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 。 GZN@MK*co
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现金 Cash in hand KcB?[
银行存款 Cash in bank \?} {wh8
其他货币资金-外埠存款Other monetary assets - cash in other cities sv^;nOAc
其他货币资金-银行本票 Other monetary assets - cashier‘s check '7F`qL\/#(
其他货币资金-银行汇票 Other monetary assets - bank draft Z6b3gV
其他货币资金-信用卡 Other monetary assets - credit cards tc{23Rf%
其他货币资金-信用证保证金 Other monetary assets - L/C deposit b* 6c.
其他货币资金-存出投资款 Other monetary assets - cash for investment pg~`NN
短期投资-股票投资 Investments - Short term - stocks FVsNOU
短期投资-债券投资 Investments - Short term - bonds S)"5X)mq
短期投资-基金投资 Investments - Short term - funds VmTk4?V4
短期投资-其他投资 Investments - Short term - others ``kKi3TWJ
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 q\[31$i$
长期股权投资-其他股权投资 Long term equity investment - others f (
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长期债券投资-债券投资 Long term securities investemnt - bonds jkNZv. )p
长期债券投资-其他债权投资 Long term securities investment - others ^;
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长期投资减值准备 Provision for long-term investment }}qR~.[
应收票据 Notes receivable 4(JxZ49
应收股利 Dividends receivable e7L;{+XI
应收利息 Interest receivable UhCd,
应收帐款 Trade debtors LM _4.J
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors T6H"ER$
预付帐款 Prepayment :B- ,*@EU
应收补贴款 Allowance receivable V!KtF
其他应收款 Other debtors i6m;2 UAa
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xDr
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其他流动资产 Other current assets ]Ly)%a32
物资采购 Purchase Gz *U?R-T
原材料 Raw materials kd\G>
包装物 Packing materials uR
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低值易耗品 Low value consumbles GW
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材料成本差异 Material cost difference 6-X7C9`C
自制半成品 Self-manufactured goods f\(K ou$
库存商品 Finished goods "Pys3=h
商品进销差价 Difference between purchase & sales of commodities m@c2'*&Y
委托加工物资 Consigned processiong material ;U`HvIch
委托代销商品 Consignment-out |J}~a8o
受托代销商品 Consignment-in m dC. FO-
分期收款发出商品 Goods on instalment sales Pq4sv`q)
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存货跌价准备 Provision for obsolete stocks xDlC]loi7
待摊费用 Prepaid expenses *`jEg=)
待处理流动资产损益 Unsettled G/L on current assets oW+R:2I~O
待处理固定资产损益 Unsettled G/L on fixed assets Ra*9d]N@
委托贷款-本金 Consignment loan - principle <I|ryPU9{X
委托贷款-利息 Consignment loan - interest xUrfH$$!`
委托贷款-减值准备 Consignment loan - provision alu`T
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固定资产-房屋建筑物 Fixed assets - Buildings L7xTAFe
固定资产-机器设备 Fixed assets - Plant and machinery Yp
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2dI:],7
固定资产-运输设备 Fixed assets - Automobiles ?y04g u6p
累计折旧 Accumulated depreciation 3S5QqAm
固定资产减值准备 Impairment of fixed assets uPp(l4(+
工程物资-专用材料 Project material - specific materials zR<jZwo]#
工程物资-专用设备 Project material - specific equipment (8ymQ!aY
工程物资-预付大型设备款 Project material - prepaid for equipment /cjf 1Dc
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production uC;@Yi8
在建工程 Construction in progress nE
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在建工程减值准备 Impairment of construction in progress ]CL70+[^9
固定资产清理 Disposal of fixed assets d~_OWCg`
无形资产-专利权 Intangible assets - patent T@S+5(
无形资产-非专利技术 Intangible assets - industrial property and know-how $Y4
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无形资产-商标权 Intangible assets - trademark rights H
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无形资产-土地使用权 Intangible assets - land use rights r-V./M@L
无形资产-商誉 Intangible assets - goodwill 0bd.ess
