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 。 ^>?CMcN4*
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现金 Cash in hand Wy]^Ub gW
银行存款 Cash in bank K\^ 0_F K
其他货币资金-外埠存款Other monetary assets - cash in other cities 7DKz;o
其他货币资金-银行本票 Other monetary assets - cashier‘s check @=5qT]%U3J
其他货币资金-银行汇票 Other monetary assets - bank draft =V97;kq+v
其他货币资金-信用卡 Other monetary assets - credit cards $ \*`
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit |BZDhd9<{
其他货币资金-存出投资款 Other monetary assets - cash for investment D^U:
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短期投资-股票投资 Investments - Short term - stocks idRD![!UI
短期投资-债券投资 Investments - Short term - bonds =N);v\ Q$!
短期投资-基金投资 Investments - Short term - funds !TAp+b
短期投资-其他投资 Investments - Short term - others }<jb vCeK
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks ,&HR(jTo
长期股权投资-其他股权投资 Long term equity investment - others YHV-|UNF
长期债券投资-债券投资 Long term securities investemnt - bonds pbHsR^
长期债券投资-其他债权投资 Long term securities investment - others ]v G{kAnH
长期投资减值准备 Provision for long-term investment "Dy'Kd%,%/
应收票据 Notes receivable fWGOP~0
应收股利 Dividends receivable S>q>K"j^!
应收利息 Interest receivable A\Txb_x
应收帐款 Trade debtors (x;g/!:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors I1 U7.CT
预付帐款 Prepayment Q6C-4ja
应收补贴款 Allowance receivable r'BAT3
其他应收款 Other debtors ftk%EYT;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Hqz?E@bc@
其他流动资产 Other current assets Xj+q~4{|vt
物资采购 Purchase BsZ{|,oQnZ
原材料 Raw materials vQ@2FZzu>
包装物 Packing materials <uP^-bv;(
低值易耗品 Low value consumbles DZ
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材料成本差异 Material cost difference s|bM%!$1
自制半成品 Self-manufactured goods I-NN29Sk
库存商品 Finished goods $mA5@O~C5\
商品进销差价 Difference between purchase & sales of commodities %ICglF R
委托加工物资 Consigned processiong material 3UUGblg`~
委托代销商品 Consignment-out }iBC@`mg(
受托代销商品 Consignment-in Cup@TET35
分期收款发出商品 Goods on instalment sales UFn8kBk
存货跌价准备 Provision for obsolete stocks r!N]$lB
待摊费用 Prepaid expenses *B)yy[8j+
待处理流动资产损益 Unsettled G/L on current assets sTHq&(hLUG
待处理固定资产损益 Unsettled G/L on fixed assets e yw'7
委托贷款-本金 Consignment loan - principle m:Go-tk
委托贷款-利息 Consignment loan - interest zGcqzYbuA
委托贷款-减值准备 Consignment loan - provision R@T6U:1
固定资产-房屋建筑物 Fixed assets - Buildings ,je`YEC
固定资产-机器设备 Fixed assets - Plant and machinery )wzV
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &217l2X
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固定资产-运输设备 Fixed assets - Automobiles o5Rz%k#h
累计折旧 Accumulated depreciation ekf$
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固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials 6\dX
工程物资-专用设备 Project material - specific equipment cm>E[SHr
工程物资-预付大型设备款 Project material - prepaid for equipment }ZZ5].-a<D
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production farDaS[\VY
在建工程 Construction in progress yfjXqn[Z4
在建工程减值准备 Impairment of construction in progress #$'"cfRxc
固定资产清理 Disposal of fixed assets &$fbP5uAZ
无形资产-专利权 Intangible assets - patent Xwu.AVsr
无形资产-非专利技术 Intangible assets - industrial property and know-how 6a}r( yP
无形资产-商标权 Intangible assets - trademark rights YwT-T,oD
无形资产-土地使用权 Intangible assets - land use rights _94s(~g:
无形资产-商誉 Intangible assets - goodwill {M~lbU
无形资产减值准备 Impairment of intangible assets Sg*0[a3z
长期待摊费用 Deferred assets FY;+PY@I{
未确认融资费用 Unrecognized finance fees (hZ:X)E>
其他长期资产 Other long term assets {0jIY
递延税款借项 Deferred assets debits !DjT<dxf
应付票据 Notes payable cHvF* A
应付帐款 Trade creditors \ a-CN>
预收帐款 Adanvances from customers ]= x
