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 。 YJv$,Z&;HO
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现金 Cash in hand CIIjZ)T
银行存款 Cash in bank esJ7#G
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其他货币资金-外埠存款Other monetary assets - cash in other cities U|3!ixk>>w
其他货币资金-银行本票 Other monetary assets - cashier‘s check Fs~(>w@
其他货币资金-银行汇票 Other monetary assets - bank draft _H]^7`;
其他货币资金-信用卡 Other monetary assets - credit cards hiS|&5
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit O#U maNj/
其他货币资金-存出投资款 Other monetary assets - cash for investment (1'DZxJ&u
短期投资-股票投资 Investments - Short term - stocks LJ[zF~4#
短期投资-债券投资 Investments - Short term - bonds g[G/If
短期投资-基金投资 Investments - Short term - funds rk8pL
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短期投资-其他投资 Investments - Short term - others a6LL]_&g
短期投资跌价准备 Provision for short-term investment \o!3TK"N
长期股权投资-股票投资 Long term equity investment - stocks AI2XNSV@Yl
长期股权投资-其他股权投资 Long term equity investment - others nW)+-Wxq
长期债券投资-债券投资 Long term securities investemnt - bonds w5 . ^meU
长期债券投资-其他债权投资 Long term securities investment - others /Q3>w -h
长期投资减值准备 Provision for long-term investment U:TkO=/>:
应收票据 Notes receivable x{:U$[_
应收股利 Dividends receivable -i8KJzPL f
应收利息 Interest receivable 6axxyh%
应收帐款 Trade debtors (S!UnBb&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _<c"/B
预付帐款 Prepayment 1w=.vj<d8
应收补贴款 Allowance receivable 4<-Kd~uL
其他应收款 Other debtors Hi09?AX
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *|=D 0
其他流动资产 Other current assets |E >h*Y
物资采购 Purchase %NQ%6B
原材料 Raw materials ~
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包装物 Packing materials 'u<e<hU
低值易耗品 Low value consumbles iI<c
材料成本差异 Material cost difference .~o{i_JH
自制半成品 Self-manufactured goods FFqK tj's
库存商品 Finished goods Y_Gd_+oJ
商品进销差价 Difference between purchase & sales of commodities /f[Ek5/-0
委托加工物资 Consigned processiong material st)is4
委托代销商品 Consignment-out h q7f"`
受托代销商品 Consignment-in DKS1Sm6d0
分期收款发出商品 Goods on instalment sales &|Xg
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存货跌价准备 Provision for obsolete stocks y8$3kXh
待摊费用 Prepaid expenses lBfthLBa
待处理流动资产损益 Unsettled G/L on current assets %"f85VfZ
待处理固定资产损益 Unsettled G/L on fixed assets futYMoV
委托贷款-本金 Consignment loan - principle \$_02:#
委托贷款-利息 Consignment loan - interest 0i\>(o
委托贷款-减值准备 Consignment loan - provision zdwQpB,+^
固定资产-房屋建筑物 Fixed assets - Buildings U:*rlA@_.
固定资产-机器设备 Fixed assets - Plant and machinery TAUl{??,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h A ){>B<;
固定资产-运输设备 Fixed assets - Automobiles :=B.)]F.)
累计折旧 Accumulated depreciation =Q9^|& 6
固定资产减值准备 Impairment of fixed assets &
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工程物资-专用材料 Project material - specific materials 6vK`J"d{~D
工程物资-专用设备 Project material - specific equipment d7kE}{,
工程物资-预付大型设备款 Project material - prepaid for equipment c
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :z8/iD y
在建工程 Construction in progress f4p*!e
在建工程减值准备 Impairment of construction in progress $}(Z]z}O ;
固定资产清理 Disposal of fixed assets c= t4 gf
无形资产-专利权 Intangible assets - patent sGY}(9ED;
无形资产-非专利技术 Intangible assets - industrial property and know-how %O9 Wm_%
无形资产-商标权 Intangible assets - trademark rights ,&,%B|gT]
无形资产-土地使用权 Intangible assets - land use rights "9xJ},:-
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets <ci(5M
长期待摊费用 Deferred assets -dovk?'Gj
未确认融资费用 Unrecognized finance fees 'yCVB&`b
其他长期资产 Other long term assets JAHg_!
