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 。
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现金 Cash in hand o+)y!
银行存款 Cash in bank Z9|A"[b
其他货币资金-外埠存款Other monetary assets - cash in other cities An^)K
其他货币资金-银行本票 Other monetary assets - cashier‘s check W*Ow%$%2
其他货币资金-银行汇票 Other monetary assets - bank draft F1BXu@~e(
其他货币资金-信用卡 Other monetary assets - credit cards Z>3m-:-e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *e<}hmDr
其他货币资金-存出投资款 Other monetary assets - cash for investment ;?q}98-2
短期投资-股票投资 Investments - Short term - stocks $ M/1pZ
短期投资-债券投资 Investments - Short term - bonds SlHDBr!.z
短期投资-基金投资 Investments - Short term - funds |QMmF" 0
短期投资-其他投资 Investments - Short term - others !0P:G#o-$
短期投资跌价准备 Provision for short-term investment Zu~w:uNmU
长期股权投资-股票投资 Long term equity investment - stocks ef_H*
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长期股权投资-其他股权投资 Long term equity investment - others g'{?j~g
长期债券投资-债券投资 Long term securities investemnt - bonds -~4r6ZcA
长期债券投资-其他债权投资 Long term securities investment - others ew~?
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长期投资减值准备 Provision for long-term investment &328pOT4
应收票据 Notes receivable Q1ayd$W@<
应收股利 Dividends receivable VW*?(,#
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应收利息 Interest receivable WRwx[[e6z
应收帐款 Trade debtors #I*{_|}=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors vLBuE
预付帐款 Prepayment d{t@+}0.u
应收补贴款 Allowance receivable
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其他应收款 Other debtors pLCS\AUTsv
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <m\<yZ2aa
其他流动资产 Other current assets {2mF\A#.
物资采购 Purchase *po
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原材料 Raw materials VH<d[Mj
包装物 Packing materials 5k9
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低值易耗品 Low value consumbles R9Wr?
材料成本差异 Material cost difference "'@D\e}
自制半成品 Self-manufactured goods ]$ Nhy8-
库存商品 Finished goods V5i}^%QSs
商品进销差价 Difference between purchase & sales of commodities { Ie~MW
委托加工物资 Consigned processiong material |
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委托代销商品 Consignment-out 023uAaI^3r
受托代销商品 Consignment-in 43-Bx`6\
分期收款发出商品 Goods on instalment sales >HRNB&]LdP
存货跌价准备 Provision for obsolete stocks aG#d41O
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets ]7>#YKH.
待处理固定资产损益 Unsettled G/L on fixed assets z5@i"%f
委托贷款-本金 Consignment loan - principle Tx]p4wY:D
委托贷款-利息 Consignment loan - interest ;|Hpg_~%>
委托贷款-减值准备 Consignment loan - provision J~4mp\4b
固定资产-房屋建筑物 Fixed assets - Buildings WT")tjVKA
固定资产-机器设备 Fixed assets - Plant and machinery /5z,G r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <|.]$QSi
固定资产-运输设备 Fixed assets - Automobiles H&%oHyK
累计折旧 Accumulated depreciation TC44*BHq
固定资产减值准备 Impairment of fixed assets &|}QdbW
工程物资-专用材料 Project material - specific materials n4M
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工程物资-专用设备 Project material - specific equipment N*6~$zl&
工程物资-预付大型设备款 Project material - prepaid for equipment &0\:MJc
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production qg1\ABH
在建工程 Construction in progress %&VI-7+K
在建工程减值准备 Impairment of construction in progress nM:<l}~v{
固定资产清理 Disposal of fixed assets qV idtSb
无形资产-专利权 Intangible assets - patent ~piE$"]&
无形资产-非专利技术 Intangible assets - industrial property and know-how S[yrGX8lu
无形资产-商标权 Intangible assets - trademark rights n7G`b'
无形资产-土地使用权 Intangible assets - land use rights a^|9rho<
无形资产-商誉 Intangible assets - goodwill Tj_K5uccU}
无形资产减值准备 Impairment of intangible assets S#B%[3@
长期待摊费用 Deferred assets fKqr$59>
