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 。 *M$0J'-BQ
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现金 Cash in hand d!:6[7X6
银行存款 Cash in bank l-ct?T_@
其他货币资金-外埠存款Other monetary assets - cash in other cities hRty [
其他货币资金-银行本票 Other monetary assets - cashier‘s check H&]gOs3So
其他货币资金-银行汇票 Other monetary assets - bank draft P@,nA41,j
其他货币资金-信用卡 Other monetary assets - credit cards _T2=J+"-Kp
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `FsH}UPu
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其他货币资金-存出投资款 Other monetary assets - cash for investment X LL/4 )
短期投资-股票投资 Investments - Short term - stocks wi4=OU1L)a
短期投资-债券投资 Investments - Short term - bonds GDD '[;
短期投资-基金投资 Investments - Short term - funds q|8{@EMT
短期投资-其他投资 Investments - Short term - others 91$]Qg,lB
短期投资跌价准备 Provision for short-term investment iVd.f
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长期股权投资-股票投资 Long term equity investment - stocks 7.Z@Wr?
长期股权投资-其他股权投资 Long term equity investment - others Q5FM8Q
长期债券投资-债券投资 Long term securities investemnt - bonds hi0R.V&
长期债券投资-其他债权投资 Long term securities investment - others ;_^fk&+
长期投资减值准备 Provision for long-term investment d1U\ft:gV
应收票据 Notes receivable U7I qST
应收股利 Dividends receivable /\H>y
应收利息 Interest receivable Hd,
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应收帐款 Trade debtors ,:
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zxf"87se
预付帐款 Prepayment ;$a@J&
应收补贴款 Allowance receivable ox%9Ph
其他应收款 Other debtors h=(DX5:A
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors s1e:v+B]
其他流动资产 Other current assets %-<'QYYP
物资采购 Purchase 7{I h_.#
原材料 Raw materials xia |+
包装物 Packing materials PSPmO'C+
低值易耗品 Low value consumbles ]ut5S>,"
材料成本差异 Material cost difference w^LuIbA
自制半成品 Self-manufactured goods I('Un@hS
库存商品 Finished goods s%2v3eb
商品进销差价 Difference between purchase & sales of commodities 9:e YU
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委托加工物资 Consigned processiong material gS:A'@&
委托代销商品 Consignment-out
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受托代销商品 Consignment-in L~ IhsiB
分期收款发出商品 Goods on instalment sales }J7zTj~{
存货跌价准备 Provision for obsolete stocks '
4ER00
待摊费用 Prepaid expenses qA!]E^0*Ke
待处理流动资产损益 Unsettled G/L on current assets !}4MN:r
待处理固定资产损益 Unsettled G/L on fixed assets Gkp<o
委托贷款-本金 Consignment loan - principle $2u 'N:o
委托贷款-利息 Consignment loan - interest kdn'6>\
委托贷款-减值准备 Consignment loan - provision ZKXo-~=>
固定资产-房屋建筑物 Fixed assets - Buildings {'AWZ(
固定资产-机器设备 Fixed assets - Plant and machinery >P/][MT
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1c;6xc,ub
固定资产-运输设备 Fixed assets - Automobiles k<cgO[m
累计折旧 Accumulated depreciation 1?| flK
固定资产减值准备 Impairment of fixed assets 8P"_#M?!
工程物资-专用材料 Project material - specific materials 8X I?
工程物资-专用设备 Project material - specific equipment V=lfl1Ev0J
工程物资-预付大型设备款 Project material - prepaid for equipment 1ylk4@`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ZvUCI8
在建工程 Construction in progress |gsE2vV
在建工程减值准备 Impairment of construction in progress r YF #^
固定资产清理 Disposal of fixed assets JXw^/Y$
无形资产-专利权 Intangible assets - patent sYdRh?Hq
无形资产-非专利技术 Intangible assets - industrial property and know-how J@OB`2?Zv
无形资产-商标权 Intangible assets - trademark rights @c~)W8
无形资产-土地使用权 Intangible assets - land use rights h(F<h_
无形资产-商誉 Intangible assets - goodwill :Dd$i_3=
无形资产减值准备 Impairment of intangible assets 5r?m&28X
长期待摊费用 Deferred assets [Tnsr(Z
未确认融资费用 Unrecognized finance fees 5bA)j!#)|X
其他长期资产 Other long term assets efD)S92
递延税款借项 Deferred assets debits JKX_q&bUw
应付票据 Notes payable fPR$kch
应付帐款 Trade creditors rvyrxw%[
预收帐款 Adanvances from customers [|lB5gi4t!
