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 。 1<x5{/CZ
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现金 Cash in hand ;Uch
银行存款 Cash in bank ?z)2\D
其他货币资金-外埠存款Other monetary assets - cash in other cities ,?U(PEO\f
其他货币资金-银行本票 Other monetary assets - cashier‘s check r|Uz?
其他货币资金-银行汇票 Other monetary assets - bank draft @ ~{TL
其他货币资金-信用卡 Other monetary assets - credit cards 2pHR $GZ2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5Qg*j/z?
其他货币资金-存出投资款 Other monetary assets - cash for investment :Dr4?6hdr
短期投资-股票投资 Investments - Short term - stocks ,%m~OB#
短期投资-债券投资 Investments - Short term - bonds t`&mszd~T
短期投资-基金投资 Investments - Short term - funds ce4rhtkV
短期投资-其他投资 Investments - Short term - others uF%N`e^S
短期投资跌价准备 Provision for short-term investment Q>yj<DR
长期股权投资-股票投资 Long term equity investment - stocks 49/2E@G4.
长期股权投资-其他股权投资 Long term equity investment - others e+Mm!\;`
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others QN;NuDHN
长期投资减值准备 Provision for long-term investment jMWTNZ
应收票据 Notes receivable OvdBUcp[
应收股利 Dividends receivable :1'1n
应收利息 Interest receivable k!qOE\%B
应收帐款 Trade debtors tF*Sg{:bCa
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (
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预付帐款 Prepayment :'t"kS
应收补贴款 Allowance receivable ~&0lWa
其他应收款 Other debtors mFpj@=^_G
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors T8LvdzS
其他流动资产 Other current assets ZWFOC,)b
物资采购 Purchase %LdBO1D0
原材料 Raw materials zxv y&
包装物 Packing materials !`U #Pjp.
低值易耗品 Low value consumbles BR6HD7G
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods ctb
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库存商品 Finished goods $ ga,$G
商品进销差价 Difference between purchase & sales of commodities >SZuN"r8`
委托加工物资 Consigned processiong material 1:h(8%H@"
委托代销商品 Consignment-out Nde1`W]:
受托代销商品 Consignment-in qk&BCkPT
分期收款发出商品 Goods on instalment sales 5*"WS $
存货跌价准备 Provision for obsolete stocks m&*0<N
待摊费用 Prepaid expenses 'wLW`GX.
待处理流动资产损益 Unsettled G/L on current assets \>/AF<2"
待处理固定资产损益 Unsettled G/L on fixed assets zS\m8[+]
委托贷款-本金 Consignment loan - principle Q>=/u-
委托贷款-利息 Consignment loan - interest i[U=-4 J
委托贷款-减值准备 Consignment loan - provision R;/LB^X]
固定资产-房屋建筑物 Fixed assets - Buildings y
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固定资产-机器设备 Fixed assets - Plant and machinery gcM(K.n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o5z&sRZ
固定资产-运输设备 Fixed assets - Automobiles fb]=M
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累计折旧 Accumulated depreciation .}tpEvAw}
固定资产减值准备 Impairment of fixed assets wzI*QXV2s
工程物资-专用材料 Project material - specific materials 9Xh<vh8&
工程物资-专用设备 Project material - specific equipment H~<wAer,Op
工程物资-预付大型设备款 Project material - prepaid for equipment {6*UtG
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H#`&!p
在建工程 Construction in progress T6,6lll
在建工程减值准备 Impairment of construction in progress >&qaT*_g
固定资产清理 Disposal of fixed assets BGT`) WP
无形资产-专利权 Intangible assets - patent ,+g0#8?p^x
无形资产-非专利技术 Intangible assets - industrial property and know-how 3t ]0
无形资产-商标权 Intangible assets - trademark rights M
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无形资产-土地使用权 Intangible assets - land use rights ~;uW)
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无形资产-商誉 Intangible assets - goodwill \
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无形资产减值准备 Impairment of intangible assets n22OPvp
长期待摊费用 Deferred assets f2$<4Hhmm
未确认融资费用 Unrecognized finance fees QRY7ck:N
其他长期资产 Other long term assets ubi6=
递延税款借项 Deferred assets debits hcD.-(-;)
应付票据 Notes payable ukXKUYNm8
应付帐款 Trade creditors 4kLTKm:G
