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 。 ~CL^%\K
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现金 Cash in hand 8sxH)"S
银行存款 Cash in bank A49HYX-l
其他货币资金-外埠存款Other monetary assets - cash in other cities t!}?nw%$
其他货币资金-银行本票 Other monetary assets - cashier‘s check sBD\
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其他货币资金-银行汇票 Other monetary assets - bank draft 0P6< 4
其他货币资金-信用卡 Other monetary assets - credit cards @ei:/~y3
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `(?x@Y>.Ht
其他货币资金-存出投资款 Other monetary assets - cash for investment [P"R+$"
短期投资-股票投资 Investments - Short term - stocks J0"<}"
短期投资-债券投资 Investments - Short term - bonds ;l'kPUv([
短期投资-基金投资 Investments - Short term - funds p3(&9~s
短期投资-其他投资 Investments - Short term - others t=oTU,<
短期投资跌价准备 Provision for short-term investment KmlpB
长期股权投资-股票投资 Long term equity investment - stocks IOi 6'
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长期股权投资-其他股权投资 Long term equity investment - others YC0FXN V
长期债券投资-债券投资 Long term securities investemnt - bonds *ocbV`
长期债券投资-其他债权投资 Long term securities investment - others j=,]b6(
长期投资减值准备 Provision for long-term investment haMt2S2_B:
应收票据 Notes receivable !t92_y3
应收股利 Dividends receivable nFfwVqV
应收利息 Interest receivable c
YMlcwS
应收帐款 Trade debtors b?FTwjV+#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Oy/+uw^
预付帐款 Prepayment ,zY!EHpx
应收补贴款 Allowance receivable /R44x\nhr
其他应收款 Other debtors $I-i=:}g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y*Wl(w3
其他流动资产 Other current assets )q+9_KUq
物资采购 Purchase ^ 04|tda
原材料 Raw materials ^zr]#`@G
包装物 Packing materials y~\K~qjd
低值易耗品 Low value consumbles (j;6}@
材料成本差异 Material cost difference sj?7}(s
自制半成品 Self-manufactured goods /^z5;aG
库存商品 Finished goods *qm@;!C
商品进销差价 Difference between purchase & sales of commodities L'Fy\K\
委托加工物资 Consigned processiong material i%)Nn^a;T
委托代销商品 Consignment-out Z[{ :
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受托代销商品 Consignment-in 8L7ZWw
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分期收款发出商品 Goods on instalment sales X
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存货跌价准备 Provision for obsolete stocks X6dv+&=?
待摊费用 Prepaid expenses p KF>_\
待处理流动资产损益 Unsettled G/L on current assets Zu/}TS9bi
待处理固定资产损益 Unsettled G/L on fixed assets :9`T.V<?
委托贷款-本金 Consignment loan - principle H]7;OM/g
委托贷款-利息 Consignment loan - interest *OQr:e<}
委托贷款-减值准备 Consignment loan - provision 8Dq;QH}
固定资产-房屋建筑物 Fixed assets - Buildings Jh'\ nDz@e
固定资产-机器设备 Fixed assets - Plant and machinery 4F+n`{~
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures d?/?VooU
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation S:En9E
固定资产减值准备 Impairment of fixed assets ^^I3%6UY
工程物资-专用材料 Project material - specific materials *XK9-%3
工程物资-专用设备 Project material - specific equipment kG7q4jFwP
工程物资-预付大型设备款 Project material - prepaid for equipment 3:h9cO/9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production a!>yX
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在建工程 Construction in progress bstc|8<
在建工程减值准备 Impairment of construction in progress |E)Es!dr
固定资产清理 Disposal of fixed assets tzhkd
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无形资产-专利权 Intangible assets - patent H0
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无形资产-非专利技术 Intangible assets - industrial property and know-how oiq7I@Y`x
无形资产-商标权 Intangible assets - trademark rights 8@|rB3J
无形资产-土地使用权 Intangible assets - land use rights /i]!=~\qFs
无形资产-商誉 Intangible assets - goodwill siHS@S
无形资产减值准备 Impairment of intangible assets ec4jiE
长期待摊费用 Deferred assets ]r{-K63P{!
