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 。 eBLHT
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现金 Cash in hand lHj7O&+
银行存款 Cash in bank U_zpLp
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其他货币资金-外埠存款Other monetary assets - cash in other cities c,[qjr#\>
其他货币资金-银行本票 Other monetary assets - cashier‘s check x.yb4i=Jq
其他货币资金-银行汇票 Other monetary assets - bank draft iz,q8}/(
其他货币资金-信用卡 Other monetary assets - credit cards .J7-4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $F
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其他货币资金-存出投资款 Other monetary assets - cash for investment @Tj
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短期投资-股票投资 Investments - Short term - stocks LeRh(a`=$
短期投资-债券投资 Investments - Short term - bonds :,J86#S)
短期投资-基金投资 Investments - Short term - funds ;jY'z5PH5
短期投资-其他投资 Investments - Short term - others bj
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短期投资跌价准备 Provision for short-term investment .Q6{$Y%l
长期股权投资-股票投资 Long term equity investment - stocks XTn{1[.O
长期股权投资-其他股权投资 Long term equity investment - others \-`oFe"
长期债券投资-债券投资 Long term securities investemnt - bonds L>R!A3G1
长期债券投资-其他债权投资 Long term securities investment - others {&JurZ
长期投资减值准备 Provision for long-term investment 1<Ztk;$A
应收票据 Notes receivable -7Y'6''~W.
应收股利 Dividends receivable p%M(G#gOgP
应收利息 Interest receivable |SJ%
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应收帐款 Trade debtors 94>7-d
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zDQ\PZ~
预付帐款 Prepayment 1>O0Iu
应收补贴款 Allowance receivable _o=`-iy9
其他应收款 Other debtors ",,qFM!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ?;r7j V/`j
其他流动资产 Other current assets w|U@jr*H]
物资采购 Purchase x:D<Mu
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原材料 Raw materials <3]/ms
包装物 Packing materials oR%E_g?mI~
低值易耗品 Low value consumbles & /FA>
材料成本差异 Material cost difference !z&seG]@
自制半成品 Self-manufactured goods W} +6L|
库存商品 Finished goods rq|czQ
商品进销差价 Difference between purchase & sales of commodities `S!uj <-
委托加工物资 Consigned processiong material EPUJa~4
委托代销商品 Consignment-out C
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受托代销商品 Consignment-in I{P$B-
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks (V|q\XS
待摊费用 Prepaid expenses ,?skJ
待处理流动资产损益 Unsettled G/L on current assets ;U:o'9^9T
待处理固定资产损益 Unsettled G/L on fixed assets $EHn;~w T
委托贷款-本金 Consignment loan - principle L[9+xK^g
委托贷款-利息 Consignment loan - interest Sv]"Y/N
委托贷款-减值准备 Consignment loan - provision /URj$
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固定资产-房屋建筑物 Fixed assets - Buildings sC*E;7gT,
固定资产-机器设备 Fixed assets - Plant and machinery oFx gR9
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures nd9-3W
固定资产-运输设备 Fixed assets - Automobiles &T4Cn@
累计折旧 Accumulated depreciation kO\&mL&
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固定资产减值准备 Impairment of fixed assets 7}HA_@[
工程物资-专用材料 Project material - specific materials 5D@Q1
工程物资-专用设备 Project material - specific equipment 3 mMdq*X5
工程物资-预付大型设备款 Project material - prepaid for equipment WlJRKM2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y&Nv>o_}5
在建工程 Construction in progress a/xCl
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在建工程减值准备 Impairment of construction in progress !"qEB2r
固定资产清理 Disposal of fixed assets }t{^*(
无形资产-专利权 Intangible assets - patent kJ:5msKwC
无形资产-非专利技术 Intangible assets - industrial property and know-how E52:c]<'m
无形资产-商标权 Intangible assets - trademark rights \V7x3*nA
无形资产-土地使用权 Intangible assets - land use rights J'&?=|
无形资产-商誉 Intangible assets - goodwill 6Yi,%#
无形资产减值准备 Impairment of intangible assets \VzQ1B>k
长期待摊费用 Deferred assets tbt9V2U:"n
未确认融资费用 Unrecognized finance fees rEyMSLN
其他长期资产 Other long term assets Czl 8Q oH
递延税款借项 Deferred assets debits pF{Ri
应付票据 Notes payable
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应付帐款 Trade creditors
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预收帐款 Adanvances from customers (#>5j7i8#
代销商品款 Consignment-in payables 2Uw}'J_N
其他应交款 Other payable to government {:!SH6 ff
其他应付款 Other creditors iDe0 5f1R
应付股利 Proposed dividends [+2^n7R
待转资产价值 Donated assets Ts *'f
预计负债 Accrued liabilities @o.
