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}ZF\SG(K
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现金 Cash in hand ?}y?e}y*xZ
银行存款 Cash in bank dL5u-<y&
其他货币资金-外埠存款Other monetary assets - cash in other cities E7^r3#s
其他货币资金-银行本票 Other monetary assets - cashier‘s check iF2/:iP
其他货币资金-银行汇票 Other monetary assets - bank draft uZ*;%y nQ
其他货币资金-信用卡 Other monetary assets - credit cards FQSepUl
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {4tJT25
其他货币资金-存出投资款 Other monetary assets - cash for investment *
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短期投资-股票投资 Investments - Short term - stocks rwr>43S5<3
短期投资-债券投资 Investments - Short term - bonds OL&ku &J_
短期投资-基金投资 Investments - Short term - funds !u)veh3x
短期投资-其他投资 Investments - Short term - others gTZ1LJ
短期投资跌价准备 Provision for short-term investment Hw[u Sv8
长期股权投资-股票投资 Long term equity investment - stocks x]6OE]]8L
长期股权投资-其他股权投资 Long term equity investment - others y)?Sn
长期债券投资-债券投资 Long term securities investemnt - bonds D]resk
长期债券投资-其他债权投资 Long term securities investment - others qazM@
长期投资减值准备 Provision for long-term investment Y
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应收票据 Notes receivable Ak[}s|,)
应收股利 Dividends receivable EI6K0{'&X
应收利息 Interest receivable G (Fi
应收帐款 Trade debtors *KSQ^.sYh
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors MDa 4U@Q
预付帐款 Prepayment rWEJCFa
应收补贴款 Allowance receivable Ul7)CT2:
其他应收款 Other debtors lw0l86^Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ?)k;.<6
其他流动资产 Other current assets 9.f/d4
物资采购 Purchase JX@/rXFY}
原材料 Raw materials 6!])\Ay
包装物 Packing materials + |MHi C
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference P#bZtWx'<N
自制半成品 Self-manufactured goods lpLjfHr
库存商品 Finished goods 7HzO_u%H1
商品进销差价 Difference between purchase & sales of commodities ;muxIr`?
委托加工物资 Consigned processiong material !lp*0h(7
委托代销商品 Consignment-out 1foy.3g-
受托代销商品 Consignment-in Zo}wzY~x>I
分期收款发出商品 Goods on instalment sales XfmPq'#Z
存货跌价准备 Provision for obsolete stocks B$"CoLC
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待摊费用 Prepaid expenses j-@3jFu
待处理流动资产损益 Unsettled G/L on current assets Gb.r!W8
待处理固定资产损益 Unsettled G/L on fixed assets s,O:l0
委托贷款-本金 Consignment loan - principle \&|)?'8rS
委托贷款-利息 Consignment loan - interest 4~=/Ca
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委托贷款-减值准备 Consignment loan - provision Zoh[tO
固定资产-房屋建筑物 Fixed assets - Buildings G
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固定资产-机器设备 Fixed assets - Plant and machinery pTPWToKh
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures JlJy3L8L
固定资产-运输设备 Fixed assets - Automobiles FP=%e]vJ
累计折旧 Accumulated depreciation 8V@ /h6-e,
固定资产减值准备 Impairment of fixed assets +@>K]hdr
工程物资-专用材料 Project material - specific materials 1:5jUUL8
工程物资-专用设备 Project material - specific equipment }S|~^
工程物资-预付大型设备款 Project material - prepaid for equipment Cc7PhoPK
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production WVl yR\.
在建工程 Construction in progress J P'|v"
在建工程减值准备 Impairment of construction in progress *T0{ yI
固定资产清理 Disposal of fixed assets }DiMt4!ZC!
