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 。 !8ub3oj)
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现金 Cash in hand rWF~aec
银行存款 Cash in bank \}t(g}7T
其他货币资金-外埠存款Other monetary assets - cash in other cities cYdk,N
其他货币资金-银行本票 Other monetary assets - cashier‘s check r: n^U#
其他货币资金-银行汇票 Other monetary assets - bank draft XXacWdh \
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ZbCu -a{v
其他货币资金-存出投资款 Other monetary assets - cash for investment %VsuGA
短期投资-股票投资 Investments - Short term - stocks |/zE(ePc{
短期投资-债券投资 Investments - Short term - bonds v]gJ 7x
短期投资-基金投资 Investments - Short term - funds ihKnZcI$i
短期投资-其他投资 Investments - Short term - others hRSRz5 J}
短期投资跌价准备 Provision for short-term investment YSk,kU
长期股权投资-股票投资 Long term equity investment - stocks d}%GHvOi
长期股权投资-其他股权投资 Long term equity investment - others yWu80C8q
长期债券投资-债券投资 Long term securities investemnt - bonds GEy^*, d
长期债券投资-其他债权投资 Long term securities investment - others {PGNPxUbe
长期投资减值准备 Provision for long-term investment ]1rr$f9
应收票据 Notes receivable
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应收股利 Dividends receivable axnkuP(
应收利息 Interest receivable & :x_
应收帐款 Trade debtors C/ow{MxA
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;id0|x
预付帐款 Prepayment hf>JW[>Xo
应收补贴款 Allowance receivable `TKe+oS)
其他应收款 Other debtors ~j",ePl
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2 @Jw?+}vr
其他流动资产 Other current assets Lm"a3
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物资采购 Purchase $Ne$s
原材料 Raw materials z+&mMP`-
包装物 Packing materials f$9V_j-K+
低值易耗品 Low value consumbles )#Ea~>v
材料成本差异 Material cost difference pUZe.S>G
自制半成品 Self-manufactured goods 8.Wf^j$+{
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities ~c,HE] B
委托加工物资 Consigned processiong material zS 18Kl
委托代销商品 Consignment-out _kl.zw%
受托代销商品 Consignment-in "n:z("Q*
分期收款发出商品 Goods on instalment sales 0Z8K +,'!
存货跌价准备 Provision for obsolete stocks WMZ&LlB%
待摊费用 Prepaid expenses 2 Q,e1'=
待处理流动资产损益 Unsettled G/L on current assets wz31e!/
待处理固定资产损益 Unsettled G/L on fixed assets jTaEaX8+
委托贷款-本金 Consignment loan - principle `gfh]7T
委托贷款-利息 Consignment loan - interest 2ksX6M3kY
委托贷款-减值准备 Consignment loan - provision *Ibl+
固定资产-房屋建筑物 Fixed assets - Buildings [2~Et+r6g
固定资产-机器设备 Fixed assets - Plant and machinery =K~<& l8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tM <6c+
固定资产-运输设备 Fixed assets - Automobiles ^aN;M\
累计折旧 Accumulated depreciation :84fd\It4
固定资产减值准备 Impairment of fixed assets /`>BPQH`}
工程物资-专用材料 Project material - specific materials >`Gys8T
工程物资-专用设备 Project material - specific equipment }Zc.rk
工程物资-预付大型设备款 Project material - prepaid for equipment Ly/"da
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production c?"#x-<1s
在建工程 Construction in progress ~~,\BhG?
