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 。 Q\P?[i]
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现金 Cash in hand bJ[{[|yEd
银行存款 Cash in bank P4M*vZq)
其他货币资金-外埠存款Other monetary assets - cash in other cities @_gCGI>Q
其他货币资金-银行本票 Other monetary assets - cashier‘s check QbF!V%+a's
其他货币资金-银行汇票 Other monetary assets - bank draft e~Oge
其他货币资金-信用卡 Other monetary assets - credit cards *1}UK9X;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zyznFiE
其他货币资金-存出投资款 Other monetary assets - cash for investment ;3nR_6\
短期投资-股票投资 Investments - Short term - stocks igoXMsifT+
短期投资-债券投资 Investments - Short term - bonds .,)C^hs@
短期投资-基金投资 Investments - Short term - funds Ur`jmB
短期投资-其他投资 Investments - Short term - others Mw0Kg
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短期投资跌价准备 Provision for short-term investment B,@<60u
长期股权投资-股票投资 Long term equity investment - stocks ewo1^>
长期股权投资-其他股权投资 Long term equity investment - others WBo|0(#
长期债券投资-债券投资 Long term securities investemnt - bonds xKilTh_.6
长期债券投资-其他债权投资 Long term securities investment - others xq?9w$
长期投资减值准备 Provision for long-term investment EJd l%j
应收票据 Notes receivable =~)J:x\F
应收股利 Dividends receivable ]kJinXHW
应收利息 Interest receivable U"1z"PcV
应收帐款 Trade debtors b(hnou S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors H5L~[\
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预付帐款 Prepayment R]0p L
应收补贴款 Allowance receivable I:6N?lD4}0
其他应收款 Other debtors iIOA5 4!o
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors SDdefB
其他流动资产 Other current assets ]h(}%fk_
物资采购 Purchase eXHk6[%[
原材料 Raw materials DNARe!pK
包装物 Packing materials [D]9M"L,vQ
低值易耗品 Low value consumbles tBtG- X2
材料成本差异 Material cost difference ;.=ZwM]C
自制半成品 Self-manufactured goods ]Iku(<*Ya
库存商品 Finished goods rf2+~B{$,
商品进销差价 Difference between purchase & sales of commodities Q
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委托加工物资 Consigned processiong material >~;MQDU5*Y
委托代销商品 Consignment-out yfBVy8Sm
受托代销商品 Consignment-in 4LO U[D
分期收款发出商品 Goods on instalment sales yPgDb[V+
存货跌价准备 Provision for obsolete stocks qIbp0`m
待摊费用 Prepaid expenses *Q?ZJS~
待处理流动资产损益 Unsettled G/L on current assets P'.M.I@
待处理固定资产损益 Unsettled G/L on fixed assets 8hx4s(1!
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest K#j<G]I( @
委托贷款-减值准备 Consignment loan - provision *
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固定资产-房屋建筑物 Fixed assets - Buildings \q2#ef@2
固定资产-机器设备 Fixed assets - Plant and machinery 8PQn=k9
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9y BENvq
固定资产-运输设备 Fixed assets - Automobiles 'A0.(a5
累计折旧 Accumulated depreciation -ZTe#@J
固定资产减值准备 Impairment of fixed assets ;Z\1PwT
工程物资-专用材料 Project material - specific materials OYw~I.Rq
工程物资-专用设备 Project material - specific equipment #cG7h(
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工程物资-预付大型设备款 Project material - prepaid for equipment G_GPnKdd
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production m5O;aj* i
在建工程 Construction in progress D&Xh|}2A
在建工程减值准备 Impairment of construction in progress m).S0
固定资产清理 Disposal of fixed assets 9H@I<`qGC
无形资产-专利权 Intangible assets - patent 8MHYk>O~{G
无形资产-非专利技术 Intangible assets - industrial property and know-how =0te.io)3O
无形资产-商标权 Intangible assets - trademark rights QXXB>gOY5
无形资产-土地使用权 Intangible assets - land use rights {1RI!#[\
无形资产-商誉 Intangible assets - goodwill 9(;5!q,Gsg
无形资产减值准备 Impairment of intangible assets QEK RAPw
长期待摊费用 Deferred assets / S
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未确认融资费用 Unrecognized finance fees nz72w_
其他长期资产 Other long term assets uFseO9F.2
递延税款借项 Deferred assets debits Kjw4,z%\94
应付票据 Notes payable =oZHN,
