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 。 }ArpPU
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现金 Cash in hand Scm36sT{
银行存款 Cash in bank NG&_?|OmV
其他货币资金-外埠存款Other monetary assets - cash in other cities eas:6Q)
其他货币资金-银行本票 Other monetary assets - cashier‘s check LK9g0_
其他货币资金-银行汇票 Other monetary assets - bank draft Z=5qX2fy1*
其他货币资金-信用卡 Other monetary assets - credit cards 3Ug
其他货币资金-信用证保证金 Other monetary assets - L/C deposit S{Hx]\
其他货币资金-存出投资款 Other monetary assets - cash for investment )2q
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短期投资-股票投资 Investments - Short term - stocks qB]i
6*
短期投资-债券投资 Investments - Short term - bonds =,!\~`^
短期投资-基金投资 Investments - Short term - funds HS>f1
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短期投资-其他投资 Investments - Short term - others nP~({:l8X
短期投资跌价准备 Provision for short-term investment RR;AJ8wd
长期股权投资-股票投资 Long term equity investment - stocks H y"x
长期股权投资-其他股权投资 Long term equity investment - others oY~ Dg
长期债券投资-债券投资 Long term securities investemnt - bonds Z4$cyL'$P
长期债券投资-其他债权投资 Long term securities investment - others RC|!+
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长期投资减值准备 Provision for long-term investment Z|9u]xL
应收票据 Notes receivable if;71ZE
应收股利 Dividends receivable 4Tc&IwR
应收利息 Interest receivable Y!q!5Crfi
应收帐款 Trade debtors |sZ!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors t%zpNd2lk
预付帐款 Prepayment [+*$\
应收补贴款 Allowance receivable <WXzh5D2
其他应收款 Other debtors H`8``#-|@S
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f=!PllxL:
其他流动资产 Other current assets
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物资采购 Purchase X7UuwIIP
原材料 Raw materials ^ 5VK>
包装物 Packing materials q{
2I_[p
低值易耗品 Low value consumbles dUgrKDNyA
材料成本差异 Material cost difference K'iIJA*Sn
自制半成品 Self-manufactured goods n26Y]7N
库存商品 Finished goods _ ~RpGX
商品进销差价 Difference between purchase & sales of commodities iz(u=/*\
委托加工物资 Consigned processiong material ?.c;oS|
委托代销商品 Consignment-out cWGDee(
受托代销商品 Consignment-in (\"k&O{
分期收款发出商品 Goods on instalment sales O?8Ni=]
存货跌价准备 Provision for obsolete stocks sG~<M"znV
待摊费用 Prepaid expenses cH<q:OYi
待处理流动资产损益 Unsettled G/L on current assets 58%'UwKn
待处理固定资产损益 Unsettled G/L on fixed assets /!}'t
委托贷款-本金 Consignment loan - principle 2nb:)
委托贷款-利息 Consignment loan - interest sC00un%
委托贷款-减值准备 Consignment loan - provision 2M)]!lYy
固定资产-房屋建筑物 Fixed assets - Buildings (qn2
xrV
固定资产-机器设备 Fixed assets - Plant and machinery s%iOUL2/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Nf3.\eR
固定资产-运输设备 Fixed assets - Automobiles :[@k<8<]
累计折旧 Accumulated depreciation %8aC1x
固定资产减值准备 Impairment of fixed assets KtS)'jf
工程物资-专用材料 Project material - specific materials IfO;S*Qt
工程物资-专用设备 Project material - specific equipment UgB'[@McS
工程物资-预付大型设备款 Project material - prepaid for equipment AeIrr*~]B
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _ 46X%k
在建工程 Construction in progress RUCPV[{b
在建工程减值准备 Impairment of construction in progress (nW67YTr
固定资产清理 Disposal of fixed assets w(L>#?
