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 。 `joyHKZI.
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现金 Cash in hand (rq(y$N
银行存款 Cash in bank "{2niBx
其他货币资金-外埠存款Other monetary assets - cash in other cities Blj<|\igc
其他货币资金-银行本票 Other monetary assets - cashier‘s check l?Ibq} [~
其他货币资金-银行汇票 Other monetary assets - bank draft 9;L8%T
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其他货币资金-信用卡 Other monetary assets - credit cards #)iPvV'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit WYkh'sv >
其他货币资金-存出投资款 Other monetary assets - cash for investment ft4hzmuzM
短期投资-股票投资 Investments - Short term - stocks d b*J
短期投资-债券投资 Investments - Short term - bonds vY,D02EMw
短期投资-基金投资 Investments - Short term - funds "g!ek3w(
短期投资-其他投资 Investments - Short term - others 7*He 8G[W
短期投资跌价准备 Provision for short-term investment \Xr*1DI<
长期股权投资-股票投资 Long term equity investment - stocks PSyUC#;
长期股权投资-其他股权投资 Long term equity investment - others 0Fsa&<{6?
长期债券投资-债券投资 Long term securities investemnt - bonds QiJ
长期债券投资-其他债权投资 Long term securities investment - others +Y$EZL.A
长期投资减值准备 Provision for long-term investment ,3!4
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应收票据 Notes receivable (Ap?ixrR_
应收股利 Dividends receivable ToD_9i
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应收利息 Interest receivable j[dgY1yE:
应收帐款 Trade debtors b"B:DDw00
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors &VG
预付帐款 Prepayment
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应收补贴款 Allowance receivable /Ba/gq0j
其他应收款 Other debtors 1y,/|
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors x+DecO2
其他流动资产 Other current assets O]Yz7
物资采购 Purchase Ynp#3 r
原材料 Raw materials 7 y$a=+D i
包装物 Packing materials wt
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低值易耗品 Low value consumbles rZ2cC#
材料成本差异 Material cost difference i)$<j!L
自制半成品 Self-manufactured goods _~S[
库存商品 Finished goods %36@1l-N
商品进销差价 Difference between purchase & sales of commodities _>8Q{N\-
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委托加工物资 Consigned processiong material 4U u`1gtz
委托代销商品 Consignment-out m1xR uj]
受托代销商品 Consignment-in H5o=nWQ6e
分期收款发出商品 Goods on instalment sales O{Z${TC[
存货跌价准备 Provision for obsolete stocks \^jRMIM==
待摊费用 Prepaid expenses 'E\4/0 !
待处理流动资产损益 Unsettled G/L on current assets :H+8E5
待处理固定资产损益 Unsettled G/L on fixed assets bfy=
委托贷款-本金 Consignment loan - principle Lu5X~6j"$
委托贷款-利息 Consignment loan - interest ff~1>=^
委托贷款-减值准备 Consignment loan - provision C;.,+(G
固定资产-房屋建筑物 Fixed assets - Buildings aK
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固定资产-机器设备 Fixed assets - Plant and machinery [ugr<[6
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G^eXJusOv
固定资产-运输设备 Fixed assets - Automobiles i4XiwjCHN
累计折旧 Accumulated depreciation p./0N.
