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 %-l:_A
银行存款 Cash in bank >D/~|`=p
其他货币资金-外埠存款Other monetary assets - cash in other cities z\tJ~
其他货币资金-银行本票 Other monetary assets - cashier‘s check \Wc/kY3&
其他货币资金-银行汇票 Other monetary assets - bank draft 5 DB>zou
其他货币资金-信用卡 Other monetary assets - credit cards ElXe=5L\#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit AuTplO0_rE
其他货币资金-存出投资款 Other monetary assets - cash for investment fqb$_>3Ol
短期投资-股票投资 Investments - Short term - stocks 4c=kT@=jX
短期投资-债券投资 Investments - Short term - bonds 5Mr;6
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短期投资-基金投资 Investments - Short term - funds $Jm2,Yv
短期投资-其他投资 Investments - Short term - others =.E(p)fz
短期投资跌价准备 Provision for short-term investment zb/Xfu.)?6
长期股权投资-股票投资 Long term equity investment - stocks 1[l>D1F?
长期股权投资-其他股权投资 Long term equity investment - others l,u{:JC
长期债券投资-债券投资 Long term securities investemnt - bonds l~YNmmv _
长期债券投资-其他债权投资 Long term securities investment - others XQOprIJ
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长期投资减值准备 Provision for long-term investment {0e{!v
应收票据 Notes receivable d&bc>Vt
应收股利 Dividends receivable ?0mJBA
应收利息 Interest receivable d5y2Y/QO
应收帐款 Trade debtors rhTk}2@h
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #`4^zU)
预付帐款 Prepayment
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应收补贴款 Allowance receivable 0NtsFPO
其他应收款 Other debtors o'7ju~0L
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [\9(@Bx
其他流动资产 Other current assets ]zU<=b@
物资采购 Purchase 9'q /&uH
原材料 Raw materials ;lH,bX~5
包装物 Packing materials P$/A! r
低值易耗品 Low value consumbles E$tk1SVo
材料成本差异 Material cost difference [7 `Dgnmq
自制半成品 Self-manufactured goods &PuJV + y
库存商品 Finished goods ' 1'1T5x~
商品进销差价 Difference between purchase & sales of commodities $pfe2(8
委托加工物资 Consigned processiong material WlQ=CRY
委托代销商品 Consignment-out !otq
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受托代销商品 Consignment-in }8M`2HMFR
分期收款发出商品 Goods on instalment sales ]8>UII ,US
存货跌价准备 Provision for obsolete stocks #}7m'F
待摊费用 Prepaid expenses 8ex:OTzn|
待处理流动资产损益 Unsettled G/L on current assets @Q\$dneY
待处理固定资产损益 Unsettled G/L on fixed assets UT<bv}(J
委托贷款-本金 Consignment loan - principle L*01l"5
委托贷款-利息 Consignment loan - interest DUKmwKM"k
委托贷款-减值准备 Consignment loan - provision xO<-<sRA
固定资产-房屋建筑物 Fixed assets - Buildings (l8r>V
固定资产-机器设备 Fixed assets - Plant and machinery ,XG|oo-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures J5p!-N`NS
固定资产-运输设备 Fixed assets - Automobiles 7]xz8t
累计折旧 Accumulated depreciation BMWeD
固定资产减值准备 Impairment of fixed assets T:%wX9W
工程物资-专用材料 Project material - specific materials d)1sP0Z_@
工程物资-专用设备 Project material - specific equipment wu!_BCIy
工程物资-预付大型设备款 Project material - prepaid for equipment ^xw [d}0S
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q\t>D
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在建工程 Construction in progress ws2j:B
在建工程减值准备 Impairment of construction in progress 3b)T}g
固定资产清理 Disposal of fixed assets !BQ ELB$0
无形资产-专利权 Intangible assets - patent W/r?0E
无形资产-非专利技术 Intangible assets - industrial property and know-how Ya&\ly
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无形资产-商标权 Intangible assets - trademark rights =R;1vUio
无形资产-土地使用权 Intangible assets - land use rights 8wpwJs&V
无形资产-商誉 Intangible assets - goodwill H"GE\
无形资产减值准备 Impairment of intangible assets .cT$h?+jyl
长期待摊费用 Deferred assets Na 9l#
未确认融资费用 Unrecognized finance fees 0SCW2/o8
其他长期资产 Other long term assets [^d6cMEOlc
递延税款借项 Deferred assets debits W[X!P)=w]
应付票据 Notes payable #D LT-G0
应付帐款 Trade creditors %{~mk[d3
预收帐款 Adanvances from customers e|5B1
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代销商品款 Consignment-in payables `-K)K<
其他应交款 Other payable to government :KV,:13`D
其他应付款 Other creditors @7l=+`.i
应付股利 Proposed dividends OZB}aow
待转资产价值 Donated assets .`Old{<
预计负债 Accrued liabilities 1Q&WoJLfR
应付短期债券 Short-term debentures payable E0)mI)RW.
