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 。 {#~A `crO
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现金 Cash in hand &@FufpPw/
银行存款 Cash in bank znDpg{U(
其他货币资金-外埠存款Other monetary assets - cash in other cities B}nT>Ub
其他货币资金-银行本票 Other monetary assets - cashier‘s check EeHghq
其他货币资金-银行汇票 Other monetary assets - bank draft I@5$ <SN
其他货币资金-信用卡 Other monetary assets - credit cards 1]9l
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit :|8!w
其他货币资金-存出投资款 Other monetary assets - cash for investment qHgzgS7a
短期投资-股票投资 Investments - Short term - stocks w/:ibG@
短期投资-债券投资 Investments - Short term - bonds e,Z[Nox
短期投资-基金投资 Investments - Short term - funds v,Zoy|Lu
短期投资-其他投资 Investments - Short term - others IwBO#HR~)
短期投资跌价准备 Provision for short-term investment f:t j
长期股权投资-股票投资 Long term equity investment - stocks 1:Ff#Eq,s
长期股权投资-其他股权投资 Long term equity investment - others 1;PI%++
长期债券投资-债券投资 Long term securities investemnt - bonds 8H1&=)M=
长期债券投资-其他债权投资 Long term securities investment - others >6Jz=N,
长期投资减值准备 Provision for long-term investment =dwy 4
应收票据 Notes receivable q6b&b^r+H
应收股利 Dividends receivable 8
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应收利息 Interest receivable dd6%3L{cn
应收帐款 Trade debtors ZvLI~ul(zT
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HYG1BfEaW
预付帐款 Prepayment
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应收补贴款 Allowance receivable nN^lY=3
其他应收款 Other debtors scTt53v^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C4GkFD
其他流动资产 Other current assets z`eMb
物资采购 Purchase 2R
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原材料 Raw materials a_]l?t
包装物 Packing materials }#2(WHf=<
低值易耗品 Low value consumbles F(ZczwvR
材料成本差异 Material cost difference e+<|
自制半成品 Self-manufactured goods B~M6l7^?
库存商品 Finished goods of
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商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material lon9oraF'
委托代销商品 Consignment-out lIZ&'
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受托代销商品 Consignment-in [>U2!4=$M
分期收款发出商品 Goods on instalment sales L4ct2|w}ul
存货跌价准备 Provision for obsolete stocks d(:I~m
待摊费用 Prepaid expenses ?G<?:/CU
待处理流动资产损益 Unsettled G/L on current assets m.\JO
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle h(GSM'v
委托贷款-利息 Consignment loan - interest #3{{[i(;i
委托贷款-减值准备 Consignment loan - provision jW4>WDN:
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery g_!xD;0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :Rnwyj])
固定资产-运输设备 Fixed assets - Automobiles yhI;FNSf
累计折旧 Accumulated depreciation us8HXvvp{
固定资产减值准备 Impairment of fixed assets g>#}(u!PH
工程物资-专用材料 Project material - specific materials r:Q=6j,
工程物资-专用设备 Project material - specific equipment /{/mwS"W
工程物资-预付大型设备款 Project material - prepaid for equipment 6.$z!~8
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \zwm:@lG
在建工程 Construction in progress Ed{sC[j=
在建工程减值准备 Impairment of construction in progress OF)*kiJ
固定资产清理 Disposal of fixed assets |/$954Hr#<
无形资产-专利权 Intangible assets - patent 6#.9T;&
无形资产-非专利技术 Intangible assets - industrial property and know-how F~hH>BH9
无形资产-商标权 Intangible assets - trademark rights XX
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无形资产-土地使用权 Intangible assets - land use rights DO9K
无形资产-商誉 Intangible assets - goodwill o}f$?{)|
无形资产减值准备 Impairment of intangible assets 9'e<
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长期待摊费用 Deferred assets .<xD'54
未确认融资费用 Unrecognized finance fees \rg;xZa5
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits fC[~X[H
