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 。 (DvGA I
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现金 Cash in hand tFn[U#'
银行存款 Cash in bank Kc^ctAk7;
其他货币资金-外埠存款Other monetary assets - cash in other cities ,-EN{ed
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3I}AA.h'00
其他货币资金-银行汇票 Other monetary assets - bank draft !~F oy F
其他货币资金-信用卡 Other monetary assets - credit cards q3/4l%"X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /o6id
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其他货币资金-存出投资款 Other monetary assets - cash for investment ?Q=(?yR0]
短期投资-股票投资 Investments - Short term - stocks X1oR
短期投资-债券投资 Investments - Short term - bonds _a"
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短期投资-基金投资 Investments - Short term - funds CiHx.5TiC
短期投资-其他投资 Investments - Short term - others {P?DkUO}
短期投资跌价准备 Provision for short-term investment avG#0AY
长期股权投资-股票投资 Long term equity investment - stocks |p+FIr+
长期股权投资-其他股权投资 Long term equity investment - others x%@M*4:&
长期债券投资-债券投资 Long term securities investemnt - bonds ]P7gEBi
长期债券投资-其他债权投资 Long term securities investment - others `aX+Gz?
长期投资减值准备 Provision for long-term investment rs>,p)
应收票据 Notes receivable ]
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应收股利 Dividends receivable OraT$lV)_
应收利息 Interest receivable buzpmRoN)
应收帐款 Trade debtors *1b0IQ$g
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RDQ]_wsyKG
预付帐款 Prepayment \J?&XaO=
应收补贴款 Allowance receivable q\!"FDOl4
其他应收款 Other debtors 6OC4?#96%'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JF}i=}
其他流动资产 Other current assets tZ@&di:-F
物资采购 Purchase Jr2>D=
原材料 Raw materials 6z~ [Ay
包装物 Packing materials !7#*Wdt+P
低值易耗品 Low value consumbles *Z.{1
材料成本差异 Material cost difference cJwe4c6.m
自制半成品 Self-manufactured goods ~PF,[$?4n
库存商品 Finished goods P*?2+.
商品进销差价 Difference between purchase & sales of commodities v\!Cq+lFML
委托加工物资 Consigned processiong material +YCWoX2
委托代销商品 Consignment-out d1^5r
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受托代销商品 Consignment-in ;*Y+. ?>a
分期收款发出商品 Goods on instalment sales |yOIC,5[JW
存货跌价准备 Provision for obsolete stocks fIx|0,D&7L
待摊费用 Prepaid expenses 9_&]7ABV
待处理流动资产损益 Unsettled G/L on current assets GP^^
K
待处理固定资产损益 Unsettled G/L on fixed assets q(s0dkrj
委托贷款-本金 Consignment loan - principle KU+u.J
委托贷款-利息 Consignment loan - interest v/]xdP^Z
委托贷款-减值准备 Consignment loan - provision #|:q"l9
固定资产-房屋建筑物 Fixed assets - Buildings F!C<^q~!
固定资产-机器设备 Fixed assets - Plant and machinery u5U^}<}y}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9
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固定资产-运输设备 Fixed assets - Automobiles d*([!!i
累计折旧 Accumulated depreciation X&49C:jN
固定资产减值准备 Impairment of fixed assets xQ?$H?5B<
工程物资-专用材料 Project material - specific materials 8BS Nm
工程物资-专用设备 Project material - specific equipment l!j=em@
工程物资-预付大型设备款 Project material - prepaid for equipment u,YmCEd_V
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production v,rKuvc'
在建工程 Construction in progress OaN"6Ge#
在建工程减值准备 Impairment of construction in progress V*%><r
固定资产清理 Disposal of fixed assets UY.o,I>s
无形资产-专利权 Intangible assets - patent XNvlx4
无形资产-非专利技术 Intangible assets - industrial property and know-how Vn/FW?d7
无形资产-商标权 Intangible assets - trademark rights tg/!=g
无形资产-土地使用权 Intangible assets - land use rights ZL!5dT&@W
无形资产-商誉 Intangible assets - goodwill jM{5nRQ
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets +]H!q
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未确认融资费用 Unrecognized finance fees 3<a|_(K
其他长期资产 Other long term assets 11fV|b%
递延税款借项 Deferred assets debits pF~aR]Q
应付票据 Notes payable b|k(:b-G&.
