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 。 sgfci{~
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现金 Cash in hand VNT*@^O_=
银行存款 Cash in bank 7]F@g}8
其他货币资金-外埠存款Other monetary assets - cash in other cities |EZ\+!8N:{
其他货币资金-银行本票 Other monetary assets - cashier‘s check EpUBO}
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其他货币资金-银行汇票 Other monetary assets - bank draft K*sav?c
其他货币资金-信用卡 Other monetary assets - credit cards w'Vm'zo
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]*v[6 +
其他货币资金-存出投资款 Other monetary assets - cash for investment uWjSqyb:
短期投资-股票投资 Investments - Short term - stocks duq(K9S
短期投资-债券投资 Investments - Short term - bonds EFdo-.Ax
短期投资-基金投资 Investments - Short term - funds VOkSR
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短期投资-其他投资 Investments - Short term - others $_Kcm
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短期投资跌价准备 Provision for short-term investment ;%a
长期股权投资-股票投资 Long term equity investment - stocks Usl963A#'F
长期股权投资-其他股权投资 Long term equity investment - others 4Je[!X@C
长期债券投资-债券投资 Long term securities investemnt - bonds lK"m|Z
长期债券投资-其他债权投资 Long term securities investment - others H[ o > "@4
长期投资减值准备 Provision for long-term investment e jh0Wfl
应收票据 Notes receivable A?+cdbxJw
应收股利 Dividends receivable Em]2K:
应收利息 Interest receivable #<o=W#[
应收帐款 Trade debtors #gc v])to
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1a]QNl_x
预付帐款 Prepayment VXP@)\!
应收补贴款 Allowance receivable c_Lcsn
其他应收款 Other debtors 7wz9x8 \t
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors i1JVvNMQ,
其他流动资产 Other current assets
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物资采购 Purchase ]WvV*FL9D3
原材料 Raw materials +cwuj
包装物 Packing materials ,JqCxb9
低值易耗品 Low value consumbles e pGC
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材料成本差异 Material cost difference 4'#?"I
自制半成品 Self-manufactured goods |7)oX
库存商品 Finished goods 5#U=x ,7e
商品进销差价 Difference between purchase & sales of commodities sL4j@Lt
委托加工物资 Consigned processiong material :um]a70
委托代销商品 Consignment-out L]Dq1q8`
受托代销商品 Consignment-in ^Rh`XE
分期收款发出商品 Goods on instalment sales wO&+Bb\=
存货跌价准备 Provision for obsolete stocks z2U^z*n{
待摊费用 Prepaid expenses %?m_;iv
待处理流动资产损益 Unsettled G/L on current assets |
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待处理固定资产损益 Unsettled G/L on fixed assets `DS7J\c$
委托贷款-本金 Consignment loan - principle ngOGo =
委托贷款-利息 Consignment loan - interest t_kRYdW 9
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings C+%6N@
固定资产-机器设备 Fixed assets - Plant and machinery !6FO[^h||H
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :6jh*,OHZl
固定资产-运输设备 Fixed assets - Automobiles C$4!|Wg3
累计折旧 Accumulated depreciation !X4m6gRaP
固定资产减值准备 Impairment of fixed assets T!X`"rI
工程物资-专用材料 Project material - specific materials UW'@3#<?
