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 。 `n5|4yaG~
$ n
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现金 Cash in hand ;QgJw2G
银行存款 Cash in bank Is?0q@
其他货币资金-外埠存款Other monetary assets - cash in other cities i~l0XjQbs
其他货币资金-银行本票 Other monetary assets - cashier‘s check W W==
其他货币资金-银行汇票 Other monetary assets - bank draft K*CO%:,-
其他货币资金-信用卡 Other monetary assets - credit cards P8;|>OLZ)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit u-j Gv| ,|
其他货币资金-存出投资款 Other monetary assets - cash for investment >`s2s@Mx
短期投资-股票投资 Investments - Short term - stocks 3G5i+9Nt.L
短期投资-债券投资 Investments - Short term - bonds z
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短期投资-基金投资 Investments - Short term - funds M;3uG/E\
短期投资-其他投资 Investments - Short term - others #^Sd r-
短期投资跌价准备 Provision for short-term investment )v
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长期股权投资-股票投资 Long term equity investment - stocks =b !f
长期股权投资-其他股权投资 Long term equity investment - others 5=Gq
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长期债券投资-债券投资 Long term securities investemnt - bonds Q[8L='E
长期债券投资-其他债权投资 Long term securities investment - others 4MIL#1s
长期投资减值准备 Provision for long-term investment Hh54&YKZ
应收票据 Notes receivable fn;7Nf7{
应收股利 Dividends receivable 5O*.qp?
应收利息 Interest receivable l'-iIbKX
应收帐款 Trade debtors a.c2ScXG
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors o
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预付帐款 Prepayment 3go
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应收补贴款 Allowance receivable zy5@K)
其他应收款 Other debtors "t4~xs`~X
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {-<h5_h@
其他流动资产 Other current assets 7nIg3s%
物资采购 Purchase wIi(p5*
原材料 Raw materials WWq)CwR
包装物 Packing materials QD /| zi
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods JLc\KVmF
库存商品 Finished goods 1z[WJ}$u
商品进销差价 Difference between purchase & sales of commodities E})PNf;
委托加工物资 Consigned processiong material m,*t}j0 7
委托代销商品 Consignment-out 8]2S'mxE
受托代销商品 Consignment-in D2?~03c
分期收款发出商品 Goods on instalment sales #lV&U
存货跌价准备 Provision for obsolete stocks V-J\!CHX
待摊费用 Prepaid expenses 6OIA>%{
待处理流动资产损益 Unsettled G/L on current assets %{o5}TqD
待处理固定资产损益 Unsettled G/L on fixed assets hQHV]xW
委托贷款-本金 Consignment loan - principle Hhfqb"2on
委托贷款-利息 Consignment loan - interest /mqEc9sq,
委托贷款-减值准备 Consignment loan - provision nQ/(*d
固定资产-房屋建筑物 Fixed assets - Buildings SznNvd <
固定资产-机器设备 Fixed assets - Plant and machinery I9tdr<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e|Lh~sVq
固定资产-运输设备 Fixed assets - Automobiles ~_^nWT*BV
累计折旧 Accumulated depreciation #4~Ivj
固定资产减值准备 Impairment of fixed assets -
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工程物资-专用材料 Project material - specific materials Xo]FOJ5
工程物资-专用设备 Project material - specific equipment qK(?\t$
工程物资-预付大型设备款 Project material - prepaid for equipment Yxi.A$g
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,uDB]
在建工程 Construction in progress QN*'MA"M
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets _3kAN.g
无形资产-专利权 Intangible assets - patent I /> .P
无形资产-非专利技术 Intangible assets - industrial property and know-how ))30
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无形资产-商标权 Intangible assets - trademark rights ~#) DJ
无形资产-土地使用权 Intangible assets - land use rights N
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无形资产-商誉 Intangible assets - goodwill MIi:\m5
无形资产减值准备 Impairment of intangible assets 2BRY2EF
长期待摊费用 Deferred assets p?6w/ n
