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 。 aN!,\D
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现金 Cash in hand 43~v1pf{!
银行存款 Cash in bank ]3Jb$Q@
其他货币资金-外埠存款Other monetary assets - cash in other cities =-qYp0sVP
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7;Vmbt9
其他货币资金-银行汇票 Other monetary assets - bank draft *r7%'K{C
其他货币资金-信用卡 Other monetary assets - credit cards w@\4ft6d
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Jid_&\
其他货币资金-存出投资款 Other monetary assets - cash for investment {s6hi#R>
短期投资-股票投资 Investments - Short term - stocks ,D&-.`'E
短期投资-债券投资 Investments - Short term - bonds Ht@5@(W]I
短期投资-基金投资 Investments - Short term - funds h8;H<Y;yQ
短期投资-其他投资 Investments - Short term - others Os!x<r|r
短期投资跌价准备 Provision for short-term investment m/< @Qw
长期股权投资-股票投资 Long term equity investment - stocks ZS`9r16@b
长期股权投资-其他股权投资 Long term equity investment - others zz8N
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长期债券投资-债券投资 Long term securities investemnt - bonds !P":z0K4
长期债券投资-其他债权投资 Long term securities investment - others H;[?8h(
长期投资减值准备 Provision for long-term investment g!)*CP#;
应收票据 Notes receivable PWO5R]
应收股利 Dividends receivable mcs!A/]<
应收利息 Interest receivable 57_AJT hR
应收帐款 Trade debtors _{GD\Ai_W
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E
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预付帐款 Prepayment Z2-"NB
应收补贴款 Allowance receivable E5Ls/ HK
其他应收款 Other debtors $&i8/pD
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets L(C0236r
物资采购 Purchase $J0o%9K
原材料 Raw materials Pjq()\/[Z
包装物 Packing materials 6QNZ/Ox:
低值易耗品 Low value consumbles ~K
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材料成本差异 Material cost difference 9S<V5$}
自制半成品 Self-manufactured goods 7Jpq7;
库存商品 Finished goods V@\u<LO0G
商品进销差价 Difference between purchase & sales of commodities =<AG}by![
委托加工物资 Consigned processiong material 3PkU>+.6
委托代销商品 Consignment-out `X B$t?xi
受托代销商品 Consignment-in klTRuU(
分期收款发出商品 Goods on instalment sales mILCC}K
t
存货跌价准备 Provision for obsolete stocks N,*'")k9
待摊费用 Prepaid expenses Ga pM~~
待处理流动资产损益 Unsettled G/L on current assets Q@*9|6-
待处理固定资产损益 Unsettled G/L on fixed assets /PG%Y]l0b
委托贷款-本金 Consignment loan - principle y!|4]/G]?t
委托贷款-利息 Consignment loan - interest u]]mbER*t#
委托贷款-减值准备 Consignment loan - provision
lk=[Xo
固定资产-房屋建筑物 Fixed assets - Buildings 9Fg:
固定资产-机器设备 Fixed assets - Plant and machinery )r(e\_n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :*cd$s
固定资产-运输设备 Fixed assets - Automobiles cb/$P!j7
累计折旧 Accumulated depreciation vorb? iVf>
固定资产减值准备 Impairment of fixed assets G)gb5VW k
工程物资-专用材料 Project material - specific materials kZfj"+p_S
工程物资-专用设备 Project material - specific equipment f{|n/j;n=C
工程物资-预付大型设备款 Project material - prepaid for equipment 8<J3Xe
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production gyU=v{].