预收帐款 Adanvances from customers Q mz3GH@wg
代销商品款 Consignment-in payables 1w?DSHe
其他应交款 Other payable to government iHOvCrp+X
其他应付款 Other creditors ,6\oT;G
应付股利 Proposed dividends 8x6{[Tx
待转资产价值 Donated assets x8h=3e$
预计负债 Accrued liabilities $5yH8JU
应付短期债券 Short-term debentures payable -L
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其他流动负债 Other current liabilities g>Kh? (
预提费用 Accrued expenses k{C|{m
应付工资 Payroll payable _k5-Wd5Ypw
应付福利费 Welfare payable `l}r&z(8
短期借款-抵押借款 Bank loans - Short term - pledged 8F`799[p
短期借款-信用借款 Bank loans - Short term - credit N%8aLD
短期借款-担保借款 Bank loans - Short term - guaranteed o,y{fv:ki
一年内到期长期借款 Long term loans due within one year 2W`<P2IA
一年内到期长期应付款 Long term payable due within one year ;ZLfb n3\
长期借款 Bank loans - Long term u!VY6y7p
应付债券-债券面值 Bond payable - Par value LfS]m>>e
应付债券-债券溢价 Bond payable - Excess :j!N7c{
应付债券-债券折价 Bond payable - Discount A
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应付债券-应计利息 Bond payable - Accrued interest []eZO_o6j
长期应付款 Long term payable q"^T}d d,
专项应付款 Specific payable N%+ C5e<
其他长期负债 Other long term liabilities ]a=Bc~g91
应交税金-所得税 Tax payable - income tax fyt`$y_E[
应交税金-增值税 Tax payable - VAT ?9AtFT
应交税金-营业税 Tax payable - business tax ,n+~S^r
应交税金-消费税 Tax payable - consumable tax 5-X(K 'Q
应交税金-其他 Tax payable - others E./Gt.
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递延税款贷项 Deferred taxation credit ~Aq$GH
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股本 Share capital E?P:!V=_
已归还投资 Investment returned yE),GJ-m\<
利润分配-其他转入 Profit appropriation - other transfer in O0#9D'{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3P2L phW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund })@LvYK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cn!Y7LVr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L%O(
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利润分配-利润归还投资 Profit appropriation - return investment by profit :>otlI<0t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (!`]S>_w9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Kf7v_T/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E; Z1HF
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 27KfT]=
期初未分配利润 Retained earnings, beginning of the year v5o@ls
资本公积-股本溢价 Capital surplus - share premium ,=kQJ|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Nt'u;
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资本公积-接受现金捐赠 Capital surplus - cash donation X>y6-%@
资本公积-股权投资准备 Capital surplus - investment reserve gcfEJN4'
资本公积-拨款转入 Capital surplus - subsidiary |CFTOe\q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation uEKa
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资本公积-其他 Capital surplus - others bfjtNF*^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i.`RQZ$,/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *6e 5T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \;smH;
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盈余公积-储备基金 Surplus reserve - reserve fund +b]+5!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w oS I
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z,osdF
主营业务收入 Sales BSu
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主营业务成本 Cost of sales OjiQBsgnj
主营业务税金及附加 Sales tax h0fbc;l
营业费用 Operating expenses W=T}hA#`
管理费用 General and administrative expenses "Q ~-C|x
财务费用 Financial expenses aGz<Yip
投资收益 Investment income *Q8d&$ ^
其他业务收入 Other operating income ?0VLx,kp
营业外收入 Non-operating income a_0G4@=T
补贴收入 Subsidy income 3;J)&(j0
其他业务支出 Other operating expenses sy|{}NkA!
营业外支出 Non-operating expenses D'823,-).
所得税 Income tax {
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