代销商品款 Consignment-in payables @o-B{EH8
其他应交款 Other payable to government /'hC i]b@v
其他应付款 Other creditors Z(ZiFPx2Z
应付股利 Proposed dividends '}rRzD:
待转资产价值 Donated assets _$p$")
预计负债 Accrued liabilities E7Ulnvd
应付短期债券 Short-term debentures payable r@{~ 5&L
其他流动负债 Other current liabilities #_B-4sm
预提费用 Accrued expenses ;3
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应付工资 Payroll payable ?\#N9+{W
应付福利费 Welfare payable XTd3|Pm
短期借款-抵押借款 Bank loans - Short term - pledged ;P;((2_X9
短期借款-信用借款 Bank loans - Short term - credit T2D<UhP
短期借款-担保借款 Bank loans - Short term - guaranteed cS. -7
一年内到期长期借款 Long term loans due within one year c)Ic#<e(
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term &*s0\
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应付债券-债券面值 Bond payable - Par value XUF\r]B,9
应付债券-债券溢价 Bond payable - Excess 5'Q|EIL
应付债券-债券折价 Bond payable - Discount )~V4+*<
应付债券-应计利息 Bond payable - Accrued interest !I\!;b
长期应付款 Long term payable gt\MS;jMa
专项应付款 Specific payable c,Euv>*`
其他长期负债 Other long term liabilities 7
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应交税金-所得税 Tax payable - income tax ;r/;m\V
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax unJ R=~E
应交税金-消费税 Tax payable - consumable tax $O{duJU
应交税金-其他 Tax payable - others jAh2N3)
递延税款贷项 Deferred taxation credit @Eb2k!T
股本 Share capital Q`#4W3-,
已归还投资 Investment returned _Cw:J|l.
利润分配-其他转入 Profit appropriation - other transfer in uHIiH@S
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f""`cdqAOh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y}v+c%d
利润分配-提取储备基金 Profit appropriation - reserve fund m>}8'N)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dtPoo\@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O,<IGO
利润分配-利润归还投资 Profit appropriation - return investment by profit 4 V1bLm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {"vkji>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o&hIHfZri
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h8G5GRD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares WU4U Zpz
期初未分配利润 Retained earnings, beginning of the year __@zT SVb
资本公积-股本溢价 Capital surplus - share premium 9e U[*S
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f(D_FTTO
资本公积-接受现金捐赠 Capital surplus - cash donation a{[+<8=@1
资本公积-股权投资准备 Capital surplus - investment reserve 0Y]0!}
资本公积-拨款转入 Capital surplus - subsidiary L&-hXGx=7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation WhBpv(q}.
资本公积-其他 Capital surplus - others XCsiEKZ_i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \tyg(srw0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q@hp.(V
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <e%F^#y_
盈余公积-储备基金 Surplus reserve - reserve fund jxgj,h"}9`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?4G|+yby
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O|cu.u|
主营业务收入 Sales i{^Z1;Yl
主营业务成本 Cost of sales <
P%}|@
主营业务税金及附加 Sales tax (!5LW'3B
营业费用 Operating expenses >\<*4J$PZ
管理费用 General and administrative expenses rg_Q"g
财务费用 Financial expenses 7{oe ->r
投资收益 Investment income X~Rl 6/,
其他业务收入 Other operating income _)$PKOzbb
营业外收入 Non-operating income 1\L[i];L8
补贴收入 Subsidy income nsb4S{
其他业务支出 Other operating expenses *FR$vLGn
营业外支出 Non-operating expenses O;[9_[
所得税 Income tax 0(8H;T
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