工程物资-专用设备 Project material - specific equipment ZtGtJV"H
工程物资-预付大型设备款 Project material - prepaid for equipment c>%%'c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !:3X{)4
在建工程 Construction in progress a`6R}|ZB
在建工程减值准备 Impairment of construction in progress ,FL*Z9wA
固定资产清理 Disposal of fixed assets ST1c`0e
无形资产-专利权 Intangible assets - patent O39f
无形资产-非专利技术 Intangible assets - industrial property and know-how x4XCR,-
无形资产-商标权 Intangible assets - trademark rights O"~CZh,:r}
无形资产-土地使用权 Intangible assets - land use rights m[qW)N:w
无形资产-商誉 Intangible assets - goodwill q,T4-
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无形资产减值准备 Impairment of intangible assets _6.Y3+7I
长期待摊费用 Deferred assets I~Q
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未确认融资费用 Unrecognized finance fees Kh7C7[&
其他长期资产 Other long term assets uc
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递延税款借项 Deferred assets debits B^@X1EE
应付票据 Notes payable o[%\W
应付帐款 Trade creditors Ya;y@44
预收帐款 Adanvances from customers Z '~Ie~
代销商品款 Consignment-in payables O+"a0:GM
其他应交款 Other payable to government p :zRgwcn
其他应付款 Other creditors rUg|5EN^)d
应付股利 Proposed dividends (W
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待转资产价值 Donated assets j
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预计负债 Accrued liabilities nL+y"O
应付短期债券 Short-term debentures payable t!\B6!Fo
其他流动负债 Other current liabilities `r]C%Y
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预提费用 Accrued expenses {gb` %J
应付工资 Payroll payable $]gflAe2
应付福利费 Welfare payable |4rq
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短期借款-抵押借款 Bank loans - Short term - pledged IXpn(vX
短期借款-信用借款 Bank loans - Short term - credit 20/P:;
短期借款-担保借款 Bank loans - Short term - guaranteed 5'/ff=
一年内到期长期借款 Long term loans due within one year INY?@in
一年内到期长期应付款 Long term payable due within one year hA1p#
长期借款 Bank loans - Long term Y+{jG(rg.F
应付债券-债券面值 Bond payable - Par value =wlPm5
应付债券-债券溢价 Bond payable - Excess '"T9y=9]s
应付债券-债券折价 Bond payable - Discount oSLm?Lu
应付债券-应计利息 Bond payable - Accrued interest G7%f|
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长期应付款 Long term payable 1 %8JMq\
专项应付款 Specific payable Y|S>{$W
其他长期负债 Other long term liabilities N(%(B
应交税金-所得税 Tax payable - income tax 6w~Cyu4Ov
应交税金-增值税 Tax payable - VAT ajW2HH*9}A
应交税金-营业税 Tax payable - business tax x/0loW?q^
应交税金-消费税 Tax payable - consumable tax sGx3O i
应交税金-其他 Tax payable - others +K?sg;
递延税款贷项 Deferred taxation credit F+!9T
股本 Share capital U |Uc|6
已归还投资 Investment returned w+$~ds
利润分配-其他转入 Profit appropriation - other transfer in LfN,aW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z"-oD*ICw
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \027>~u
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利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s8dP=_ `
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pKU(4&
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利润分配-利润归还投资 Profit appropriation - return investment by profit 4 %V9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends QCO,f
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $'<FPbUtD}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]QGo(+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n`V? n
期初未分配利润 Retained earnings, beginning of the year K>TEt5
资本公积-股本溢价 Capital surplus - share premium *T~b
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0O a&vx
资本公积-接受现金捐赠 Capital surplus - cash donation dDa&:L
资本公积-股权投资准备 Capital surplus - investment reserve 2"c 5<
资本公积-拨款转入 Capital surplus - subsidiary @w;$M]o1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation FKUo^F?z
资本公积-其他 Capital surplus - others r7FJqd
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GT\yjrCd
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fL*+[v4
盈余公积-储备基金 Surplus reserve - reserve fund }X. Fm'`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund %/
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bg}l$?S
主营业务收入 Sales Z5
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主营业务成本 Cost of sales $%4<q0-
主营业务税金及附加 Sales tax #8~ygEa}
营业费用 Operating expenses GWLdz0`2_
管理费用 General and administrative expenses [SD
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财务费用 Financial expenses YRMe<upo
投资收益 Investment income w[ $oH
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其他业务收入 Other operating income O*.n;_&
营业外收入 Non-operating income E#,\[<pc
补贴收入 Subsidy income a l9(
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其他业务支出 Other operating expenses \(--$9
营业外支出 Non-operating expenses C_JO:$\rE
所得税 Income tax Xppv
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