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 。 .;vd
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现金 Cash in hand [m
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银行存款 Cash in bank REX/:sB<
其他货币资金-外埠存款Other monetary assets - cash in other cities a(JtGjTf&
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9)b{U2
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其他货币资金-银行汇票 Other monetary assets - bank draft LBpAR|
其他货币资金-信用卡 Other monetary assets - credit cards F')E)tV
其他货币资金-信用证保证金 Other monetary assets - L/C deposit I2z7}*<u
其他货币资金-存出投资款 Other monetary assets - cash for investment KJ-Q$
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短期投资-股票投资 Investments - Short term - stocks )5<dmK@
短期投资-债券投资 Investments - Short term - bonds f .h$jyp(
短期投资-基金投资 Investments - Short term - funds FNl^ lj`Y
短期投资-其他投资 Investments - Short term - others "tK3h3/Xv
短期投资跌价准备 Provision for short-term investment u7p:6W
长期股权投资-股票投资 Long term equity investment - stocks k]TJL9Q
长期股权投资-其他股权投资 Long term equity investment - others 4g.S!-H@R
长期债券投资-债券投资 Long term securities investemnt - bonds 5(\[Gke
长期债券投资-其他债权投资 Long term securities investment - others O1]XoUH<
长期投资减值准备 Provision for long-term investment </fTn_{2s8
应收票据 Notes receivable F zBny[F
应收股利 Dividends receivable eLyIQo W
应收利息 Interest receivable ,*p(q/kJh~
应收帐款 Trade debtors `lO/I+8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }u5J<*:bZ
预付帐款 Prepayment Xn<|6u
应收补贴款 Allowance receivable giN(wPgYP
其他应收款 Other debtors )fT0FLl|1
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z8};(I>)
其他流动资产 Other current assets 38JU-aq
物资采购 Purchase .e:+Ek+
原材料 Raw materials R?*-ZI[>w
包装物 Packing materials B7'2@+(
低值易耗品 Low value consumbles f
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材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods k"FY
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库存商品 Finished goods twTRw:.!f
商品进销差价 Difference between purchase & sales of commodities jm|zn
委托加工物资 Consigned processiong material L\<J|87p?
委托代销商品 Consignment-out wi:d!,P`e
受托代销商品 Consignment-in m)<N:|
分期收款发出商品 Goods on instalment sales tkix@Q!;\
存货跌价准备 Provision for obsolete stocks 3'`X_C|d53
待摊费用 Prepaid expenses rHtX4;f+><
待处理流动资产损益 Unsettled G/L on current assets 6tM@I`l
待处理固定资产损益 Unsettled G/L on fixed assets {O[ !*+O
委托贷款-本金 Consignment loan - principle yD ur9Qd6
委托贷款-利息 Consignment loan - interest piiO5fK
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委托贷款-减值准备 Consignment loan - provision *\wf(o>Q
固定资产-房屋建筑物 Fixed assets - Buildings 5YiBw|Z7 "
固定资产-机器设备 Fixed assets - Plant and machinery a@gm r%C
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;77q~_g$
固定资产-运输设备 Fixed assets - Automobiles vf_pEkx*wD
累计折旧 Accumulated depreciation CwfGp[|}e
固定资产减值准备 Impairment of fixed assets 0h 2MmI#
工程物资-专用材料 Project material - specific materials ^m^,:]I0P
工程物资-专用设备 Project material - specific equipment TGPHjSZ1
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ngaQa-8w
在建工程 Construction in progress Z@:R'u2Lk
在建工程减值准备 Impairment of construction in progress V P4ToYc
固定资产清理 Disposal of fixed assets SB!m&;Tb
无形资产-专利权 Intangible assets - patent E{|n\|
无形资产-非专利技术 Intangible assets - industrial property and know-how d e~3:
无形资产-商标权 Intangible assets - trademark rights ["?WVXCF8|
无形资产-土地使用权 Intangible assets - land use rights a<V*
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无形资产-商誉 Intangible assets - goodwill l'Z `%}R
无形资产减值准备 Impairment of intangible assets #*K!@X
长期待摊费用 Deferred assets QmB,~x{j>
未确认融资费用 Unrecognized finance fees X7"hTD
