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 。 1d,;e:=j
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现金 Cash in hand CNQ>J`4
银行存款 Cash in bank 3+rud9T
其他货币资金-外埠存款Other monetary assets - cash in other cities X2v|O3>/N
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^h1EE=E"
其他货币资金-银行汇票 Other monetary assets - bank draft )Z2HzjE
其他货币资金-信用卡 Other monetary assets - credit cards '(4$h3-gv7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit k%Jv%m}aB
其他货币资金-存出投资款 Other monetary assets - cash for investment 9v=5x[fE
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds QE1DTU
短期投资-基金投资 Investments - Short term - funds PQDWY
短期投资-其他投资 Investments - Short term - others |5^tp
短期投资跌价准备 Provision for short-term investment 9q(*'rA
m
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others XDRw![H,~
长期债券投资-债券投资 Long term securities investemnt - bonds fL>>hBCqC
长期债券投资-其他债权投资 Long term securities investment - others gP:mZ7
长期投资减值准备 Provision for long-term investment ~RgO9p(dY
应收票据 Notes receivable \$Lr L
应收股利 Dividends receivable Wz',>&a
应收利息 Interest receivable Zl^#U c"
应收帐款 Trade debtors Hx5t![g2K!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors q$7SJ.pF
预付帐款 Prepayment l.NV]up+
应收补贴款 Allowance receivable =8#$'1K,v
其他应收款 Other debtors .Lbu[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 7#wdBB%
其他流动资产 Other current assets lky{<jZ%
物资采购 Purchase .93B@u
原材料 Raw materials ziPE(B
包装物 Packing materials JL.noV3q$
低值易耗品 Low value consumbles MZ
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材料成本差异 Material cost difference 6HeZ<.d&
自制半成品 Self-manufactured goods %iMRJ}8(7
库存商品 Finished goods Kw_> X&GcJ
商品进销差价 Difference between purchase & sales of commodities
Y=94<e[f"
委托加工物资 Consigned processiong material C{^U^>bU
委托代销商品 Consignment-out d)d\h`=Z
受托代销商品 Consignment-in b5NPG N
分期收款发出商品 Goods on instalment sales T$)N2]FE
存货跌价准备 Provision for obsolete stocks \qk+cK;+
待摊费用 Prepaid expenses a$-:F$z
待处理流动资产损益 Unsettled G/L on current assets 6d4)7PL
待处理固定资产损益 Unsettled G/L on fixed assets jG~zpZh
委托贷款-本金 Consignment loan - principle ;]XK e')
委托贷款-利息 Consignment loan - interest bLSXQStB
委托贷款-减值准备 Consignment loan - provision !A@Ft}FB
固定资产-房屋建筑物 Fixed assets - Buildings vG;)(.:
固定资产-机器设备 Fixed assets - Plant and machinery z86[_l:
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures MhT.Zg\
固定资产-运输设备 Fixed assets - Automobiles b9FfDDOq"
累计折旧 Accumulated depreciation OZ2YflT
固定资产减值准备 Impairment of fixed assets *% 6NuZ
工程物资-专用材料 Project material - specific materials vOMmsU F
工程物资-专用设备 Project material - specific equipment $=) i{kGS@
工程物资-预付大型设备款 Project material - prepaid for equipment oVDqX=G
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0H;,~
WY
在建工程 Construction in progress *|97 g*G(
在建工程减值准备 Impairment of construction in progress 0{0BL@H
固定资产清理 Disposal of fixed assets N!RkV\:X
无形资产-专利权 Intangible assets - patent H! IL5@@K
无形资产-非专利技术 Intangible assets - industrial property and know-how GB MCw
无形资产-商标权 Intangible assets - trademark rights 0 1~&H8 =
无形资产-土地使用权 Intangible assets - land use rights xweV8k/
无形资产-商誉 Intangible assets - goodwill \r4QS
无形资产减值准备 Impairment of intangible assets HH`G/(a
长期待摊费用 Deferred assets |^ K"#K
未确认融资费用 Unrecognized finance fees gpt98:w:
其他长期资产 Other long term assets 3JnBKh\n
递延税款借项 Deferred assets debits >M1m(u84#
应付票据 Notes payable P01o: /}