无形资产减值准备 Impairment of intangible assets 9%dNktt
长期待摊费用 Deferred assets n_+Iw,a'm
未确认融资费用 Unrecognized finance fees BW*zj=N%
其他长期资产 Other long term assets 4i19HD_
递延税款借项 Deferred assets debits hmi15VW
应付票据 Notes payable DuFlN1Z
应付帐款 Trade creditors ~gAx
预收帐款 Adanvances from customers CRf^6k_;(
代销商品款 Consignment-in payables P~*fZ)\}F@
其他应交款 Other payable to government <<xJ-N
其他应付款 Other creditors TUUBC%
应付股利 Proposed dividends 1 h"B-x
待转资产价值 Donated assets C/$IF M<
预计负债 Accrued liabilities p*'?(o:=
应付短期债券 Short-term debentures payable qy]-YJZ
其他流动负债 Other current liabilities 2-6-kS)c
预提费用 Accrued expenses k{#:O=
应付工资 Payroll payable D;E&;vP6%
应付福利费 Welfare payable 9PBmBP~
短期借款-抵押借款 Bank loans - Short term - pledged qjFgy)qV
短期借款-信用借款 Bank loans - Short term - credit I[|I\tW
短期借款-担保借款 Bank loans - Short term - guaranteed mU_O64
一年内到期长期借款 Long term loans due within one year R's xa*VB
一年内到期长期应付款 Long term payable due within one year *5NffiA}-
长期借款 Bank loans - Long term - t+Mh.
应付债券-债券面值 Bond payable - Par value $ S49v
应付债券-债券溢价 Bond payable - Excess =sm(Z;"
应付债券-债券折价 Bond payable - Discount 8,=$>@u
应付债券-应计利息 Bond payable - Accrued interest *Zv
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长期应付款 Long term payable O| 2Q-
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专项应付款 Specific payable a"zoDD/
其他长期负债 Other long term liabilities *SW,pHYnLb
应交税金-所得税 Tax payable - income tax ^Ve^}|qPc
应交税金-增值税 Tax payable - VAT v$c D!`+k
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax )>/c/B
应交税金-其他 Tax payable - others L9.#/%I\
递延税款贷项 Deferred taxation credit 4M]8po/;
股本 Share capital
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已归还投资 Investment returned QJ/SP
利润分配-其他转入 Profit appropriation - other transfer in g[$B90
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7-dwr?j7
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 x0d+cSw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $1v5*E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RD4)NN6y5}
利润分配-利润归还投资 Profit appropriation - return investment by profit j.6kjQN
利润分配-应付优先股股利 Profit appropriation - preference shares dividends r~TT c)2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cm]]9z_<
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %L/=heBBd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Hj!)S&y,$
期初未分配利润 Retained earnings, beginning of the year /F_
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资本公积-股本溢价 Capital surplus - share premium 1 W0; YcT]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =6sXZ"_Tw
资本公积-接受现金捐赠 Capital surplus - cash donation |}`5<a!6U
资本公积-股权投资准备 Capital surplus - investment reserve --9mTqx
资本公积-拨款转入 Capital surplus - subsidiary UyQn onS
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _x!pMj(A
资本公积-其他 Capital surplus - others -:,h8JyMP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _(hwU>.
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Zx_m?C_2_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y8PT`7gd`
盈余公积-储备基金 Surplus reserve - reserve fund dc05,Bz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]Q3Gj@6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ueR42J%s
主营业务收入 Sales xYT.J 6
主营业务成本 Cost of sales B /W$RcV
主营业务税金及附加 Sales tax nR7\ o(!
营业费用 Operating expenses :3B\,inJ
管理费用 General and administrative expenses tX251S
财务费用 Financial expenses "" U_|JH-
投资收益 Investment income pd#/;LT
其他业务收入 Other operating income Al|7Y/
营业外收入 Non-operating income :~(im_r
补贴收入 Subsidy income ju#63
其他业务支出 Other operating expenses Ro<kp8
营业外支出 Non-operating expenses K +~v<F
所得税 Income tax `y}d)"!
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