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 。 u0zF::
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现金 Cash in hand 0Ta&
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银行存款 Cash in bank 9sG]Q[:.]
其他货币资金-外埠存款Other monetary assets - cash in other cities WPI<SsLd
其他货币资金-银行本票 Other monetary assets - cashier‘s check t-B5,,`
其他货币资金-银行汇票 Other monetary assets - bank draft ( RO-~-
其他货币资金-信用卡 Other monetary assets - credit cards SO4?3wg7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment @<(4J
短期投资-股票投资 Investments - Short term - stocks Pm&h v*D
短期投资-债券投资 Investments - Short term - bonds =HMa<"-8
短期投资-基金投资 Investments - Short term - funds l0 =[MXM4
短期投资-其他投资 Investments - Short term - others o=J-Ju
短期投资跌价准备 Provision for short-term investment ];xDXQd
长期股权投资-股票投资 Long term equity investment - stocks P q0%oz
长期股权投资-其他股权投资 Long term equity investment - others @,Z0u2WLl6
长期债券投资-债券投资 Long term securities investemnt - bonds d|?Xo\+
长期债券投资-其他债权投资 Long term securities investment - others I+=+ ,iXhB
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable @`$'sU
应收股利 Dividends receivable c+D
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应收利息 Interest receivable mww<Xm'
应收帐款 Trade debtors {ETM >
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'X<4";$mU
预付帐款 Prepayment WP2=1"X63
应收补贴款 Allowance receivable KpA1Ac)T
其他应收款 Other debtors m/z,MT74*J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors sSd/\Ap
其他流动资产 Other current assets L!>nl4O>`
物资采购 Purchase *Nm$b+
原材料 Raw materials nv0\On7wd
包装物 Packing materials F~q(@.b
低值易耗品 Low value consumbles 4
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材料成本差异 Material cost difference Jsl2RdI
自制半成品 Self-manufactured goods fIl;qGz85
库存商品 Finished goods GLgf%A`5/_
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 {j=`
委托代销商品 Consignment-out )adV`V%=>
受托代销商品 Consignment-in AdVc1v&>
分期收款发出商品 Goods on instalment sales 7:,f|>
存货跌价准备 Provision for obsolete stocks LH)XD[
待摊费用 Prepaid expenses QF)\\D[
待处理流动资产损益 Unsettled G/L on current assets v\GVy[Qyv
待处理固定资产损益 Unsettled G/L on fixed assets -Arsmo
委托贷款-本金 Consignment loan - principle GlnO8cAB
委托贷款-利息 Consignment loan - interest SRwD`FF
委托贷款-减值准备 Consignment loan - provision /TyGZ@S>m
固定资产-房屋建筑物 Fixed assets - Buildings CJ*
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固定资产-机器设备 Fixed assets - Plant and machinery HcgvlFb
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |RFBhB/u
固定资产-运输设备 Fixed assets - Automobiles MC* Hl`C
累计折旧 Accumulated depreciation W7^[W.
固定资产减值准备 Impairment of fixed assets 4b:|>Z-
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment CmZayV
工程物资-预付大型设备款 Project material - prepaid for equipment 1h&`mqY)L.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production n:,mo} ?X
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress gxN>q4z
固定资产清理 Disposal of fixed assets lG}#K^q
无形资产-专利权 Intangible assets - patent N7?B"
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无形资产-非专利技术 Intangible assets - industrial property and know-how ?@
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无形资产-商标权 Intangible assets - trademark rights Y3Fj3NwS
无形资产-土地使用权 Intangible assets - land use rights g w"
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无形资产-商誉 Intangible assets - goodwill 8.i4QaU
无形资产减值准备 Impairment of intangible assets D7;9D*o\
长期待摊费用 Deferred assets m[^lu1\wn
未确认融资费用 Unrecognized finance fees q.c)>=!.
