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 。 NhYce>
(TJ )Y7E
现金 Cash in hand OkaNVTB
银行存款 Cash in bank rsgTd\b
其他货币资金-外埠存款Other monetary assets - cash in other cities =9AX\2w*H;
其他货币资金-银行本票 Other monetary assets - cashier‘s check V*1hoC#
其他货币资金-银行汇票 Other monetary assets - bank draft W2F *+M
其他货币资金-信用卡 Other monetary assets - credit cards Td/J6Q90
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .P^&sl*J
其他货币资金-存出投资款 Other monetary assets - cash for investment B
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短期投资-股票投资 Investments - Short term - stocks 6wY6*R
短期投资-债券投资 Investments - Short term - bonds p,K]`pt=
短期投资-基金投资 Investments - Short term - funds osdl dS
短期投资-其他投资 Investments - Short term - others TKBW2
短期投资跌价准备 Provision for short-term investment >
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长期股权投资-股票投资 Long term equity investment - stocks qzt.k^'-^
长期股权投资-其他股权投资 Long term equity investment - others .Do(iYO.L
长期债券投资-债券投资 Long term securities investemnt - bonds LaCVI
长期债券投资-其他债权投资 Long term securities investment - others K~ob]I<GiB
长期投资减值准备 Provision for long-term investment /l&$B
应收票据 Notes receivable sOUQd-!"
应收股利 Dividends receivable lrL:v~g
应收利息 Interest receivable $]t3pAI[H0
应收帐款 Trade debtors -L&%,%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z IT)Hs5
预付帐款 Prepayment }lP'bu
应收补贴款 Allowance receivable o3OtG#g2
其他应收款 Other debtors X&14;lu%p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Cl>{vSN
其他流动资产 Other current assets ]w;!x7bU(
物资采购 Purchase f\U(7)2
原材料 Raw materials <*F!A' w2o
包装物 Packing materials 3yw`%$d5
低值易耗品 Low value consumbles C!z7sOu
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods Qf#=Y j
库存商品 Finished goods )~[rb<:)b
商品进销差价 Difference between purchase & sales of commodities &b:SDl6
委托加工物资 Consigned processiong material D@
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委托代销商品 Consignment-out [.j&~\AG
受托代销商品 Consignment-in Yw_^]:~
分期收款发出商品 Goods on instalment sales D(&XmC[\Y
存货跌价准备 Provision for obsolete stocks VkJBqRzBOa
待摊费用 Prepaid expenses T1[B*RwC
待处理流动资产损益 Unsettled G/L on current assets 0 F-db
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle dlJc~|
委托贷款-利息 Consignment loan - interest eWWtMnq
委托贷款-减值准备 Consignment loan - provision UsQh+W"?
固定资产-房屋建筑物 Fixed assets - Buildings fIwG9cR
固定资产-机器设备 Fixed assets - Plant and machinery jH~VjE>
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >o,l/#z
固定资产-运输设备 Fixed assets - Automobiles >,}SP;
累计折旧 Accumulated depreciation fuao*L]
固定资产减值准备 Impairment of fixed assets e` {F7rd:
工程物资-专用材料 Project material - specific materials *1c1XN<7
工程物资-专用设备 Project material - specific equipment NPjNkpWm&=
工程物资-预付大型设备款 Project material - prepaid for equipment "p\5:<
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h=
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在建工程 Construction in progress k!)Pl,nJ
在建工程减值准备 Impairment of construction in progress ~A$y-Dt'
固定资产清理 Disposal of fixed assets ZXH{9hxd
无形资产-专利权 Intangible assets - patent *pj^d><
无形资产-非专利技术 Intangible assets - industrial property and know-how X(M|T]`b:
无形资产-商标权 Intangible assets - trademark rights ~U$ioQy<
无形资产-土地使用权 Intangible assets - land use rights &Fy})/F3v
无形资产-商誉 Intangible assets - goodwill R8N*. [
无形资产减值准备 Impairment of intangible assets N SkIzaNY
长期待摊费用 Deferred assets L|]!ULi$d
未确认融资费用 Unrecognized finance fees ={[9kR i
其他长期资产 Other long term assets +Jw+rjnP
递延税款借项 Deferred assets debits ![Ll$Lr
应付票据 Notes payable tLSM]Q
应付帐款 Trade creditors y)uxj-G
预收帐款 Adanvances from customers /w
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代销商品款 Consignment-in payables X]+z:!