递延税款借项 Deferred assets debits IER;d\_V<
应付票据 Notes payable q%G[tXw
应付帐款 Trade creditors qVh?%c1.Y
预收帐款 Adanvances from customers jP<6J(
代销商品款 Consignment-in payables n*9QSyJN]
其他应交款 Other payable to government GgEg (AT
其他应付款 Other creditors p|gVIsg[-e
应付股利 Proposed dividends F2zo
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待转资产价值 Donated assets 6|p8_[
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预计负债 Accrued liabilities Zw)=Y.y!
应付短期债券 Short-term debentures payable cy@oAoBq
其他流动负债 Other current liabilities QyA^9@iVs
预提费用 Accrued expenses eM!Oc$C8[
应付工资 Payroll payable Vb?wwx7=
应付福利费 Welfare payable ^JxVs
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短期借款-抵押借款 Bank loans - Short term - pledged iY`[d
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短期借款-信用借款 Bank loans - Short term - credit JPTLh{/
短期借款-担保借款 Bank loans - Short term - guaranteed o%Q9]=%!
一年内到期长期借款 Long term loans due within one year #^RIp>NN9
一年内到期长期应付款 Long term payable due within one year tfHr'Qy BC
长期借款 Bank loans - Long term }*J04o$oI
应付债券-债券面值 Bond payable - Par value .~I:Hcf
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应付债券-债券溢价 Bond payable - Excess 2XyyU}.$
应付债券-债券折价 Bond payable - Discount p*W{*wZ_^
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable M5*Ln-qt(a
专项应付款 Specific payable kR1
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其他长期负债 Other long term liabilities n=b!c@f4
应交税金-所得税 Tax payable - income tax Fdl0V:<
应交税金-增值税 Tax payable - VAT jA^yUd-
应交税金-营业税 Tax payable - business tax @8\0@[]
应交税金-消费税 Tax payable - consumable tax gGNo!'o
应交税金-其他 Tax payable - others 0>m$e(Z
递延税款贷项 Deferred taxation credit '\QJ{/JV
股本 Share capital .&5 3sJ0{
已归还投资 Investment returned KYkS^v
利润分配-其他转入 Profit appropriation - other transfer in F+G+XtOS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IV&5a]j
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PM@_ZJ'x
利润分配-提取储备基金 Profit appropriation - reserve fund N\ <riS9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s-6$C
利润分配-利润归还投资 Profit appropriation - return investment by profit O\q6T7bfRW
利润分配-应付优先股股利 Profit appropriation - preference shares dividends jKcl{',
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @sa_/LH!K
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -AL^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YO.ddy*59
期初未分配利润 Retained earnings, beginning of the year 7lYf+&JZ
资本公积-股本溢价 Capital surplus - share premium {y{O ze
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cC9Zc#aK
资本公积-接受现金捐赠 Capital surplus - cash donation 9[~.{{Y
资本公积-股权投资准备 Capital surplus - investment reserve YpZuAJm<2_
资本公积-拨款转入 Capital surplus - subsidiary >8>s
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation k0FAI0~(
资本公积-其他 Capital surplus - others \Dr( /n
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u=PLjrB~}
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !`H!!Kg0L
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $2]>{g
盈余公积-储备基金 Surplus reserve - reserve fund wtL=^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund gr!!pp;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z9MU%*N
主营业务收入 Sales q( EN]W],
主营业务成本 Cost of sales KWYjN
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主营业务税金及附加 Sales tax
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营业费用 Operating expenses #3>jgluM'
管理费用 General and administrative expenses SPe%9J+
财务费用 Financial expenses 6e|uA7i
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投资收益 Investment income 6[FXgCb
其他业务收入 Other operating income c=-qbG0`
营业外收入 Non-operating income Q4Wz5n1yp7
补贴收入 Subsidy income jc32s}/H
其他业务支出 Other operating expenses .LM|@OeaD!
营业外支出 Non-operating expenses \ %xku:
所得税 Income tax RHd no C
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