无形资产-专利权 Intangible assets - patent .jW+\mIX
无形资产-非专利技术 Intangible assets - industrial property and know-how <hazrKUn
无形资产-商标权 Intangible assets - trademark rights A7,TM&
无形资产-土地使用权 Intangible assets - land use rights ~LqjWU
无形资产-商誉 Intangible assets - goodwill udYk
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无形资产减值准备 Impairment of intangible assets /f2HZfj
长期待摊费用 Deferred assets `) s]T.-
未确认融资费用 Unrecognized finance fees kX!TOlk3
其他长期资产 Other long term assets G\4h4% a
递延税款借项 Deferred assets debits WBdC}S
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应付票据 Notes payable 7kJ =C
应付帐款 Trade creditors (F9U`1~4
预收帐款 Adanvances from customers dV(61C0wn
代销商品款 Consignment-in payables i|A0G%m] $
其他应交款 Other payable to government |E)-9JSRy
其他应付款 Other creditors >.^/Z/[.L
应付股利 Proposed dividends H<bYm]a%
待转资产价值 Donated assets {1a%CsCM
预计负债 Accrued liabilities e7rD,`NiV
应付短期债券 Short-term debentures payable CYD+o
其他流动负债 Other current liabilities uM|*y-4
预提费用 Accrued expenses .
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应付工资 Payroll payable U'8+YAgc
应付福利费 Welfare payable HX\^ecZ#E
短期借款-抵押借款 Bank loans - Short term - pledged @}sxA9a
短期借款-信用借款 Bank loans - Short term - credit ^5n"L29V
短期借款-担保借款 Bank loans - Short term - guaranteed 8bT]Nv CA
一年内到期长期借款 Long term loans due within one year v%8.o%G
一年内到期长期应付款 Long term payable due within one year (Q~ p"Ch
长期借款 Bank loans - Long term <49Gsm&0
应付债券-债券面值 Bond payable - Par value .URCuB\{
应付债券-债券溢价 Bond payable - Excess k$j4~C'$
应付债券-债券折价 Bond payable - Discount Z_^i2eJ
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应付债券-应计利息 Bond payable - Accrued interest \/E+nn\)
长期应付款 Long term payable 'a8{YT4
专项应付款 Specific payable !
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其他长期负债 Other long term liabilities Ei@w*.3P<
应交税金-所得税 Tax payable - income tax A|3'9iL{9
应交税金-增值税 Tax payable - VAT $2lrP]`>j.
应交税金-营业税 Tax payable - business tax {*!L[)
应交税金-消费税 Tax payable - consumable tax oT9
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应交税金-其他 Tax payable - others (.Q.S[<Y
递延税款贷项 Deferred taxation credit :Y/>] tS4
股本 Share capital Z]U"i 1lA
已归还投资 Investment returned X)P;UVR0
利润分配-其他转入 Profit appropriation - other transfer in h0i/ v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,T:Uk*Bj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N
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利润分配-提取储备基金 Profit appropriation - reserve fund F\LAw#IJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4KH8dau.fF
利润分配-利润归还投资 Profit appropriation - return investment by profit gl k-: #
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PHZ+u@AA6@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U tb"6_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,ddoII
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _Z9HOl@
期初未分配利润 Retained earnings, beginning of the year `cu W^/c
资本公积-股本溢价 Capital surplus - share premium LU'<EXUbY
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RRXnj#<g
资本公积-接受现金捐赠 Capital surplus - cash donation r1vF/yt(
资本公积-股权投资准备 Capital surplus - investment reserve -|Z[G
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资本公积-拨款转入 Capital surplus - subsidiary uO=yQ&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "gaurr3
资本公积-其他 Capital surplus - others =~qQ?;on
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T'W)RYnwl
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Yz"B
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [w>T.b
盈余公积-储备基金 Surplus reserve - reserve fund g"c |%3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund gzV&S5A{_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /=o~7y
主营业务收入 Sales g7Xjo )
主营业务成本 Cost of sales x}\_o< d
主营业务税金及附加 Sales tax ;!RS q'L1
营业费用 Operating expenses ;^fGQ]`4
管理费用 General and administrative expenses Gcu[G]D
财务费用 Financial expenses by*?PhfF
投资收益 Investment income qeM`z
其他业务收入 Other operating income mI$<+S1!
营业外收入 Non-operating income b-'T>1V
补贴收入 Subsidy income c)L1@ qdZ
其他业务支出 Other operating expenses 0O@UT1M;v
营业外支出 Non-operating expenses '+%<\.$
所得税 Income tax ">-J+ST%
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