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 。 HQjxJd5P
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现金 Cash in hand g0[<9.ke
银行存款 Cash in bank AiR%MD
其他货币资金-外埠存款Other monetary assets - cash in other cities #w[q.+A
其他货币资金-银行本票 Other monetary assets - cashier‘s check m&;zLBA;
其他货币资金-银行汇票 Other monetary assets - bank draft `*.r'k2R
其他货币资金-信用卡 Other monetary assets - credit cards 4C2>0O<^s
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @8}-0c
其他货币资金-存出投资款 Other monetary assets - cash for investment mRix0XBI~
短期投资-股票投资 Investments - Short term - stocks Lk$Je
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短期投资-债券投资 Investments - Short term - bonds 0D W'(#`
短期投资-基金投资 Investments - Short term - funds Iltg0`
短期投资-其他投资 Investments - Short term - others F5om-tzy
短期投资跌价准备 Provision for short-term investment :d:|7hlNQ
长期股权投资-股票投资 Long term equity investment - stocks AOq9v~)z-
长期股权投资-其他股权投资 Long term equity investment - others MC[`<W)u
长期债券投资-债券投资 Long term securities investemnt - bonds I{Y
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长期债券投资-其他债权投资 Long term securities investment - others 0|qx/xo|-
长期投资减值准备 Provision for long-term investment `t/@ L:
应收票据 Notes receivable kfG 65aa>_
应收股利 Dividends receivable Es ZnGuY
应收利息 Interest receivable ^+Y-=2u:
应收帐款 Trade debtors rA>A=,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `i_L?C7
预付帐款 Prepayment .j]OO/,
应收补贴款 Allowance receivable V8| q"UX
其他应收款 Other debtors UlLM<33_)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors nATfmUN
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其他流动资产 Other current assets 8kn]_6:3i
物资采购 Purchase nOL 25 Y:
原材料 Raw materials EzeDShN=J
包装物 Packing materials Sj=69>m]5
低值易耗品 Low value consumbles ,sQ0atk7ma
材料成本差异 Material cost difference zN8&M<mTl
自制半成品 Self-manufactured goods .P0Qs&i
库存商品 Finished goods /oixtO)
商品进销差价 Difference between purchase & sales of commodities bl+@}+A
委托加工物资 Consigned processiong material i32_ZB Z?y
委托代销商品 Consignment-out J7
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受托代销商品 Consignment-in IJb1)
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分期收款发出商品 Goods on instalment sales Ke;X3j ]`
存货跌价准备 Provision for obsolete stocks t,r&SrC
待摊费用 Prepaid expenses u3v6$CD?
待处理流动资产损益 Unsettled G/L on current assets dOYm t,
待处理固定资产损益 Unsettled G/L on fixed assets el*pYI
委托贷款-本金 Consignment loan - principle `!>dbR&1
委托贷款-利息 Consignment loan - interest y9l.i@-
委托贷款-减值准备 Consignment loan - provision O'yjB$j
固定资产-房屋建筑物 Fixed assets - Buildings JWm^RQ
固定资产-机器设备 Fixed assets - Plant and machinery z)?#U
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures H--*[3".
固定资产-运输设备 Fixed assets - Automobiles r&l*.C*
累计折旧 Accumulated depreciation f 7QUZb\
固定资产减值准备 Impairment of fixed assets 6XxG1]84
工程物资-专用材料 Project material - specific materials Osvz 3UMY3
工程物资-专用设备 Project material - specific equipment 2
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工程物资-预付大型设备款 Project material - prepaid for equipment &l!{!f4
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production CFS3);'<|
在建工程 Construction in progress H2p XJ/XF
在建工程减值准备 Impairment of construction in progress J#OE}xASoA
固定资产清理 Disposal of fixed assets (8eNZ*+mO
无形资产-专利权 Intangible assets - patent ws=9u-
无形资产-非专利技术 Intangible assets - industrial property and know-how 2ZzD^:V[}
无形资产-商标权 Intangible assets - trademark rights ?M{6U[?
