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 。 ~S
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现金 Cash in hand ~2~KcgPsq
银行存款 Cash in bank 0=s+bo1
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check .l*]W!L]
其他货币资金-银行汇票 Other monetary assets - bank draft ];1z%.
其他货币资金-信用卡 Other monetary assets - credit cards (G"b)"Qum
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ckvm3r\i2
其他货币资金-存出投资款 Other monetary assets - cash for investment >;QkV6i7
短期投资-股票投资 Investments - Short term - stocks 3;j?i<kM
短期投资-债券投资 Investments - Short term - bonds {P(Z{9 u%
短期投资-基金投资 Investments - Short term - funds >U9!KB
短期投资-其他投资 Investments - Short term - others F#iLMO&Q
短期投资跌价准备 Provision for short-term investment bK("8T\?
长期股权投资-股票投资 Long term equity investment - stocks ^C):yxNP
长期股权投资-其他股权投资 Long term equity investment - others u3 ?+Hu|*T
长期债券投资-债券投资 Long term securities investemnt - bonds R8\y|p#c
长期债券投资-其他债权投资 Long term securities investment - others &6MGPh7T
长期投资减值准备 Provision for long-term investment 3T Q#3h
应收票据 Notes receivable =o _d2Ak
应收股利 Dividends receivable IVkKmO(qO
应收利息 Interest receivable c1CP12
应收帐款 Trade debtors c.,:rX0S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !V@Y \M
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预付帐款 Prepayment bg_Zf7{
应收补贴款 Allowance receivable jL%
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其他应收款 Other debtors \p@,+ -gX
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h:#
其他流动资产 Other current assets ',6QL4qV/
物资采购 Purchase F!`.y7hY@
原材料 Raw materials zG@9-s* L
包装物 Packing materials / vje='[!
低值易耗品 Low value consumbles jfqWcX.X=
材料成本差异 Material cost difference 0'BR Sa<
自制半成品 Self-manufactured goods
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库存商品 Finished goods ?_W "=WpC
商品进销差价 Difference between purchase & sales of commodities u/y`M]
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委托加工物资 Consigned processiong material YcRjbF,|6
委托代销商品 Consignment-out m]N4.J
受托代销商品 Consignment-in 9qwVBu ;
分期收款发出商品 Goods on instalment sales 1oj7R7
存货跌价准备 Provision for obsolete stocks _\sm$ `q
待摊费用 Prepaid expenses >V87#E
待处理流动资产损益 Unsettled G/L on current assets jDgiH}
待处理固定资产损益 Unsettled G/L on fixed assets PM=
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委托贷款-本金 Consignment loan - principle [JMz~~F
委托贷款-利息 Consignment loan - interest 3'u%[bx
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委托贷款-减值准备 Consignment loan - provision kZ`60X%wE
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery :
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \~jt7 Q
固定资产-运输设备 Fixed assets - Automobiles )5d&K8@
累计折旧 Accumulated depreciation 0>Ki([3
固定资产减值准备 Impairment of fixed assets %>xW_5;Z
工程物资-专用材料 Project material - specific materials fn#b3ee
工程物资-专用设备 Project material - specific equipment 1x M&"
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工程物资-预付大型设备款 Project material - prepaid for equipment A>7'W\R
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0[PPVr:
在建工程 Construction in progress I.y|AQB
在建工程减值准备 Impairment of construction in progress y"$|?187x
固定资产清理 Disposal of fixed assets B{s[SZ
无形资产-专利权 Intangible assets - patent NO`a2HR$
无形资产-非专利技术 Intangible assets - industrial property and know-how \)y5~te*
无形资产-商标权 Intangible assets - trademark rights ^"6xE nA]
无形资产-土地使用权 Intangible assets - land use rights |%&WYm6
无形资产-商誉 Intangible assets - goodwill \^N9Q9{7]
无形资产减值准备 Impairment of intangible assets Xd|@w{.m*
长期待摊费用 Deferred assets dldM hT$
未确认融资费用 Unrecognized finance fees O~fRcf:Q
其他长期资产 Other long term assets |`qur5h`
递延税款借项 Deferred assets debits D\j1`
