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 。 XM9}ax
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现金 Cash in hand X9J&OQ[W
银行存款 Cash in bank #- l1(m
其他货币资金-外埠存款Other monetary assets - cash in other cities {0&'XA=j
其他货币资金-银行本票 Other monetary assets - cashier‘s check B4hT(;k
其他货币资金-银行汇票 Other monetary assets - bank draft b5-W K;
其他货币资金-信用卡 Other monetary assets - credit cards h!vq~g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit x&n gCB@O
其他货币资金-存出投资款 Other monetary assets - cash for investment "sM
3NY
短期投资-股票投资 Investments - Short term - stocks 9Y6Ear .W
短期投资-债券投资 Investments - Short term - bonds _{eH"
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短期投资-基金投资 Investments - Short term - funds `t@Rh~B
短期投资-其他投资 Investments - Short term - others s+EJXoxw
短期投资跌价准备 Provision for short-term investment t_VF=B^LuR
长期股权投资-股票投资 Long term equity investment - stocks u%o2BLx
长期股权投资-其他股权投资 Long term equity investment - others H=_ Wio
长期债券投资-债券投资 Long term securities investemnt - bonds kp{q5J6/
长期债券投资-其他债权投资 Long term securities investment - others 8?YWE62
长期投资减值准备 Provision for long-term investment h{J=Rq
应收票据 Notes receivable ^an3&
应收股利 Dividends receivable *dTI4k
应收利息 Interest receivable 4axc05
应收帐款 Trade debtors >=T\=y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >~nc7j
u
预付帐款 Prepayment ^Yz.}a##w2
应收补贴款 Allowance receivable lY.{v]i }
其他应收款 Other debtors zqDG#}3f^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors uxxS."~
其他流动资产 Other current assets Za*QX|
物资采购 Purchase ,KfBG<3
原材料 Raw materials L~WC9xguDl
包装物 Packing materials m(B,a,g<
低值易耗品 Low value consumbles w9Eb\
An
材料成本差异 Material cost difference ?3I93Bt7
自制半成品 Self-manufactured goods -0 e&>H%
库存商品 Finished goods [K*>W[n
商品进销差价 Difference between purchase & sales of commodities W=[..d
委托加工物资 Consigned processiong material QSaJb?I
委托代销商品 Consignment-out &fyT}MA
受托代销商品 Consignment-in OdZLJt?g
分期收款发出商品 Goods on instalment sales B{In
"R8
存货跌价准备 Provision for obsolete stocks I^CKq?V?:
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets 3U_,4qf
待处理固定资产损益 Unsettled G/L on fixed assets e5"?ol0
委托贷款-本金 Consignment loan - principle b<1k$0J6
委托贷款-利息 Consignment loan - interest Hq>"rrVhx
委托贷款-减值准备 Consignment loan - provision )\!-n]+A
固定资产-房屋建筑物 Fixed assets - Buildings h
rksPK"s2
固定资产-机器设备 Fixed assets - Plant and machinery YFGQPg
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K|OowM4tv
固定资产-运输设备 Fixed assets - Automobiles qv+8wJ((
累计折旧 Accumulated depreciation #S*@RKSE|7
固定资产减值准备 Impairment of fixed assets K;n5[o&c
工程物资-专用材料 Project material - specific materials >h[ {_+
工程物资-专用设备 Project material - specific equipment wG,"ZN
工程物资-预付大型设备款 Project material - prepaid for equipment ranlbxp2l
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "1-|ahW
在建工程 Construction in progress ';CL;A ;
在建工程减值准备 Impairment of construction in progress e%B;8)7
固定资产清理 Disposal of fixed assets 2E*k@
无形资产-专利权 Intangible assets - patent -UhSy>m
无形资产-非专利技术 Intangible assets - industrial property and know-how x}c%8dO#J
无形资产-商标权 Intangible assets - trademark rights @S-p[u
无形资产-土地使用权 Intangible assets - land use rights hv6w=?