其他流动负债 Other current liabilities Z_V&IQo-7
预提费用 Accrued expenses QV'3O|
应付工资 Payroll payable n?e@):
应付福利费 Welfare payable sx( l
短期借款-抵押借款 Bank loans - Short term - pledged `YmI'
短期借款-信用借款 Bank loans - Short term - credit &pM
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短期借款-担保借款 Bank loans - Short term - guaranteed llaZP(pJ
一年内到期长期借款 Long term loans due within one year (m3I#L
一年内到期长期应付款 Long term payable due within one year nL+YL
长期借款 Bank loans - Long term OZC/+"\,
应付债券-债券面值 Bond payable - Par value z)W#&JFF
应付债券-债券溢价 Bond payable - Excess |+;K
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应付债券-债券折价 Bond payable - Discount xH`j7qK.
应付债券-应计利息 Bond payable - Accrued interest <7FP"YU
长期应付款 Long term payable 0bPJEEd
专项应付款 Specific payable fJn3"D'
其他长期负债 Other long term liabilities cfC; eRgq~
应交税金-所得税 Tax payable - income tax Y6f+__O
应交税金-增值税 Tax payable - VAT jWv3O&+?X
应交税金-营业税 Tax payable - business tax /[nZ#zj!3
应交税金-消费税 Tax payable - consumable tax !|Xl 8lV`
应交税金-其他 Tax payable - others (ju
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递延税款贷项 Deferred taxation credit ??\*D9rCn
股本 Share capital O
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已归还投资 Investment returned m.HX2(&\3
利润分配-其他转入 Profit appropriation - other transfer in gB{]yA"('
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9#s95RO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [!:-m6
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利润分配-提取储备基金 Profit appropriation - reserve fund /H j
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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 Ft"&NtXeZZ
利润分配-利润归还投资 Profit appropriation - return investment by profit anz9lG
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends k67i`f=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,Y g5X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J:~[j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n&YW".iG
期初未分配利润 Retained earnings, beginning of the year 6_9:Eb=^v!
资本公积-股本溢价 Capital surplus - share premium N'eQ>2>O@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iJdrY6qd
资本公积-接受现金捐赠 Capital surplus - cash donation ~.4W,QLuD
资本公积-股权投资准备 Capital surplus - investment reserve \sHy. {
资本公积-拨款转入 Capital surplus - subsidiary 7}#*3*]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B{OW}D$P#
资本公积-其他 Capital surplus - others >ggk>s|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A"\P&kqMV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x ^M5D+o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j'#jnP*P
盈余公积-储备基金 Surplus reserve - reserve fund !!-}ttFA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r}_Lb.1]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8u:v:>D.'
主营业务收入 Sales `Ct'/h{
主营业务成本 Cost of sales {FV,j.D
主营业务税金及附加 Sales tax kwDh
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营业费用 Operating expenses Nh1e1m?
管理费用 General and administrative expenses /`4v"f0V
财务费用 Financial expenses V5e \%
投资收益 Investment income e9z$+h
其他业务收入 Other operating income Lo|NE[b:G
营业外收入 Non-operating income v2M
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补贴收入 Subsidy income XI@6a9Uk
其他业务支出 Other operating expenses RI[7M (
营业外支出 Non-operating expenses PmPyb>HK=P
所得税 Income tax ibZt2@GB)I
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