无形资产-专利权 Intangible assets - patent p
<eC<dtu
无形资产-非专利技术 Intangible assets - industrial property and know-how %puLr'Y
无形资产-商标权 Intangible assets - trademark rights C
]Si|D
无形资产-土地使用权 Intangible assets - land use rights #{r#;+
无形资产-商誉 Intangible assets - goodwill 2=-utN@Z
无形资产减值准备 Impairment of intangible assets x?x`oirh
长期待摊费用 Deferred assets "+KJop
未确认融资费用 Unrecognized finance fees Mcw4!{l`
其他长期资产 Other long term assets l?Y_~Wuw
递延税款借项 Deferred assets debits c8)/:xxl
应付票据 Notes payable O 2{)WWOT
应付帐款 Trade creditors Z') pf
预收帐款 Adanvances from customers 9 7%0;a8
代销商品款 Consignment-in payables rQ4*k'lA:
其他应交款 Other payable to government dAP|:&y@
其他应付款 Other creditors nqR?l4 DX
应付股利 Proposed dividends ,3v+PIcMM+
待转资产价值 Donated assets [w
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预计负债 Accrued liabilities ?EMK8;
应付短期债券 Short-term debentures payable *KK+X07
其他流动负债 Other current liabilities QQk{\PV
预提费用 Accrued expenses o
sbHs$C
应付工资 Payroll payable z
sQo$p
应付福利费 Welfare payable EG'[`<*h
短期借款-抵押借款 Bank loans - Short term - pledged ~/_9P Fk
短期借款-信用借款 Bank loans - Short term - credit sDqe(x}a
短期借款-担保借款 Bank loans - Short term - guaranteed [LT^sb
一年内到期长期借款 Long term loans due within one year v]2S`ffP
一年内到期长期应付款 Long term payable due within one year e]ig
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长期借款 Bank loans - Long term qo+N,x9o
应付债券-债券面值 Bond payable - Par value HhA -[p
应付债券-债券溢价 Bond payable - Excess kH*P n'
应付债券-债券折价 Bond payable - Discount =U
OLT>!
应付债券-应计利息 Bond payable - Accrued interest Kzy/9
长期应付款 Long term payable n<Svwa}
专项应付款 Specific payable u^I(Ny
其他长期负债 Other long term liabilities s)voII&
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT DPe]daF
应交税金-营业税 Tax payable - business tax <0|9T
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应交税金-消费税 Tax payable - consumable tax nM=e]qH
应交税金-其他 Tax payable - others 1{pmKPu
递延税款贷项 Deferred taxation credit n?#!VN3
股本 Share capital ?&WYjTU]H
已归还投资 Investment returned (-7ZI"Ku
利润分配-其他转入 Profit appropriation - other transfer in +i `*lBup$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8$xPex~2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZWc+),X
利润分配-提取储备基金 Profit appropriation - reserve fund K.tlo^#^B[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -O:_!\uA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5_K5?N
利润分配-利润归还投资 Profit appropriation - return investment by profit 39e;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @e~]t}fH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wYeB)1.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JnD{J`:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y$Zj?Dd#
期初未分配利润 Retained earnings, beginning of the year Auy".br'
资本公积-股本溢价 Capital surplus - share premium CR4rDh8z a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $
E1Tb{'
资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve PDx)S7+w[
资本公积-拨款转入 Capital surplus - subsidiary 71Fe
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation Kj=gm .
资本公积-其他 Capital surplus - others ydl jw
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m(D]qYwh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7k{2Upg;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NX* O_/
盈余公积-储备基金 Surplus reserve - reserve fund -y) ,Y
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,lYaA5&I
盈余公积-利润归还投资 Surplus reserve - reture investment by investment qOCJT Og7
主营业务收入 Sales \`'KlF2
主营业务成本 Cost of sales NQTnhiM7$
主营业务税金及附加 Sales tax E
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营业费用 Operating expenses #$S}3
o
管理费用 General and administrative expenses 3K/Df#
财务费用 Financial expenses $<@\-vYvr@
投资收益 Investment income I"L;L?\S
其他业务收入 Other operating income FD7H@L5
营业外收入 Non-operating income A )nW
补贴收入 Subsidy income Ftb%{[0}u3
其他业务支出 Other operating expenses xtV[p4U
营业外支出 Non-operating expenses O[~x_xeW
所得税 Income tax XR# ;{p+b
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