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 。 8)&H=#E
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现金 Cash in hand m
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银行存款 Cash in bank yb1A(~
其他货币资金-外埠存款Other monetary assets - cash in other cities R XkE"H{
其他货币资金-银行本票 Other monetary assets - cashier‘s check KW+ps16~
其他货币资金-银行汇票 Other monetary assets - bank draft v
1?P$f*g
其他货币资金-信用卡 Other monetary assets - credit cards W@GcE;#-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit v)N8vFdd
其他货币资金-存出投资款 Other monetary assets - cash for investment aSi:(w
短期投资-股票投资 Investments - Short term - stocks o^wj_#ai$
短期投资-债券投资 Investments - Short term - bonds lY[>}L*H8
短期投资-基金投资 Investments - Short term - funds NDglse
短期投资-其他投资 Investments - Short term - others E B)j&y_
短期投资跌价准备 Provision for short-term investment -N(y+~wN
长期股权投资-股票投资 Long term equity investment - stocks &ME[H
长期股权投资-其他股权投资 Long term equity investment - others ZalG/PFy
长期债券投资-债券投资 Long term securities investemnt - bonds M6vW}APH[n
长期债券投资-其他债权投资 Long term securities investment - others HdGAE1eU]}
长期投资减值准备 Provision for long-term investment <~!7? ak
应收票据 Notes receivable ~j" aJ /
应收股利 Dividends receivable
81
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应收利息 Interest receivable >^ 0JlL`XG
应收帐款 Trade debtors 4NUCLr7Y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors m{`O.6# O
预付帐款 Prepayment yc8FEn!)&
应收补贴款 Allowance receivable 8K*X]Z h
其他应收款 Other debtors h ^g"FSzP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ca*USM
其他流动资产 Other current assets b[$%Wg
物资采购 Purchase FjRJSMwO,
原材料 Raw materials Qf0$Z.-
包装物 Packing materials u{"o*udU
低值易耗品 Low value consumbles 17tph;
材料成本差异 Material cost difference V7
%G?
自制半成品 Self-manufactured goods a8rsF
库存商品 Finished goods V:9| 9$G
商品进销差价 Difference between purchase & sales of commodities kEf}yTy
委托加工物资 Consigned processiong material Q4{%)}2$
委托代销商品 Consignment-out aj51%wKMb:
受托代销商品 Consignment-in l %=yT6
分期收款发出商品 Goods on instalment sales 9~I\Wj
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存货跌价准备 Provision for obsolete stocks h']RP
待摊费用 Prepaid expenses >Bq;Z
}EV
待处理流动资产损益 Unsettled G/L on current assets p<Wb^BE
待处理固定资产损益 Unsettled G/L on fixed assets YR'?f
r
委托贷款-本金 Consignment loan - principle ,w,>pO'[
委托贷款-利息 Consignment loan - interest 7)O?jc
委托贷款-减值准备 Consignment loan - provision p/
pVMR
固定资产-房屋建筑物 Fixed assets - Buildings fc._*y#AS
固定资产-机器设备 Fixed assets - Plant and machinery TyD*m$`y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ~`
@dI
固定资产-运输设备 Fixed assets - Automobiles U2 <*BRJ
累计折旧 Accumulated depreciation gZuk(
固定资产减值准备 Impairment of fixed assets VQU [5C
工程物资-专用材料 Project material - specific materials EXH{3E54)`
工程物资-专用设备 Project material - specific equipment &{9'ylv-B)
工程物资-预付大型设备款 Project material - prepaid for equipment v Q[{<|K
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lAJ)
在建工程 Construction in progress gP/[=:
在建工程减值准备 Impairment of construction in progress q#LwM]<.@>
固定资产清理 Disposal of fixed assets yA?>v'K
无形资产-专利权 Intangible assets - patent m(q6Xe:Vc
无形资产-非专利技术 Intangible assets - industrial property and know-how SKuZi
k_
无形资产-商标权 Intangible assets - trademark rights $SSE\+|3
无形资产-土地使用权 Intangible assets - land use rights 0){%4
无形资产-商誉 Intangible assets - goodwill Vo+d3
无形资产减值准备 Impairment of intangible assets ,pa,:k?
