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 。 8:xo ~Vc
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现金 Cash in hand h86={@Le
银行存款 Cash in bank aB^G
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ^A`(
其他货币资金-银行汇票 Other monetary assets - bank draft 5H+k_U
其他货币资金-信用卡 Other monetary assets - credit cards fh#_Mj+y
其他货币资金-信用证保证金 Other monetary assets - L/C deposit tHbPd.^
其他货币资金-存出投资款 Other monetary assets - cash for investment |@.<}/
短期投资-股票投资 Investments - Short term - stocks V%lGJ]ZEa
短期投资-债券投资 Investments - Short term - bonds I&8m5F?$`
短期投资-基金投资 Investments - Short term - funds K"7;Y#1g
短期投资-其他投资 Investments - Short term - others *GP_ut%
短期投资跌价准备 Provision for short-term investment Jr)`shJ"
长期股权投资-股票投资 Long term equity investment - stocks `aL|
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长期股权投资-其他股权投资 Long term equity investment - others /T)n5X
长期债券投资-债券投资 Long term securities investemnt - bonds 4Z9
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长期债券投资-其他债权投资 Long term securities investment - others Z4ioXl
长期投资减值准备 Provision for long-term investment mndl~/
应收票据 Notes receivable @BUq
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应收股利 Dividends receivable x9l0
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应收利息 Interest receivable vN:[
应收帐款 Trade debtors Z&jb,eh2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Xe;(y "p
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预付帐款 Prepayment :xS&Y\ry
应收补贴款 Allowance receivable [P=[hj;
其他应收款 Other debtors R2THL
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _`i%9Ad.4
其他流动资产 Other current assets <[:7#Yo
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物资采购 Purchase ih |Ky+ !
原材料 Raw materials 2,V+?'^j
包装物 Packing materials :gscW&k
低值易耗品 Low value consumbles ([b!$o<v
材料成本差异 Material cost difference @B[Cc`IN"
自制半成品 Self-manufactured goods ~4
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库存商品 Finished goods W#I:j: p
商品进销差价 Difference between purchase & sales of commodities @[tV_Z%,b
委托加工物资 Consigned processiong material 6F.7Ws<
委托代销商品 Consignment-out )kKmgtj
受托代销商品 Consignment-in &v5.;8u+OV
分期收款发出商品 Goods on instalment sales fGf-fh;s
存货跌价准备 Provision for obsolete stocks ?%/u/*9rj
待摊费用 Prepaid expenses 4z%#ZIy3
待处理流动资产损益 Unsettled G/L on current assets Wk
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待处理固定资产损益 Unsettled G/L on fixed assets zX [r
委托贷款-本金 Consignment loan - principle 4:&qTY)H
委托贷款-利息 Consignment loan - interest F4E3c4
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委托贷款-减值准备 Consignment loan - provision }BdVD t
固定资产-房屋建筑物 Fixed assets - Buildings C]yQ "b
固定资产-机器设备 Fixed assets - Plant and machinery 76A>^Bs\/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :
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固定资产-运输设备 Fixed assets - Automobiles b>=Wq
累计折旧 Accumulated depreciation Ldhk^/+
固定资产减值准备 Impairment of fixed assets S=H_
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工程物资-专用材料 Project material - specific materials {&=qM!2e
工程物资-专用设备 Project material - specific equipment 6QLQ1k`
工程物资-预付大型设备款 Project material - prepaid for equipment 9/1+BQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )HX:U0
在建工程 Construction in progress )R8%'X;U
在建工程减值准备 Impairment of construction in progress \!JS
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固定资产清理 Disposal of fixed assets pq[X)]z|
无形资产-专利权 Intangible assets - patent xD GS`U
无形资产-非专利技术 Intangible assets - industrial property and know-how dG-or
无形资产-商标权 Intangible assets - trademark rights -}X?2Q
无形资产-土地使用权 Intangible assets - land use rights =v4r M0m,
无形资产-商誉 Intangible assets - goodwill .blft,'
无形资产减值准备 Impairment of intangible assets S1^nC tSF
长期待摊费用 Deferred assets 1%spzkE 3P
未确认融资费用 Unrecognized finance fees mw(c[.*%