未确认融资费用 Unrecognized finance fees 7!L"ef62o
其他长期资产 Other long term assets shP,-Vs#
递延税款借项 Deferred assets debits xr.fZMOh4
应付票据 Notes payable kdgQ -UN$
应付帐款 Trade creditors t'R&$;z@b
预收帐款 Adanvances from customers O%
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代销商品款 Consignment-in payables %Ix^Xb0
其他应交款 Other payable to government b"{7f
其他应付款 Other creditors -C.eXR{s
应付股利 Proposed dividends =`.9 V<
待转资产价值 Donated assets /z5j.TMs
预计负债 Accrued liabilities 8G(wYlxi
应付短期债券 Short-term debentures payable qj=12;
其他流动负债 Other current liabilities IvH0sS`F
预提费用 Accrued expenses .VWH
应付工资 Payroll payable &hqGGfVsd
应付福利费 Welfare payable \s+<w3
短期借款-抵押借款 Bank loans - Short term - pledged %Z.>)R4
短期借款-信用借款 Bank loans - Short term - credit P +oCcYp
短期借款-担保借款 Bank loans - Short term - guaranteed %o*afd
一年内到期长期借款 Long term loans due within one year MhJq~G p
一年内到期长期应付款 Long term payable due within one year i[WTp??Uv
长期借款 Bank loans - Long term |V:k8Ab
应付债券-债券面值 Bond payable - Par value uw;s](~E
应付债券-债券溢价 Bond payable - Excess l3(k
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest qdO^)uJJ
长期应付款 Long term payable BKV vu}V(o
专项应付款 Specific payable +O9l@X$l=
其他长期负债 Other long term liabilities Mt-y{*6!k
应交税金-所得税 Tax payable - income tax :t9(T?2
应交税金-增值税 Tax payable - VAT S@Jl_`<
应交税金-营业税 Tax payable - business tax ,!bOzth2>K
应交税金-消费税 Tax payable - consumable tax M.H4ud
应交税金-其他 Tax payable - others ilpg()
递延税款贷项 Deferred taxation credit
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股本 Share capital Ntg#-_]
已归还投资 Investment returned AF **@
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利润分配-其他转入 Profit appropriation - other transfer in */?L_\7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x$6-7<p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @CWfhc-Ub
利润分配-提取储备基金 Profit appropriation - reserve fund AE^&hH0^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5%,n[qj4IT
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b]CJf8'u
利润分配-利润归还投资 Profit appropriation - return investment by profit %xWmzdn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;?%2dv2d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PMkwY{.u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dt.OZ4w5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `M"b L|[R
期初未分配利润 Retained earnings, beginning of the year ZYu^Q6b3
资本公积-股本溢价 Capital surplus - share premium x"U/M?l
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gf]oRNP,N
资本公积-接受现金捐赠 Capital surplus - cash donation ;41s&~eR
资本公积-股权投资准备 Capital surplus - investment reserve SLZv`
资本公积-拨款转入 Capital surplus - subsidiary G{ F>=z"(l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <%) :'0q&
资本公积-其他 Capital surplus - others lm-ubzJN
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y$\K@B4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qY#*zx
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;
Sh|6
盈余公积-储备基金 Surplus reserve - reserve fund ,gD30Pylz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _v]I6<!5U
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |oO0%#1H
主营业务收入 Sales $#"}g#u
主营业务成本 Cost of sales _%<7!|"
主营业务税金及附加 Sales tax ki}Uw#
营业费用 Operating expenses 2Uu,Vv
管理费用 General and administrative expenses '_(oa<g
财务费用 Financial expenses XwlUkw"q
投资收益 Investment income |%zhwDQ.
其他业务收入 Other operating income t}NxD`8
营业外收入 Non-operating income Fd|:7NRA<
补贴收入 Subsidy income "fz-h
其他业务支出 Other operating expenses c WK@O>
营业外支出 Non-operating expenses 4+l7v?:Pr
所得税 Income tax @0B<b7Jv
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