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\
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现金 Cash in hand V}SBuQp"
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities 1;mW,l'`
其他货币资金-银行本票 Other monetary assets - cashier‘s check \U[{z&]~
其他货币资金-银行汇票 Other monetary assets - bank draft il \$@Bn
其他货币资金-信用卡 Other monetary assets - credit cards Pri`K/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %YSu8G_t
其他货币资金-存出投资款 Other monetary assets - cash for investment 8'f4 Od ?
短期投资-股票投资 Investments - Short term - stocks R0L&*Bjm
短期投资-债券投资 Investments - Short term - bonds hrhb!0
短期投资-基金投资 Investments - Short term - funds ;uW}`Q<
短期投资-其他投资 Investments - Short term - others "Q?k'^@
短期投资跌价准备 Provision for short-term investment 5JLu2P
长期股权投资-股票投资 Long term equity investment - stocks $`-4Ax4%
长期股权投资-其他股权投资 Long term equity investment - others U
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长期债券投资-债券投资 Long term securities investemnt - bonds opJMS6%r
长期债券投资-其他债权投资 Long term securities investment - others &d5ia+#
长期投资减值准备 Provision for long-term investment ngat0'oa
应收票据 Notes receivable MHsc+gQiz
应收股利 Dividends receivable 9M1d%jT
应收利息 Interest receivable $.GOZqMs
应收帐款 Trade debtors ;\\@q"n%<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors vsr[ur[eP
预付帐款 Prepayment )JNS
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应收补贴款 Allowance receivable <F.Tx$s
其他应收款 Other debtors e`v`XSA[p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [fKUyI
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其他流动资产 Other current assets +{L<? "
物资采购 Purchase h<SQL97N
原材料 Raw materials ZG d
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包装物 Packing materials ^4`Px/&
低值易耗品 Low value consumbles 8WXJ.
材料成本差异 Material cost difference aN $}?
自制半成品 Self-manufactured goods IrWD%/$H
库存商品 Finished goods r,Nq7Txn?
商品进销差价 Difference between purchase & sales of commodities }-o{ASC#
委托加工物资 Consigned processiong material _dJ{j
委托代销商品 Consignment-out mUz\ra;z
受托代销商品 Consignment-in lME)?LOI
分期收款发出商品 Goods on instalment sales `p7&>
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存货跌价准备 Provision for obsolete stocks _!?Hu/zo
待摊费用 Prepaid expenses " $ew~;z
待处理流动资产损益 Unsettled G/L on current assets DANw1_X\
待处理固定资产损益 Unsettled G/L on fixed assets F`9ZH.
委托贷款-本金 Consignment loan - principle e4z1`YLsG
委托贷款-利息 Consignment loan - interest j`*#v
委托贷款-减值准备 Consignment loan - provision 8-Hsgf.*
固定资产-房屋建筑物 Fixed assets - Buildings wj1{M.EF\
固定资产-机器设备 Fixed assets - Plant and machinery 3,Q^&
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~~6^Sh60g
固定资产-运输设备 Fixed assets - Automobiles XxaGp95so
累计折旧 Accumulated depreciation "n=vN<8(o
固定资产减值准备 Impairment of fixed assets Xe^Cn
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工程物资-专用材料 Project material - specific materials 6"D/xV3Z
工程物资-专用设备 Project material - specific equipment =Odv8yhn
工程物资-预付大型设备款 Project material - prepaid for equipment `St.+6^J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L:k9#6
在建工程 Construction in progress F1Hh7
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在建工程减值准备 Impairment of construction in progress ,E$@=1)
固定资产清理 Disposal of fixed assets RJON90,J
无形资产-专利权 Intangible assets - patent kee|42E
无形资产-非专利技术 Intangible assets - industrial property and know-how -Z?Vd!H:
无形资产-商标权 Intangible assets - trademark rights v
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无形资产-土地使用权 Intangible assets - land use rights ;9}pOzF1q
无形资产-商誉 Intangible assets - goodwill 5 XA=G
无形资产减值准备 Impairment of intangible assets |K^"3`SJ
长期待摊费用 Deferred assets X K5<Tg
