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 。 |"w<CKlQ
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现金 Cash in hand 0f/!|c
银行存款 Cash in bank uTGvXKL7
其他货币资金-外埠存款Other monetary assets - cash in other cities #9VY[<
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft JSK5x(GlH
其他货币资金-信用卡 Other monetary assets - credit cards Cpv%s
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Lu.tRZ`$38
其他货币资金-存出投资款 Other monetary assets - cash for investment q.Z#7~6`3
短期投资-股票投资 Investments - Short term - stocks Q$/F gS
短期投资-债券投资 Investments - Short term - bonds E=lfg8yb:
短期投资-基金投资 Investments - Short term - funds O \8G~V
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短期投资-其他投资 Investments - Short term - others luk2fi<$
短期投资跌价准备 Provision for short-term investment k+GnF00N^8
长期股权投资-股票投资 Long term equity investment - stocks !&p:=}s
长期股权投资-其他股权投资 Long term equity investment - others n4T2'e
长期债券投资-债券投资 Long term securities investemnt - bonds I
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长期债券投资-其他债权投资 Long term securities investment - others =2]rA
长期投资减值准备 Provision for long-term investment ]V^.!=gh$
应收票据 Notes receivable L$c%u
应收股利 Dividends receivable -G#@BtB2+
应收利息 Interest receivable i}F;fWZ`
应收帐款 Trade debtors *1S.9L
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QYw4kD}
预付帐款 Prepayment yPG\ &Bo
应收补贴款 Allowance receivable _XNR um4
其他应收款 Other debtors UH&1c8y}
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~V"cLTj"
其他流动资产 Other current assets gdFoTcHgO|
物资采购 Purchase #s
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原材料 Raw materials {^5<{j3e
包装物 Packing materials !2U7gVt"*
低值易耗品 Low value consumbles \ +-hn
材料成本差异 Material cost difference XA
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自制半成品 Self-manufactured goods bW.zxQ:
库存商品 Finished goods ^npS==Y]!.
商品进销差价 Difference between purchase & sales of commodities (VPM>ndkw
委托加工物资 Consigned processiong material vp75u93
委托代销商品 Consignment-out pMZf!&tM
受托代销商品 Consignment-in $]U5
分期收款发出商品 Goods on instalment sales ~EWfEHf*BJ
存货跌价准备 Provision for obsolete stocks <bXWkj
待摊费用 Prepaid expenses cc(r,ij~4
待处理流动资产损益 Unsettled G/L on current assets ;E? hz
待处理固定资产损益 Unsettled G/L on fixed assets 2{]S_. zV
委托贷款-本金 Consignment loan - principle *5_8\7d
委托贷款-利息 Consignment loan - interest ^r$iN %&~
委托贷款-减值准备 Consignment loan - provision Nk7e iQ
固定资产-房屋建筑物 Fixed assets - Buildings o- QG&
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固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lPcVhj6No%
固定资产-运输设备 Fixed assets - Automobiles f'`nx;@X
累计折旧 Accumulated depreciation 3auJ^B}
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 E,D:D3O
工程物资-专用设备 Project material - specific equipment nL(%&z \4
工程物资-预付大型设备款 Project material - prepaid for equipment :UDn^(#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "kBqY+:Cn
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress ['4\O43yv
固定资产清理 Disposal of fixed assets Rp`_Grcd
无形资产-专利权 Intangible assets - patent !ga(L3vf
无形资产-非专利技术 Intangible assets - industrial property and know-how ,[}yf#8@J
无形资产-商标权 Intangible assets - trademark rights q'Pz3/mk
无形资产-土地使用权 Intangible assets - land use rights L^ #< HQ
无形资产-商誉 Intangible assets - goodwill 51ajE2+X&
无形资产减值准备 Impairment of intangible assets hr!f:D
长期待摊费用 Deferred assets l@Eq|y,
未确认融资费用 Unrecognized finance fees Ad`[Rt']kI
其他长期资产 Other long term assets ;4/dk_~p]
递延税款借项 Deferred assets debits [N95.aD
应付票据 Notes payable (&P0la1
应付帐款 Trade creditors yhtvr5z1