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应付短期债券 Short-term debentures payable Z-=7QK.\{
其他流动负债 Other current liabilities uX!y,a/"
预提费用 Accrued expenses 60
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应付工资 Payroll payable R}YryzV5
应付福利费 Welfare payable iw6M3
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短期借款-抵押借款 Bank loans - Short term - pledged 206jeH9
短期借款-信用借款 Bank loans - Short term - credit JC-yiORVr
短期借款-担保借款 Bank loans - Short term - guaranteed ?9M+fi
一年内到期长期借款 Long term loans due within one year {twf7.eY
一年内到期长期应付款 Long term payable due within one year o?x|y
长期借款 Bank loans - Long term cnO4NUDv
应付债券-债券面值 Bond payable - Par value M%LwC/h:,
应付债券-债券溢价 Bond payable - Excess ;:YjgZ:+Q]
应付债券-债券折价 Bond payable - Discount H$'kWU*l
应付债券-应计利息 Bond payable - Accrued interest @MVZy
长期应付款 Long term payable lP
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专项应付款 Specific payable Kct +QO(
其他长期负债 Other long term liabilities !,WRXE&j
应交税金-所得税 Tax payable - income tax =njj.<BO
应交税金-增值税 Tax payable - VAT w6Ny>(T/
应交税金-营业税 Tax payable - business tax Cd*C^cJU&z
应交税金-消费税 Tax payable - consumable tax @k;3
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应交税金-其他 Tax payable - others ;^SgV
递延税款贷项 Deferred taxation credit aYX '&k
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股本 Share capital >I;#BE3
已归还投资 Investment returned <GlV!y
利润分配-其他转入 Profit appropriation - other transfer in Z@Z`8M@Q,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [aUT #
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BuO J0$
利润分配-提取储备基金 Profit appropriation - reserve fund JVCgYY({KQ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund f)fw87UPc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %5w) }|fw
利润分配-利润归还投资 Profit appropriation - return investment by profit )W#g@V)>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4&WzGnK
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UYLI>XSd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]zAg6*-/B
期初未分配利润 Retained earnings, beginning of the year ;0{*V5A
资本公积-股本溢价 Capital surplus - share premium 'GT`%c k
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O\{_)L
资本公积-接受现金捐赠 Capital surplus - cash donation 5,fzB~$TX(
资本公积-股权投资准备 Capital surplus - investment reserve ;hp; Rd
资本公积-拨款转入 Capital surplus - subsidiary p{GDW_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8zv6Mx
资本公积-其他 Capital surplus - others Qc/J"<Lx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iIRigW
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !y0
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盈余公积-储备基金 Surplus reserve - reserve fund ;f*xOdi*k
盈余公积-企业发展基金 Surplus reserve - enterprise development fund NsK >UJ'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <\NXCUqDpo
主营业务收入 Sales 1z!Lk*C)
主营业务成本 Cost of sales bsDUFX
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主营业务税金及附加 Sales tax lsf?R'1
营业费用 Operating expenses 3mpjSL
管理费用 General and administrative expenses A>S2BL#=
财务费用 Financial expenses 6n g9 o6
投资收益 Investment income C*zdHzMj
其他业务收入 Other operating income =-T
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营业外收入 Non-operating income cV,URUD
补贴收入 Subsidy income WVFy
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其他业务支出 Other operating expenses Q4 S8NqE
营业外支出 Non-operating expenses ]P5u:~U
所得税 Income tax <Z_`^~!
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