在建工程 Construction in progress ~RV9'v4
在建工程减值准备 Impairment of construction in progress 3w/z$bj
固定资产清理 Disposal of fixed assets 7_eV.'h
无形资产-专利权 Intangible assets - patent SjcX|=S
无形资产-非专利技术 Intangible assets - industrial property and know-how h|<;:o?yh
无形资产-商标权 Intangible assets - trademark rights 0;%\L :,O
无形资产-土地使用权 Intangible assets - land use rights 7>EMr}f C
无形资产-商誉 Intangible assets - goodwill Z`n "}{
无形资产减值准备 Impairment of intangible assets L\"eE'A
长期待摊费用 Deferred assets ;)ERxMun
未确认融资费用 Unrecognized finance fees FR\r/+n:t0
其他长期资产 Other long term assets $-\%%n0>6
递延税款借项 Deferred assets debits :\%hv>}|
应付票据 Notes payable hK3Twzte
应付帐款 Trade creditors BLm}mb#/{
预收帐款 Adanvances from customers ?DY6V;&F@f
代销商品款 Consignment-in payables }$* z:E
其他应交款 Other payable to government 9MbF:
其他应付款 Other creditors @}'?o_/C
应付股利 Proposed dividends dE3M
待转资产价值 Donated assets ZR8y
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预计负债 Accrued liabilities -tp3qi
应付短期债券 Short-term debentures payable YDgG2hT/2
其他流动负债 Other current liabilities !HXyvyDN
预提费用 Accrued expenses _J,*0~O$
应付工资 Payroll payable eUD 5V
应付福利费 Welfare payable qr~zTBT]
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短期借款-抵押借款 Bank loans - Short term - pledged dx.Jv/Mb
短期借款-信用借款 Bank loans - Short term - credit tn |H~iF{
短期借款-担保借款 Bank loans - Short term - guaranteed u_*y~1^0
一年内到期长期借款 Long term loans due within one year 1`Uu;mz
一年内到期长期应付款 Long term payable due within one year EV;"]lC
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长期借款 Bank loans - Long term =~q$k
应付债券-债券面值 Bond payable - Par value 0Cyus
应付债券-债券溢价 Bond payable - Excess B~ j3!?
应付债券-债券折价 Bond payable - Discount &0+Ba[Z ^
应付债券-应计利息 Bond payable - Accrued interest )H&ZHaO,_
长期应付款 Long term payable qporH]J-E
专项应付款 Specific payable p#>,{
其他长期负债 Other long term liabilities ?` 2z8uD/
应交税金-所得税 Tax payable - income tax WGUd@lC~
应交税金-增值税 Tax payable - VAT (T.j3@Ko
应交税金-营业税 Tax payable - business tax &-Q_%eM^
应交税金-消费税 Tax payable - consumable tax +;q`A1
应交税金-其他 Tax payable - others $6d5W=u$H
递延税款贷项 Deferred taxation credit 0 n|>/i
股本 Share capital xzf/W+.>.
已归还投资 Investment returned xk^`4;
利润分配-其他转入 Profit appropriation - other transfer in S=$ \S9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6g)CpZU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #zc$cr
利润分配-提取储备基金 Profit appropriation - reserve fund ,X\qlT5C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -8SZ}J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MQX9BJ%
利润分配-利润归还投资 Profit appropriation - return investment by profit )0=H)k0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _iu^VK,}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V@`%k]k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V} h)e3X
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l_ LH!Tu
期初未分配利润 Retained earnings, beginning of the year (7X^z&2
资本公积-股本溢价 Capital surplus - share premium P R_|
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^[q/w<_j~
资本公积-接受现金捐赠 Capital surplus - cash donation Y{8}z
ZD
资本公积-股权投资准备 Capital surplus - investment reserve EEHTlqvR
资本公积-拨款转入 Capital surplus - subsidiary pO2XQYhrY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &B$%|~Y5
资本公积-其他 Capital surplus - others 98CS|NEe
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8(H!iKHe
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Qn/6gRLj
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BD M"";u
盈余公积-储备基金 Surplus reserve - reserve fund gbu)bqu2x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :]8!G- Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment L;
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主营业务收入 Sales eqyUI|e
主营业务成本 Cost of sales v/,,z+%-
主营业务税金及附加 Sales tax 161IWos
营业费用 Operating expenses Ubh)}G,Mg
管理费用 General and administrative expenses |doG}C
财务费用 Financial expenses )t$-
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投资收益 Investment income > v4+@o[~
其他业务收入 Other operating income 5zF$Q {3
营业外收入 Non-operating income pwNF\ ={
补贴收入 Subsidy income t]ID
其他业务支出 Other operating expenses 9]g`VD6<v
营业外支出 Non-operating expenses H)X&5E
所得税 Income tax X//=OpS`
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