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 m+:JNgX6
银行存款 Cash in bank h-sO7M0E]
其他货币资金-外埠存款Other monetary assets - cash in other cities #_`p
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其他货币资金-银行本票 Other monetary assets - cashier‘s check cHR*.
其他货币资金-银行汇票 Other monetary assets - bank draft V6_5v+n
其他货币资金-信用卡 Other monetary assets - credit cards q*,HN(&l?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6uKth mr
其他货币资金-存出投资款 Other monetary assets - cash for investment e=p_qhBt
短期投资-股票投资 Investments - Short term - stocks jcvq:i{
短期投资-债券投资 Investments - Short term - bonds t#8QyN
短期投资-基金投资 Investments - Short term - funds TQ:e!
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短期投资-其他投资 Investments - Short term - others 6d6Dk>(V
短期投资跌价准备 Provision for short-term investment mF!4*k
长期股权投资-股票投资 Long term equity investment - stocks _Ve)M%
长期股权投资-其他股权投资 Long term equity investment - others w|6?A-
长期债券投资-债券投资 Long term securities investemnt - bonds L[<Y6u>m!1
长期债券投资-其他债权投资 Long term securities investment - others 5Ma."?rW
长期投资减值准备 Provision for long-term investment %.wR@9?
应收票据 Notes receivable vJct)i
应收股利 Dividends receivable rZ5xQ#IA
应收利息 Interest receivable 0u&x%c
应收帐款 Trade debtors ` ~^ My~f
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors n%RaEL
预付帐款 Prepayment 2~7*jA+Ab
应收补贴款 Allowance receivable pDJN}
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其他应收款 Other debtors i `p1e5$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors BFP@Yn~k
其他流动资产 Other current assets nT2b"wkTT
物资采购 Purchase %K8YZc(&
原材料 Raw materials $%!06w#u
包装物 Packing materials vXwMo4F*
低值易耗品 Low value consumbles 3djw
材料成本差异 Material cost difference yS:w>xU @<
自制半成品 Self-manufactured goods 1:-
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库存商品 Finished goods N?#L{Yt
商品进销差价 Difference between purchase & sales of commodities ,3eN&
委托加工物资 Consigned processiong material ]Ol
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委托代销商品 Consignment-out Z+EZ</'(a
受托代销商品 Consignment-in wS?K c^2O
分期收款发出商品 Goods on instalment sales WBJn1
存货跌价准备 Provision for obsolete stocks ?/5<}W#7}
待摊费用 Prepaid expenses _D@QsQ_Z
待处理流动资产损益 Unsettled G/L on current assets $s]&92
待处理固定资产损益 Unsettled G/L on fixed assets xXI WEZA
委托贷款-本金 Consignment loan - principle =jpRv<X|,
委托贷款-利息 Consignment loan - interest N+5f.c+S-
委托贷款-减值准备 Consignment loan - provision UY,u-E"
固定资产-房屋建筑物 Fixed assets - Buildings <^Y#q
固定资产-机器设备 Fixed assets - Plant and machinery bF*Kb"!CF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >ifys)wg>
固定资产-运输设备 Fixed assets - Automobiles :RZ'_5P[If
累计折旧 Accumulated depreciation s!yD%zO
固定资产减值准备 Impairment of fixed assets nGK=Nf.5
工程物资-专用材料 Project material - specific materials x*tCm8`{
工程物资-专用设备 Project material - specific equipment dD'KP4Io@
工程物资-预付大型设备款 Project material - prepaid for equipment 4T"L#o1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [;
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在建工程 Construction in progress &z*4Uij
在建工程减值准备 Impairment of construction in progress `('Up?
