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 。 uV@#;c4
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现金 Cash in hand >4.K>U?0FC
银行存款 Cash in bank ~_ 8X%uty
其他货币资金-外埠存款Other monetary assets - cash in other cities ?C[W~m P
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5ZX P$.
其他货币资金-银行汇票 Other monetary assets - bank draft 'fqX^v5n
其他货币资金-信用卡 Other monetary assets - credit cards ~KW|<n4m
其他货币资金-信用证保证金 Other monetary assets - L/C deposit []v t\I
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其他货币资金-存出投资款 Other monetary assets - cash for investment b85r=tm
短期投资-股票投资 Investments - Short term - stocks K9*vWoP'
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds ~'[0-_]=f
短期投资-其他投资 Investments - Short term - others xxsa
x/h
短期投资跌价准备 Provision for short-term investment <h*r
长期股权投资-股票投资 Long term equity investment - stocks a%"27
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长期股权投资-其他股权投资 Long term equity investment - others `k 5'nnyP
长期债券投资-债券投资 Long term securities investemnt - bonds i Sm
.E
长期债券投资-其他债权投资 Long term securities investment - others gNsas:iGM
长期投资减值准备 Provision for long-term investment :?*|D p1
应收票据 Notes receivable +p%!G1Yz
应收股利 Dividends receivable M_+"RKp
应收利息 Interest receivable =Z3{6y}3p
应收帐款 Trade debtors <yw6Om:n<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E=-ed9({:
预付帐款 Prepayment R0l5"l*@+
应收补贴款 Allowance receivable "zn<\z$l
其他应收款 Other debtors u?J
!3ZEtb
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors r\+0J`
其他流动资产 Other current assets &7i o/d\/
物资采购 Purchase g p2S
原材料 Raw materials v*.[O/,EBR
包装物 Packing materials -/y]'_a
低值易耗品 Low value consumbles X#|B*t34
材料成本差异 Material cost difference bK\Mn95]
自制半成品 Self-manufactured goods LR:v$3 G(
库存商品 Finished goods )tq&l>0h
商品进销差价 Difference between purchase & sales of commodities co93}A,k
委托加工物资 Consigned processiong material CWTPf1?eB
委托代销商品 Consignment-out eVXlQO
受托代销商品 Consignment-in C
V{kP8#
分期收款发出商品 Goods on instalment sales "}ms|
存货跌价准备 Provision for obsolete stocks m>H+
noc^
待摊费用 Prepaid expenses ``zgw\f[%
待处理流动资产损益 Unsettled G/L on current assets YT*_
vmJV
待处理固定资产损益 Unsettled G/L on fixed assets 5Hli@:B2s
委托贷款-本金 Consignment loan - principle +PlA#DZu
委托贷款-利息 Consignment loan - interest YKUb'D:t]
委托贷款-减值准备 Consignment loan - provision hnk,U:7}
固定资产-房屋建筑物 Fixed assets - Buildings 6/%dD DU
固定资产-机器设备 Fixed assets - Plant and machinery _VjfH2Y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?F^$4:
固定资产-运输设备 Fixed assets - Automobiles ^n5rUwS>
累计折旧 Accumulated depreciation Tuk::
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固定资产减值准备 Impairment of fixed assets pQ_EJX)
工程物资-专用材料 Project material - specific materials %M=Ob k
工程物资-专用设备 Project material - specific equipment _V.MmA
工程物资-预付大型设备款 Project material - prepaid for equipment Ke
*tLnO
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -KuC31s_W
在建工程 Construction in progress QgR3kc^7/
在建工程减值准备 Impairment of construction in progress Q.]$t
2J
固定资产清理 Disposal of fixed assets Y#/mE!
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无形资产-专利权 Intangible assets - patent isG8S(}IW&
无形资产-非专利技术 Intangible assets - industrial property and know-how ^Uj\s /
无形资产-商标权 Intangible assets - trademark rights y:m
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无形资产-土地使用权 Intangible assets - land use rights ag_RKlM3
无形资产-商誉 Intangible assets - goodwill t-gLh(-.
