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 。 wq{hF<
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现金 Cash in hand t7pFW^&
银行存款 Cash in bank Fu~j8K
其他货币资金-外埠存款Other monetary assets - cash in other cities df=f62
其他货币资金-银行本票 Other monetary assets - cashier‘s check :]"V-1#}
其他货币资金-银行汇票 Other monetary assets - bank draft So6x"1B
其他货币资金-信用卡 Other monetary assets - credit cards ~,Qp^"rlW
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ni>[D"|
其他货币资金-存出投资款 Other monetary assets - cash for investment [ )F<V!
短期投资-股票投资 Investments - Short term - stocks \*da6Am
短期投资-债券投资 Investments - Short term - bonds NlqImM=r,
短期投资-基金投资 Investments - Short term - funds yu|>t4#GT
短期投资-其他投资 Investments - Short term - others 3%6?g*
短期投资跌价准备 Provision for short-term investment "tZe>>I
长期股权投资-股票投资 Long term equity investment - stocks m'U0'}Ld};
长期股权投资-其他股权投资 Long term equity investment - others +t.b` U`-
长期债券投资-债券投资 Long term securities investemnt - bonds xo)P?-
长期债券投资-其他债权投资 Long term securities investment - others ]|@^1we
长期投资减值准备 Provision for long-term investment "4Nt\WQ
应收票据 Notes receivable Q59suL
应收股利 Dividends receivable W)/#0*7
应收利息 Interest receivable wL1MENzp*z
应收帐款 Trade debtors RCrCs
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <aw[ XFg
预付帐款 Prepayment `V1]k_h
应收补贴款 Allowance receivable x^ni1=kU
其他应收款 Other debtors y5r4&~04
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors km(P
o}
其他流动资产 Other current assets i%/+5gq
物资采购 Purchase nTas~~Q
原材料 Raw materials :s,Z<^5a)g
包装物 Packing materials ,uvRi)O>a
低值易耗品 Low value consumbles bcyzhK=
材料成本差异 Material cost difference .}t
e>]A*
自制半成品 Self-manufactured goods ks tIgcI
库存商品 Finished goods GyIV
Hby
商品进销差价 Difference between purchase & sales of commodities Xvv6~
委托加工物资 Consigned processiong material -=="<0c
委托代销商品 Consignment-out K9[UB
受托代销商品 Consignment-in I]575\bA
分期收款发出商品 Goods on instalment sales h
8P)%p
存货跌价准备 Provision for obsolete stocks `uFdwO'DD
待摊费用 Prepaid expenses <%d>v-=B
待处理流动资产损益 Unsettled G/L on current assets Dv"9qk
待处理固定资产损益 Unsettled G/L on fixed assets sK{e*[I>W
委托贷款-本金 Consignment loan - principle dM5-;
委托贷款-利息 Consignment loan - interest 8}[).d160
委托贷款-减值准备 Consignment loan - provision LLo;\WGZ
固定资产-房屋建筑物 Fixed assets - Buildings '%qr.T
%
固定资产-机器设备 Fixed assets - Plant and machinery uH]OEz\H'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures IPk4
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固定资产-运输设备 Fixed assets - Automobiles \RiP
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets .8R@2c`}Cs
工程物资-专用材料 Project material - specific materials D-c4EV
工程物资-专用设备 Project material - specific equipment 2T35{Q!=F
工程物资-预付大型设备款 Project material - prepaid for equipment M{@(G
5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zda 3
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在建工程 Construction in progress \G[$:nS
在建工程减值准备 Impairment of construction in progress =&]L00u.
