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 。
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现金 Cash in hand '.bMkty#
银行存款 Cash in bank *zx;81X=
其他货币资金-外埠存款Other monetary assets - cash in other cities D`gY6wX
其他货币资金-银行本票 Other monetary assets - cashier‘s check yWs/~5[F
其他货币资金-银行汇票 Other monetary assets - bank draft >!wwXhH(
其他货币资金-信用卡 Other monetary assets - credit cards +yTL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit }skXh_Vu4
其他货币资金-存出投资款 Other monetary assets - cash for investment {4I sz-P
短期投资-股票投资 Investments - Short term - stocks |ST&,a$(
短期投资-债券投资 Investments - Short term - bonds abF_i#
短期投资-基金投资 Investments - Short term - funds g,1\Gj%y
短期投资-其他投资 Investments - Short term - others Gh< r_O~L3
短期投资跌价准备 Provision for short-term investment |_A35"v
长期股权投资-股票投资 Long term equity investment - stocks 3Y8%5/D5
长期股权投资-其他股权投资 Long term equity investment - others OU[Sm7B
长期债券投资-债券投资 Long term securities investemnt - bonds mT9TSW}
长期债券投资-其他债权投资 Long term securities investment - others n.T
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长期投资减值准备 Provision for long-term investment 5=$D~>-#
应收票据 Notes receivable [`:\(( 8
应收股利 Dividends receivable +F@9AO>LF
应收利息 Interest receivable g6~uf4;
应收帐款 Trade debtors ZA# jw 8F
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors l^S
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预付帐款 Prepayment )S5Q5"j&=f
应收补贴款 Allowance receivable 2yN~[,L
其他应收款 Other debtors yNqrL?i
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors VMNihx0FJ
其他流动资产 Other current assets p3-sEIw}Ru
物资采购 Purchase N#UyAm<9
原材料 Raw materials [3\}Ca1
包装物 Packing materials m*(8I=]q
低值易耗品 Low value consumbles N".
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材料成本差异 Material cost difference uYs+xX_
自制半成品 Self-manufactured goods %II |;<
库存商品 Finished goods _|#)tWy}
商品进销差价 Difference between purchase & sales of commodities Z*oGVr
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委托加工物资 Consigned processiong material \Q
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委托代销商品 Consignment-out x&7!m
受托代销商品 Consignment-in 1_F2{n:yp
分期收款发出商品 Goods on instalment sales DSQ2z3s2
存货跌价准备 Provision for obsolete stocks 0uj3kr?cv
待摊费用 Prepaid expenses 9_&.G4%V
待处理流动资产损益 Unsettled G/L on current assets h>fY'r)DAx
待处理固定资产损益 Unsettled G/L on fixed assets D VC};
委托贷款-本金 Consignment loan - principle n}YRE`>D
委托贷款-利息 Consignment loan - interest BCFvqhF7s
委托贷款-减值准备 Consignment loan - provision 4Sw)IU~K(
固定资产-房屋建筑物 Fixed assets - Buildings p6sXftk
固定资产-机器设备 Fixed assets - Plant and machinery SkS
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /5SBLp}Sy
固定资产-运输设备 Fixed assets - Automobiles Y68oBUd_E
累计折旧 Accumulated depreciation {Z$Aw4a"d
固定资产减值准备 Impairment of fixed assets 2jaR_``=:
工程物资-专用材料 Project material - specific materials 0<fN<iR`
工程物资-专用设备 Project material - specific equipment z#*fELV
工程物资-预付大型设备款 Project material - prepaid for equipment kJ{X5&,_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "*<9)vQ6|
在建工程 Construction in progress LKTIwb>
在建工程减值准备 Impairment of construction in progress ^Qq_|{vynf
固定资产清理 Disposal of fixed assets lorjMS
无形资产-专利权 Intangible assets - patent YiB^m
无形资产-非专利技术 Intangible assets - industrial property and know-how &h')snp:#
无形资产-商标权 Intangible assets - trademark rights 7]62=p2R
无形资产-土地使用权 Intangible assets - land use rights [Jwo,?w
无形资产-商誉 Intangible assets - goodwill KP%A0
无形资产减值准备 Impairment of intangible assets QT&2&#Z
长期待摊费用 Deferred assets >6KuZ_
未确认融资费用 Unrecognized finance fees x} {/) ?vC
其他长期资产 Other long term assets n~@;[=o?5
递延税款借项 Deferred assets debits I^emH+!MW
应付票据 Notes payable gQ6_]~4
应付帐款 Trade creditors wL\OAM6R
预收帐款 Adanvances from customers ~ep-XO