固定资产清理 Disposal of fixed assets 53pfo:1'
无形资产-专利权 Intangible assets - patent N>sT@ >
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无形资产-非专利技术 Intangible assets - industrial property and know-how qJK9C`T%
无形资产-商标权 Intangible assets - trademark rights 8'fF{C
无形资产-土地使用权 Intangible assets - land use rights 0R+p\Nc&1
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets %iYro8g!,
长期待摊费用 Deferred assets )' ,dP)b
未确认融资费用 Unrecognized finance fees z Z~t,>
其他长期资产 Other long term assets ?}W#j
递延税款借项 Deferred assets debits \k6OP
应付票据 Notes payable =z<sx2#*
应付帐款 Trade creditors ts@e
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预收帐款 Adanvances from customers yDe*-N\'W
代销商品款 Consignment-in payables VC Ay~,
其他应交款 Other payable to government tpeMq-
其他应付款 Other creditors JlE+CAny
应付股利 Proposed dividends 9!2$?xqym
待转资产价值 Donated assets Oq3t-omXS
预计负债 Accrued liabilities l+`CgYo
应付短期债券 Short-term debentures payable 9WQ'"wy
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其他流动负债 Other current liabilities &?y|Pn
预提费用 Accrued expenses u`-:'@4
应付工资 Payroll payable l#w0-n%S
应付福利费 Welfare payable 6/(Z*L"~6k
短期借款-抵押借款 Bank loans - Short term - pledged @}+B%R
短期借款-信用借款 Bank loans - Short term - credit TC:t!:
短期借款-担保借款 Bank loans - Short term - guaranteed f_hG2Sk
一年内到期长期借款 Long term loans due within one year ~aL?{kb+
一年内到期长期应付款 Long term payable due within one year Tn38]UL
长期借款 Bank loans - Long term 91T[@p
应付债券-债券面值 Bond payable - Par value s>>lf&7
应付债券-债券溢价 Bond payable - Excess cyL|.2,
应付债券-债券折价 Bond payable - Discount 9~iDL|0'~
应付债券-应计利息 Bond payable - Accrued interest C8:y+pH_U;
长期应付款 Long term payable :4"b(L
专项应付款 Specific payable *s2 C+@ef
其他长期负债 Other long term liabilities REk^pZ3B
应交税金-所得税 Tax payable - income tax XFww|SG$
应交税金-增值税 Tax payable - VAT *iPBpEWC
应交税金-营业税 Tax payable - business tax IZ.b
应交税金-消费税 Tax payable - consumable tax N$T
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应交税金-其他 Tax payable - others IueI7A
递延税款贷项 Deferred taxation credit wG22ffaki
股本 Share capital %.{xo.`a[
已归还投资 Investment returned (1Jc-`
利润分配-其他转入 Profit appropriation - other transfer in .
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G#'G9/Tm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,/Y$%.Rp
利润分配-提取储备基金 Profit appropriation - reserve fund '1\UFz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q }9n.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %8|? YxiZ:
利润分配-利润归还投资 Profit appropriation - return investment by profit gkx<<)y
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y3'dV)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "+4r4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2QIo|$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q&wv{
期初未分配利润 Retained earnings, beginning of the year fEyc3K'5V
资本公积-股本溢价 Capital surplus - share premium 7{f{SIB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GIUyW
资本公积-接受现金捐赠 Capital surplus - cash donation %Vs
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资本公积-股权投资准备 Capital surplus - investment reserve Lez]{%+.`[
资本公积-拨款转入 Capital surplus - subsidiary twPD'X!r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation P?iQ{x}w~
资本公积-其他 Capital surplus - others \Q,5Ne'o
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #}'sknvM}
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~$4!C'0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #~qY%X
盈余公积-储备基金 Surplus reserve - reserve fund 0:>C v<N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CH=k=)() ]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @'?7au ''
主营业务收入 Sales AiV1
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主营业务成本 Cost of sales 8uetv
主营业务税金及附加 Sales tax -/6Ms%O
营业费用 Operating expenses BOW`{=
管理费用 General and administrative expenses !f8]gT zN
财务费用 Financial expenses /KCIb:U
投资收益 Investment income (_~Dyvo
其他业务收入 Other operating income =Xb:.
营业外收入 Non-operating income rJcZ a#
补贴收入 Subsidy income IeE6?!,)
其他业务支出 Other operating expenses *3!ixDX[r
营业外支出 Non-operating expenses Cqw`K P
所得税 Income tax TbhsOf!
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