应付票据 Notes payable e.#,9
应付帐款 Trade creditors GXNkl?#
预收帐款 Adanvances from customers 94]i|2qj*
代销商品款 Consignment-in payables fZLAZMrM
其他应交款 Other payable to government (<@`MPI\@
其他应付款 Other creditors \PFj w9s
应付股利 Proposed dividends =Zsxl]h
待转资产价值 Donated assets qn,fx6v4
预计负债 Accrued liabilities g6S-vSX,
应付短期债券 Short-term debentures payable &3xda1H
其他流动负债 Other current liabilities rW_cLdh]#
预提费用 Accrued expenses &&m1_K
应付工资 Payroll payable .7:ecFKk
应付福利费 Welfare payable ~2yhZ
短期借款-抵押借款 Bank loans - Short term - pledged sIl&\g<b
短期借款-信用借款 Bank loans - Short term - credit R6:m@
短期借款-担保借款 Bank loans - Short term - guaranteed lz1cLl
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一年内到期长期借款 Long term loans due within one year y@7CY-1
一年内到期长期应付款 Long term payable due within one year KoWG:~>|
长期借款 Bank loans - Long term Snp(&TD<<
应付债券-债券面值 Bond payable - Par value 2+pXtP@O
应付债券-债券溢价 Bond payable - Excess \"
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应付债券-债券折价 Bond payable - Discount ~r'ApeI9
应付债券-应计利息 Bond payable - Accrued interest eb6y-TwY
长期应付款 Long term payable 1,U)rx$H
专项应付款 Specific payable wuXH'
其他长期负债 Other long term liabilities -/*VR$c
应交税金-所得税 Tax payable - income tax ]1|7V|N6
应交税金-增值税 Tax payable - VAT [Ls%nz|
应交税金-营业税 Tax payable - business tax vq-;wdq?2
应交税金-消费税 Tax payable - consumable tax 4cJ/XgX
应交税金-其他 Tax payable - others $
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递延税款贷项 Deferred taxation credit "{3|(Qs
股本 Share capital HCe/!2Y/%
已归还投资 Investment returned ~ahu{A4Bw
利润分配-其他转入 Profit appropriation - other transfer in T!pZj_ h=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FL&Y/5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {0AlQ6.@>
利润分配-提取储备基金 Profit appropriation - reserve fund )nK+`{;@!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,9ew75Jl
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 78<fbN5}r
利润分配-利润归还投资 Profit appropriation - return investment by profit /OMgj7olD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TV0Y{x*~iH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HqV4!o9'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sb1tQ=u[
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i=pfjC
期初未分配利润 Retained earnings, beginning of the year %.Kr`#lCr
资本公积-股本溢价 Capital surplus - share premium lL5* l,)To
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sEZ2DnDI
资本公积-接受现金捐赠 Capital surplus - cash donation U2~|AkL
资本公积-股权投资准备 Capital surplus - investment reserve 9;`hJ!r
资本公积-拨款转入 Capital surplus - subsidiary P=9UK`n
资本公积-外币资本折算差额 Capital surplus - foreign currency translation D5].^*AbZ
资本公积-其他 Capital surplus - others HzuG- V
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Sco'] ^#(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [
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盈余公积-储备基金 Surplus reserve - reserve fund qF`]}7"^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !|9k&o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %zDi|WZ
主营业务收入 Sales Nd@/U
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主营业务成本 Cost of sales fZJM'+J@A
主营业务税金及附加 Sales tax Rt5Xqz\6i
营业费用 Operating expenses `bn@;7`X
管理费用 General and administrative expenses WU.eeiX
财务费用 Financial expenses 4X}TG
投资收益 Investment income &g0r#K
其他业务收入 Other operating income RQ#9[6w!v
营业外收入 Non-operating income %rEP.T\i
补贴收入 Subsidy income W3^^aD-
其他业务支出 Other operating expenses L}_VT
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营业外支出 Non-operating expenses q6%m .X7
所得税 Income tax <$#^)]Ts
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