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets oO4
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递延税款借项 Deferred assets debits _Z|s!~wdz
应付票据 Notes payable JxP=[>I
应付帐款 Trade creditors wr=h=vXU[
预收帐款 Adanvances from customers j3bTa|UdT
代销商品款 Consignment-in payables yuvt<kz
其他应交款 Other payable to government RrkS!E[C
其他应付款 Other creditors ,HEx9*E/s
应付股利 Proposed dividends .oq!Ys4KA
待转资产价值 Donated assets {Tp0#fi
预计负债 Accrued liabilities QJ`#&QRp
应付短期债券 Short-term debentures payable nz|;6?LCLY
其他流动负债 Other current liabilities rdsm
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预提费用 Accrued expenses :4"SJ
应付工资 Payroll payable U/2g N
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应付福利费 Welfare payable ^IxT.g
短期借款-抵押借款 Bank loans - Short term - pledged .-;K$'YG
短期借款-信用借款 Bank loans - Short term - credit `MgR/@%hr
短期借款-担保借款 Bank loans - Short term - guaranteed p1Q[c0NMK
一年内到期长期借款 Long term loans due within one year iAX\F`
一年内到期长期应付款 Long term payable due within one year " -4V48ci
长期借款 Bank loans - Long term j[XA"DZR<
应付债券-债券面值 Bond payable - Par value *Rv eR?kO
应付债券-债券溢价 Bond payable - Excess kyQ%qBv ^
应付债券-债券折价 Bond payable - Discount k[l+~5ix
应付债券-应计利息 Bond payable - Accrued interest I)E
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长期应付款 Long term payable O /wl";-
专项应付款 Specific payable 8{HeHU
其他长期负债 Other long term liabilities #dDsI]E)
应交税金-所得税 Tax payable - income tax *J!oV0#1
应交税金-增值税 Tax payable - VAT 5r<%xanXW/
应交税金-营业税 Tax payable - business tax xa`&/W
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应交税金-消费税 Tax payable - consumable tax ObIi$uJX
应交税金-其他 Tax payable - others Tv<iHHp
递延税款贷项 Deferred taxation credit (XJehdB0
股本 Share capital C|Bk'<MI
已归还投资 Investment returned >w jWX{&?
利润分配-其他转入 Profit appropriation - other transfer in (}fbs/8\p
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OE-$P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n37C"qJ/i
利润分配-提取储备基金 Profit appropriation - reserve fund fMr6ZmB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V; 1r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Wxg,y{(`
利润分配-利润归还投资 Profit appropriation - return investment by profit YNbs*i&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J"8bRp=/|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y6'Fi(2yw
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YH^_d3A;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +15j^ Az
期初未分配利润 Retained earnings, beginning of the year UM7Ft"
资本公积-股本溢价 Capital surplus - share premium {nT !|S)$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !%NxSJ
资本公积-接受现金捐赠 Capital surplus - cash donation k0?4vA
资本公积-股权投资准备 Capital surplus - investment reserve g# :|Mjgh
资本公积-拨款转入 Capital surplus - subsidiary Z~
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;h_"5/#
资本公积-其他 Capital surplus - others cD8.rRyD
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4x=rew>Ew
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5oplV(<?*S
盈余公积-储备基金 Surplus reserve - reserve fund y-}lz#N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund gLQWL}0O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r_]wa
主营业务收入 Sales E=w $r
主营业务成本 Cost of sales XZuJ<]}X,
主营业务税金及附加 Sales tax $Vbgfp~U-
营业费用 Operating expenses 7|T<dfQk
管理费用 General and administrative expenses C ^Tc9
财务费用 Financial expenses 'g#Ml`cm
投资收益 Investment income ~R/7J{Sg
其他业务收入 Other operating income kmM_Af&
营业外收入 Non-operating income knpb$eX4
补贴收入 Subsidy income skdSK7 n
其他业务支出 Other operating expenses oo3ZYA
营业外支出 Non-operating expenses N7%Jy?-+
所得税 Income tax TclZdk]%T
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