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无形资产-商誉 Intangible assets - goodwill jOE~?{8m
无形资产减值准备 Impairment of intangible assets #nzVgV]
长期待摊费用 Deferred assets " iKX-VIl
未确认融资费用 Unrecognized finance fees Zl:Z31
其他长期资产 Other long term assets [h3y8O
递延税款借项 Deferred assets debits %. zcE@7*
应付票据 Notes payable ]Zj6W9]m
应付帐款 Trade creditors w<4,;FFlZ/
预收帐款 Adanvances from customers 7p!w(N?s
代销商品款 Consignment-in payables ]xYm@%>6
其他应交款 Other payable to government \0^ZNa?
其他应付款 Other creditors ,o_Ur.UJ
应付股利 Proposed dividends ]h`<E~
待转资产价值 Donated assets >o#^)LN
预计负债 Accrued liabilities W l4T}j
应付短期债券 Short-term debentures payable IhRYV`:
其他流动负债 Other current liabilities uqN:I)>[P
预提费用 Accrued expenses Z6`oGFq
应付工资 Payroll payable 7w
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应付福利费 Welfare payable gLH#UwfJ
短期借款-抵押借款 Bank loans - Short term - pledged !OO{qw(*g
短期借款-信用借款 Bank loans - Short term - credit YXBU9T{r
短期借款-担保借款 Bank loans - Short term - guaranteed m V U(b,
一年内到期长期借款 Long term loans due within one year ,J(+%#$UT
一年内到期长期应付款 Long term payable due within one year )Q!3p={
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长期借款 Bank loans - Long term itp$c|{
应付债券-债券面值 Bond payable - Par value EZz`pE
应付债券-债券溢价 Bond payable - Excess M<
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应付债券-债券折价 Bond payable - Discount i;yr=S,a0/
应付债券-应计利息 Bond payable - Accrued interest |PI]v`[
长期应付款 Long term payable +mr\AAFn
专项应付款 Specific payable ,IODV`L
其他长期负债 Other long term liabilities Yy_o*Ozq
应交税金-所得税 Tax payable - income tax X5M{
No>z
应交税金-增值税 Tax payable - VAT pO;BX5(x
应交税金-营业税 Tax payable - business tax AIx,c1G]K
应交税金-消费税 Tax payable - consumable tax TDMyZ!d
应交税金-其他 Tax payable - others xz#.3|_('
递延税款贷项 Deferred taxation credit =36e&z-#
股本 Share capital X+:>&&9
已归还投资 Investment returned 9Xr @ll
利润分配-其他转入 Profit appropriation - other transfer in bhIyq4N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T{L{<+9%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5_d=~whO&2
利润分配-提取储备基金 Profit appropriation - reserve fund \w]c<gM K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <Bmqox0
利润分配-利润归还投资 Profit appropriation - return investment by profit }iK_7g`yKa
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0>E0}AvkT
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iTt#%Fs)4M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K]b_JDEk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E2PMcT{)_
期初未分配利润 Retained earnings, beginning of the year A(xCW+h@)
资本公积-股本溢价 Capital surplus - share premium zeXMi:X
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q$;'
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资本公积-接受现金捐赠 Capital surplus - cash donation {U`B|
资本公积-股权投资准备 Capital surplus - investment reserve .q>4?
+
资本公积-拨款转入 Capital surplus - subsidiary OZw<YR
资本公积-外币资本折算差额 Capital surplus - foreign currency translation D-/
aS5wM
资本公积-其他 Capital surplus - others A ko}
v"d
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )"&$.bWn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (,J`!Y hS
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w(P\+ m <%
盈余公积-储备基金 Surplus reserve - reserve fund h%hE$2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tz=YSQy$9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /R_*u4}iD
主营业务收入 Sales +Rtz`V1d
主营业务成本 Cost of sales .Y.{j4[LQ
主营业务税金及附加 Sales tax lZ3o3"
营业费用 Operating expenses +!(W>4F
管理费用 General and administrative expenses G]Jchg <
财务费用 Financial expenses
`q ;79t
投资收益 Investment income ~/@5&