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 。 [y T4n.f
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现金 Cash in hand *<! W k\
银行存款 Cash in bank VPTT*a`
其他货币资金-外埠存款Other monetary assets - cash in other cities , &HZvU&
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?WX&,ew~
其他货币资金-银行汇票 Other monetary assets - bank draft w%k)J{\
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 sy`:wp
其他货币资金-存出投资款 Other monetary assets - cash for investment 2eu`X2IBcT
短期投资-股票投资 Investments - Short term - stocks 3HA$k[%7P
短期投资-债券投资 Investments - Short term - bonds m!:7ur:Y
短期投资-基金投资 Investments - Short term - funds R6Cm:4m}I
短期投资-其他投资 Investments - Short term - others ]Nvtiw 6
短期投资跌价准备 Provision for short-term investment K`FgU7g{
长期股权投资-股票投资 Long term equity investment - stocks Sh]x`3 ).
长期股权投资-其他股权投资 Long term equity investment - others K0\a+6kh
长期债券投资-债券投资 Long term securities investemnt - bonds b~b(Ed{r
长期债券投资-其他债权投资 Long term securities investment - others ?8(`tS(_?
长期投资减值准备 Provision for long-term investment :u{0
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应收票据 Notes receivable =D4EPfQn1
应收股利 Dividends receivable 685o1c|
应收利息 Interest receivable -i'T!Qg1
应收帐款 Trade debtors <'
%g $"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors G6eC.vU]j
预付帐款 Prepayment Ik1,?A
应收补贴款 Allowance receivable vd /_`l.D
其他应收款 Other debtors c`X'Q)c&K
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q'2PG@
其他流动资产 Other current assets );z}T0C
物资采购 Purchase R\:C|/6f
原材料 Raw materials A0rdQmrOL
包装物 Packing materials p^YE"2 -
低值易耗品 Low value consumbles GGF;T&DWad
材料成本差异 Material cost difference u ?g!E."v
自制半成品 Self-manufactured goods i&>,aiH@
库存商品 Finished goods :<&}/r
商品进销差价 Difference between purchase & sales of commodities X{#@ :z$
委托加工物资 Consigned processiong material /@RnCjc'
委托代销商品 Consignment-out 5.[{PJ]bq
受托代销商品 Consignment-in pLzsL>6h
分期收款发出商品 Goods on instalment sales !Y]}&pUP
存货跌价准备 Provision for obsolete stocks jD^L <
待摊费用 Prepaid expenses d=qpT
b;(
待处理流动资产损益 Unsettled G/L on current assets ^MJGY,r6b
待处理固定资产损益 Unsettled G/L on fixed assets Op)0D:BmR
委托贷款-本金 Consignment loan - principle X_'.@q<!CV
委托贷款-利息 Consignment loan - interest ITc/aX
委托贷款-减值准备 Consignment loan - provision @LL&ggV?
固定资产-房屋建筑物 Fixed assets - Buildings SC2C%.%l`
固定资产-机器设备 Fixed assets - Plant and machinery I I>2\d|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures a
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固定资产-运输设备 Fixed assets - Automobiles Lf 0Hz")
累计折旧 Accumulated depreciation rpEFyHorJ
固定资产减值准备 Impairment of fixed assets ;mi0Q.
工程物资-专用材料 Project material - specific materials ,uKvE`H
工程物资-专用设备 Project material - specific equipment N0vd>b
工程物资-预付大型设备款 Project material - prepaid for equipment Xp} vJl
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Rc6
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在建工程 Construction in progress dBlOU.B
在建工程减值准备 Impairment of construction in progress ]Hd0
Y%
固定资产清理 Disposal of fixed assets ){YPP !8cI
无形资产-专利权 Intangible assets - patent X^|oY]D
无形资产-非专利技术 Intangible assets - industrial property and know-how Yn<0D|S;X
无形资产-商标权 Intangible assets - trademark rights D
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无形资产-土地使用权 Intangible assets - land use rights doR'=@ W
无形资产-商誉 Intangible assets - goodwill '-i
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无形资产减值准备 Impairment of intangible assets )E7A,ZW,
长期待摊费用 Deferred assets u\e#_*>
未确认融资费用 Unrecognized finance fees -/gS s<"
其他长期资产 Other long term assets 3yKI2en"
递延税款借项 Deferred assets debits 9uS7G *
应付票据 Notes payable oo Z-T>$
应付帐款 Trade creditors K<]fElh
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预收帐款 Adanvances from customers rmMO-!s
代销商品款 Consignment-in payables W;N/Y3Lb
其他应交款 Other payable to government 7lVIN&.=
其他应付款 Other creditors #h3+T*5} 6
应付股利 Proposed dividends xeI ,Kz."
