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 。 [=BccT:b
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现金 Cash in hand 4_`(c1oA
银行存款 Cash in bank ysj5/wtO0
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check "Ccy
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其他货币资金-银行汇票 Other monetary assets - bank draft rQxiG[0
其他货币资金-信用卡 Other monetary assets - credit cards 6_s(Kx>j
其他货币资金-信用证保证金 Other monetary assets - L/C deposit i\,I)S%yJ
其他货币资金-存出投资款 Other monetary assets - cash for investment B<Q)z5KK
短期投资-股票投资 Investments - Short term - stocks D5bPF~q
短期投资-债券投资 Investments - Short term - bonds <D[0mi0
短期投资-基金投资 Investments - Short term - funds .ht-*
短期投资-其他投资 Investments - Short term - others 0|Xz
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短期投资跌价准备 Provision for short-term investment !:PiQ19
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长期股权投资-股票投资 Long term equity investment - stocks iF9d?9TWl
长期股权投资-其他股权投资 Long term equity investment - others {h=gnR-9
长期债券投资-债券投资 Long term securities investemnt - bonds uzI=.j
长期债券投资-其他债权投资 Long term securities investment - others " Lh&s<[
长期投资减值准备 Provision for long-term investment Rf
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应收票据 Notes receivable Ptc+ypTu
应收股利 Dividends receivable NS65F7<&
应收利息 Interest receivable RA!q)/+
应收帐款 Trade debtors }v's>Ae~p
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors q3<kr<SP
预付帐款 Prepayment Z}TLk^_[
应收补贴款 Allowance receivable m"T}em#
其他应收款 Other debtors CLTkyS)C
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z %Bzf~N9
其他流动资产 Other current assets Vr|e(e.%
物资采购 Purchase 9O- 2
原材料 Raw materials o@BV&|
包装物 Packing materials d[>HxPwo
低值易耗品 Low value consumbles \{}dn,?Fv
材料成本差异 Material cost difference L
R\LC6kM
自制半成品 Self-manufactured goods -V:HT
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库存商品 Finished goods }jUsv8`}8R
商品进销差价 Difference between purchase & sales of commodities M.K^W `
委托加工物资 Consigned processiong material 9b/Dswxjx
委托代销商品 Consignment-out LFI#wGhXVk
受托代销商品 Consignment-in 5f{P% x(
分期收款发出商品 Goods on instalment sales 6Cz
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存货跌价准备 Provision for obsolete stocks wk ^7/B
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets jQ,Vs=*H
待处理固定资产损益 Unsettled G/L on fixed assets zs~Tu
委托贷款-本金 Consignment loan - principle 3 3|t5Ia
委托贷款-利息 Consignment loan - interest ~ ;LzTL
委托贷款-减值准备 Consignment loan - provision {O9(<g
固定资产-房屋建筑物 Fixed assets - Buildings a%e`
固定资产-机器设备 Fixed assets - Plant and machinery e{7
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f4fBUZ^ A
固定资产-运输设备 Fixed assets - Automobiles F~8'3!<9
累计折旧 Accumulated depreciation +ID\u
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固定资产减值准备 Impairment of fixed assets 0:`|T jf_
工程物资-专用材料 Project material - specific materials b,^Gj]7
工程物资-专用设备 Project material - specific equipment o]~\u{o#.