无形资产-土地使用权 Intangible assets - land use rights nAba
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无形资产-商誉 Intangible assets - goodwill h9OL%n 7m'
无形资产减值准备 Impairment of intangible assets xvz5\s|b
长期待摊费用 Deferred assets re 1k]
未确认融资费用 Unrecognized finance fees 1b]PCNz
其他长期资产 Other long term assets gp&&
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递延税款借项 Deferred assets debits QmkC~kK1.
应付票据 Notes payable CTrs\G
应付帐款 Trade creditors ))+98iU1s
预收帐款 Adanvances from customers TWR#MVMI
代销商品款 Consignment-in payables "VVR#H}{
其他应交款 Other payable to government "6o}qeB l
其他应付款 Other creditors r/$)c_x`
应付股利 Proposed dividends rj f=qh5s
待转资产价值 Donated assets V1fvQ=9
预计负债 Accrued liabilities uW--
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应付短期债券 Short-term debentures payable 'LLQ[JJ=O
其他流动负债 Other current liabilities Sph"w08
预提费用 Accrued expenses Y"
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应付工资 Payroll payable 0jZ{ ?
应付福利费 Welfare payable qLi1yH
短期借款-抵押借款 Bank loans - Short term - pledged <B{VL8IA>
短期借款-信用借款 Bank loans - Short term - credit z hm!sMlO
短期借款-担保借款 Bank loans - Short term - guaranteed wj:3
一年内到期长期借款 Long term loans due within one year m ?"%&|
一年内到期长期应付款 Long term payable due within one year byj mH
长期借款 Bank loans - Long term t~W4o8<w
应付债券-债券面值 Bond payable - Par value w wRT$-!
应付债券-债券溢价 Bond payable - Excess ?OYwM?Uf
应付债券-债券折价 Bond payable - Discount hv8[_p`>
应付债券-应计利息 Bond payable - Accrued interest n; '~"AG)
长期应付款 Long term payable ~Z/ `W`
专项应付款 Specific payable l:Xf(TLa
其他长期负债 Other long term liabilities }br<2?y,
应交税金-所得税 Tax payable - income tax ]\mb6Hc
应交税金-增值税 Tax payable - VAT D.CsnfJ
应交税金-营业税 Tax payable - business tax PdN\0B`
应交税金-消费税 Tax payable - consumable tax _wJ#jJz2
应交税金-其他 Tax payable - others W]Y!ZfGnN
递延税款贷项 Deferred taxation credit f<Um2YGW
股本 Share capital 2yO)}g FJ
已归还投资 Investment returned gx9sBkoq5D
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =v`&iL~m
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve it|:P
利润分配-提取储备基金 Profit appropriation - reserve fund >W]"a3E
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d*:qFq_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e`2R{H
利润分配-利润归还投资 Profit appropriation - return investment by profit sU_4+Mk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1Y"qQp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ao5yW;^y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <WKz,jh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `lh?Z
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期初未分配利润 Retained earnings, beginning of the year jqsktJw#i
资本公积-股本溢价 Capital surplus - share premium JP*wi-8D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @' :um
资本公积-接受现金捐赠 Capital surplus - cash donation mb`}sTU).
资本公积-股权投资准备 Capital surplus - investment reserve 5@rqU(]<
资本公积-拨款转入 Capital surplus - subsidiary SK}g(X7IWH
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ywk[VD+.
资本公积-其他 Capital surplus - others v6Wf7)d/1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tYNt>9L|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R/xCS.yl}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]Tw6Fg1o>
盈余公积-储备基金 Surplus reserve - reserve fund N$\5%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]BD5+>;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment CIvT5^}
主营业务收入 Sales jy|xDQ
主营业务成本 Cost of sales /,%o<Ql9
主营业务税金及附加 Sales tax MCpK^7]k
营业费用 Operating expenses 'w
q:F?viF
管理费用 General and administrative expenses 959jp85
财务费用 Financial expenses /Z_ [)PTH
投资收益 Investment income 'eY[?LJ]U
其他业务收入 Other operating income 0]0M>vx
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营业外收入 Non-operating income Guc^gq}
补贴收入 Subsidy income ZGvNEjff
其他业务支出 Other operating expenses %9)J-B
营业外支出 Non-operating expenses yVv3S[J
所得税 Income tax OWfj<#}t+
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