未确认融资费用 Unrecognized finance fees V;"2=)X
其他长期资产 Other long term assets I
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递延税款借项 Deferred assets debits ecJjE
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应付票据 Notes payable ly0L)L]\
应付帐款 Trade creditors Ax;?~v4Z
预收帐款 Adanvances from customers A:GqR;;"x>
代销商品款 Consignment-in payables ?QJx!'Y,p
其他应交款 Other payable to government +ZW>JjP*
其他应付款 Other creditors b|DU
应付股利 Proposed dividends qCfEv4
待转资产价值 Donated assets <3@nv%
预计负债 Accrued liabilities %aK[Yvo6
应付短期债券 Short-term debentures payable @<pd@Mpf]
其他流动负债 Other current liabilities
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预提费用 Accrued expenses 'iZwM>l\
应付工资 Payroll payable Tgtym"=xd
应付福利费 Welfare payable 1t &_]q_
短期借款-抵押借款 Bank loans - Short term - pledged gWa0x-
短期借款-信用借款 Bank loans - Short term - credit xW5 `.^5
短期借款-担保借款 Bank loans - Short term - guaranteed 1v.#ndk
一年内到期长期借款 Long term loans due within one year Kb<c||2Nh5
一年内到期长期应付款 Long term payable due within one year WKlqm)m@
长期借款 Bank loans - Long term wzwv>@}
应付债券-债券面值 Bond payable - Par value S|k@D2k=
应付债券-债券溢价 Bond payable - Excess 3!gz^[!?EN
应付债券-债券折价 Bond payable - Discount -bOtF%
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable )z@
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专项应付款 Specific payable H,w8+vZ4\
其他长期负债 Other long term liabilities I5l%X{u"N
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT \EoE/2"<
应交税金-营业税 Tax payable - business tax -p)`o b-
应交税金-消费税 Tax payable - consumable tax `Kf@<=
应交税金-其他 Tax payable - others $poIWJM c
递延税款贷项 Deferred taxation credit TsoxS/MI"
股本 Share capital $#s5y~z
已归还投资 Investment returned ojf6@p_
利润分配-其他转入 Profit appropriation - other transfer in 1
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *k,3@_5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund x/M$_E<G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?#: ']q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |g^YD;9s.
利润分配-利润归还投资 Profit appropriation - return investment by profit rCA!b"C2
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T3
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !9$}1_,is
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ineSo8| @
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fcF|
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期初未分配利润 Retained earnings, beginning of the year t855|
资本公积-股本溢价 Capital surplus - share premium y|MhV/P04
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;r"r1'a+@
资本公积-接受现金捐赠 Capital surplus - cash donation 4C_1wk('
资本公积-股权投资准备 Capital surplus - investment reserve SWI\;:k
资本公积-拨款转入 Capital surplus - subsidiary OQ_<V xz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JB'tc!!*
资本公积-其他 Capital surplus - others h'h8Mm
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qtZzJ>Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E`^D9:3:)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .Er+*j;&w
盈余公积-储备基金 Surplus reserve - reserve fund FN!?o:|(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund l}^ziY!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;k#_/c
主营业务收入 Sales }#e=*8F7
主营业务成本 Cost of sales ,{q#U3
主营业务税金及附加 Sales tax z-We>KX
营业费用 Operating expenses 1=IOio4U
管理费用 General and administrative expenses Lc}hjK
财务费用 Financial expenses [O_5`X9|
投资收益 Investment income ATc!c +
其他业务收入 Other operating income [olSgq!3
营业外收入 Non-operating income ~s'}_5;VY
补贴收入 Subsidy income %4x0^<k~
其他业务支出 Other operating expenses !+@70|gFF
营业外支出 Non-operating expenses =2GKv7q$x,
所得税 Income tax cOpe6H6,bz
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