在建工程减值准备 Impairment of construction in progress *KN ' 0Z@W
固定资产清理 Disposal of fixed assets q3TAWNzI0
无形资产-专利权 Intangible assets - patent 2G<\Wz
无形资产-非专利技术 Intangible assets - industrial property and know-how \-$wY
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无形资产-商标权 Intangible assets - trademark rights jQ@z!GirT
无形资产-土地使用权 Intangible assets - land use rights (e6JI]tz{
无形资产-商誉 Intangible assets - goodwill lX/s
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无形资产减值准备 Impairment of intangible assets %WiDz
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长期待摊费用 Deferred assets _@;t^j+l
未确认融资费用 Unrecognized finance fees ;*5$xs&=_Z
其他长期资产 Other long term assets 0#0[E ,
递延税款借项 Deferred assets debits Z0s}65BR
应付票据 Notes payable ,<0R'R
应付帐款 Trade creditors !E8y!|7$
预收帐款 Adanvances from customers v8W .84e-
代销商品款 Consignment-in payables [KMW*pA7
其他应交款 Other payable to government Pp3<K649
其他应付款 Other creditors WM$}1:O
应付股利 Proposed dividends .(^KA{
待转资产价值 Donated assets 1p=^I'#
预计负债 Accrued liabilities !f[LFQD
应付短期债券 Short-term debentures payable oP;"`^_
其他流动负债 Other current liabilities X|fl_4NC>
预提费用 Accrued expenses
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应付工资 Payroll payable fT.18{'>
应付福利费 Welfare payable GM=r{F
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短期借款-抵押借款 Bank loans - Short term - pledged {z>fe
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短期借款-信用借款 Bank loans - Short term - credit jU.z{(s
短期借款-担保借款 Bank loans - Short term - guaranteed 3cfW|J
一年内到期长期借款 Long term loans due within one year m1H_kJ
一年内到期长期应付款 Long term payable due within one year =+;l>mn?O
长期借款 Bank loans - Long term #pO=\lJ,
应付债券-债券面值 Bond payable - Par value FOVghq@
应付债券-债券溢价 Bond payable - Excess o|O730"2F
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest o.W:R Ux
长期应付款 Long term payable ,r^zDlS<q
专项应付款 Specific payable A?V}$PTlx
其他长期负债 Other long term liabilities ~(bY-6z
应交税金-所得税 Tax payable - income tax 1=:=zyEEo
应交税金-增值税 Tax payable - VAT Z>
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应交税金-营业税 Tax payable - business tax l*~O;do
应交税金-消费税 Tax payable - consumable tax k8IhQ{@
应交税金-其他 Tax payable - others V,:^@ 7d
递延税款贷项 Deferred taxation credit 2-=Ov@y2k!
股本 Share capital ~SUrbRaY>
已归还投资 Investment returned '0q.zzv|_
利润分配-其他转入 Profit appropriation - other transfer in YbAa@Sq@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n'*4zxAA
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4'u +%6+__
利润分配-提取储备基金 Profit appropriation - reserve fund IlN: NS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PJ}d-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GPV=(}z
利润分配-利润归还投资 Profit appropriation - return investment by profit !Q[j;f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -#@l`kt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l@:Tw.+/9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `R[cM; c2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h|~I'M]*
期初未分配利润 Retained earnings, beginning of the year ov;1=M~RF
资本公积-股本溢价 Capital surplus - share premium ?-M?{De
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @cYb37)q=
资本公积-接受现金捐赠 Capital surplus - cash donation iB4`w\-o
资本公积-股权投资准备 Capital surplus - investment reserve "3 Y(uN
资本公积-拨款转入 Capital surplus - subsidiary 0PEg
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation M;2@<,rM
资本公积-其他 Capital surplus - others 7p1f*N[X
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s1
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {BV0Y.O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U<<@(d%T
盈余公积-储备基金 Surplus reserve - reserve fund ~]f6@n
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9r2l~zE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I;xSd.-
主营业务收入 Sales #BtJo:
主营业务成本 Cost of sales Yzr)UJl*I
主营业务税金及附加 Sales tax }jE[vVlRw
营业费用 Operating expenses xhcFZTj/(
管理费用 General and administrative expenses lo!^h]iE !
财务费用 Financial expenses '#<4oW\]
投资收益 Investment income Xz,fjKUnN
其他业务收入 Other operating income $'*q]]
营业外收入 Non-operating income p"@[2hK
补贴收入 Subsidy income `:b*#@
其他业务支出 Other operating expenses a
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营业外支出 Non-operating expenses Ww=^P{q\
所得税 Income tax _v6x3 Z
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