应付帐款 Trade creditors ZLsfF
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预收帐款 Adanvances from customers t')47k\
代销商品款 Consignment-in payables a;=)`
其他应交款 Other payable to government hlY]s
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其他应付款 Other creditors v-zi ,]W
应付股利 Proposed dividends \;al@yC=T
待转资产价值 Donated assets U(lcQC`$
预计负债 Accrued liabilities "/ N ?$
应付短期债券 Short-term debentures payable MAhJ>qe8
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其他流动负债 Other current liabilities >FO4]
预提费用 Accrued expenses hu?Q,[+o
应付工资 Payroll payable )
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应付福利费 Welfare payable (G:A^z
短期借款-抵押借款 Bank loans - Short term - pledged W[pOLc-
短期借款-信用借款 Bank loans - Short term - credit 5a$Q}!6E.Y
短期借款-担保借款 Bank loans - Short term - guaranteed DuESLMhz
一年内到期长期借款 Long term loans due within one year ws"{Y+L
一年内到期长期应付款 Long term payable due within one year G,tJ\xMw8
长期借款 Bank loans - Long term QucDIZ
应付债券-债券面值 Bond payable - Par value {M`yYe
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应付债券-债券溢价 Bond payable - Excess 'q158x
应付债券-债券折价 Bond payable - Discount #BB,6E
应付债券-应计利息 Bond payable - Accrued interest Q5[x2 s_ d
长期应付款 Long term payable &|/@;EA$8
专项应付款 Specific payable s} 2TJa
其他长期负债 Other long term liabilities {FYWQ!L
应交税金-所得税 Tax payable - income tax l@;UwnI
应交税金-增值税 Tax payable - VAT #w%d
应交税金-营业税 Tax payable - business tax U3Fa.bC6}
应交税金-消费税 Tax payable - consumable tax p~Tp=d)/
应交税金-其他 Tax payable - others 7_OC&hhL
递延税款贷项 Deferred taxation credit U
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股本 Share capital L1'PQV
已归还投资 Investment returned ,2t|(V*"&
利润分配-其他转入 Profit appropriation - other transfer in 75@!j[QL<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 26SXuFJ@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K|i:tHF
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利润分配-提取储备基金 Profit appropriation - reserve fund }ufzlHD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F52%og~N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9((BOq
利润分配-利润归还投资 Profit appropriation - return investment by profit [/h3HyZ.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ck:RlF[6C
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bQU{)W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w=NM==cLj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (`W_ -PI
期初未分配利润 Retained earnings, beginning of the year D4@).%
资本公积-股本溢价 Capital surplus - share premium YmrrZ&]q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #7 )&`
资本公积-接受现金捐赠 Capital surplus - cash donation myq@X(K
资本公积-股权投资准备 Capital surplus - investment reserve d#-scv}s5
资本公积-拨款转入 Capital surplus - subsidiary /
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation NCrNlHIF
资本公积-其他 Capital surplus - others )b%t4~7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve WqX$;'}h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?*oBevUnCY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z3n273W>6
盈余公积-储备基金 Surplus reserve - reserve fund ZmLA4<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OC?a[^hB^)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Yfbo=yk
主营业务收入 Sales a+HGlj 2>
主营业务成本 Cost of sales ,6J{-Iu
主营业务税金及附加 Sales tax |IcA8[
营业费用 Operating expenses HbOLf
管理费用 General and administrative expenses Zz,j,w0 Z
财务费用 Financial expenses u%t/W0xi
投资收益 Investment income CpE LLA<
其他业务收入 Other operating income "[wkjNf%
营业外收入 Non-operating income H{)DI(,Y^P
补贴收入 Subsidy income c
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其他业务支出 Other operating expenses COc,
营业外支出 Non-operating expenses _p^?_
所得税 Income tax Vn=K5nm
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