固定资产减值准备 Impairment of fixed assets H6U5-
工程物资-专用材料 Project material - specific materials usC$NVdm
工程物资-专用设备 Project material - specific equipment _rmKvSD%
工程物资-预付大型设备款 Project material - prepaid for equipment HV*;Yt
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 15r=d
在建工程 Construction in progress Ba**S8{/`
在建工程减值准备 Impairment of construction in progress 2 gR*] ?C*
固定资产清理 Disposal of fixed assets H8 xhE~'t
无形资产-专利权 Intangible assets - patent syI|gANT/r
无形资产-非专利技术 Intangible assets - industrial property and know-how qv'w 7T
无形资产-商标权 Intangible assets - trademark rights u(\O@5a
无形资产-土地使用权 Intangible assets - land use rights X;
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无形资产-商誉 Intangible assets - goodwill NB+/S ;`
无形资产减值准备 Impairment of intangible assets yrd1J$
长期待摊费用 Deferred assets 7!\zo mx
未确认融资费用 Unrecognized finance fees 4S[UJ%
其他长期资产 Other long term assets W+5. lf=2>
递延税款借项 Deferred assets debits L0GQH;Y,h
应付票据 Notes payable 7R# }AQ
应付帐款 Trade creditors h_SkX@"/-
预收帐款 Adanvances from customers w4M;e;8m[U
代销商品款 Consignment-in payables PC|ul{[*}
其他应交款 Other payable to government (OA4H1DL^
其他应付款 Other creditors 1Kd6tnX
应付股利 Proposed dividends 6CSoQ|c{
待转资产价值 Donated assets _ElG&hyp
预计负债 Accrued liabilities \O\q1
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应付短期债券 Short-term debentures payable b};o:
其他流动负债 Other current liabilities GR4DxlX
预提费用 Accrued expenses *ZxurbX#
应付工资 Payroll payable /bPs0>5
应付福利费 Welfare payable ou-uZ"$,c
短期借款-抵押借款 Bank loans - Short term - pledged %l6E0[
短期借款-信用借款 Bank loans - Short term - credit euVj,m
短期借款-担保借款 Bank loans - Short term - guaranteed K Hgn
一年内到期长期借款 Long term loans due within one year +C[g>c}d
一年内到期长期应付款 Long term payable due within one year c*(^:#"9
长期借款 Bank loans - Long term F\L!.B
应付债券-债券面值 Bond payable - Par value S>S7\b'
应付债券-债券溢价 Bond payable - Excess SD<a#S\o
应付债券-债券折价 Bond payable - Discount `b%lojT.
应付债券-应计利息 Bond payable - Accrued interest &;=/^~EG
长期应付款 Long term payable F=e-jKogK
专项应付款 Specific payable Z*Gf`d:
其他长期负债 Other long term liabilities 1j:aGj>{
应交税金-所得税 Tax payable - income tax 1@Ju sS0^K
应交税金-增值税 Tax payable - VAT ]5Dh<QY&.
应交税金-营业税 Tax payable - business tax c&F
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应交税金-消费税 Tax payable - consumable tax P;mp)1C
应交税金-其他 Tax payable - others 4d-(:
递延税款贷项 Deferred taxation credit (<8}un
股本 Share capital qmt9J?$k
已归还投资 Investment returned S(?A3 H
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G$%F`R[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9 <{C9
利润分配-提取储备基金 Profit appropriation - reserve fund :tI
F*pC
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %.?V\l
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XM,slQ
利润分配-利润归还投资 Profit appropriation - return investment by profit X8R`C0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RjVmHhX
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w,$qsmR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7GWOJ^)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CxZh^V8LP
期初未分配利润 Retained earnings, beginning of the year "
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资本公积-股本溢价 Capital surplus - share premium ~!!|#A)W
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K,$rG%czX
资本公积-接受现金捐赠 Capital surplus - cash donation / of K7/
资本公积-股权投资准备 Capital surplus - investment reserve ]bY]YNt{7]
资本公积-拨款转入 Capital surplus - subsidiary JXYZ5&[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?s3S$Ih
资本公积-其他 Capital surplus - others ;R[3nb9%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r$}C<a[U
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _lFw1pa#\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4=MjyH|[Jx
盈余公积-储备基金 Surplus reserve - reserve fund lg~7[=%k#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |K06H
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment qq]Iy=
主营业务收入 Sales ~rJG4U
主营业务成本 Cost of sales % hvK;B?Y|
主营业务税金及附加 Sales tax .\glNH1d
营业费用 Operating expenses ,3y9yJQa*#
管理费用 General and administrative expenses jWv'`c
财务费用 Financial expenses ~"CGur P
投资收益 Investment income _gI1rXI
其他业务收入 Other operating income ?'9IgT[*
营业外收入 Non-operating income z+yIP ?s}(
补贴收入 Subsidy income *^~
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其他业务支出 Other operating expenses @XV&^l-
营业外支出 Non-operating expenses ng"=vmu
所得税 Income tax }|Mwv
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