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 。 im} ?rY
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现金 Cash in hand n<sd!xmqFx
银行存款 Cash in bank Zv11uH-C
其他货币资金-外埠存款Other monetary assets - cash in other cities A1)wo^,
其他货币资金-银行本票 Other monetary assets - cashier‘s check v2r&('pV
其他货币资金-银行汇票 Other monetary assets - bank draft p.I.iAk%G^
其他货币资金-信用卡 Other monetary assets - credit cards @vL20O.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit G+xt5n.%
其他货币资金-存出投资款 Other monetary assets - cash for investment Aa0b6?Jm
短期投资-股票投资 Investments - Short term - stocks d)cOhZy
短期投资-债券投资 Investments - Short term - bonds O%g$9-?F0
短期投资-基金投资 Investments - Short term - funds a,F&`Wg
短期投资-其他投资 Investments - Short term - others p.}Ls)I
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 LE5.b]tv2
长期股权投资-其他股权投资 Long term equity investment - others sDr/k`>
长期债券投资-债券投资 Long term securities investemnt - bonds 9a\nszwa
长期债券投资-其他债权投资 Long term securities investment - others G22NQ~w8
长期投资减值准备 Provision for long-term investment iovfo2!hD
应收票据 Notes receivable dY?`f<*
应收股利 Dividends receivable 8l}1c=A}Vi
应收利息 Interest receivable }i{sg#
应收帐款 Trade debtors t?o,RN:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f/WQ[\<!I
预付帐款 Prepayment $aHAv/&(5
应收补贴款 Allowance receivable CT0l!J~5m~
其他应收款 Other debtors g(VNy@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors RLlU"
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其他流动资产 Other current assets vZ/6\Cz
物资采购 Purchase 1im^17X
原材料 Raw materials #&v/icz$
包装物 Packing materials M8H5K
低值易耗品 Low value consumbles h)~=Dm
材料成本差异 Material cost difference lo%;aK
自制半成品 Self-manufactured goods D=:04V}2+
库存商品 Finished goods (~zd6C1.
商品进销差价 Difference between purchase & sales of commodities '$4O!YI9@
委托加工物资 Consigned processiong material q-nSLE+_;
委托代销商品 Consignment-out 4Mk-2 Dx
受托代销商品 Consignment-in Y(cN}44
分期收款发出商品 Goods on instalment sales ^c~)/F/cF
存货跌价准备 Provision for obsolete stocks y/e2l
待摊费用 Prepaid expenses E_KCNn-f
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets H|cNH=
委托贷款-本金 Consignment loan - principle 7+x? "4
委托贷款-利息 Consignment loan - interest 6wco&7
委托贷款-减值准备 Consignment loan - provision .B#l5pfvP
固定资产-房屋建筑物 Fixed assets - Buildings Ii7QJ:^
固定资产-机器设备 Fixed assets - Plant and machinery dU\%Cq-G)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures PoEqurH0
固定资产-运输设备 Fixed assets - Automobiles SIBoCs5
累计折旧 Accumulated depreciation qV5DW0.
固定资产减值准备 Impairment of fixed assets *'ZB*>
工程物资-专用材料 Project material - specific materials Ax !+P\\2~
工程物资-专用设备 Project material - specific equipment ==i[w|
工程物资-预付大型设备款 Project material - prepaid for equipment cA6lge<{~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L4uFNM]
在建工程 Construction in progress fgihy
在建工程减值准备 Impairment of construction in progress olLfko4$*V
固定资产清理 Disposal of fixed assets l L]y~u
无形资产-专利权 Intangible assets - patent T~h5B(J;
无形资产-非专利技术 Intangible assets - industrial property and know-how g$dsd^{O7
无形资产-商标权 Intangible assets - trademark rights '`1CBU$
无形资产-土地使用权 Intangible assets - land use rights ?g!V
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无形资产-商誉 Intangible assets - goodwill g$.
