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 。 v;U5[
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现金 Cash in hand k<CbI
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银行存款 Cash in bank Hb::;[b
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其他货币资金-外埠存款Other monetary assets - cash in other cities $IjI{%
其他货币资金-银行本票 Other monetary assets - cashier‘s check Ir5|H|b<
其他货币资金-银行汇票 Other monetary assets - bank draft `CC=?E
其他货币资金-信用卡 Other monetary assets - credit cards mw}Bl;
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2H0BNrYM
其他货币资金-存出投资款 Other monetary assets - cash for investment c#"t.j<E}
短期投资-股票投资 Investments - Short term - stocks B f]Bi~w<
短期投资-债券投资 Investments - Short term - bonds __FEdO
短期投资-基金投资 Investments - Short term - funds NdSuOkwwt
短期投资-其他投资 Investments - Short term - others #p55/54ZI
短期投资跌价准备 Provision for short-term investment -zn_d]NV
长期股权投资-股票投资 Long term equity investment - stocks %+Y wzL{
长期股权投资-其他股权投资 Long term equity investment - others EApbaS}Up
长期债券投资-债券投资 Long term securities investemnt - bonds {j;` wN
长期债券投资-其他债权投资 Long term securities investment - others P9f`<o
长期投资减值准备 Provision for long-term investment B>m*!n:l
应收票据 Notes receivable -W<1BJE
应收股利 Dividends receivable %=Z/Frd
应收利息 Interest receivable hjM?D`5x
应收帐款 Trade debtors 3Jt#
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment pMy:h
应收补贴款 Allowance receivable lw[c+F7
其他应收款 Other debtors 7gZ}Qy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f,Dic%$q
其他流动资产 Other current assets FKz5,PeL
物资采购 Purchase Qubu;[0+a
原材料 Raw materials 8.8t$
包装物 Packing materials ..+#~3es#y
低值易耗品 Low value consumbles Rz|@BxB>n
材料成本差异 Material cost difference 0V21_".S
自制半成品 Self-manufactured goods 7`&ISRU4
库存商品 Finished goods ^V#,iO9.-
商品进销差价 Difference between purchase & sales of commodities 1' v!~*af
委托加工物资 Consigned processiong material z\A
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委托代销商品 Consignment-out M}# DX=NZc
受托代销商品 Consignment-in _p+E(i 9
分期收款发出商品 Goods on instalment sales -fmJkI
存货跌价准备 Provision for obsolete stocks i,a"5DR8
待摊费用 Prepaid expenses |rwY
待处理流动资产损益 Unsettled G/L on current assets h_S>Q
待处理固定资产损益 Unsettled G/L on fixed assets 9J?s:"j
委托贷款-本金 Consignment loan - principle UO@K:n
委托贷款-利息 Consignment loan - interest L
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委托贷款-减值准备 Consignment loan - provision {.jW"0U
固定资产-房屋建筑物 Fixed assets - Buildings 1^X)vck
固定资产-机器设备 Fixed assets - Plant and machinery htR.p7&Tn
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures $HsNV6
固定资产-运输设备 Fixed assets - Automobiles ],S {?!'1
累计折旧 Accumulated depreciation $*iovam>^]
固定资产减值准备 Impairment of fixed assets /*,_\ ;
工程物资-专用材料 Project material - specific materials .6azUD4
工程物资-专用设备 Project material - specific equipment 7[1|(6$
工程物资-预付大型设备款 Project material - prepaid for equipment HOF
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dCTyfXou[=
在建工程 Construction in progress ^PezV5(
在建工程减值准备 Impairment of construction in progress 4d4+%5GE
固定资产清理 Disposal of fixed assets |?2fq&2
无形资产-专利权 Intangible assets - patent BR@m*JGajz
无形资产-非专利技术 Intangible assets - industrial property and know-how ceJi|`F
无形资产-商标权 Intangible assets - trademark rights -Z$u[L [c
无形资产-土地使用权 Intangible assets - land use rights u"*DI=pwb
无形资产-商誉 Intangible assets - goodwill QO(F%&v++
无形资产减值准备 Impairment of intangible assets 3U+FXK#6
长期待摊费用 Deferred assets CCe>*tdf
未确认融资费用 Unrecognized finance fees L}Y.xi
其他长期资产 Other long term assets !Vw1w1
递延税款借项 Deferred assets debits n*=#jL
应付票据 Notes payable ;VAyH('~
应付帐款 Trade creditors yvoz 3_!
