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 。 s}9S8@#
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现金 Cash in hand Vpz\.]
银行存款 Cash in bank Ts[_u@
其他货币资金-外埠存款Other monetary assets - cash in other cities ^A$Zw+P
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]d0BN`*U.
其他货币资金-银行汇票 Other monetary assets - bank draft /<=u\e'rE
其他货币资金-信用卡 Other monetary assets - credit cards >V?eog%~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ys!82M$g
其他货币资金-存出投资款 Other monetary assets - cash for investment ^e _hLX\SW
短期投资-股票投资 Investments - Short term - stocks ThajHK|U
短期投资-债券投资 Investments - Short term - bonds t7Iv?5]N
短期投资-基金投资 Investments - Short term - funds RQ'9m^
短期投资-其他投资 Investments - Short term - others 3*"WG O5
短期投资跌价准备 Provision for short-term investment P6-s0]-g
长期股权投资-股票投资 Long term equity investment - stocks ghG**3xr
长期股权投资-其他股权投资 Long term equity investment - others 4K#>f4(U`g
长期债券投资-债券投资 Long term securities investemnt - bonds $oID(P
长期债券投资-其他债权投资 Long term securities investment - others wx=
$2N6
长期投资减值准备 Provision for long-term investment ?W?c1>
应收票据 Notes receivable '4+
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应收股利 Dividends receivable ooj,/IEQ
应收利息 Interest receivable x_N'TjS^{
应收帐款 Trade debtors x;P_1J
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \^J%sf${
预付帐款 Prepayment TOB-aAO
应收补贴款 Allowance receivable mI-]/:
其他应收款 Other debtors S]e|"n~@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }(J}f)
其他流动资产 Other current assets JxdDC^> 0
物资采购 Purchase {l1.2!
原材料 Raw materials A Ru2W1g
包装物 Packing materials 1QcNp(MO
低值易耗品 Low value consumbles o4F2%0gJ
材料成本差异 Material cost difference pHXm>gTd,J
自制半成品 Self-manufactured goods |}s*E_/[
库存商品 Finished goods [2!w_Iw'
商品进销差价 Difference between purchase & sales of commodities w7.V6S$Ga
委托加工物资 Consigned processiong material HSE!x_$
委托代销商品 Consignment-out N]Yd9tn{
受托代销商品 Consignment-in y
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分期收款发出商品 Goods on instalment sales h,u,^ r
存货跌价准备 Provision for obsolete stocks i/;\7n
待摊费用 Prepaid expenses 1y@i}<9F
待处理流动资产损益 Unsettled G/L on current assets ;40/yl3r3[
待处理固定资产损益 Unsettled G/L on fixed assets Ct <udO
委托贷款-本金 Consignment loan - principle 0y'H~(
委托贷款-利息 Consignment loan - interest \R9(x]nZ%
委托贷款-减值准备 Consignment loan - provision Y1W1=Uc uk
固定资产-房屋建筑物 Fixed assets - Buildings ,*TmIPNK
固定资产-机器设备 Fixed assets - Plant and machinery F4-$~v@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G#q@v(_b
固定资产-运输设备 Fixed assets - Automobiles .GPT!lDc
累计折旧 Accumulated depreciation |/|5UiX7
固定资产减值准备 Impairment of fixed assets Uou1mZz/
工程物资-专用材料 Project material - specific materials hP%M?MKC
工程物资-专用设备 Project material - specific equipment a8e6H30Sm
工程物资-预付大型设备款 Project material - prepaid for equipment ~]IOK$1F%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (&Kk7<#`
在建工程 Construction in progress (?1y4M
在建工程减值准备 Impairment of construction in progress 4<w.8rR:A
固定资产清理 Disposal of fixed assets +<Nn~1
无形资产-专利权 Intangible assets - patent t:x\kp
无形资产-非专利技术 Intangible assets - industrial property and know-how %8 B}Cb&2c
无形资产-商标权 Intangible assets - trademark rights YlJ@XpKM
无形资产-土地使用权 Intangible assets - land use rights $u6"*|
无形资产-商誉 Intangible assets - goodwill \g&,@'uh
无形资产减值准备 Impairment of intangible assets y4
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长期待摊费用 Deferred assets K^)Eb(4
未确认融资费用 Unrecognized finance fees ^qvZXb
其他长期资产 Other long term assets $lfn(b,
递延税款借项 Deferred assets debits $D~0~gn~
应付票据 Notes payable 6m/r+?'