其他长期资产 Other long term assets f-3'D-{EKt
递延税款借项 Deferred assets debits /X^3=-{8
应付票据 Notes payable w^])(
应付帐款 Trade creditors ^{*f3m/
预收帐款 Adanvances from customers xshArJ&
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代销商品款 Consignment-in payables ^0~c7`k`V
其他应交款 Other payable to government 1<a@ p}
其他应付款 Other creditors ;EJPrDHTk
应付股利 Proposed dividends _jTwiuMS-
待转资产价值 Donated assets
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预计负债 Accrued liabilities q11QAx4p
应付短期债券 Short-term debentures payable Z.:<TrN
其他流动负债 Other current liabilities :'y{dbKp"
预提费用 Accrued expenses %l:|2s:
应付工资 Payroll payable _}zo
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应付福利费 Welfare payable &IRA=nJ
短期借款-抵押借款 Bank loans - Short term - pledged ,rZn`9
短期借款-信用借款 Bank loans - Short term - credit R+{^@M&
短期借款-担保借款 Bank loans - Short term - guaranteed 5S%C~iB
一年内到期长期借款 Long term loans due within one year 3@^>#U
一年内到期长期应付款 Long term payable due within one year -
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长期借款 Bank loans - Long term IXZ(]&w
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应付债券-债券面值 Bond payable - Par value cy) k<?,
应付债券-债券溢价 Bond payable - Excess {sC@N![
应付债券-债券折价 Bond payable - Discount d"H<e}D
应付债券-应计利息 Bond payable - Accrued interest L1hD}J'$4
长期应付款 Long term payable ^\M
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专项应付款 Specific payable )=jT_?9b
其他长期负债 Other long term liabilities pi`;I*f/
应交税金-所得税 Tax payable - income tax v"u7~Dw#1
应交税金-增值税 Tax payable - VAT ?R;nL{
应交税金-营业税 Tax payable - business tax yS[z2:!
应交税金-消费税 Tax payable - consumable tax }RcK_w@Jx)
应交税金-其他 Tax payable - others ]alh_U
递延税款贷项 Deferred taxation credit T3PX gL)o
股本 Share capital hZAG (Z
已归还投资 Investment returned $sEB'
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利润分配-其他转入 Profit appropriation - other transfer in @Ex;9F,Q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NW{y%Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \F 3C=M@:
利润分配-提取储备基金 Profit appropriation - reserve fund w`L~#yu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund r\(v+cd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GAv)QZyV$
利润分配-利润归还投资 Profit appropriation - return investment by profit +0]'| t F>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =~J"k
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u3 ]Uxy
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8rF
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /61by$E
期初未分配利润 Retained earnings, beginning of the year $^}[g9]1
资本公积-股本溢价 Capital surplus - share premium >b>MKm>q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q*L
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资本公积-接受现金捐赠 Capital surplus - cash donation ^vpIZjN
资本公积-股权投资准备 Capital surplus - investment reserve ^:qD .h>&
资本公积-拨款转入 Capital surplus - subsidiary bH*@,EE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <tFSF%vG=
资本公积-其他 Capital surplus - others 5 U%MoH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #2 \8?UPd
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qAqoZMpI|;
盈余公积-储备基金 Surplus reserve - reserve fund bA}Z0a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9b
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ##H;Yb
主营业务收入 Sales A2y6UzLYD
主营业务成本 Cost of sales *=Doe2(!C
主营业务税金及附加 Sales tax );nz4/V
营业费用 Operating expenses -'6<
管理费用 General and administrative expenses 7Rnm%8?T
财务费用 Financial expenses a mqOxb
投资收益 Investment income & g:%*>7P
其他业务收入 Other operating income A t{U~^
营业外收入 Non-operating income R'SBd}1
补贴收入 Subsidy income #
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其他业务支出 Other operating expenses wf?u(3/%
营业外支出 Non-operating expenses EZ<80G
所得税 Income tax ,yICNtP
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