固定资产清理 Disposal of fixed assets BLttb
无形资产-专利权 Intangible assets - patent ]'}L 1r
无形资产-非专利技术 Intangible assets - industrial property and know-how 'V {W-W<
无形资产-商标权 Intangible assets - trademark rights %;_MGa
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无形资产-土地使用权 Intangible assets - land use rights d~
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无形资产-商誉 Intangible assets - goodwill \bcLiKE{
无形资产减值准备 Impairment of intangible assets O?2DQY?jT
长期待摊费用 Deferred assets .3;;;K9a~]
未确认融资费用 Unrecognized finance fees vt
8By@]:
其他长期资产 Other long term assets ]`K2N
递延税款借项 Deferred assets debits *p U x8yB
应付票据 Notes payable 6'/ #+,d'
应付帐款 Trade creditors qna8|3eP
预收帐款 Adanvances from customers l-Z4Mq6*L
代销商品款 Consignment-in payables %Zi} MPx
其他应交款 Other payable to government }OUt sh ]y
其他应付款 Other creditors e=
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应付股利 Proposed dividends wj,=$RX
待转资产价值 Donated assets f8~_E
预计负债 Accrued liabilities siI;"?
应付短期债券 Short-term debentures payable XTyxr
其他流动负债 Other current liabilities KPF1cJ2N
预提费用 Accrued expenses SU0
hma8
应付工资 Payroll payable N)T}P\l
应付福利费 Welfare payable ]DcFySyv
短期借款-抵押借款 Bank loans - Short term - pledged vzM^$V
短期借款-信用借款 Bank loans - Short term - credit C _Dn{
短期借款-担保借款 Bank loans - Short term - guaranteed s_Sk0}e
一年内到期长期借款 Long term loans due within one year d-qUtgqV86
一年内到期长期应付款 Long term payable due within one year l**X^+=$
长期借款 Bank loans - Long term CZ;6@{ o
应付债券-债券面值 Bond payable - Par value /xhKd]Q
应付债券-债券溢价 Bond payable - Excess +%'(!A?*`
应付债券-债券折价 Bond payable - Discount (zk"~Ud
应付债券-应计利息 Bond payable - Accrued interest AH^/V}9H
长期应付款 Long term payable 80I#TA6C
专项应付款 Specific payable ^!d3=}:0
其他长期负债 Other long term liabilities .nJz G
应交税金-所得税 Tax payable - income tax Y4-t7UlS;
应交税金-增值税 Tax payable - VAT 'DR!9De
应交税金-营业税 Tax payable - business tax LoV<:|GTI
应交税金-消费税 Tax payable - consumable tax jp,4h4C^)
应交税金-其他 Tax payable - others 4dlGxat
递延税款贷项 Deferred taxation credit Tk
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股本 Share capital 4 KiY6)
已归还投资 Investment returned dN q$}
利润分配-其他转入 Profit appropriation - other transfer in V0@=^Bls
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LV Ge]
lD
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2G7Wi!J
利润分配-提取储备基金 Profit appropriation - reserve fund COlqcq'qAu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )5,v!X)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a(nlTMfu
利润分配-利润归还投资 Profit appropriation - return investment by profit 6Mf
0`K
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1zv'.uu.,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4x34u}l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m0wDX*Qn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e
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期初未分配利润 Retained earnings, beginning of the year =cI(d ,
资本公积-股本溢价 Capital surplus - share premium RZLq]8pM
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o/E >f_k[
资本公积-接受现金捐赠 Capital surplus - cash donation M3\AY30L
资本公积-股权投资准备 Capital surplus - investment reserve 79gT+~z
资本公积-拨款转入 Capital surplus - subsidiary Hl"N}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (QEG4&9
资本公积-其他 Capital surplus - others /v{I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pBHRa?Y5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u`W2+S
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d{?LD?,)
盈余公积-储备基金 Surplus reserve - reserve fund D*jM1w_`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )9g2D`a4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X?O[r3<
主营业务收入 Sales i1Us
IT
主营业务成本 Cost of sales XFl6M~ c
主营业务税金及附加 Sales tax >MZ/|`[M
营业费用 Operating expenses yWK)vju"
管理费用 General and administrative expenses (PLUFT
财务费用 Financial expenses aE8VZ8tvq
投资收益 Investment income y29m/i:
其他业务收入 Other operating income IGl9g_18
营业外收入 Non-operating income KlEpzJ98
补贴收入 Subsidy income
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其他业务支出 Other operating expenses $'v U2L
营业外支出 Non-operating expenses Gc?a +T
所得税 Income tax 9up3[F$
&C}*w2]0S