预收帐款 Adanvances from customers %}VH5s9\
代销商品款 Consignment-in payables p ZTrh&I]
其他应交款 Other payable to government 5HV+7zU5
其他应付款 Other creditors dM^Z,;u
应付股利 Proposed dividends DJ:'<"zH7
待转资产价值 Donated assets Coe/ 4!$M
预计负债 Accrued liabilities m\0_1 #(
应付短期债券 Short-term debentures payable ikV;]ox
其他流动负债 Other current liabilities +lqGf
预提费用 Accrued expenses m)Kg6/MV.
应付工资 Payroll payable {XmCG%%L
应付福利费 Welfare payable %NxQb'
短期借款-抵押借款 Bank loans - Short term - pledged 5P-t{<]tx
短期借款-信用借款 Bank loans - Short term - credit 4A!]kj5T
短期借款-担保借款 Bank loans - Short term - guaranteed @
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一年内到期长期借款 Long term loans due within one year (;},~( 2B
一年内到期长期应付款 Long term payable due within one year OpEH4X.Z
长期借款 Bank loans - Long term uwSSrT
应付债券-债券面值 Bond payable - Par value z m$Sw0#(
应付债券-债券溢价 Bond payable - Excess ~EPVu
应付债券-债券折价 Bond payable - Discount !
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应付债券-应计利息 Bond payable - Accrued interest ggx_h
长期应付款 Long term payable KaNs>[a8
专项应付款 Specific payable nOL"6%q
其他长期负债 Other long term liabilities XH$r(@Z\7
应交税金-所得税 Tax payable - income tax kygw}|, N
应交税金-增值税 Tax payable - VAT bT
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应交税金-营业税 Tax payable - business tax w&aZ 97{
应交税金-消费税 Tax payable - consumable tax -PE_q Z^
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit @I`^\oJ
股本 Share capital *kl :/#
已归还投资 Investment returned $zjdCg<
利润分配-其他转入 Profit appropriation - other transfer in VE|l;aXi
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #;j:;LRU
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
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *(F`NJ 3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1
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利润分配-利润归还投资 Profit appropriation - return investment by profit Lz'VQO1U=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RDp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QkdcW>:a7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F+V!p4G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VWvSt C
期初未分配利润 Retained earnings, beginning of the year YOD.y!.zq7
资本公积-股本溢价 Capital surplus - share premium v\Uk?V5T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7#0buXBg
资本公积-接受现金捐赠 Capital surplus - cash donation zXn-E
资本公积-股权投资准备 Capital surplus - investment reserve 3c=kYcj
资本公积-拨款转入 Capital surplus - subsidiary E5bVCAz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }|kFHodo
资本公积-其他 Capital surplus - others xV)[C )6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S%i^`_=Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vt|
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qq| 5[I.?
盈余公积-储备基金 Surplus reserve - reserve fund pa[/
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund qUkMNo3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N7+L@CC6T
主营业务收入 Sales N>!:bF
主营业务成本 Cost of sales _qxI9Q}<"
主营业务税金及附加 Sales tax L=4+rshl!_
营业费用 Operating expenses :CyHo6o9
管理费用 General and administrative expenses -Z"4W
财务费用 Financial expenses 4N,mcV
投资收益 Investment income $oK&k}Q
其他业务收入 Other operating income *9aJZWf>V
营业外收入 Non-operating income hJ}i+[~be
补贴收入 Subsidy income F)LbH&Kn
其他业务支出 Other operating expenses 8b2 =n
营业外支出 Non-operating expenses KUAzJ[>
所得税 Income tax h xO}'`:
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