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 。 E@uxEF
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现金 Cash in hand jv<C#0E^
银行存款 Cash in bank 6;JlA})
其他货币资金-外埠存款Other monetary assets - cash in other cities aaa6R|>0
其他货币资金-银行本票 Other monetary assets - cashier‘s check Wzm!:U2R*
其他货币资金-银行汇票 Other monetary assets - bank draft )HaW# ,XB
其他货币资金-信用卡 Other monetary assets - credit cards -p
b>=@Yq
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1m c'=S{
其他货币资金-存出投资款 Other monetary assets - cash for investment @nPXu2c?u7
短期投资-股票投资 Investments - Short term - stocks VMa\?`fT
短期投资-债券投资 Investments - Short term - bonds 1$A7
BP
短期投资-基金投资 Investments - Short term - funds g#??Mz
短期投资-其他投资 Investments - Short term - others VB(S]N)F^
短期投资跌价准备 Provision for short-term investment y9/x:n&]
长期股权投资-股票投资 Long term equity investment - stocks 6qAs$[
长期股权投资-其他股权投资 Long term equity investment - others
i.~*G8!DM
长期债券投资-债券投资 Long term securities investemnt - bonds 2.6F5&:($
长期债券投资-其他债权投资 Long term securities investment - others Imv]V6"D=
长期投资减值准备 Provision for long-term investment Py}] {?
应收票据 Notes receivable [
pAW' :
应收股利 Dividends receivable
d q.'[
应收利息 Interest receivable c)5d-3"
应收帐款 Trade debtors CVk.Ez6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors O4l]Q
预付帐款 Prepayment u)NmjW
应收补贴款 Allowance receivable /8$*{ay
其他应收款 Other debtors U/p|X)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f&ZFG>)6
其他流动资产 Other current assets :4HZ>!i
物资采购 Purchase N51g<K
原材料 Raw materials &@&0n)VTd
包装物 Packing materials 0\/cTNN
低值易耗品 Low value consumbles f>i" j
材料成本差异 Material cost difference |_ChK6Q?v
自制半成品 Self-manufactured goods @U)k~z2Hk
库存商品 Finished goods n"Gow/-;
商品进销差价 Difference between purchase & sales of commodities =
nIl$9
委托加工物资 Consigned processiong material K1*oYH B
委托代销商品 Consignment-out =W*Js %4
受托代销商品 Consignment-in CLn}BxgD
分期收款发出商品 Goods on instalment sales CcDi65s
存货跌价准备 Provision for obsolete stocks _,G^#$pH
待摊费用 Prepaid expenses <E&[sQ|3
待处理流动资产损益 Unsettled G/L on current assets Iz^l
ED
待处理固定资产损益 Unsettled G/L on fixed assets <
.\2Ec
委托贷款-本金 Consignment loan - principle IegZ
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委托贷款-利息 Consignment loan - interest =o<iBbK#|
委托贷款-减值准备 Consignment loan - provision +6i~Rx>
固定资产-房屋建筑物 Fixed assets - Buildings @ xBw'
固定资产-机器设备 Fixed assets - Plant and machinery >}?4;:.=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KeIk9T13O
固定资产-运输设备 Fixed assets - Automobiles _7k6hVQ
累计折旧 Accumulated depreciation *
11|P
固定资产减值准备 Impairment of fixed assets XH"-s
Zt
工程物资-专用材料 Project material - specific materials &OXnZT3P
工程物资-专用设备 Project material - specific equipment p3f>;|uh_
工程物资-预付大型设备款 Project material - prepaid for equipment reU*apZ/
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production n#.~XNbxv
在建工程 Construction in progress 4ne95_i
在建工程减值准备 Impairment of construction in progress sy
s6 V?
