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 。 \)r#?qn4z;
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现金 Cash in hand .}j
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银行存款 Cash in bank 3fBq~ Q
其他货币资金-外埠存款Other monetary assets - cash in other cities 7O"T`>
其他货币资金-银行本票 Other monetary assets - cashier‘s check }~\J7R'
其他货币资金-银行汇票 Other monetary assets - bank draft 0E+ +
其他货币资金-信用卡 Other monetary assets - credit cards 64zO%F*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit R$PiF1ffj
其他货币资金-存出投资款 Other monetary assets - cash for investment |/rBR!kPq
短期投资-股票投资 Investments - Short term - stocks `GH6$\:
短期投资-债券投资 Investments - Short term - bonds Ph-3,cC
短期投资-基金投资 Investments - Short term - funds *r(iegO$
短期投资-其他投资 Investments - Short term - others KxiZ
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短期投资跌价准备 Provision for short-term investment &0Nd9%>
长期股权投资-股票投资 Long term equity investment - stocks ab
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长期股权投资-其他股权投资 Long term equity investment - others viKN:n! Ev
长期债券投资-债券投资 Long term securities investemnt - bonds <$ '#@jW
长期债券投资-其他债权投资 Long term securities investment - others &4DvZq=
长期投资减值准备 Provision for long-term investment ! a1j c_
应收票据 Notes receivable MLL2V`vBT
应收股利 Dividends receivable oq;}q
应收利息 Interest receivable
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应收帐款 Trade debtors /GCSC8T
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7rsrC
预付帐款 Prepayment +>/Q+nh
应收补贴款 Allowance receivable GY0<\-
其他应收款 Other debtors f61~%@fE
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets UlQ }
物资采购 Purchase m@"!=CTKd
原材料 Raw materials idz6m]{~yT
包装物 Packing materials vUj7rDT|
低值易耗品 Low value consumbles {*te
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材料成本差异 Material cost difference qOkw6jfluh
自制半成品 Self-manufactured goods c[ =9Z;|
库存商品 Finished goods XMuZ'I
商品进销差价 Difference between purchase & sales of commodities '0?5K0
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委托加工物资 Consigned processiong material P`RM"'Om
委托代销商品 Consignment-out Hs2L$TX
受托代销商品 Consignment-in 'L= g(
分期收款发出商品 Goods on instalment sales w=O:|Xu#*
存货跌价准备 Provision for obsolete stocks OhIUm4
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待摊费用 Prepaid expenses vChkSY([
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets &XN*T.Y`
委托贷款-本金 Consignment loan - principle cjH
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委托贷款-利息 Consignment loan - interest x4fLe5xv
委托贷款-减值准备 Consignment loan - provision D*_ F@}=
固定资产-房屋建筑物 Fixed assets - Buildings vO
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固定资产-机器设备 Fixed assets - Plant and machinery I%pQ2T$;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V@T G"YF
固定资产-运输设备 Fixed assets - Automobiles "PnYa)?1
累计折旧 Accumulated depreciation Ho*S>Y
固定资产减值准备 Impairment of fixed assets b>;5#OQfn
工程物资-专用材料 Project material - specific materials awMm&8cIM
工程物资-专用设备 Project material - specific equipment |A &Nv~.)
