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 。 EC7)M}H
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现金 Cash in hand R[}fr36>/
银行存款 Cash in bank G x{G}9
其他货币资金-外埠存款Other monetary assets - cash in other cities ;!)gjiapw
其他货币资金-银行本票 Other monetary assets - cashier‘s check :*eJ*(M
其他货币资金-银行汇票 Other monetary assets - bank draft =J'&.@D
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其他货币资金-信用卡 Other monetary assets - credit cards ,y gDNF
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _eUd
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其他货币资金-存出投资款 Other monetary assets - cash for investment a!\^O).pA
短期投资-股票投资 Investments - Short term - stocks dlBr2 9
短期投资-债券投资 Investments - Short term - bonds co{i~['u
短期投资-基金投资 Investments - Short term - funds l4\ !J/df
短期投资-其他投资 Investments - Short term - others +7r?vo1
短期投资跌价准备 Provision for short-term investment synueg
长期股权投资-股票投资 Long term equity investment - stocks Ys8D|HIk
长期股权投资-其他股权投资 Long term equity investment - others 0Z
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长期债券投资-债券投资 Long term securities investemnt - bonds J9lG0
长期债券投资-其他债权投资 Long term securities investment - others d Y`P
长期投资减值准备 Provision for long-term investment 3z
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应收票据 Notes receivable E51S#T
应收股利 Dividends receivable oW3Uyj
应收利息 Interest receivable 5W(`lgVs,
应收帐款 Trade debtors tkW7wP;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =h[;'v{
预付帐款 Prepayment |N:kf&]b
应收补贴款 Allowance receivable p_CC KU
其他应收款 Other debtors 9b)'vr*Hy7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors &90pKs
其他流动资产 Other current assets 5Vlm?mPU
物资采购 Purchase ]*<!|;q
原材料 Raw materials Dp^6|T* HU
包装物 Packing materials VN]j*$5
低值易耗品 Low value consumbles Cw h[R
材料成本差异 Material cost difference !r4B1fX
自制半成品 Self-manufactured goods AA[?a
库存商品 Finished goods )|KZGr
商品进销差价 Difference between purchase & sales of commodities UD^=@?^7
委托加工物资 Consigned processiong material ';I(#J6
委托代销商品 Consignment-out 3]67U}`
受托代销商品 Consignment-in L[MAc](me-
分期收款发出商品 Goods on instalment sales I36ClOG
存货跌价准备 Provision for obsolete stocks ZV$!dHW/
待摊费用 Prepaid expenses C^*}*hYk$
待处理流动资产损益 Unsettled G/L on current assets D:PrFa
待处理固定资产损益 Unsettled G/L on fixed assets sn8r`59C
委托贷款-本金 Consignment loan - principle }UqL2KXi4
委托贷款-利息 Consignment loan - interest E+~1GKd
委托贷款-减值准备 Consignment loan - provision fnK H<
固定资产-房屋建筑物 Fixed assets - Buildings 8r48+_y3u
固定资产-机器设备 Fixed assets - Plant and machinery 6
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ET\rd5Po
固定资产-运输设备 Fixed assets - Automobiles "O8iO!:
累计折旧 Accumulated depreciation bDnT><eH
固定资产减值准备 Impairment of fixed assets xOKf|
工程物资-专用材料 Project material - specific materials M7//*Q'?