其他应交款 Other payable to government w
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其他应付款 Other creditors 2`P=ekF]
应付股利 Proposed dividends ni~1)"U.
待转资产价值 Donated assets Hkzx(yTi
预计负债 Accrued liabilities !(nFq9~~Q
应付短期债券 Short-term debentures payable /Xf_b.ZM&
其他流动负债 Other current liabilities
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预提费用 Accrued expenses g(QT"O!dY
应付工资 Payroll payable 6BH
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应付福利费 Welfare payable Yc p<N>)
短期借款-抵押借款 Bank loans - Short term - pledged P={8qln,X
短期借款-信用借款 Bank loans - Short term - credit JxmFUheLt
短期借款-担保借款 Bank loans - Short term - guaranteed D/&nEMp6
一年内到期长期借款 Long term loans due within one year KybrSa
一年内到期长期应付款 Long term payable due within one year \$W\[s
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长期借款 Bank loans - Long term lOEB ,/P
应付债券-债券面值 Bond payable - Par value }UX0 eI4
应付债券-债券溢价 Bond payable - Excess MHPh!
应付债券-债券折价 Bond payable - Discount B2T=O %
应付债券-应计利息 Bond payable - Accrued interest U^
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长期应付款 Long term payable &ieb6@RO`Q
专项应付款 Specific payable .!Q*VTW
其他长期负债 Other long term liabilities (8Q*NZ
应交税金-所得税 Tax payable - income tax 'LMMo4o3
应交税金-增值税 Tax payable - VAT nxhn|v
应交税金-营业税 Tax payable - business tax O)%s_/UX
应交税金-消费税 Tax payable - consumable tax ^u-;VoK
应交税金-其他 Tax payable - others -=4{X
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递延税款贷项 Deferred taxation credit 'n/L1Fn
股本 Share capital [ XBVES8
已归还投资 Investment returned LOi/+;>
利润分配-其他转入 Profit appropriation - other transfer in Jk}Dj0o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k7)<3f3&S.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A;Av0@w
利润分配-提取储备基金 Profit appropriation - reserve fund =58:e7(df
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FwwOp"[~t
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T7LO}(I.&
利润分配-利润归还投资 Profit appropriation - return investment by profit cm17hPe`}n
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |"aop|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XOT|:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Rj!9pwvT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Lq]t6o]
期初未分配利润 Retained earnings, beginning of the year g27)$0&0
资本公积-股本溢价 Capital surplus - share premium j]'ybpMT"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '7JM/AcC#K
资本公积-接受现金捐赠 Capital surplus - cash donation A@ZsL
资本公积-股权投资准备 Capital surplus - investment reserve yn|U<Hxl~H
资本公积-拨款转入 Capital surplus - subsidiary su0q 2.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w,1&s};g\
资本公积-其他 Capital surplus - others bY}:!aR<mK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Nin7AOO
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i;fU],aK!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J;GYo|8
盈余公积-储备基金 Surplus reserve - reserve fund g=e~YM85
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D9%t67s
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j^m x ,
主营业务收入 Sales n+D93d9LP
主营业务成本 Cost of sales !0X/^Xv@=
主营业务税金及附加 Sales tax q);@iiJ-
营业费用 Operating expenses ~S~4pK
管理费用 General and administrative expenses W.nr&yiQ
财务费用 Financial expenses V6kJoSyde
投资收益 Investment income S7(tGD
其他业务收入 Other operating income #n.XOet<\
营业外收入 Non-operating income irF+(&q]jh
补贴收入 Subsidy income JYrOE"!h
其他业务支出 Other operating expenses cv"Bhql
营业外支出 Non-operating expenses `]4tJJy$
所得税 Income tax ImsyyeY]
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