed assets > Y7nq\
无形资产-专利权 Intangible assets - patent ]
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无形资产-非专利技术 Intangible assets - industrial property and know-how MD ETAd
无形资产-商标权 Intangible assets - trademark rights j#KL"B_A
无形资产-土地使用权 Intangible assets - land use rights kaSi sjd
无形资产-商誉 Intangible assets - goodwill +RIG8w]
无形资产减值准备 Impairment of intangible assets yO@KjCv"
长期待摊费用 Deferred assets ,P
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未确认融资费用 Unrecognized finance fees P}=u8(u
其他长期资产 Other long term assets a%3V<
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递延税款借项 Deferred assets debits Rx';P/F0C
应付票据 Notes payable V=#L@ws
应付帐款 Trade creditors z\iz6-\&y
预收帐款 Adanvances from customers CH
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代销商品款 Consignment-in payables z}XmRc_Ko
其他应交款 Other payable to government 'EsN{.l?
其他应付款 Other creditors z'cK,psq(
应付股利 Proposed dividends h@nNm30i
待转资产价值 Donated assets ce/Z[B+d
预计负债 Accrued liabilities +h!OdWD9
应付短期债券 Short-term debentures payable uc6;%=%+
其他流动负债 Other current liabilities &zVF!xNy&
预提费用 Accrued expenses vN=bd7^?=
应付工资 Payroll payable a3o4> 9
应付福利费 Welfare payable X^L)5n+$X
短期借款-抵押借款 Bank loans - Short term - pledged Rg/*)
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短期借款-信用借款 Bank loans - Short term - credit O0`k6$=6r
短期借款-担保借款 Bank loans - Short term - guaranteed k_A. aYe
一年内到期长期借款 Long term loans due within one year gQpF(P
一年内到期长期应付款 Long term payable due within one year `Qzga}`"]
长期借款 Bank loans - Long term 9C-!I,
应付债券-债券面值 Bond payable - Par value Vwj^h
应付债券-债券溢价 Bond payable - Excess '%!'1si
应付债券-债券折价 Bond payable - Discount L,I5/K6
应付债券-应计利息 Bond payable - Accrued interest SoS GQ&k
长期应付款 Long term payable _ZgIm3p0A
专项应付款 Specific payable aOWE\Ic8
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax ZzDE
应交税金-增值税 Tax payable - VAT f< A@D"m/
应交税金-营业税 Tax payable - business tax ?sb
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应交税金-消费税 Tax payable - consumable tax r[P5
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应交税金-其他 Tax payable - others &
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递延税款贷项 Deferred taxation credit zE"ME*ou
股本 Share capital eQBR*@x
已归还投资 Investment returned FB<#N+L\
利润分配-其他转入 Profit appropriation - other transfer in [UJC/GtjS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X2
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利润分配-提取储备基金 Profit appropriation - reserve fund E;l|I
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -7_`6U2"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit d
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends #&+0hS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Vc!` BiH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sS$"6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ; aA,H&
期初未分配利润 Retained earnings, beginning of the year hr%O 4&sa
资本公积-股本溢价 Capital surplus - share premium /|{Yot
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JX_hLy@`
资本公积-接受现金捐赠 Capital surplus - cash donation uus}NZ:*l
资本公积-股权投资准备 Capital surplus - investment reserve xFZ
A18
资本公积-拨款转入 Capital surplus - subsidiary yR
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation B7"/K]dR:
资本公积-其他 Capital surplus - others (<?6X9F
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LQVa,'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oXA3i
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \79KU
盈余公积-储备基金 Surplus reserve - reserve fund ; z_ZZ(W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z@E-pYV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K/;FP'.
主营业务收入 Sales ]d#Lfgo
主营业务成本 Cost of sales nZ?BCO
主营业务税金及附加 Sales tax ,#G>&
营业费用 Operating expenses N>z<v\`
管理费用 General and administrative expenses Do@
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财务费用 Financial expenses ]"SH
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投资收益 Investment income sjOyg!e
其他业务收入 Other operating income fFD:E} >5
营业外收入 Non-operating income $~UQKv>
补贴收入 Subsidy income 8y;W+I(71
其他业务支出 Other operating expenses l"%|VWZ{iq
营业外支出 Non-operating expenses ns_5|*'
所得税 Income tax 8D[8(5
G_E U/p<Q