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 。 Wz R)R9x]
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现金 Cash in hand Hci>q`p#
银行存款 Cash in bank [S]q'c)
其他货币资金-外埠存款Other monetary assets - cash in other cities 3SbZD
其他货币资金-银行本票 Other monetary assets - cashier‘s check UMNNAX
其他货币资金-银行汇票 Other monetary assets - bank draft :,v(lq
其他货币资金-信用卡 Other monetary assets - credit cards YwY?tOxBe
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9&zR
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其他货币资金-存出投资款 Other monetary assets - cash for investment z]%@r 7
短期投资-股票投资 Investments - Short term - stocks ?&,6Y'"
短期投资-债券投资 Investments - Short term - bonds k0PwAt)65
短期投资-基金投资 Investments - Short term - funds a""9%./B
短期投资-其他投资 Investments - Short term - others bp?TO]LH
短期投资跌价准备 Provision for short-term investment (t5y$bc
长期股权投资-股票投资 Long term equity investment - stocks q[P> s{"
长期股权投资-其他股权投资 Long term equity investment - others uMGy-c
长期债券投资-债券投资 Long term securities investemnt - bonds Nlm}'Xt
长期债券投资-其他债权投资 Long term securities investment - others ]Z\ W%'q+
长期投资减值准备 Provision for long-term investment +?3RC$jyw
应收票据 Notes receivable 9'~qA(=.?
应收股利 Dividends receivable Rl0"9D87z
应收利息 Interest receivable Uv.Xw} q
应收帐款 Trade debtors &-^*D%9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors tAep_GR
预付帐款 Prepayment "38<14V
应收补贴款 Allowance receivable MW+DqT.h
其他应收款 Other debtors tFn[U#'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,3}+t6O"
其他流动资产 Other current assets (O09HY:
物资采购 Purchase
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原材料 Raw materials $,r%@'= &
包装物 Packing materials Cpd>xXZz&S
低值易耗品 Low value consumbles ^fd*KM
材料成本差异 Material cost difference 3"0QW4A
自制半成品 Self-manufactured goods /{8Y,pZbu
库存商品 Finished goods ./7-[d
商品进销差价 Difference between purchase & sales of commodities H@zv-{}T8
委托加工物资 Consigned processiong material [{xY3WS
委托代销商品 Consignment-out -b+)Dp~$p
受托代销商品 Consignment-in t'W6Fmwkx
分期收款发出商品 Goods on instalment sales !E00I0W
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存货跌价准备 Provision for obsolete stocks ,*lns.|n
待摊费用 Prepaid expenses IN1n^f$:
待处理流动资产损益 Unsettled G/L on current assets ]x8Y]wAU&{
待处理固定资产损益 Unsettled G/L on fixed assets B$s6|~
委托贷款-本金 Consignment loan - principle Ym]g0a
委托贷款-利息 Consignment loan - interest o8E<_rei
委托贷款-减值准备 Consignment loan - provision hF^JSCDz l
固定资产-房屋建筑物 Fixed assets - Buildings s/~[/2[bnf
固定资产-机器设备 Fixed assets - Plant and machinery LHOt(5VY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <)O#Y76s
固定资产-运输设备 Fixed assets - Automobiles XZ$g~r
累计折旧 Accumulated depreciation tQ'R(H`
固定资产减值准备 Impairment of fixed assets r:0RvWif
工程物资-专用材料 Project material - specific materials 5M
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工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment (?XIhpd
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (kK8
Ox fF
在建工程 Construction in progress p\'X%R
在建工程减值准备 Impairment of construction in progress uW[AnQ1
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固定资产清理 Disposal of fixed assets dXY}B=C
无形资产-专利权 Intangible assets - patent d^IX(y*$
无形资产-非专利技术 Intangible assets - industrial property and know-how $`0^E#Nl
无形资产-商标权 Intangible assets - trademark rights L!/{
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无形资产-土地使用权 Intangible assets - land use rights V5h_uGOD
无形资产-商誉 Intangible assets - goodwill MGwXZ7?E
无形资产减值准备 Impairment of intangible assets $[cB6
长期待摊费用 Deferred assets p'@z}T?F
未确认融资费用 Unrecognized finance fees ?_ uan
其他长期资产 Other long term assets GP^^
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递延税款借项 Deferred assets debits A9D
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应付票据 Notes payable w
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应付帐款 Trade creditors v/]xdP^Z
预收帐款 Adanvances from customers #|:q"l9
代销商品款 Consignment-in payables F!C<^q~!