工程物资-专用设备 Project material - specific equipment |j}%"wOh
工程物资-预付大型设备款 Project material - prepaid for equipment -P28pVX`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y/qs\c+
在建工程 Construction in progress V@\A<q%jTs
在建工程减值准备 Impairment of construction in progress SeBl*V
固定资产清理 Disposal of fixed assets *OHaqe(*
无形资产-专利权 Intangible assets - patent Gg6<4T1
无形资产-非专利技术 Intangible assets - industrial property and know-how wSG!.Ejc7
无形资产-商标权 Intangible assets - trademark rights VF g"AJf
无形资产-土地使用权 Intangible assets - land use rights x{1S!A^
无形资产-商誉 Intangible assets - goodwill hlFvm$P`M
无形资产减值准备 Impairment of intangible assets {r:5\
长期待摊费用 Deferred assets ;;mr?'R
未确认融资费用 Unrecognized finance fees bH.f4-.u>)
其他长期资产 Other long term assets OD).kP}s^
递延税款借项 Deferred assets debits FH7l6b,^
应付票据 Notes payable #fq&yjl#A
应付帐款 Trade creditors v[<;z(7Qk
预收帐款 Adanvances from customers .ViOf){U\
代销商品款 Consignment-in payables ,b74m
其他应交款 Other payable to government B4w/cIj_
其他应付款 Other creditors ij02J`w:Ra
应付股利 Proposed dividends
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待转资产价值 Donated assets DxxY<OkN
预计负债 Accrued liabilities @%I-15Jz
应付短期债券 Short-term debentures payable j~#v*qmDU
其他流动负债 Other current liabilities %h&F
预提费用 Accrued expenses a4Y
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应付工资 Payroll payable U^&y*gX1
应付福利费 Welfare payable -"d&Ow7o
短期借款-抵押借款 Bank loans - Short term - pledged d ZxrIWx
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed g.COKA
一年内到期长期借款 Long term loans due within one year Y
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一年内到期长期应付款 Long term payable due within one year 8Wx7%@^O
长期借款 Bank loans - Long term (`&E^t
应付债券-债券面值 Bond payable - Par value ,XsBm+Q(
应付债券-债券溢价 Bond payable - Excess +%)bd
应付债券-债券折价 Bond payable - Discount FTcXjWBPF9
应付债券-应计利息 Bond payable - Accrued interest d1u6*&@lf
长期应付款 Long term payable B=|m._OL]n
专项应付款 Specific payable oe{,-<yck
其他长期负债 Other long term liabilities IV|})[n*
应交税金-所得税 Tax payable - income tax ~)
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应交税金-增值税 Tax payable - VAT EOG&Xa
应交税金-营业税 Tax payable - business tax U2*kuP+n
应交税金-消费税 Tax payable - consumable tax y#-~L-J_R
应交税金-其他 Tax payable - others eI=:z/pd
递延税款贷项 Deferred taxation credit PPj%.i)
股本 Share capital r%xf=};
已归还投资 Investment returned ;f9a0V s
利润分配-其他转入 Profit appropriation - other transfer in C ,[q#D4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EsjZ;D,c(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7o$S6Y;c4
利润分配-提取储备基金 Profit appropriation - reserve fund ~iU@ns|g\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xQ>T.nP}1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %VwkYAgA
利润分配-利润归还投资 Profit appropriation - return investment by profit -H"^;37T"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends G(MLq"R6U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !">EZX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'b Kc;\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Io]KlR
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期初未分配利润 Retained earnings, beginning of the year {@
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资本公积-股本溢价 Capital surplus - share premium 7>xfQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6U%F
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资本公积-接受现金捐赠 Capital surplus - cash donation k:*vD"
资本公积-股权投资准备 Capital surplus - investment reserve "1ov<
资本公积-拨款转入 Capital surplus - subsidiary DQ%(X&k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DcmRvi)&6
资本公积-其他 Capital surplus - others 'rSJ9Mw"x
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oU)3du
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MbyV_A`r_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T!QAcO
盈余公积-储备基金 Surplus reserve - reserve fund TQ25"bWi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund UiH5iZ<r;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I$JyAj
主营业务收入 Sales lcEU
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主营业务成本 Cost of sales =iE)vY,?"}
主营业务税金及附加 Sales tax e+Sq&H!@
营业费用 Operating expenses koy0A/\%
管理费用 General and administrative expenses {lN G:o
财务费用 Financial expenses UaM&/K9
投资收益 Investment income 8W}rSv+
其他业务收入 Other operating income cb%ML1c
营业外收入 Non-operating income mjJ/rx{kbw
补贴收入 Subsidy income W>J1JaO
其他业务支出 Other operating expenses ?xb2jZ/0X
营业外支出 Non-operating expenses * a@78&N
所得税 Income tax ]vZ}4Xno
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