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 。 tM@TT@.t~
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现金 Cash in hand (5Cm+Sy
银行存款 Cash in bank &<!I]:Y
其他货币资金-外埠存款Other monetary assets - cash in other cities ia?8Z"&lK
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3!Be kn]
其他货币资金-银行汇票 Other monetary assets - bank draft hKX-]+6"
其他货币资金-信用卡 Other monetary assets - credit cards hTg%T#m
其他货币资金-信用证保证金 Other monetary assets - L/C deposit R \`,Q'3
其他货币资金-存出投资款 Other monetary assets - cash for investment c-s ~q/
短期投资-股票投资 Investments - Short term - stocks zH|!O!3"4
短期投资-债券投资 Investments - Short term - bonds *a$z!Ma3h
短期投资-基金投资 Investments - Short term - funds JNMZn/
短期投资-其他投资 Investments - Short term - others +j`*?pPD(.
短期投资跌价准备 Provision for short-term investment M%$zor
长期股权投资-股票投资 Long term equity investment - stocks :k(aH Ua
长期股权投资-其他股权投资 Long term equity investment - others {H0B"i
长期债券投资-债券投资 Long term securities investemnt - bonds vLkZC
长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment Gc
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应收票据 Notes receivable oq0G@
应收股利 Dividends receivable yYF80mnJz
应收利息 Interest receivable YpNTq_S1,
应收帐款 Trade debtors noL<pkks~R
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6.K)uQgjmv
预付帐款 Prepayment >L=l
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应收补贴款 Allowance receivable RJd55+h
其他应收款 Other debtors ZEApE+m
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors S{
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其他流动资产 Other current assets l&T;G9z
物资采购 Purchase 8G{} r
原材料 Raw materials eb+[=nmP
包装物 Packing materials L*L3;y|
低值易耗品 Low value consumbles N^`F_R1Z
材料成本差异 Material cost difference 9nd'"$
自制半成品 Self-manufactured goods seq
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库存商品 Finished goods tK]r>?Y\
商品进销差价 Difference between purchase & sales of commodities &|gn%<^
委托加工物资 Consigned processiong material ]LP&v3
委托代销商品 Consignment-out >eJk)qM
受托代销商品 Consignment-in O{%y `|m
分期收款发出商品 Goods on instalment sales x2K.5q>
存货跌价准备 Provision for obsolete stocks G]5'U"c j3
待摊费用 Prepaid expenses 8 Z#)Xb4
待处理流动资产损益 Unsettled G/L on current assets ^*R
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待处理固定资产损益 Unsettled G/L on fixed assets 1Rwk}wL
委托贷款-本金 Consignment loan - principle t|%iW%m4
委托贷款-利息 Consignment loan - interest Q*U$i#,
委托贷款-减值准备 Consignment loan - provision b]*9![_
固定资产-房屋建筑物 Fixed assets - Buildings T_I"Tsv
固定资产-机器设备 Fixed assets - Plant and machinery 9~u1fk{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 3:);vh!