无形资产减值准备 Impairment of intangible assets Ug VLHwkvk
长期待摊费用 Deferred assets >l0y
ss)I
未确认融资费用 Unrecognized finance fees T4M"s;::1
其他长期资产 Other long term assets DV8b<)
递延税款借项 Deferred assets debits nQtp 4
应付票据 Notes payable 3.t
j%+
应付帐款 Trade creditors y
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预收帐款 Adanvances from customers ?ufX3yia
代销商品款 Consignment-in payables >8*0"Q
其他应交款 Other payable to government ep$C
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其他应付款 Other creditors <-]
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应付股利 Proposed dividends `X:o]t@
待转资产价值 Donated assets $+P6R`K
预计负债 Accrued liabilities (uxe<'Co|
应付短期债券 Short-term debentures payable }Ai_peO0a
其他流动负债 Other current liabilities InAx;2'A:
预提费用 Accrued expenses _
s1pif
应付工资 Payroll payable 9GV1@'<Y]
应付福利费 Welfare payable U5iyvU=UG
短期借款-抵押借款 Bank loans - Short term - pledged tbH`VD"u
短期借款-信用借款 Bank loans - Short term - credit YLx4qE
短期借款-担保借款 Bank loans - Short term - guaranteed I<``d Ne9Q
一年内到期长期借款 Long term loans due within one year SqF `xw
一年内到期长期应付款 Long term payable due within one year =hP7Hea(N
长期借款 Bank loans - Long term C'wRF90
应付债券-债券面值 Bond payable - Par value ki8;:m4
应付债券-债券溢价 Bond payable - Excess SyB2A\A
应付债券-债券折价 Bond payable - Discount }%T8?d]
应付债券-应计利息 Bond payable - Accrued interest J[k,S(Y
长期应付款 Long term payable Ik\n/EE
专项应付款 Specific payable xsO
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其他长期负债 Other long term liabilities t)i{=8rq
应交税金-所得税 Tax payable - income tax a(eKb2 CX
应交税金-增值税 Tax payable - VAT y37c&XYq
应交税金-营业税 Tax payable - business tax tQ@%3`
应交税金-消费税 Tax payable - consumable tax *3
Vic
应交税金-其他 Tax payable - others \C&[BQ\
递延税款贷项 Deferred taxation credit )Z"
股本 Share capital GBvgVX<
已归还投资 Investment returned ~0 PR>QJ
利润分配-其他转入 Profit appropriation - other transfer in YAc~,N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7~ I*u6zY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +wHrS}I#g
利润分配-提取储备基金 Profit appropriation - reserve fund Fmd^9K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C5F=J8pY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gB)Cmw*
利润分配-利润归还投资 Profit appropriation - return investment by profit blk4@pg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,bGYixIfYZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {tDH !sX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #$
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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 7:S4 Ur
期初未分配利润 Retained earnings, beginning of the year o?O> pK
资本公积-股本溢价 Capital surplus - share premium WSKubn?7B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "G[yV>pxv
资本公积-接受现金捐赠 Capital surplus - cash donation m+a\NXWR?N
资本公积-股权投资准备 Capital surplus - investment reserve ,pHQv(K/
资本公积-拨款转入 Capital surplus - subsidiary uE]Z,`e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d$gT,+|vu
资本公积-其他 Capital surplus - others 1zP)~p3a
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SqosJ}K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9 \lSN5W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |nMg.t`8
盈余公积-储备基金 Surplus reserve - reserve fund h6(\ tRd!\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z#|tcHVFT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \+T U{vr
主营业务收入 Sales {2v,J]v_[
主营业务成本 Cost of sales DfsPg':z
主营业务税金及附加 Sales tax GpZ}xY'|w,
营业费用 Operating expenses E |K|AdL
管理费用 General and administrative expenses 1Uaj}=@M
财务费用 Financial expenses JP1XH k
投资收益 Investment income Q&@e,7]V+
其他业务收入 Other operating income !XqU'xxC
营业外收入 Non-operating income v[+ ]
补贴收入 Subsidy income ]=Dzr<*v
其他业务支出 Other operating expenses sd,KB+)
营业外支出 Non-operating expenses EZee
kxs
所得税 Income tax 1va~.;/rG
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