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无形资产减值准备 Impairment of intangible assets 7JSNYTH
长期待摊费用 Deferred assets 8kP
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未确认融资费用 Unrecognized finance fees R |KD&!~Z
其他长期资产 Other long term assets <b/~.$a'
递延税款借项 Deferred assets debits hHqh{:q{v
应付票据 Notes payable A(]H{>PMy
应付帐款 Trade creditors `9k0Gd
预收帐款 Adanvances from customers "UwH\T4I
代销商品款 Consignment-in payables nx0K$Ptq
其他应交款 Other payable to government i-yy/y-N
其他应付款 Other creditors s+:=I
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应付股利 Proposed dividends !mXxAo
待转资产价值 Donated assets |yo\R{&6
预计负债 Accrued liabilities (H+'X}1
应付短期债券 Short-term debentures payable dMR3)CO
其他流动负债 Other current liabilities ?f/n0U4w
预提费用 Accrued expenses p&VU0[LIC0
应付工资 Payroll payable 0ZQ' _g|%
应付福利费 Welfare payable ktDC/8
短期借款-抵押借款 Bank loans - Short term - pledged OT'[:|x ;
短期借款-信用借款 Bank loans - Short term - credit };'\~g,1
短期借款-担保借款 Bank loans - Short term - guaranteed PqM1aoyX
一年内到期长期借款 Long term loans due within one year tpuYiL
一年内到期长期应付款 Long term payable due within one year ')GSAY7
长期借款 Bank loans - Long term wf1lyS
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess q&:=<+2"
应付债券-债券折价 Bond payable - Discount a#T]*(Yq)
应付债券-应计利息 Bond payable - Accrued interest \@&_>us
长期应付款 Long term payable DNP13wp@
专项应付款 Specific payable E c s,$\
其他长期负债 Other long term liabilities v9T_
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应交税金-所得税 Tax payable - income tax <T[E=#
应交税金-增值税 Tax payable - VAT '=P7""mN5
应交税金-营业税 Tax payable - business tax Ytgj|@jsp
应交税金-消费税 Tax payable - consumable tax [5Lz/ix=
应交税金-其他 Tax payable - others Ali9pvE
递延税款贷项 Deferred taxation credit 7t.!lh5G%
股本 Share capital b%cF
已归还投资 Investment returned 3P;>XGCxZ
利润分配-其他转入 Profit appropriation - other transfer in WOh|U4vt
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &>H!}"Yk
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r1fGJv1!o
利润分配-提取储备基金 Profit appropriation - reserve fund 5E notp[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9(":,M(/o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'w1YFdW
利润分配-利润归还投资 Profit appropriation - return investment by profit Ks}Xgc\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends " LJq%E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ? R>h `
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U!Ek'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |*`Z*6n
期初未分配利润 Retained earnings, beginning of the year +Jr|z\
资本公积-股本溢价 Capital surplus - share premium .CFa9"<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P (S>=,Y&
资本公积-接受现金捐赠 Capital surplus - cash donation NzNA>[$[
资本公积-股权投资准备 Capital surplus - investment reserve J:skJ.Wx
资本公积-拨款转入 Capital surplus - subsidiary M`S0u~#tI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |\n_OS7
资本公积-其他 Capital surplus - others rb{P :MX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Afk$?wkL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve } CfqG?)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )aX,% yK
盈余公积-储备基金 Surplus reserve - reserve fund b:w?PC~O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^%`wJ.c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hdVdcnM
主营业务收入 Sales E}ZJ)V7
主营业务成本 Cost of sales @$T 9Ll
主营业务税金及附加 Sales tax NssELMtF!g
营业费用 Operating expenses "9n
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管理费用 General and administrative expenses 3N_"rNKD
财务费用 Financial expenses @/k@WhFZ
投资收益 Investment income gJM`[x`T
其他业务收入 Other operating income 85GKymz$P
营业外收入 Non-operating income <^$<#Kd
补贴收入 Subsidy income hqRw^2F
其他业务支出 Other operating expenses !A%<#Gjt
营业外支出 Non-operating expenses ?@V[#.
所得税 Income tax JY6
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