预收帐款 Adanvances from customers VM]GYz|#]
代销商品款 Consignment-in payables igj={==m
其他应交款 Other payable to government |1QbO`f/F
其他应付款 Other creditors rTsbP40
应付股利 Proposed dividends [*?_
待转资产价值 Donated assets 8pq-nuf
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预计负债 Accrued liabilities e@,u`{C[
应付短期债券 Short-term debentures payable eb.cq"C
其他流动负债 Other current liabilities <h@z=ijN
预提费用 Accrued expenses +i`Q 7+d
应付工资 Payroll payable C7jc 6(>m
应付福利费 Welfare payable HL(U~Q6JQ
短期借款-抵押借款 Bank loans - Short term - pledged .?i-rTF:
短期借款-信用借款 Bank loans - Short term - credit ^0`<k
短期借款-担保借款 Bank loans - Short term - guaranteed 3m43nJ.~
一年内到期长期借款 Long term loans due within one year i (%tHa37
一年内到期长期应付款 Long term payable due within one year orB8Q\p'
长期借款 Bank loans - Long term (
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应付债券-债券面值 Bond payable - Par value ,\S pjE
应付债券-债券溢价 Bond payable - Excess S}m$,<x
应付债券-债券折价 Bond payable - Discount Xb<DpBrk
应付债券-应计利息 Bond payable - Accrued interest 0tW<LR-}E
长期应付款 Long term payable aW=By)S!Y
专项应付款 Specific payable Tbi]oB#
其他长期负债 Other long term liabilities %l8*t$8
应交税金-所得税 Tax payable - income tax 0E?s>-b
应交税金-增值税 Tax payable - VAT b@2Cll#
应交税金-营业税 Tax payable - business tax XJ:>UNf5;
应交税金-消费税 Tax payable - consumable tax B|Fl,55
应交税金-其他 Tax payable - others uOG-IHuF
递延税款贷项 Deferred taxation credit T}n}.JwU
股本 Share capital @ kJ0K
已归还投资 Investment returned ol$2sI=.s
利润分配-其他转入 Profit appropriation - other transfer in e' U"`)S
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eC>"my`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w\o)bn
利润分配-提取储备基金 Profit appropriation - reserve fund jJ*@5?A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jF38kj3O7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c7+Djqs
利润分配-利润归还投资 Profit appropriation - return investment by profit ] Wx>)LT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?~aZ#%*i8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E7X!cm/2<
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^])e[RN7?n
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]DC;+;8Jc
期初未分配利润 Retained earnings, beginning of the year XOysgX0g
资本公积-股本溢价 Capital surplus - share premium i<4>\nc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jFuC=6aF
资本公积-接受现金捐赠 Capital surplus - cash donation Y8)E]D
资本公积-股权投资准备 Capital surplus - investment reserve Sc1+(z
资本公积-拨款转入 Capital surplus - subsidiary lX98"}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,&.W6
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资本公积-其他 Capital surplus - others ?~"`^|d
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %s$rP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LbJtpwz>z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JcTp(fnW.~
盈余公积-储备基金 Surplus reserve - reserve fund a
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund [!1)mR
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I#|ocz
主营业务收入 Sales DR
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主营业务成本 Cost of sales QU^/[75Ea0
主营业务税金及附加 Sales tax AVXX\n\_
营业费用 Operating expenses \C]i|]tl
管理费用 General and administrative expenses V I6\
财务费用 Financial expenses Xh.+pJl,*
投资收益 Investment income
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其他业务收入 Other operating income xn(+G$m
营业外收入 Non-operating income 8{R_6BS
补贴收入 Subsidy income 7"ylN"syZ
其他业务支出 Other operating expenses )n\*ht7
营业外支出 Non-operating expenses IK*oFo{C=K
所得税 Income tax v~^ks{
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