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 。 z dO#0tN
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现金 Cash in hand 31/Edd"]
银行存款 Cash in bank v4C{<8:X
其他货币资金-外埠存款Other monetary assets - cash in other cities @)Ofi j
其他货币资金-银行本票 Other monetary assets - cashier‘s check a4irokJv#
其他货币资金-银行汇票 Other monetary assets - bank draft @}u9Rn*d;
其他货币资金-信用卡 Other monetary assets - credit cards ]('D^Ro
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6/rFHY2q
其他货币资金-存出投资款 Other monetary assets - cash for investment e^.Fa59
短期投资-股票投资 Investments - Short term - stocks oWYmj=D~2z
短期投资-债券投资 Investments - Short term - bonds y@\V+
短期投资-基金投资 Investments - Short term - funds Q+YRf3$
短期投资-其他投资 Investments - Short term - others aH^RoG}
短期投资跌价准备 Provision for short-term investment )_U<7"~0l
长期股权投资-股票投资 Long term equity investment - stocks !?|Th5e
长期股权投资-其他股权投资 Long term equity investment - others {mAU3x
长期债券投资-债券投资 Long term securities investemnt - bonds K_dOq68_
长期债券投资-其他债权投资 Long term securities investment - others ]xuG&O"SBV
长期投资减值准备 Provision for long-term investment $m42:a mM
应收票据 Notes receivable ]CoeSA`j
应收股利 Dividends receivable 3YVi"
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应收利息 Interest receivable 2Lx3=[ik
应收帐款 Trade debtors L:FoSCN Y(
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3-&QRR#p
预付帐款 Prepayment o<N nV
应收补贴款 Allowance receivable
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其他应收款 Other debtors \EVBwE,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors V O3x~E
其他流动资产 Other current assets *8LMn
物资采购 Purchase ]Ux<aiY]a
原材料 Raw materials b,CaWg
包装物 Packing materials l8?>>.<P=
低值易耗品 Low value consumbles )kP5u`v
材料成本差异 Material cost difference )b:7-}d
自制半成品 Self-manufactured goods Y 'ow
库存商品 Finished goods 5=f|7yl
商品进销差价 Difference between purchase & sales of commodities ,v{rCxFtvU
委托加工物资 Consigned processiong material %"P,1&\^
委托代销商品 Consignment-out 5O\*h;U 6
受托代销商品 Consignment-in E2m8UBS
分期收款发出商品 Goods on instalment sales &uO%_6J
存货跌价准备 Provision for obsolete stocks 9]@A]
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待摊费用 Prepaid expenses Rj4|Q:XG
待处理流动资产损益 Unsettled G/L on current assets 3\B>lKhQ
待处理固定资产损益 Unsettled G/L on fixed assets l(02W
委托贷款-本金 Consignment loan - principle +(h\fm7*-
委托贷款-利息 Consignment loan - interest Sv +IS
委托贷款-减值准备 Consignment loan - provision gXjV?"^kUl
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery U-|NY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures oZAB _A)[-
固定资产-运输设备 Fixed assets - Automobiles (vTtDKp@
累计折旧 Accumulated depreciation )BwjZMJ.N
固定资产减值准备 Impairment of fixed assets {DR`;ea])1
工程物资-专用材料 Project material - specific materials ~P@Q7T*
工程物资-专用设备 Project material - specific equipment BW"5Aj
工程物资-预付大型设备款 Project material - prepaid for equipment u,UmrR
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0|a(]a}V*j
在建工程 Construction in progress tQjLOv+?=
在建工程减值准备 Impairment of construction in progress e:5bzk!~
固定资产清理 Disposal of fixed assets *FM Mjz
无形资产-专利权 Intangible assets - patent *m#Za<_Gv
无形资产-非专利技术 Intangible assets - industrial property and know-how 2K3{hxB
无形资产-商标权 Intangible assets - trademark rights w'UVKpG+
无形资产-土地使用权 Intangible assets - land use rights /bi}'H+#
无形资产-商誉 Intangible assets - goodwill Ba!J"b]
无形资产减值准备 Impairment of intangible assets ihfiK|a
长期待摊费用 Deferred assets 0}CGuws
未确认融资费用 Unrecognized finance fees 'JRvP!]
