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 P|c79
银行存款 Cash in bank 389T6sP]
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 |Q.t]TR'P
其他货币资金-银行汇票 Other monetary assets - bank draft 91`biVZfA
其他货币资金-信用卡 Other monetary assets - credit cards 0l{').!_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit '^n2]<
其他货币资金-存出投资款 Other monetary assets - cash for investment ;,4 Z5+
短期投资-股票投资 Investments - Short term - stocks y~''r%]
短期投资-债券投资 Investments - Short term - bonds j[9xF<I
短期投资-基金投资 Investments - Short term - funds c.,eIiL
短期投资-其他投资 Investments - Short term - others _qM'm^z5
短期投资跌价准备 Provision for short-term investment MiAXbo#\
长期股权投资-股票投资 Long term equity investment - stocks bvs0y7M='
长期股权投资-其他股权投资 Long term equity investment - others $0NWX
长期债券投资-债券投资 Long term securities investemnt - bonds lB.P
长期债券投资-其他债权投资 Long term securities investment - others ]g!k'@
长期投资减值准备 Provision for long-term investment qFt%{~a
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应收票据 Notes receivable NZmmO )p4
应收股利 Dividends receivable (\>_{"*=
应收利息 Interest receivable 8kX3.X`
应收帐款 Trade debtors 3]M
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors GAEz
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预付帐款 Prepayment R2Lq,(@-
应收补贴款 Allowance receivable WSKG8JT^|
其他应收款 Other debtors 3U
d&B
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors I
Yj\t?,0
其他流动资产 Other current assets q^>$YY>F
物资采购 Purchase 2j*\n|"}{
原材料 Raw materials 4f'WF5S/}8
包装物 Packing materials }mk9-7
低值易耗品 Low value consumbles 'P39^rb
材料成本差异 Material cost difference bvk+i?{H
自制半成品 Self-manufactured goods i=]IUjx<
库存商品 Finished goods v6;XxBR6
商品进销差价 Difference between purchase & sales of commodities _|x%M}O},
委托加工物资 Consigned processiong material _)ZAf%f?
委托代销商品 Consignment-out
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受托代销商品 Consignment-in /<Zy-+3
分期收款发出商品 Goods on instalment sales Xo;J1
H
存货跌价准备 Provision for obsolete stocks [AfV+$
待摊费用 Prepaid expenses (;+JM*c2N
待处理流动资产损益 Unsettled G/L on current assets r"zW=9 O=
待处理固定资产损益 Unsettled G/L on fixed assets aG?'F`UQ
委托贷款-本金 Consignment loan - principle wwmMpK}f
委托贷款-利息 Consignment loan - interest hnmFhJ !g
委托贷款-减值准备 Consignment loan - provision 3q{H=6
固定资产-房屋建筑物 Fixed assets - Buildings ]nEN3RJ
固定资产-机器设备 Fixed assets - Plant and machinery ZZ)bTLu
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6^s]2mMfk
固定资产-运输设备 Fixed assets - Automobiles Oh5(8.<y
累计折旧 Accumulated depreciation Zj[Bm\8
固定资产减值准备 Impairment of fixed assets 3T|:1Nw
工程物资-专用材料 Project material - specific materials M%
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工程物资-专用设备 Project material - specific equipment 2<qq[2
工程物资-预付大型设备款 Project material - prepaid for equipment e(6g|h
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress Xb&r|pR
在建工程减值准备 Impairment of construction in progress o>\j c
固定资产清理 Disposal of fixed assets 1Hy
无形资产-专利权 Intangible assets - patent j}X4#{jgC
无形资产-非专利技术 Intangible assets - industrial property and know-how \b1I<4(
无形资产-商标权 Intangible assets - trademark rights u%JM0180
无形资产-土地使用权 Intangible assets - land use rights @L,T/m-HF
无形资产-商誉 Intangible assets - goodwill H7H'0C
无形资产减值准备 Impairment of intangible assets NV^ktln
长期待摊费用 Deferred assets W#8qhmt
未确认融资费用 Unrecognized finance fees -!I.:97 N
其他长期资产 Other long term assets #Jq@p_T"
递延税款借项 Deferred assets debits +d2+w1o^V
应付票据 Notes payable 6Bo~7gnc
应付帐款 Trade creditors Fx/9T2%=
预收帐款 Adanvances from customers ]j}zN2[A
代销商品款 Consignment-in payables O_FT@bo\
其他应交款 Other payable to government |&o1i~Y
其他应付款 Other creditors @|j`I1r.A
应付股利 Proposed dividends POtDg
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待转资产价值 Donated assets `Btdp:j8i
预计负债 Accrued liabilities EN+WEMro
应付短期债券 Short-term debentures payable t'Nu^_#
其他流动负债 Other current liabilities v}M, M&?