其他长期资产 Other long term assets Ix5&B6L8
递延税款借项 Deferred assets debits a
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应付票据 Notes payable ^U}k
应付帐款 Trade creditors b6bs .
预收帐款 Adanvances from customers 3 r&
代销商品款 Consignment-in payables K]hp-QK<
其他应交款 Other payable to government "2l`XH
其他应付款 Other creditors <Dd>- K
应付股利 Proposed dividends wY8:j
待转资产价值 Donated assets uh)S;3|
预计负债 Accrued liabilities 98>GHl'lM
应付短期债券 Short-term debentures payable jN\u}!\O
其他流动负债 Other current liabilities p49]{2GXb
预提费用 Accrued expenses xT%`"eM}
应付工资 Payroll payable x4oWZEd
应付福利费 Welfare payable =~B"8@B
短期借款-抵押借款 Bank loans - Short term - pledged KJA
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短期借款-信用借款 Bank loans - Short term - credit # ]7Lieh[5
短期借款-担保借款 Bank loans - Short term - guaranteed FACw;/rW
一年内到期长期借款 Long term loans due within one year o4);5~1l
一年内到期长期应付款 Long term payable due within one year ,o&
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长期借款 Bank loans - Long term CD$#}Id
应付债券-债券面值 Bond payable - Par value ~HZdIPcC
应付债券-债券溢价 Bond payable - Excess ={qcDgn~C
应付债券-债券折价 Bond payable - Discount c0qp-=^&.
应付债券-应计利息 Bond payable - Accrued interest CKYg!\g(:
长期应付款 Long term payable zLpCKndj
专项应付款 Specific payable O
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其他长期负债 Other long term liabilities m`/Nl<
应交税金-所得税 Tax payable - income tax .Pb-{!$Ni
应交税金-增值税 Tax payable - VAT S+ kq1R
应交税金-营业税 Tax payable - business tax !@xO]Jwv
应交税金-消费税 Tax payable - consumable tax l":W@R
应交税金-其他 Tax payable - others tt"<1
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递延税款贷项 Deferred taxation credit t`Kbm''d[
股本 Share capital >f(?Mxh2
已归还投资 Investment returned "Ms;sdjg}&
利润分配-其他转入 Profit appropriation - other transfer in f"ZlJV a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I//=C6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Yj
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利润分配-提取储备基金 Profit appropriation - reserve fund jD:
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]&cnc8tC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TNX9Z)=>g
利润分配-利润归还投资 Profit appropriation - return investment by profit C($l'jd&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D(!^$9e9b
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~b f\fPm
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Cp8=8N(Xb
期初未分配利润 Retained earnings, beginning of the year [q<'ty
资本公积-股本溢价 Capital surplus - share premium 8-q^.<9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4,9$udiGY
资本公积-接受现金捐赠 Capital surplus - cash donation vgz`+Zj*S
资本公积-股权投资准备 Capital surplus - investment reserve 3H,E8>Vd
资本公积-拨款转入 Capital surplus - subsidiary wP!X)p\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -@orIwA&
资本公积-其他 Capital surplus - others C?PQ>Q!f-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I \
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q;h.}N8W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O9=/\Kc
盈余公积-储备基金 Surplus reserve - reserve fund h^M_yz-f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund jr6_|(0
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment VYvfx
主营业务收入 Sales 'h>uR|
主营业务成本 Cost of sales x7j#@C
主营业务税金及附加 Sales tax gP^2GnjHL8
营业费用 Operating expenses 3DU1c?M:
管理费用 General and administrative expenses @u~S!(7.Wi
财务费用 Financial expenses j8Z, :op
投资收益 Investment income JF~i.+{h
其他业务收入 Other operating income aZfMeW
营业外收入 Non-operating income g:
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补贴收入 Subsidy income 0-2|(9
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其他业务支出 Other operating expenses +-9vrEB
营业外支出 Non-operating expenses %@$UIO,(
所得税 Income tax t
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