应付票据 Notes payable wGnjuIR
应付帐款 Trade creditors /d'^XYOC
预收帐款 Adanvances from customers 4X#>;
代销商品款 Consignment-in payables s(Kf%ZoE
其他应交款 Other payable to government ?$-OdABXHK
其他应付款 Other creditors v[m/>l2[P
应付股利 Proposed dividends .HZYSY:X
待转资产价值 Donated assets Om>6<3n
预计负债 Accrued liabilities rCYNdfdpp
应付短期债券 Short-term debentures payable ':o.vQdJ
其他流动负债 Other current liabilities x3wyIio*
预提费用 Accrued expenses 'cH),~ z
应付工资 Payroll payable ! ~&X1,l1*
应付福利费 Welfare payable ]jY->NsA]
短期借款-抵押借款 Bank loans - Short term - pledged <Er|s^C
短期借款-信用借款 Bank loans - Short term - credit bhe|q`1,E
短期借款-担保借款 Bank loans - Short term - guaranteed ;EL!TzL:8
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year 0lmoI4bW}s
长期借款 Bank loans - Long term l4;/[Q>Z
应付债券-债券面值 Bond payable - Par value Am kHVg
应付债券-债券溢价 Bond payable - Excess 68 - I2@&
应付债券-债券折价 Bond payable - Discount B S b!{|]
应付债券-应计利息 Bond payable - Accrued interest 'f;+*~*L
长期应付款 Long term payable mjBX
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专项应付款 Specific payable TKRu^KH9
其他长期负债 Other long term liabilities tJHzhH)
应交税金-所得税 Tax payable - income tax N1#*~/sXh
应交税金-增值税 Tax payable - VAT &~$^a1D6
应交税金-营业税 Tax payable - business tax ix7N q7!N
应交税金-消费税 Tax payable - consumable tax P-^Z7^o-bX
应交税金-其他 Tax payable - others %0:
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递延税款贷项 Deferred taxation credit 5"XcVH4g
股本 Share capital @zd)]O]xH?
已归还投资 Investment returned )
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利润分配-其他转入 Profit appropriation - other transfer in Rq4\~F?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve InPq1AH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )JuD !
利润分配-提取储备基金 Profit appropriation - reserve fund ^BNg^V.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dx
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8
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利润分配-利润归还投资 Profit appropriation - return investment by profit Bsz kQ>#6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends WNd(X}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5G\vV]RR&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z[0xqGYLB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]d% hU
期初未分配利润 Retained earnings, beginning of the year !n)2HDYhx,
资本公积-股本溢价 Capital surplus - share premium }4eSB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mI"|^!L
资本公积-接受现金捐赠 Capital surplus - cash donation oWx!
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资本公积-股权投资准备 Capital surplus - investment reserve q'K=Ly+
资本公积-拨款转入 Capital surplus - subsidiary lv$tp,+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 47
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资本公积-其他 Capital surplus - others !\?? [1_e
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W J^r~*r
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,Y9lp)w
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9O@eJ$
盈余公积-储备基金 Surplus reserve - reserve fund 6PvV X
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund A5?[j
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment +uv]dD*i
主营业务收入 Sales #\t?`\L3
主营业务成本 Cost of sales 6\b B#a
主营业务税金及附加 Sales tax NbG3^(
营业费用 Operating expenses Y}nE/bmx&9
管理费用 General and administrative expenses ?N $
财务费用 Financial expenses X<Vko^vlj
投资收益 Investment income ir%/9=^d
其他业务收入 Other operating income %3z-^#B=
营业外收入 Non-operating income s:;!QIC5jo
补贴收入 Subsidy income Z4E:Z}~''
其他业务支出 Other operating expenses \7gLk:
营业外支出 Non-operating expenses a{Tv#P*!
所得税 Income tax (B,CL222x
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