长期待摊费用 Deferred assets o+;=C@,'
未确认融资费用 Unrecognized finance fees \#1!qeF
其他长期资产 Other long term assets q~p,A>K
递延税款借项 Deferred assets debits `Gx"3ZUn
应付票据 Notes payable MVg`6&oH
应付帐款 Trade creditors Msn)jh
预收帐款 Adanvances from customers yY_G;Wk
代销商品款 Consignment-in payables oo)P(_"u
其他应交款 Other payable to government 2FD[D`n]f
其他应付款 Other creditors DBAJkBs
应付股利 Proposed dividends jV\M`=4IC
待转资产价值 Donated assets d8<Lk9H9R
预计负债 Accrued liabilities bR?-B>EB
应付短期债券 Short-term debentures payable 'G>Ejh@t
其他流动负债 Other current liabilities <89@k(\ /
预提费用 Accrued expenses 1)/B V{n
应付工资 Payroll payable K~<p
D:s
应付福利费 Welfare payable 96]lI3c
短期借款-抵押借款 Bank loans - Short term - pledged Odxq ]HlbO
短期借款-信用借款 Bank loans - Short term - credit B, xrZ s
短期借款-担保借款 Bank loans - Short term - guaranteed (6A>:_)
一年内到期长期借款 Long term loans due within one year K6KEdXM4
一年内到期长期应付款 Long term payable due within one year =vT3SY
长期借款 Bank loans - Long term FI.S?gy0
应付债券-债券面值 Bond payable - Par value %2^C
应付债券-债券溢价 Bond payable - Excess 8H./@~_ =
应付债券-债券折价 Bond payable - Discount
&~pj)\_
应付债券-应计利息 Bond payable - Accrued interest '&Q_5\Tn
长期应付款 Long term payable ~^lQ[ x
专项应付款 Specific payable =}\]i*
其他长期负债 Other long term liabilities $1H?k
应交税金-所得税 Tax payable - income tax -le:0NUwI
应交税金-增值税 Tax payable - VAT Vm'ReH
应交税金-营业税 Tax payable - business tax -Hh$3Uv
应交税金-消费税 Tax payable - consumable tax d%1S6eYa'
应交税金-其他 Tax payable - others W2|*:<Jt
递延税款贷项 Deferred taxation credit 7
tF1g=\
股本 Share capital }E]`ly<Z
已归还投资 Investment returned $Bz |[=
利润分配-其他转入 Profit appropriation - other transfer in *D~@xypy
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *u>2" !+Ob
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
$8_t.~q
利润分配-提取储备基金 Profit appropriation - reserve fund j_&/^-;e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^4Tr
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K).X=2gjY
利润分配-利润归还投资 Profit appropriation - return investment by profit R"5/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends dS0G+3J&+E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [aO"9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lcJ`OLG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a: iIfdd4'
期初未分配利润 Retained earnings, beginning of the year TnL%_!V!
资本公积-股本溢价 Capital surplus - share premium KK(x)(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HGWwGd
资本公积-接受现金捐赠 Capital surplus - cash donation [H0jDbN
资本公积-股权投资准备 Capital surplus - investment reserve g0rdF
资本公积-拨款转入 Capital surplus - subsidiary rNU,(htS
资本公积-外币资本折算差额 Capital surplus - foreign currency translation LAwX9q`
资本公积-其他 Capital surplus - others
L]9!-E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1kio.9NIp
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lADi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rMe`HM@
盈余公积-储备基金 Surplus reserve - reserve fund Vt
n$*ML
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F5:*;E;$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment m{pL<
g^M
主营业务收入 Sales g.DgJX&i
主营业务成本 Cost of sales ,U>g LTS
主营业务税金及附加 Sales tax 8f,jC+(
营业费用 Operating expenses GJ%It.
管理费用 General and administrative expenses "uGJ\
财务费用 Financial expenses &wNN| fH
投资收益 Investment income Zx}=c4I(y
其他业务收入 Other operating income 'QeqWn
营业外收入 Non-operating income K_]LK
补贴收入 Subsidy income !\y_ik
其他业务支出 Other operating expenses lxbbyy25
营业外支出 Non-operating expenses sN-5vYfC*
所得税 Income tax F__DPEAc_
l:+tl/