工程物资-预付大型设备款 Project material - prepaid for equipment h]G}E9\l
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production FVL0K(V(
在建工程 Construction in progress %!LrC!6P4
在建工程减值准备 Impairment of construction in progress {hVSVx8ZL
固定资产清理 Disposal of fixed assets 'g( R4deCX
无形资产-专利权 Intangible assets - patent 4W$53LP8
无形资产-非专利技术 Intangible assets - industrial property and know-how L"#Tas\5
无形资产-商标权 Intangible assets - trademark rights )FE'#\
无形资产-土地使用权 Intangible assets - land use rights |+ @
无形资产-商誉 Intangible assets - goodwill _MnMT9
无形资产减值准备 Impairment of intangible assets |
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长期待摊费用 Deferred assets u{exQ[,E
未确认融资费用 Unrecognized finance fees : 8(~{<R
其他长期资产 Other long term assets V?%>Ex$
递延税款借项 Deferred assets debits k'
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应付票据 Notes payable C+O`3wPZp
应付帐款 Trade creditors z_
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预收帐款 Adanvances from customers oa47TqFt
代销商品款 Consignment-in payables hF!yp7l;
其他应交款 Other payable to government 0+M1,?+GfF
其他应付款 Other creditors +qjW;]yxP
应付股利 Proposed dividends '}LH,H:%G
待转资产价值 Donated assets h4!$,%"''
预计负债 Accrued liabilities ]TqcV8Q~
应付短期债券 Short-term debentures payable T%-F,i
其他流动负债 Other current liabilities
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预提费用 Accrued expenses 1*G7Uh@K}
应付工资 Payroll payable B8;_h#^q
应付福利费 Welfare payable Po9 3&qE
短期借款-抵押借款 Bank loans - Short term - pledged ?RrJYj1
短期借款-信用借款 Bank loans - Short term - credit fM
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短期借款-担保借款 Bank loans - Short term - guaranteed U#@:"v|
一年内到期长期借款 Long term loans due within one year Qa(u+
一年内到期长期应付款 Long term payable due within one year K)@]vw/\
长期借款 Bank loans - Long term kax9RHvku
应付债券-债券面值 Bond payable - Par value 6'|J
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应付债券-债券溢价 Bond payable - Excess @q[-,EA9
应付债券-债券折价 Bond payable - Discount l
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应付债券-应计利息 Bond payable - Accrued interest g)xzy^2e
长期应付款 Long term payable ]qhVxeUm
专项应付款 Specific payable P4Wd=Xoz6
其他长期负债 Other long term liabilities _/P"ulNb
应交税金-所得税 Tax payable - income tax TDy@Y>
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应交税金-增值税 Tax payable - VAT HwM:bY
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应交税金-营业税 Tax payable - business tax OjyS
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应交税金-消费税 Tax payable - consumable tax (|h<{ -L
应交税金-其他 Tax payable - others 32YE%
递延税款贷项 Deferred taxation credit q>!T*BQ
股本 Share capital |oPqX %?
已归还投资 Investment returned k:`^KtBMl
利润分配-其他转入 Profit appropriation - other transfer in (;C_>EL&u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W $H8[G
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OlMCF.W#3
利润分配-提取储备基金 Profit appropriation - reserve fund K#+TCZ,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?W%3>A
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V>4 !fD=
利润分配-利润归还投资 Profit appropriation - return investment by profit UU$ +DL
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [Z~>7ayF+)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JI@~FD&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lr,hF1r&Y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Kxh)'aal
期初未分配利润 Retained earnings, beginning of the year V4/eGh_T
资本公积-股本溢价 Capital surplus - share premium -D38>#Y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {l\v J#r:
资本公积-接受现金捐赠 Capital surplus - cash donation %+xh
资本公积-股权投资准备 Capital surplus - investment reserve >L[,.}(9
资本公积-拨款转入 Capital surplus - subsidiary :mL\KQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation VO. Y\8/
资本公积-其他 Capital surplus - others an0@EkZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LEHlfB#z`@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |;9OvR> A
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '00DUUa
盈余公积-储备基金 Surplus reserve - reserve fund .Uha %~%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kX
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment @fbvu_-].
主营业务收入 Sales tul5:}x3
主营业务成本 Cost of sales zSDiJ$Xk
主营业务税金及附加 Sales tax h,
+2Mc<
营业费用 Operating expenses &'T7 ~M:
管理费用 General and administrative expenses j%~UU0(J
财务费用 Financial expenses /DZKz"N
投资收益 Investment income @*A(#
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其他业务收入 Other operating income $?wX*
营业外收入 Non-operating income :m@(S6T m
补贴收入 Subsidy income D#^v=U
其他业务支出 Other operating expenses } [D[ZLv
营业外支出 Non-operating expenses W53i5u(
所得税 Income tax tdZ: w
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