其他应交款 Other payable to government zKYN5|17
其他应付款 Other creditors `+TC@2-?
应付股利 Proposed dividends FRPd
fo37
待转资产价值 Donated assets Td^62D;
预计负债 Accrued liabilities @{<^rLt
应付短期债券 Short-term debentures payable srImk6YD
其他流动负债 Other current liabilities u,72Mm>
预提费用 Accrued expenses 7I(QTc)*
应付工资 Payroll payable ~$
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应付福利费 Welfare payable $'*{&/@
短期借款-抵押借款 Bank loans - Short term - pledged ^eRbp?H*T
短期借款-信用借款 Bank loans - Short term - credit <7ag=IgDy
短期借款-担保借款 Bank loans - Short term - guaranteed Gh{9nM_\"
一年内到期长期借款 Long term loans due within one year i}<fg*6@E
一年内到期长期应付款 Long term payable due within one year |N^8zo :
长期借款 Bank loans - Long term 5?j#
应付债券-债券面值 Bond payable - Par value Ix=(f0|
应付债券-债券溢价 Bond payable - Excess 2ss*&BR.
应付债券-债券折价 Bond payable - Discount 7Fa1utVI
应付债券-应计利息 Bond payable - Accrued interest 9a1R"%Z
长期应付款 Long term payable brCL"g|}
专项应付款 Specific payable l0',B*og
其他长期负债 Other long term liabilities KUq(&H7
应交税金-所得税 Tax payable - income tax YO@~y*,
应交税金-增值税 Tax payable - VAT XK0lv
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应交税金-营业税 Tax payable - business tax /b4>0DXT5
应交税金-消费税 Tax payable - consumable tax +H?
XqSC
应交税金-其他 Tax payable - others Y{4
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递延税款贷项 Deferred taxation credit 6k37RpgH
股本 Share capital yzNDXA.
已归还投资 Investment returned ,MLAW
利润分配-其他转入 Profit appropriation - other transfer in v]q"{c/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve YZ->ep}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f.v JJa
利润分配-提取储备基金 Profit appropriation - reserve fund mI^S% HT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d.U"lP/)D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !.|A}8nK
利润分配-利润归还投资 Profit appropriation - return investment by profit
Q? Xqf7y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6LT.ng
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _*t75e$-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >dDcm
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <@n3vO6
期初未分配利润 Retained earnings, beginning of the year q{q;X{
资本公积-股本溢价 Capital surplus - share premium 2rf#Bq?7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ICWHEot
资本公积-接受现金捐赠 Capital surplus - cash donation IJZx$8&A
资本公积-股权投资准备 Capital surplus - investment reserve `7V'A
资本公积-拨款转入 Capital surplus - subsidiary ~!Rf5QA85
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ivq|-LDNc
资本公积-其他 Capital surplus - others Z+Fh I^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N;cSR\Ng
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P$/Y9o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *>lXCx
盈余公积-储备基金 Surplus reserve - reserve fund d8^S~7
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4)snt3k
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |
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主营业务收入 Sales $cO-+Mr-~
主营业务成本 Cost of sales ae+*gkPv8
主营业务税金及附加 Sales tax wFL7JwK:G
营业费用 Operating expenses T<0V ^B7
管理费用 General and administrative expenses - l0X]&Ex
财务费用 Financial expenses hi ),PfAV
投资收益 Investment income gp^xl>E
其他业务收入 Other operating income v@:m8Y(t
营业外收入 Non-operating income 4_ZH Y?VRd
补贴收入 Subsidy income $j0<ef!
其他业务支出 Other operating expenses (%]M a
营业外支出 Non-operating expenses VQ2B|v
所得税 Income tax 7C@m(oK
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