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 。 i&$L$zf,
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现金 Cash in hand 4*d$o=wa
银行存款 Cash in bank ZGf R:a)wc
其他货币资金-外埠存款Other monetary assets - cash in other cities eaCv8zdX
其他货币资金-银行本票 Other monetary assets - cashier‘s check NGtSC_~d
其他货币资金-银行汇票 Other monetary assets - bank draft ?<bByxa
其他货币资金-信用卡 Other monetary assets - credit cards Eb{Zm<TP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit b=horvs/!
其他货币资金-存出投资款 Other monetary assets - cash for investment F\F_">5
短期投资-股票投资 Investments - Short term - stocks 9'faH
短期投资-债券投资 Investments - Short term - bonds C:xgM'~+
短期投资-基金投资 Investments - Short term - funds xDG8C39qrs
短期投资-其他投资 Investments - Short term - others XCCN6[[+
短期投资跌价准备 Provision for short-term investment >VM@9Cph
长期股权投资-股票投资 Long term equity investment - stocks /]=Ih
长期股权投资-其他股权投资 Long term equity investment - others v8W .84e-
长期债券投资-债券投资 Long term securities investemnt - bonds cm@q{(r
长期债券投资-其他债权投资 Long term securities investment - others <R582$( I
长期投资减值准备 Provision for long-term investment P!3)-apP\
应收票据 Notes receivable .;)7)%
应收股利 Dividends receivable k#NIY4%.
应收利息 Interest receivable nh"nSBRxk
应收帐款 Trade debtors A-Be}A
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors G?)NDRM
预付帐款 Prepayment <]xG
d!x$
应收补贴款 Allowance receivable YAQ]2<H
其他应收款 Other debtors ZpvURp,I
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q">lP(t
其他流动资产 Other current assets s(jixAf
物资采购 Purchase +XCLdf}dC
原材料 Raw materials `w';}sQA7
包装物 Packing materials dU<\FW_
低值易耗品 Low value consumbles ?~c=Sa-
材料成本差异 Material cost difference W{:^P0l
自制半成品 Self-manufactured goods EKo!vieG
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities o.W:R Ux
委托加工物资 Consigned processiong material ,r^zDlS<q
委托代销商品 Consignment-out A?V}$PTlx
受托代销商品 Consignment-in ~(bY-6z
分期收款发出商品 Goods on instalment sales 1=:=zyEEo
存货跌价准备 Provision for obsolete stocks uNSaw['0j
待摊费用 Prepaid expenses 15dhr]8E
待处理流动资产损益 Unsettled G/L on current assets Ro3C(aRx
待处理固定资产损益 Unsettled G/L on fixed assets {~q"Y]?
委托贷款-本金 Consignment loan - principle _W]R|kYl$'
委托贷款-利息 Consignment loan - interest Yw @)0%G
委托贷款-减值准备 Consignment loan - provision 7niZ`doBA
固定资产-房屋建筑物 Fixed assets - Buildings }zC9;R(E
固定资产-机器设备 Fixed assets - Plant and machinery ;]c@%LX
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures z,dh?%H>X
固定资产-运输设备 Fixed assets - Automobiles -E{D'X
累计折旧 Accumulated depreciation " E+V>V+
固定资产减值准备 Impairment of fixed assets Nc;cb
工程物资-专用材料 Project material - specific materials Rr#Zcs!G
工程物资-专用设备 Project material - specific equipment m#6RJbEz
工程物资-预付大型设备款 Project material - prepaid for equipment z7TMg^9#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production c"D%c(:4|
在建工程 Construction in progress vDI$
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在建工程减值准备 Impairment of construction in progress 8LuM eGs
固定资产清理 Disposal of fixed assets jMUd,j`Opx
无形资产-专利权 Intangible assets - patent mD@*vq
无形资产-非专利技术 Intangible assets - industrial property and know-how )1?#q[
x
无形资产-商标权 Intangible assets - trademark rights W
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无形资产-土地使用权 Intangible assets - land use rights R|&jvG=|
无形资产-商誉 Intangible assets - goodwill wr);+.T9R
无形资产减值准备 Impairment of intangible assets |pLx,#n
长期待摊费用 Deferred assets ]90BIJ]*c
未确认融资费用 Unrecognized finance fees ?