应付帐款 Trade creditors ;LKkbT
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预收帐款 Adanvances from customers V# }!-Xj
代销商品款 Consignment-in payables @p9i
其他应交款 Other payable to government hlvK5Z
其他应付款 Other creditors MIeU,KT#U
应付股利 Proposed dividends ^,lIK+#Elz
待转资产价值 Donated assets n:I,PS0H<
预计负债 Accrued liabilities \"w"$9o6
应付短期债券 Short-term debentures payable Gt8M&S-;
其他流动负债 Other current liabilities ,a{P4Bq
预提费用 Accrued expenses <[a=ceL]|
应付工资 Payroll payable Y#ap*
应付福利费 Welfare payable -lr
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短期借款-抵押借款 Bank loans - Short term - pledged P[G)sA_"
短期借款-信用借款 Bank loans - Short term - credit .FP$m?
短期借款-担保借款 Bank loans - Short term - guaranteed ('4_
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一年内到期长期借款 Long term loans due within one year m^!Z_]A![
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 0mYXv4
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应付债券-债券面值 Bond payable - Par value <6%?OJhp
应付债券-债券溢价 Bond payable - Excess P8OaoPj
应付债券-债券折价 Bond payable - Discount M~Tuj1?
应付债券-应计利息 Bond payable - Accrued interest +[6G5cH
长期应付款 Long term payable yM6pd U]i
专项应付款 Specific payable n K1Slg#U
其他长期负债 Other long term liabilities ANAVn
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应交税金-所得税 Tax payable - income tax XAD- 'i
应交税金-增值税 Tax payable - VAT t4."/.=+
应交税金-营业税 Tax payable - business tax ih-#5M@
应交税金-消费税 Tax payable - consumable tax >jDDQ@
应交税金-其他 Tax payable - others ch*8
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递延税款贷项 Deferred taxation credit (U DnsF
股本 Share capital H5/6TX72N
已归还投资 Investment returned rK8lBy:<
利润分配-其他转入 Profit appropriation - other transfer in 3,_aAgeE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \Gef \
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y,qI@n<
利润分配-提取储备基金 Profit appropriation - reserve fund {r,.!;mHu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;}I:\P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S3C]AhW;
利润分配-利润归还投资 Profit appropriation - return investment by profit g i3F`
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends rET\n(AJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }`@vF|2L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L8@f-Kk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year MVpGWTH@F
资本公积-股本溢价 Capital surplus - share premium '?{OZXg
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %_H<:uGO%
资本公积-接受现金捐赠 Capital surplus - cash donation ;DQ ZT
资本公积-股权投资准备 Capital surplus - investment reserve `{@8Vsmy:
资本公积-拨款转入 Capital surplus - subsidiary 7uqzm
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B&M%I:i
资本公积-其他 Capital surplus - others 1 &jc/*Z"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YsC>i`n9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TIqtF&@o4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^cC,.
Fdw
盈余公积-储备基金 Surplus reserve - reserve fund {S]}.7`l9(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @(w@e\Bq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +%z>H"J.
主营业务收入 Sales kM l+yli3c
主营业务成本 Cost of sales tn\yI!a
主营业务税金及附加 Sales tax /obfw^
营业费用 Operating expenses f3l&3hC
管理费用 General and administrative expenses @Rze|
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财务费用 Financial expenses *}qWj_
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投资收益 Investment income b<[Or^X
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其他业务收入 Other operating income f].h^~.q
营业外收入 Non-operating income y%$AhRk*U
补贴收入 Subsidy income 4&lv6`G `
其他业务支出 Other operating expenses q4h]o^ +
营业外支出 Non-operating expenses &GO}|W
所得税 Income tax )2KF}{
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