预提费用 Accrued expenses M+ ^]j
应付工资 Payroll payable d9R0P2
应付福利费 Welfare payable X.o[=E
短期借款-抵押借款 Bank loans - Short term - pledged O (tcu@vfl
短期借款-信用借款 Bank loans - Short term - credit bXQ(6P
短期借款-担保借款 Bank loans - Short term - guaranteed 4O[5,
一年内到期长期借款 Long term loans due within one year Ad+-/hxc
一年内到期长期应付款 Long term payable due within one year v7\~OOoH]
长期借款 Bank loans - Long term 'B
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应付债券-债券面值 Bond payable - Par value 'i%Azzv
应付债券-债券溢价 Bond payable - Excess Iu[
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应付债券-债券折价 Bond payable - Discount 'lHtz~[
应付债券-应计利息 Bond payable - Accrued interest S2*-Ulu
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长期应付款 Long term payable OE}L})"
专项应付款 Specific payable Rqa#;wb!(
其他长期负债 Other long term liabilities ^pKC0E[%
应交税金-所得税 Tax payable - income tax E"x 2 jP
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 3S_KycE{
应交税金-消费税 Tax payable - consumable tax ^r(2
r
应交税金-其他 Tax payable - others H)
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递延税款贷项 Deferred taxation credit n'ZlIh
股本 Share capital /:z}WAW
已归还投资 Investment returned z ,P
:i$
利润分配-其他转入 Profit appropriation - other transfer in b!PN6<SI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IgLP=mqcWK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <;Qle
利润分配-提取储备基金 Profit appropriation - reserve fund l9qq;hhGP,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $*G]6s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cJ&l86/l1
利润分配-利润归还投资 Profit appropriation - return investment by profit 4Qz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wAVO%8u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #v89
`$#`2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s%H5Qa+Uh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kFw3'OZ,
期初未分配利润 Retained earnings, beginning of the year $B2*
x$
资本公积-股本溢价 Capital surplus - share premium 1k-^LdDj
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3-hu'xSU
资本公积-接受现金捐赠 Capital surplus - cash donation v )%EG
资本公积-股权投资准备 Capital surplus - investment reserve V tZ
资本公积-拨款转入 Capital surplus - subsidiary {SqY77
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lyt6DvAp"
资本公积-其他 Capital surplus - others !r.X. C
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gG*O&gQY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w^A8ZT0^7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nO\|43W
盈余公积-储备基金 Surplus reserve - reserve fund /fBZRdB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `5O<U~'d
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;}.jRmnJ
主营业务收入 Sales R+]Fh4t
主营业务成本 Cost of sales IN ,@
主营业务税金及附加 Sales tax QbV)+7II=
营业费用 Operating expenses v$+G_ @
管理费用 General and administrative expenses /U N%P2>^1
财务费用 Financial expenses vTh-I&}
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投资收益 Investment income qWw@6VvoQ
其他业务收入 Other operating income y!blp>V6
营业外收入 Non-operating income e4khReF;
补贴收入 Subsidy income [|ky~sRr
其他业务支出 Other operating expenses r1}7Q7-z
营业外支出 Non-operating expenses 7M3q|7?
所得税 Income tax jdXkU
Dr7,>Yx