待转资产价值 Donated assets tJwF
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预计负债 Accrued liabilities D@^F6am%
应付短期债券 Short-term debentures payable Pm1
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其他流动负债 Other current liabilities 4*+EUJ|
预提费用 Accrued expenses *}_/:\v
应付工资 Payroll payable y2 +a2
应付福利费 Welfare payable jVA~]a
短期借款-抵押借款 Bank loans - Short term - pledged li%-9Jd
短期借款-信用借款 Bank loans - Short term - credit "q`%d_
短期借款-担保借款 Bank loans - Short term - guaranteed ^X&9"x)4
一年内到期长期借款 Long term loans due within one year AltE~D/4
一年内到期长期应付款 Long term payable due within one year '!.;(Jo
长期借款 Bank loans - Long term kH&ZPAI
应付债券-债券面值 Bond payable - Par value %UQ{'JW?K
应付债券-债券溢价 Bond payable - Excess 6fV)8,F3
应付债券-债券折价 Bond payable - Discount }=|ZEhtOp
应付债券-应计利息 Bond payable - Accrued interest %7d"()L
长期应付款 Long term payable I)Lb"
专项应付款 Specific payable qXI30Yo#d
其他长期负债 Other long term liabilities J7\q#] ?
应交税金-所得税 Tax payable - income tax gPwp
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应交税金-增值税 Tax payable - VAT `{wku@
应交税金-营业税 Tax payable - business tax 1}BNG ,n
应交税金-消费税 Tax payable - consumable tax /J+)P<_ A
应交税金-其他 Tax payable - others tbPPI)lu
递延税款贷项 Deferred taxation credit =a!6EkX
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股本 Share capital 2:N_c\Vi
已归还投资 Investment returned >1~`tP
利润分配-其他转入 Profit appropriation - other transfer in ,\M_q">npc
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q'a N|^w"f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve od}x7RI%m
利润分配-提取储备基金 Profit appropriation - reserve fund cLU*Tx\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -$)Et |
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =_dd4`G&<
利润分配-利润归还投资 Profit appropriation - return investment by profit Q*C4
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends *_QHtZG
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z`5I1#PVA
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VjqdKQeVq
期初未分配利润 Retained earnings, beginning of the year e\_6/j7'
资本公积-股本溢价 Capital surplus - share premium %^l&fM*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0X?fDz}jd
资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve =Yj[MVn
资本公积-拨款转入 Capital surplus - subsidiary 4LjSDgA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation GzXP
资本公积-其他 Capital surplus - others "J5Pwvs-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4) 3pa*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve na3kHx@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y|Y3,s
盈余公积-储备基金 Surplus reserve - reserve fund |I
}+!DDuv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Kk9 8FI0]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j_yFH#^W:
主营业务收入 Sales &iOtw0E
主营业务成本 Cost of sales x#0@$
主营业务税金及附加 Sales tax (A'q@-XQ
营业费用 Operating expenses sYA-FO3gh
管理费用 General and administrative expenses %gMpV
财务费用 Financial expenses (YJAT
投资收益 Investment income r65NKiQD
其他业务收入 Other operating income ];d:z[\P
营业外收入 Non-operating income N#)VD\m
补贴收入 Subsidy income *wB-lg7%
其他业务支出 Other operating expenses d95N$n
营业外支出 Non-operating expenses Z{
Zox[/
所得税 Income tax 4<g72| y
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