应付帐款 Trade creditors 8}5dyn{cvE
预收帐款 Adanvances from customers ;ndsq[k>
代销商品款 Consignment-in payables
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其他应交款 Other payable to government >'\cNM~nf
其他应付款 Other creditors _@-D/g
应付股利 Proposed dividends [ vWcQ6m
待转资产价值 Donated assets $mS]K!\
预计负债 Accrued liabilities HZ>8@AVa\
应付短期债券 Short-term debentures payable qQzf&"
其他流动负债 Other current liabilities yDk|ad|
预提费用 Accrued expenses "'M>%m u
应付工资 Payroll payable ze5Hg'f
应付福利费 Welfare payable EUxkYl
短期借款-抵押借款 Bank loans - Short term - pledged MJxTzQE
短期借款-信用借款 Bank loans - Short term - credit ]gxt+'iAFS
短期借款-担保借款 Bank loans - Short term - guaranteed aDXdr\C6
一年内到期长期借款 Long term loans due within one year w"p,6Ew
一年内到期长期应付款 Long term payable due within one year <X5'uve
长期借款 Bank loans - Long term HC'k81Q
应付债券-债券面值 Bond payable - Par value u2p5*gzZ
应付债券-债券溢价 Bond payable - Excess aq a%B
应付债券-债券折价 Bond payable - Discount G|WO
应付债券-应计利息 Bond payable - Accrued interest auzrM4<tz
长期应付款 Long term payable xUp[)B6?:
专项应付款 Specific payable F.nJXZnJ
其他长期负债 Other long term liabilities ve#*qz Y
应交税金-所得税 Tax payable - income tax w>RBth^p
应交税金-增值税 Tax payable - VAT GQZLOjsop
应交税金-营业税 Tax payable - business tax 3
M/iuu
应交税金-消费税 Tax payable - consumable tax -]!m4xvK
应交税金-其他 Tax payable - others ;THb6Jz/+
递延税款贷项 Deferred taxation credit J?Y1G<&
股本 Share capital q;Y9_5S
已归还投资 Investment returned %j
'_I\
利润分配-其他转入 Profit appropriation - other transfer in Mo4#UV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OI=LuWGQE1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n9qO;X4&
利润分配-提取储备基金 Profit appropriation - reserve fund ]}K\&ho2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NS^(5g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uydy[n\
利润分配-利润归还投资 Profit appropriation - return investment by profit MT`gCvoF4P
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T);eYC"@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z0XH`H|~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends urJ>dw?FI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H,/|pP.
期初未分配利润 Retained earnings, beginning of the year gnAM}
资本公积-股本溢价 Capital surplus - share premium 95`Q=I|i
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !^o(?1
资本公积-接受现金捐赠 Capital surplus - cash donation 81O\BO.T
资本公积-股权投资准备 Capital surplus - investment reserve 6mFH>T*jzH
资本公积-拨款转入 Capital surplus - subsidiary jaf
IKSD]%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $~#N1
资本公积-其他 Capital surplus - others tb%u<jY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w&A&BE^O/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m\3r<*q6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /3MTutM|<X
盈余公积-储备基金 Surplus reserve - reserve fund
-uho;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !11x&Db
盈余公积-利润归还投资 Surplus reserve - reture investment by investment h)O<bI8
主营业务收入 Sales @uIY+_E40g
主营业务成本 Cost of sales mLa0BIP
主营业务税金及附加 Sales tax 9t`Z_HwdCb
营业费用 Operating expenses M?61g(
管理费用 General and administrative expenses $On
财务费用 Financial expenses 5if4eitS
投资收益 Investment income # g.J,L
其他业务收入 Other operating income SUSam/xeg"
营业外收入 Non-operating income auV'`PR
补贴收入 Subsidy income c"vF i~Db
其他业务支出 Other operating expenses MNy)= d&<P
营业外支出 Non-operating expenses (9;qV:0`
所得税 Income tax ?DAW~+,!7o
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