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其他长期资产 Other long term assets -)N,HAM>
递延税款借项 Deferred assets debits vYl2_\,Y?
应付票据 Notes payable (U@Ks )
应付帐款 Trade creditors k-it#'ll{x
预收帐款 Adanvances from customers H!SFSgAu
代销商品款 Consignment-in payables \dAs<${(
其他应交款 Other payable to government aF8'^xF
其他应付款 Other creditors ZZ'5BfI"I%
应付股利 Proposed dividends <|-da&7
待转资产价值 Donated assets |WP}y-Au
预计负债 Accrued liabilities Q Ev7k
应付短期债券 Short-term debentures payable _(7f0
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其他流动负债 Other current liabilities w?#s)z4}g
预提费用 Accrued expenses P{m(.EC_
应付工资 Payroll payable ?iXN..6x
应付福利费 Welfare payable 3uXRS,C
短期借款-抵押借款 Bank loans - Short term - pledged L2\<iJA}c
短期借款-信用借款 Bank loans - Short term - credit N 2XL5<
短期借款-担保借款 Bank loans - Short term - guaranteed #jj+/>ZOi
一年内到期长期借款 Long term loans due within one year ohU}ST:9
一年内到期长期应付款 Long term payable due within one year d#8 n<NM
长期借款 Bank loans - Long term r7ebF JEf
应付债券-债券面值 Bond payable - Par value 9{*$[%d1
应付债券-债券溢价 Bond payable - Excess 52,[dP,g
应付债券-债券折价 Bond payable - Discount ~a$h\F'6
应付债券-应计利息 Bond payable - Accrued interest }G/!9Zq
长期应付款 Long term payable <%4M\n
专项应付款 Specific payable B6kc9XG
其他长期负债 Other long term liabilities sHqa(ynK
应交税金-所得税 Tax payable - income tax J?#Xy9dz
应交税金-增值税 Tax payable - VAT h0.2^vM)R
应交税金-营业税 Tax payable - business tax )L/0X40<.
应交税金-消费税 Tax payable - consumable tax m?O~(6k@C
应交税金-其他 Tax payable - others Lv&9s
递延税款贷项 Deferred taxation credit 9Bao~(j/k
股本 Share capital kqkTz_r|H
已归还投资 Investment returned sOJXloeO[6
利润分配-其他转入 Profit appropriation - other transfer in zq(4@S-TU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r03%+:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @}\i`H1s
利润分配-提取储备基金 Profit appropriation - reserve fund jd`h)4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :%-w/QwTR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y{KYR)
利润分配-利润归还投资 Profit appropriation - return investment by profit vf5q8/a
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5,R4:y ?cK
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5szJ.!(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JIiS/]KQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^c<8|lK L@
期初未分配利润 Retained earnings, beginning of the year hmkm^2
资本公积-股本溢价 Capital surplus - share premium KCIya[$*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Xf#+^cQ
资本公积-接受现金捐赠 Capital surplus - cash donation H+{@VB
资本公积-股权投资准备 Capital surplus - investment reserve ZsNZ3;d@u(
资本公积-拨款转入 Capital surplus - subsidiary P$x9Z3d_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j1rR3)oP
资本公积-其他 Capital surplus - others VqUCcT
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BCfmnE4%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HLkI?mW<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A$M8w9
盈余公积-储备基金 Surplus reserve - reserve fund ck< `kJ`b
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [l/!
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment #w3J+U 6r
主营业务收入 Sales uBK0+FLL@
主营业务成本 Cost of sales zpD?5
主营业务税金及附加 Sales tax XV}}A^
营业费用 Operating expenses &]h`kvtBC
管理费用 General and administrative expenses 7B<,nKd
财务费用 Financial expenses dS8ydG2
投资收益 Investment income x2sKj"2?@
其他业务收入 Other operating income <+-=j
营业外收入 Non-operating income ?b:Pl{?
补贴收入 Subsidy income >F>VlRg
其他业务支出 Other operating expenses eBH:_Ls_-^
营业外支出 Non-operating expenses 5 JlgnxRq
所得税 Income tax ?7]G)8G6
,5V6=pr$