其他长期资产 Other long term assets HbxL:~:}J
递延税款借项 Deferred assets debits jJ5W>Q1mK$
应付票据 Notes payable MerFZd 1
应付帐款 Trade creditors 6#HK'7ClL
预收帐款 Adanvances from customers WUh$^5W
代销商品款 Consignment-in payables OEkN(wF
其他应交款 Other payable to government @g&ct>@y
其他应付款 Other creditors W`u[
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应付股利 Proposed dividends ]VD|xm:kj
待转资产价值 Donated assets r_-_a(1R:
预计负债 Accrued liabilities &8vCZN^
应付短期债券 Short-term debentures payable m+Rv+_R
其他流动负债 Other current liabilities f>N!wgo[
预提费用 Accrued expenses J%
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应付工资 Payroll payable egq67S
应付福利费 Welfare payable IyWI5Q"t
短期借款-抵押借款 Bank loans - Short term - pledged L{8xlx`
短期借款-信用借款 Bank loans - Short term - credit rl#p".4q
短期借款-担保借款 Bank loans - Short term - guaranteed l\@)y4
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一年内到期长期借款 Long term loans due within one year '7iSp=
一年内到期长期应付款 Long term payable due within one year %|^fi8!:|
长期借款 Bank loans - Long term }#n;C{z2e
应付债券-债券面值 Bond payable - Par value .n~M(59
应付债券-债券溢价 Bond payable - Excess H{=21\a\
应付债券-债券折价 Bond payable - Discount :>Ay^{vf=
应付债券-应计利息 Bond payable - Accrued interest R~S;sJ& c
长期应付款 Long term payable Z7= `VNHc
专项应付款 Specific payable LILQ\I<<
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其他长期负债 Other long term liabilities (aH'h1,G
应交税金-所得税 Tax payable - income tax BS:+~| 3w
应交税金-增值税 Tax payable - VAT "C I=`=
应交税金-营业税 Tax payable - business tax &M.66O@
应交税金-消费税 Tax payable - consumable tax ;,?KI$K
应交税金-其他 Tax payable - others 'LO^<
递延税款贷项 Deferred taxation credit s]f6/x/~
股本 Share capital m>MB7,C;N
已归还投资 Investment returned %3ICI
利润分配-其他转入 Profit appropriation - other transfer in z}*9uZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x3o]U)^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UOxkO
利润分配-提取储备基金 Profit appropriation - reserve fund LdL/399<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $3s@}vLd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f)^_|8
利润分配-利润归还投资 Profit appropriation - return investment by profit a- |*?{o
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <gQIq{
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B>0].CK`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i? K|TC`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SAyufLEv,
期初未分配利润 Retained earnings, beginning of the year 1$p2}Bf{n
资本公积-股本溢价 Capital surplus - share premium 4\4FolsK
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F*3j.lI
资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve #0y)U;dA+w
资本公积-拨款转入 Capital surplus - subsidiary %)0*&a 4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation T^Ze3L]
资本公积-其他 Capital surplus - others E: $P=%b
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t+1 %RyKFB
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {z")7g ]l
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y]B)'[=h
盈余公积-储备基金 Surplus reserve - reserve fund .ZJRO>S
盈余公积-企业发展基金 Surplus reserve - enterprise development fund H
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment $**r(HV
主营业务收入 Sales w-t8C=Z
主营业务成本 Cost of sales &3TEfvz
主营业务税金及附加 Sales tax [Z}9>~m
营业费用 Operating expenses Y}#J4i0b*
管理费用 General and administrative expenses Dk(1}%0U/
财务费用 Financial expenses '8{Ne!y
投资收益 Investment income *rIk:FehLB
其他业务收入 Other operating income --|Wh^i>?
营业外收入 Non-operating income Vp3ZwS
补贴收入 Subsidy income 3 G`aHTWk
其他业务支出 Other operating expenses gT#&"aP5S
营业外支出 Non-operating expenses w[IE
所得税 Income tax ZI 3Nq
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