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 。 Tsz
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现金 Cash in hand lW(px^&IN
银行存款 Cash in bank 2Fz|fW_
其他货币资金-外埠存款Other monetary assets - cash in other cities A |3tI
其他货币资金-银行本票 Other monetary assets - cashier‘s check -
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其他货币资金-银行汇票 Other monetary assets - bank draft "TUe%o
其他货币资金-信用卡 Other monetary assets - credit cards Ya;9]k8,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment 8}fu,$$5
短期投资-股票投资 Investments - Short term - stocks }';D]c
短期投资-债券投资 Investments - Short term - bonds ithewup
短期投资-基金投资 Investments - Short term - funds Mz1G5xcl
短期投资-其他投资 Investments - Short term - others oyNSh8c7c
短期投资跌价准备 Provision for short-term investment ] )F7)
长期股权投资-股票投资 Long term equity investment - stocks H(Q.a=&4!p
长期股权投资-其他股权投资 Long term equity investment - others jL^](J>
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others yuDZ~0]R
长期投资减值准备 Provision for long-term investment E@-KGsdhK
应收票据 Notes receivable "Ae@lINn[y
应收股利 Dividends receivable ^)?d6nI
应收利息 Interest receivable j
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应收帐款 Trade debtors rHf&:~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 549jWG
预付帐款 Prepayment c-g)eV|)S
应收补贴款 Allowance receivable cuK
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其他应收款 Other debtors Ndo a4L)$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ZxlAk+<]
其他流动资产 Other current assets vTaJqEE
物资采购 Purchase Vpr/
原材料 Raw materials cZ(elZ0~
包装物 Packing materials <`jLY)sw
低值易耗品 Low value consumbles A8q;
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材料成本差异 Material cost difference m85WA
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自制半成品 Self-manufactured goods _=q!
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库存商品 Finished goods @^;j)%F}
商品进销差价 Difference between purchase & sales of commodities LY[~Os W
委托加工物资 Consigned processiong material u5~Ns&o&N
委托代销商品 Consignment-out M@3"<[g
受托代销商品 Consignment-in Z0`T\ay
分期收款发出商品 Goods on instalment sales hzI|A~MFB
存货跌价准备 Provision for obsolete stocks ALEnI@0
待摊费用 Prepaid expenses WWL4`s
待处理流动资产损益 Unsettled G/L on current assets U,+[5sbo
待处理固定资产损益 Unsettled G/L on fixed assets 3Wwj p
委托贷款-本金 Consignment loan - principle nOQa_G]Gz
委托贷款-利息 Consignment loan - interest OiAJ[L
委托贷款-减值准备 Consignment loan - provision #-8\JEn
固定资产-房屋建筑物 Fixed assets - Buildings TZtjbD>B
固定资产-机器设备 Fixed assets - Plant and machinery y$3;$ R^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures $2<d<Um~z
固定资产-运输设备 Fixed assets - Automobiles .<z!3O&L
累计折旧 Accumulated depreciation d/}SAvtt
固定资产减值准备 Impairment of fixed assets u7xDau(c
工程物资-专用材料 Project material - specific materials !r`, =jK"
工程物资-专用设备 Project material - specific equipment 8)kLV_+%
工程物资-预付大型设备款 Project material - prepaid for equipment xil[#W]7Ge
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production T \CCF
在建工程 Construction in progress +4\U)Z/\
在建工程减值准备 Impairment of construction in progress 2DB7+aZ*
固定资产清理 Disposal of fixed assets pGSai&
无形资产-专利权 Intangible assets - patent CiR%Ujf
无形资产-非专利技术 Intangible assets - industrial property and know-how S,U
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无形资产-商标权 Intangible assets - trademark rights :QWq"cBem
无形资产-土地使用权 Intangible assets - land use rights <" @zn
无形资产-商誉 Intangible assets - goodwill Ne$"g[uFU
无形资产减值准备 Impairment of intangible assets wBQF~WY
长期待摊费用 Deferred assets Ew
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未确认融资费用 Unrecognized finance fees v4RlLgdS%
其他长期资产 Other long term assets hky;CD~$
递延税款借项 Deferred assets debits @Kf_z5tm:
应付票据 Notes payable wnTV|^Q
应付帐款 Trade creditors d*oUfiW
预收帐款 Adanvances from customers .>wv\i[p
代销商品款 Consignment-in payables $5L0.$Tj
其他应交款 Other payable to government QZX~T|Ckv
其他应付款 Other creditors tTN?r 8
应付股利 Proposed dividends GabYfUkO
待转资产价值 Donated assets A~Xq,BxCV
预计负债 Accrued liabilities Fkf97O
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应付短期债券 Short-term debentures payable R.LL#u};
其他流动负债 Other current liabilities s/:Fwr4q#a
预提费用 Accrued expenses *jMk/9oa<N
应付工资 Payroll payable c}[+h
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应付福利费 Welfare payable -dv%H{
短期借款-抵押借款 Bank loans - Short term - pledged w'X]M#Q><
短期借款-信用借款 Bank loans - Short term - credit @\w,otT
短期借款-担保借款 Bank loans - Short term - guaranteed _SACqamo5s
一年内到期长期借款 Long term loans due within one year -o+74=E8[?