其他长期资产 Other long term assets s}Sxl0
递延税款借项 Deferred assets debits E;x~[MA
应付票据 Notes payable `r8bBzr@%
应付帐款 Trade creditors b(gcnSzM2
预收帐款 Adanvances from customers kPZ1OSX
代销商品款 Consignment-in payables 2$%0~Z5
其他应交款 Other payable to government !HHbd|B_
其他应付款 Other creditors 'Xzi$}E D
应付股利 Proposed dividends A,#hYi=-,
待转资产价值 Donated assets 3H47 vm(`
预计负债 Accrued liabilities fYv{M;
应付短期债券 Short-term debentures payable qxW2q8QHo
其他流动负债 Other current liabilities \ \~4$Ai[
预提费用 Accrued expenses TMQu'<?V
应付工资 Payroll payable NBZ>xp[U
应付福利费 Welfare payable V.274e
短期借款-抵押借款 Bank loans - Short term - pledged >pl*
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短期借款-信用借款 Bank loans - Short term - credit OKq={l
短期借款-担保借款 Bank loans - Short term - guaranteed DK;/eZe
一年内到期长期借款 Long term loans due within one year V_7xXuM/
一年内到期长期应付款 Long term payable due within one year cM'5m
长期借款 Bank loans - Long term T)B1V,2j=
应付债券-债券面值 Bond payable - Par value EMejvPnZO
应付债券-债券溢价 Bond payable - Excess #[#dc]D
应付债券-债券折价 Bond payable - Discount !bCLi>8
应付债券-应计利息 Bond payable - Accrued interest \ow0Y>
长期应付款 Long term payable [f'DxZF-
专项应付款 Specific payable J#W>%2"s
其他长期负债 Other long term liabilities R OQIw
应交税金-所得税 Tax payable - income tax -0doL^A
应交税金-增值税 Tax payable - VAT Q-N.23\1
应交税金-营业税 Tax payable - business tax &_
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应交税金-消费税 Tax payable - consumable tax oYN# T=Xi
应交税金-其他 Tax payable - others VI`x
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递延税款贷项 Deferred taxation credit 0IM#T=V
股本 Share capital Vkb&'
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已归还投资 Investment returned ARu^hz=
利润分配-其他转入 Profit appropriation - other transfer in ;3_Q7;y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 93(
利润分配-提取储备基金 Profit appropriation - reserve fund ),6Z1 K1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund n1W}h@>8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund p8^^Pva/
利润分配-利润归还投资 Profit appropriation - return investment by profit #Y*AG xk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6dmTv9e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3^us;aOr
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q 9pcEm4?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9aC>gye!
期初未分配利润 Retained earnings, beginning of the year GO wd=]e
资本公积-股本溢价 Capital surplus - share premium {UYqRfgbZ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8`qw1dF
资本公积-接受现金捐赠 Capital surplus - cash donation 2s6Hr;^w.1
资本公积-股权投资准备 Capital surplus - investment reserve :7!/FBd
资本公积-拨款转入 Capital surplus - subsidiary wL 5).`oq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lv ^=g
资本公积-其他 Capital surplus - others _bks*.9}3b
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r/O(EW#=8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Qg
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <ZrZSt+<
盈余公积-储备基金 Surplus reserve - reserve fund 73.o{V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r% '2a+}D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3G8uXB_`}
主营业务收入 Sales qW<: `y
主营业务成本 Cost of sales IW1]H~1w
主营业务税金及附加 Sales tax ESASsRzk
营业费用 Operating expenses m9xu$z|e
管理费用 General and administrative expenses 9au)K!hN
财务费用 Financial expenses HKcipDW
投资收益 Investment income I(
y
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其他业务收入 Other operating income
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营业外收入 Non-operating income y~S[0]y>
补贴收入 Subsidy income *}w.xt
其他业务支出 Other operating expenses ;.:UfW
营业外支出 Non-operating expenses f(n{7
所得税 Income tax {2:H`|x
Da@ tpKU)p