工程物资-预付大型设备款 Project material - prepaid for equipment y?&hA!x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production R!%nzL@e&`
在建工程 Construction in progress ."H;bfcL_
在建工程减值准备 Impairment of construction in progress dYwkP^KB
固定资产清理 Disposal of fixed assets +]s,VSL5`
无形资产-专利权 Intangible assets - patent ov,|`FdU^T
无形资产-非专利技术 Intangible assets - industrial property and know-how [Q0V 5P~Q'
无形资产-商标权 Intangible assets - trademark rights 1vxRhS&FY
无形资产-土地使用权 Intangible assets - land use rights ~%8P0AP
无形资产-商誉 Intangible assets - goodwill ~g\~x
无形资产减值准备 Impairment of intangible assets c3 O/#*
长期待摊费用 Deferred assets F)(^c
未确认融资费用 Unrecognized finance fees HMCLJ/
其他长期资产 Other long term assets V2ih/mh
递延税款借项 Deferred assets debits vY-CXWC7
应付票据 Notes payable `^Vd*
应付帐款 Trade creditors %(1OjfZc
预收帐款 Adanvances from customers VD$5 Djq
代销商品款 Consignment-in payables %+H _V1F
其他应交款 Other payable to government B=!!R]dxA
其他应付款 Other creditors uYMn VE"
应付股利 Proposed dividends N#K)Z5J)b
待转资产价值 Donated assets hhze5_$_
预计负债 Accrued liabilities kU[hB1D5
应付短期债券 Short-term debentures payable 3)y1q>CQf
其他流动负债 Other current liabilities 3uocAmY
预提费用 Accrued expenses
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应付工资 Payroll payable AP=h*1udk
应付福利费 Welfare payable J5G<Y*q
短期借款-抵押借款 Bank loans - Short term - pledged SO=gG 2E
短期借款-信用借款 Bank loans - Short term - credit pL"{Uqi
短期借款-担保借款 Bank loans - Short term - guaranteed oI;ho6y)
一年内到期长期借款 Long term loans due within one year `Pvi+:6\Y
一年内到期长期应付款 Long term payable due within one year z'U.}27&o
长期借款 Bank loans - Long term {^z73Gxt,
应付债券-债券面值 Bond payable - Par value (dq_,LI
应付债券-债券溢价 Bond payable - Excess -Cs( 3[
应付债券-债券折价 Bond payable - Discount LN|(Z*
应付债券-应计利息 Bond payable - Accrued interest $6a9<&LP_
长期应付款 Long term payable Nvgi&iBh8
专项应付款 Specific payable Z 2N6r6
其他长期负债 Other long term liabilities kk /#&b2
应交税金-所得税 Tax payable - income tax gsbr8zwG,
应交税金-增值税 Tax payable - VAT "[N2qJ}p
应交税金-营业税 Tax payable - business tax Byc;r-Q5V
应交税金-消费税 Tax payable - consumable tax 8Yh'/,o=L#
应交税金-其他 Tax payable - others rG
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递延税款贷项 Deferred taxation credit E`o_R=%
股本 Share capital ^OKm (
已归还投资 Investment returned h mRmU{(Y
利润分配-其他转入 Profit appropriation - other transfer in t`Kpbfk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,VS\ mG/}s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N4vcd=uG#
利润分配-提取储备基金 Profit appropriation - reserve fund k|/VNV( =0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Rn~'S2`u
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^2~ZOP$A
利润分配-利润归还投资 Profit appropriation - return investment by profit Sb[>R(0:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Dd
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9^XZ|`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,^([aK
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /o9it;
期初未分配利润 Retained earnings, beginning of the year g{V(WyT@
资本公积-股本溢价 Capital surplus - share premium SaXt"Ju,AH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (%X *b.n=
资本公积-接受现金捐赠 Capital surplus - cash donation !-lI<$S:
资本公积-股权投资准备 Capital surplus - investment reserve K1 "HJsj
资本公积-拨款转入 Capital surplus - subsidiary [c3!xHt5O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K=N&kda
资本公积-其他 Capital surplus - others rWTaCU^qV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q-(~w!e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IU8zidn&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $`|hF[tv
盈余公积-储备基金 Surplus reserve - reserve fund L<!h3n
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F_qApyU,7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sE?%;uBb
主营业务收入 Sales 05 6K) E
主营业务成本 Cost of sales N|yA]dg[
主营业务税金及附加 Sales tax PEI$1
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营业费用 Operating expenses nX (bVT4i
管理费用 General and administrative expenses @&m [w'tn
财务费用 Financial expenses j\>&]0-Iq
投资收益 Investment income LA6XTgcu
其他业务收入 Other operating income hoFgs9
营业外收入 Non-operating income gX{j$]^6G8
补贴收入 Subsidy income xRWfZ3E
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其他业务支出 Other operating expenses (2;Aqx5i
营业外支出 Non-operating expenses Z;uKnJh
所得税 Income tax 0XA\Ag\`G
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