未确认融资费用 Unrecognized finance fees R3!@?mcr
其他长期资产 Other long term assets ZDC9oX @
递延税款借项 Deferred assets debits KPpHwcYxT
应付票据 Notes payable ;_(PVo
应付帐款 Trade creditors ad_`x
预收帐款 Adanvances from customers -dO'~all
代销商品款 Consignment-in payables !!:L
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其他应交款 Other payable to government 2EK%N'H
其他应付款 Other creditors /2RajsK
应付股利 Proposed dividends toaYsiIkzW
待转资产价值 Donated assets snt(IJQ
预计负债 Accrued liabilities IB`>'~s&A
应付短期债券 Short-term debentures payable P@]8pIB0d^
其他流动负债 Other current liabilities $7'gRb4
预提费用 Accrued expenses N7s'6(`=X
应付工资 Payroll payable rO:u6."_
应付福利费 Welfare payable %,iIpYx
短期借款-抵押借款 Bank loans - Short term - pledged 5c;h&
短期借款-信用借款 Bank loans - Short term - credit \i[BP
短期借款-担保借款 Bank loans - Short term - guaranteed 4A3nO<oMF
一年内到期长期借款 Long term loans due within one year )kJH5/
一年内到期长期应付款 Long term payable due within one year ^o !O)D-q
长期借款 Bank loans - Long term 7 ua6l[c
应付债券-债券面值 Bond payable - Par value t
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应付债券-债券溢价 Bond payable - Excess WpLZQ6wH
应付债券-债券折价 Bond payable - Discount Ijf
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应付债券-应计利息 Bond payable - Accrued interest 1[*{(e
长期应付款 Long term payable G8I Y#
专项应付款 Specific payable D5an\gE
其他长期负债 Other long term liabilities =5sF"L;
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应交税金-所得税 Tax payable - income tax aRc '
应交税金-增值税 Tax payable - VAT {gKN d*[*
应交税金-营业税 Tax payable - business tax '?Jxt:<
应交税金-消费税 Tax payable - consumable tax TFepxF
应交税金-其他 Tax payable - others =D^TK-H
递延税款贷项 Deferred taxation credit pU!o7>p
股本 Share capital 9%IlW
已归还投资 Investment returned ./p|?pu
利润分配-其他转入 Profit appropriation - other transfer in rz(0:vxwA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i\H+X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j4R 4H;
利润分配-提取储备基金 Profit appropriation - reserve fund 'lS`s(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pX=,iOF[I
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w^1Fi8+
利润分配-利润归还投资 Profit appropriation - return investment by profit 3g~^LZ66
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ba@=^Fa;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I@l>w._.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?_`0G/xl
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &)pK%SAM
期初未分配利润 Retained earnings, beginning of the year Y1dVM]l
资本公积-股本溢价 Capital surplus - share premium M3zDtN
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve PVao
资本公积-接受现金捐赠 Capital surplus - cash donation a9~"3y
资本公积-股权投资准备 Capital surplus - investment reserve +3,|"g::
资本公积-拨款转入 Capital surplus - subsidiary )uLr?$qe
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &&L"&Rc
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [^~7]2 i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^UA(HthY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &gc`<kLu
盈余公积-储备基金 Surplus reserve - reserve fund +@VYs*&&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G*\h\@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment XV'fW~j\
主营业务收入 Sales cywg[
主营业务成本 Cost of sales jK8'T_Pah
主营业务税金及附加 Sales tax %q_Miu@
营业费用 Operating expenses Q;nAPS
管理费用 General and administrative expenses ~k'V*ERNSj
财务费用 Financial expenses NfE.N&vI_c
投资收益 Investment income iS@\ =CK
其他业务收入 Other operating income 0p fnV%
营业外收入 Non-operating income fn9#>~vrD
补贴收入 Subsidy income TD04/ ISHT
其他业务支出 Other operating expenses I"xWw/Ec
营业外支出 Non-operating expenses ,M3z!=oIGn
所得税 Income tax :k46S<RE
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