代销商品款 Consignment-in payables Se
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其他应交款 Other payable to government [
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其他应付款 Other creditors s#hIzt
应付股利 Proposed dividends OWx-I\:
待转资产价值 Donated assets 3rBSwgRl
预计负债 Accrued liabilities 5bKM}?=L
应付短期债券 Short-term debentures payable [3"k :
其他流动负债 Other current liabilities db -h=L|
预提费用 Accrued expenses OX-t#R`
应付工资 Payroll payable 98'/
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应付福利费 Welfare payable C-u'Me)H
短期借款-抵押借款 Bank loans - Short term - pledged XYj!nx{k,
短期借款-信用借款 Bank loans - Short term - credit ]Dec/Nnj
短期借款-担保借款 Bank loans - Short term - guaranteed @G,p
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一年内到期长期借款 Long term loans due within one year D~P3~
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一年内到期长期应付款 Long term payable due within one year :{BD/6
长期借款 Bank loans - Long term Vq-W|<7C=
应付债券-债券面值 Bond payable - Par value Lz
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应付债券-债券溢价 Bond payable - Excess MkLXMwuQ&
应付债券-债券折价 Bond payable - Discount w
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应付债券-应计利息 Bond payable - Accrued interest CiF(
长期应付款 Long term payable EdcbWf7
专项应付款 Specific payable pW5ch"HE
其他长期负债 Other long term liabilities -+ylJo[D
应交税金-所得税 Tax payable - income tax /]pJ(FFC
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 ![3 /!
应交税金-消费税 Tax payable - consumable tax ?qC6p|H
应交税金-其他 Tax payable - others 0{Uc/
递延税款贷项 Deferred taxation credit WoV"&9y
股本 Share capital 1aAY7Dm_&
已归还投资 Investment returned NTWy1
利润分配-其他转入 Profit appropriation - other transfer in z][hlDv\j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ah2*7@U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NMs8^O|0
利润分配-提取储备基金 Profit appropriation - reserve fund Nwwn #+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TW?_fse*[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \1Xr4H
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利润分配-利润归还投资 Profit appropriation - return investment by profit ZWmS6?L.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ThvgYv--B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #Mw 6>5}<
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]SC|%B_*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vmzc0J+3p
期初未分配利润 Retained earnings, beginning of the year ObPXVqG"?
资本公积-股本溢价 Capital surplus - share premium 8KyRD1 (-R
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J5TT+FQ
资本公积-接受现金捐赠 Capital surplus - cash donation TTa$wiW7'
资本公积-股权投资准备 Capital surplus - investment reserve 57wHo[CJ
资本公积-拨款转入 Capital surplus - subsidiary $fCKK&Wy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation W
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资本公积-其他 Capital surplus - others TMsc5E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jj&mRF0gCb
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3qW
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nR]*RIp5
盈余公积-储备基金 Surplus reserve - reserve fund `?{6L#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =8vNOvA
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U!{~L$S
主营业务收入 Sales w`DcnQK'
主营业务成本 Cost of sales v#lrF\G5
主营业务税金及附加 Sales tax Lv?jg?$
营业费用 Operating expenses <0VC`+p<)
管理费用 General and administrative expenses ch2m Ei(
财务费用 Financial expenses IgjPy5k
投资收益 Investment income 1s~rWnhVv
其他业务收入 Other operating income ?S;z!)
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营业外收入 Non-operating income ?0'e_s
补贴收入 Subsidy income :t9sAD
其他业务支出 Other operating expenses g(auB/0s
营业外支出 Non-operating expenses yEMM@5W)8
所得税 Income tax ,A&`WE
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