一年内到期长期应付款 Long term payable due within one year kAM1TWbaVQ
长期借款 Bank loans - Long term YUQtMf9
应付债券-债券面值 Bond payable - Par value 5j0{p$'9
应付债券-债券溢价 Bond payable - Excess uY<
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应付债券-债券折价 Bond payable - Discount O)kg
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应付债券-应计利息 Bond payable - Accrued interest q>s-Y|
长期应付款 Long term payable [+w3J#K
专项应付款 Specific payable 8F)G7
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其他长期负债 Other long term liabilities E42eOGp9i
应交税金-所得税 Tax payable - income tax WZ!WxX>zO
应交税金-增值税 Tax payable - VAT 4f~["[*ea
应交税金-营业税 Tax payable - business tax NNG}M(/V
应交税金-消费税 Tax payable - consumable tax $|$e%
应交税金-其他 Tax payable - others \V2,pi8'v
递延税款贷项 Deferred taxation credit &x-TW,#Ks
股本 Share capital +%N
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已归还投资 Investment returned Y${l!+q
利润分配-其他转入 Profit appropriation - other transfer in s cdtWA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G5D2oQa=8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k>E`s<3
利润分配-提取储备基金 Profit appropriation - reserve fund #Fu>|2F|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #'OaKt?Z)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #a| L3zR5v
利润分配-利润归还投资 Profit appropriation - return investment by profit o5\b'hR*#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends M,3wmW&d6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `(0LK%w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wFlvi=n/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $jI>[%
期初未分配利润 Retained earnings, beginning of the year _,6f#t
资本公积-股本溢价 Capital surplus - share premium vRA ',(](
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xjdw'v+qZo
资本公积-接受现金捐赠 Capital surplus - cash donation ZyR_6n>L$
资本公积-股权投资准备 Capital surplus - investment reserve u)Q;8$`
资本公积-拨款转入 Capital surplus - subsidiary /,5Z-Z*wq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation NHw x:-RH
资本公积-其他 Capital surplus - others +:6Ii9GN
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BO.dz06(Rw
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _SZ5P>GIU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Io2mWvu?5
盈余公积-储备基金 Surplus reserve - reserve fund .BO<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -{|`H[nmD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment nzX@:7g
主营业务收入 Sales U},=LsDsW4
主营业务成本 Cost of sales `-B+JQmen
主营业务税金及附加 Sales tax :f'&z47
营业费用 Operating expenses {OT:3SS7
管理费用 General and administrative expenses 5 waw`F
财务费用 Financial expenses ,`td@Y
投资收益 Investment income Aox3s?
其他业务收入 Other operating income lf>nbvp
营业外收入 Non-operating income +TN9ujL6@
补贴收入 Subsidy income Qq0l*)mX
其他业务支出 Other operating expenses ZF#Rej?
营业外支出 Non-operating expenses %@ mGK8
所得税 Income tax S"snB/
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