固定资产清理 Disposal of fixed assets 'IykIf
无形资产-专利权 Intangible assets - patent dM^1O-K:
无形资产-非专利技术 Intangible assets - industrial property and know-how Q^Lk^PP7
无形资产-商标权 Intangible assets - trademark rights 3%J7_e'
无形资产-土地使用权 Intangible assets - land use rights Gv$}>YJ
无形资产-商誉 Intangible assets - goodwill l+V#`S*q
无形资产减值准备 Impairment of intangible assets '7j!B1K-
长期待摊费用 Deferred assets <gtqwH]
未确认融资费用 Unrecognized finance fees PrZs@ Y
其他长期资产 Other long term assets 'TdO6
-X
递延税款借项 Deferred assets debits kZfUwF:yN
应付票据 Notes payable piy_9nk
应付帐款 Trade creditors n>5/y
c"/q
预收帐款 Adanvances from customers |J_kS90=
代销商品款 Consignment-in payables .=u8`,sO
其他应交款 Other payable to government x9lG$0k:V
其他应付款 Other creditors iuxS=3lT"K
应付股利 Proposed dividends j)vfI>
待转资产价值 Donated assets SFaG`
T=
预计负债 Accrued liabilities a2vZ'
应付短期债券 Short-term debentures payable kzUP
其他流动负债 Other current liabilities *fI
b|r
预提费用 Accrued expenses xi!CZNz
应付工资 Payroll payable /Ayo78Pi
应付福利费 Welfare payable 55<f
短期借款-抵押借款 Bank loans - Short term - pledged Cxt_QyL?
短期借款-信用借款 Bank loans - Short term - credit BPH-g\q
短期借款-担保借款 Bank loans - Short term - guaranteed *w/})Y3^
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year YR\pt8(z?
长期借款 Bank loans - Long term );~JyoDo
应付债券-债券面值 Bond payable - Par value !-OPzfHrI
应付债券-债券溢价 Bond payable - Excess w QnW2)9!
应付债券-债券折价 Bond payable - Discount }5I+VY7a
应付债券-应计利息 Bond payable - Accrued interest b-Q%cxJ
长期应付款 Long term payable 555*IT3b
专项应付款 Specific payable w:0=L`<Eu
其他长期负债 Other long term liabilities M|l`2Hpe
应交税金-所得税 Tax payable - income tax #*"5F*
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax .dM|J'`g
应交税金-消费税 Tax payable - consumable tax uv}?8$<\
应交税金-其他 Tax payable - others C'a%piX
递延税款贷项 Deferred taxation credit {~lVe GBp
股本 Share capital IeZgF>
已归还投资 Investment returned `RriVYc<
利润分配-其他转入 Profit appropriation - other transfer in ^#Ruw?D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yN4K^#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /@!%/Kl
利润分配-提取储备基金 Profit appropriation - reserve fund ap7ZT7KW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]l~TI8gC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x_yQoae
利润分配-利润归还投资 Profit appropriation - return investment by profit %( tu<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HF\|mL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K:osfd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p}r1@L s
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3a_=e
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期初未分配利润 Retained earnings, beginning of the year >;9+4C<z0
资本公积-股本溢价 Capital surplus - share premium y7?n;3U]CS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G';yb^DB
资本公积-接受现金捐赠 Capital surplus - cash donation :zWI"
资本公积-股权投资准备 Capital surplus - investment reserve ^/H9`z;
资本公积-拨款转入 Capital surplus - subsidiary 2A5R3x=\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation RF,[1O-\O
资本公积-其他 Capital surplus - others ST*
\ Q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 42{\u 08Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C(Bh<c0@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7
B<
盈余公积-储备基金 Surplus reserve - reserve fund oQ=v:P]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Wvg+5Q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -!~T$}/F
主营业务收入 Sales DF>LN%a~
主营业务成本 Cost of sales N"+o=nS
主营业务税金及附加 Sales tax tE~OWjL
营业费用 Operating expenses " G&S`8
管理费用 General and administrative expenses AD** 4E
财务费用 Financial expenses ;nDCyn4i]
投资收益 Investment income [lmghI!
其他业务收入 Other operating income q3CcXYY
营业外收入 Non-operating income 3/j^Ao\fw
补贴收入 Subsidy income sX :)g>b
其他业务支出 Other operating expenses %O=U|tuc$
营业外支出 Non-operating expenses Xqz\%&G
所得税 Income tax rKtr&w7X
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