固定资产-运输设备 Fixed assets - Automobiles {mueP6Gz@J
累计折旧 Accumulated depreciation S
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固定资产减值准备 Impairment of fixed assets +KD~/}C%-
工程物资-专用材料 Project material - specific materials #ljfcQm
工程物资-专用设备 Project material - specific equipment .eJ4F
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工程物资-预付大型设备款 Project material - prepaid for equipment >F
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production zf2]|]*xz
在建工程 Construction in progress xt40hZ$
在建工程减值准备 Impairment of construction in progress {]|};E[}m
固定资产清理 Disposal of fixed assets G~^Pkl3%T
无形资产-专利权 Intangible assets - patent [
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无形资产-非专利技术 Intangible assets - industrial property and know-how |QxDjL<&t4
无形资产-商标权 Intangible assets - trademark rights >mh:OJH45
无形资产-土地使用权 Intangible assets - land use rights cV)C:!W2
无形资产-商誉 Intangible assets - goodwill |4wVWJ7
无形资产减值准备 Impairment of intangible assets v>0xHQD*<M
长期待摊费用 Deferred assets )LH nDx
未确认融资费用 Unrecognized finance fees Az"3f
其他长期资产 Other long term assets rXfQ_
递延税款借项 Deferred assets debits eGnc6)x@C
应付票据 Notes payable :
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应付帐款 Trade creditors spn1Ji
预收帐款 Adanvances from customers L42C<
代销商品款 Consignment-in payables SAXjB;VH6
其他应交款 Other payable to government qTiX;e\W
其他应付款 Other creditors 30[?XVI&
应付股利 Proposed dividends QJ pUk%Wj
待转资产价值 Donated assets 1kTJMtZG~
预计负债 Accrued liabilities ^9"|tWf6O
应付短期债券 Short-term debentures payable hC5ivJ
其他流动负债 Other current liabilities
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预提费用 Accrued expenses {P-KU RQ
应付工资 Payroll payable -zMXc"'C^k
应付福利费 Welfare payable Z/56JYt!~
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit RQ9T<t42
短期借款-担保借款 Bank loans - Short term - guaranteed hIPDJ1a
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year o_os;
长期借款 Bank loans - Long term U3%!#E{
应付债券-债券面值 Bond payable - Par value g2 4)GjDi
应付债券-债券溢价 Bond payable - Excess 8pt;''
应付债券-债券折价 Bond payable - Discount [#uX{!q'
应付债券-应计利息 Bond payable - Accrued interest lXL\e(ow
长期应付款 Long term payable RH>b,
专项应付款 Specific payable c9iCH~
其他长期负债 Other long term liabilities jlzqa7
应交税金-所得税 Tax payable - income tax fm:/}7s
应交税金-增值税 Tax payable - VAT }=7tGqfw
应交税金-营业税 Tax payable - business tax ){R_o5
应交税金-消费税 Tax payable - consumable tax JTl
37j
应交税金-其他 Tax payable - others q^Oq:l$s
递延税款贷项 Deferred taxation credit I=Ws
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股本 Share capital <E6]8SQE
已归还投资 Investment returned j:$2,?|5
利润分配-其他转入 Profit appropriation - other transfer in 5GT,:0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;STO!^9~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g#5g0UP)V
利润分配-提取储备基金 Profit appropriation - reserve fund NfS0yQPx
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <hQ@]2w$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d/Fjs0pt
利润分配-利润归还投资 Profit appropriation - return investment by profit %^gT.DsX-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E{Y0TZ+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d*8 c,
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1wqCoDgkp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #y}@FG
期初未分配利润 Retained earnings, beginning of the year w0tlF:Eg
资本公积-股本溢价 Capital surplus - share premium 9=
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^/mQo`[G
资本公积-接受现金捐赠 Capital surplus - cash donation ~>xn9vb=
资本公积-股权投资准备 Capital surplus - investment reserve pShSKRg
资本公积-拨款转入 Capital surplus - subsidiary W"VN2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BxO2w1G
资本公积-其他 Capital surplus - others J'^BxN&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m'oVqA&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lb`P9mbr+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {Am\%v\
盈余公积-储备基金 Surplus reserve - reserve fund H>;km$b +
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -:cS}I
盈余公积-利润归还投资 Surplus reserve - reture investment by investment HSp*lHU
主营业务收入 Sales 241YJ
主营业务成本 Cost of sales ,t61IU3"
主营业务税金及附加 Sales tax j$&k;S
营业费用 Operating expenses DV*8Mkzg
管理费用 General and administrative expenses 6SlE>b9tA
财务费用 Financial expenses -!(3fO:
投资收益 Investment income u|BD%5+J
其他业务收入 Other operating income w&`gx6?-na
营业外收入 Non-operating income -(Taj[;[
补贴收入 Subsidy income VH,k EbJ
其他业务支出 Other operating expenses N, ;'oL+
营业外支出 Non-operating expenses "p2 $R*ie
所得税 Income tax 5|S|
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