应付帐款 Trade creditors 1Sns$t%b
预收帐款 Adanvances from customers g6SZ4WV
代销商品款 Consignment-in payables daQJ{Cd,w
其他应交款 Other payable to government kOel
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其他应付款 Other creditors $9Xn.,W
应付股利 Proposed dividends JkLpoe81
待转资产价值 Donated assets gI Gi7x
预计负债 Accrued liabilities e<u~v0rDl
应付短期债券 Short-term debentures payable 2'ws@U}lR
其他流动负债 Other current liabilities
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预提费用 Accrued expenses 4*q6#=G
应付工资 Payroll payable -gb@BIV#
应付福利费 Welfare payable ?%Pi
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短期借款-抵押借款 Bank loans - Short term - pledged hx~rq`{
短期借款-信用借款 Bank loans - Short term - credit >v/%R~BuX
短期借款-担保借款 Bank loans - Short term - guaranteed %wJ>V-\e
一年内到期长期借款 Long term loans due within one year 1yc$b+TH
一年内到期长期应付款 Long term payable due within one year 1)-VlQK p
长期借款 Bank loans - Long term [|YuT:Cp
应付债券-债券面值 Bond payable - Par value !i{5m
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应付债券-债券溢价 Bond payable - Excess WZbRR.TxO
应付债券-债券折价 Bond payable - Discount =$kSn\L,
应付债券-应计利息 Bond payable - Accrued interest Ob|tA
长期应付款 Long term payable qs
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专项应付款 Specific payable RS{
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其他长期负债 Other long term liabilities B|AIl+y
应交税金-所得税 Tax payable - income tax r8_MIGM'
应交税金-增值税 Tax payable - VAT OR10IS
应交税金-营业税 Tax payable - business tax .z,`{-7U
应交税金-消费税 Tax payable - consumable tax 2.a{,d
应交税金-其他 Tax payable - others yW}x
递延税款贷项 Deferred taxation credit >+[{m<Eq
股本 Share capital jq/ CXYv
已归还投资 Investment returned wI[J> 9Qn
利润分配-其他转入 Profit appropriation - other transfer in
kL -f@CD
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HNX/#?3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund # *7ImEN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <+<,$jGC-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WsmP]i^Q
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends :-+j,G9t
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~y :?w(GD
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xwijCFI*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o<Rrr,
期初未分配利润 Retained earnings, beginning of the year P`n"E8"ab<
资本公积-股本溢价 Capital surplus - share premium =A/$[POr
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9@
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资本公积-接受现金捐赠 Capital surplus - cash donation n*eqM2L
资本公积-股权投资准备 Capital surplus - investment reserve n
1y*`5!
资本公积-拨款转入 Capital surplus - subsidiary rWuqlx#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |f[:mO
资本公积-其他 Capital surplus - others l
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S^SF!k=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }pT>dbZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4+N9
Ylh
盈余公积-储备基金 Surplus reserve - reserve fund +J
q~39
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U]iZ3^8VT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JZ"XrS0?
主营业务收入 Sales <d3a
主营业务成本 Cost of sales 8H{9
主营业务税金及附加 Sales tax o{MmW~/o&
营业费用 Operating expenses -$f$z(h
管理费用 General and administrative expenses \r\wqz7
财务费用 Financial expenses v-}D>)M^W
投资收益 Investment income 4~0@(3
其他业务收入 Other operating income /|[%~`?BM
营业外收入 Non-operating income xcXnd"YYE
补贴收入 Subsidy income ek0,@Vg9
其他业务支出 Other operating expenses BbNl:`
营业外支出 Non-operating expenses wgKM6?
所得税 Income tax ia%U;M
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