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代销商品款 Consignment-in payables ?p8Qx\%*
其他应交款 Other payable to government @
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其他应付款 Other creditors ]gd/
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应付股利 Proposed dividends !r
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待转资产价值 Donated assets ,I*X)(
预计负债 Accrued liabilities [F([
应付短期债券 Short-term debentures payable ?s{C//
其他流动负债 Other current liabilities ?AsDk ~3
预提费用 Accrued expenses 5h_5Z~
应付工资 Payroll payable ,r+"7$
应付福利费 Welfare payable 'wQy]zm$
短期借款-抵押借款 Bank loans - Short term - pledged >2-F2E,
短期借款-信用借款 Bank loans - Short term - credit ;lfWuU%R
短期借款-担保借款 Bank loans - Short term - guaranteed !ng\`
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一年内到期长期借款 Long term loans due within one year 2>y:N.
一年内到期长期应付款 Long term payable due within one year Z$2L~j"=!
长期借款 Bank loans - Long term CI^|k/
应付债券-债券面值 Bond payable - Par value ,?b78_,2
应付债券-债券溢价 Bond payable - Excess $AwZ2HY
应付债券-债券折价 Bond payable - Discount z%2w(&1
应付债券-应计利息 Bond payable - Accrued interest xUj2]Q>R+
长期应付款 Long term payable C-#.RI7
专项应付款 Specific payable ; h+ q
其他长期负债 Other long term liabilities ?n*f
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应交税金-所得税 Tax payable - income tax hLA;Bl
应交税金-增值税 Tax payable - VAT &:vscOl
应交税金-营业税 Tax payable - business tax KRk~w]
应交税金-消费税 Tax payable - consumable tax <?|6*2_=
应交税金-其他 Tax payable - others ofwQ:0@
递延税款贷项 Deferred taxation credit G1_Nd2w
股本 Share capital T Oy7?;|=
已归还投资 Investment returned zA{8C];~
利润分配-其他转入 Profit appropriation - other transfer in d^aNR
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {[3YJkrM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NNX%Bq
利润分配-提取储备基金 Profit appropriation - reserve fund O)5#Fcp(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6&],WGz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kMS5h~D[
利润分配-利润归还投资 Profit appropriation - return investment by profit o>u!CL<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends syFI$rf
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aJ-}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (v;A'BjN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year nVTM3
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资本公积-股本溢价 Capital surplus - share premium Y+qus
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Qp 69Sk@H{
资本公积-接受现金捐赠 Capital surplus - cash donation n0FYfqH
资本公积-股权投资准备 Capital surplus - investment reserve C"No5r'K3
资本公积-拨款转入 Capital surplus - subsidiary <JH9StGGc?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q%.bnF/Yd
资本公积-其他 Capital surplus - others \\iK'|5YG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?Q:PPqQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "`]'ZIx[R/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $'u\B
盈余公积-储备基金 Surplus reserve - reserve fund }bg
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9RcM$[~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Qdm(q:w
主营业务收入 Sales
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主营业务成本 Cost of sales |KaR
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主营业务税金及附加 Sales tax R9E6uz.j
营业费用 Operating expenses y*|L:!
管理费用 General and administrative expenses {c?ymkK
财务费用 Financial expenses #fzw WP
投资收益 Investment income ;(`e^IVf
其他业务收入 Other operating income f-]><z
营业外收入 Non-operating income $P_x v
补贴收入 Subsidy income LO}z)j~W
其他业务支出 Other operating expenses ,Z4^'1{D
营业外支出 Non-operating expenses 7uA\&/
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所得税 Income tax k) 3s?
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