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 。 GdtR /1
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现金 Cash in hand \!!1o+#1j
银行存款 Cash in bank A\T9>z^k
其他货币资金-外埠存款Other monetary assets - cash in other cities ^9 {r2d&c
其他货币资金-银行本票 Other monetary assets - cashier‘s check Qm2(Z8Gh
其他货币资金-银行汇票 Other monetary assets - bank draft xT;j_'9U;
其他货币资金-信用卡 Other monetary assets - credit cards : ?z E@Ct
其他货币资金-信用证保证金 Other monetary assets - L/C deposit CpdQ]Ai[
其他货币资金-存出投资款 Other monetary assets - cash for investment n%I9l]
短期投资-股票投资 Investments - Short term - stocks axLO: Q,
短期投资-债券投资 Investments - Short term - bonds ]R6Z(^XT,E
短期投资-基金投资 Investments - Short term - funds &E$:^a4d
短期投资-其他投资 Investments - Short term - others *D;VZs0O
短期投资跌价准备 Provision for short-term investment *[0)]|r
长期股权投资-股票投资 Long term equity investment - stocks VIg=|Oe),
长期股权投资-其他股权投资 Long term equity investment - others *&vi3#ur
长期债券投资-债券投资 Long term securities investemnt - bonds 73tWeZ8rvx
长期债券投资-其他债权投资 Long term securities investment - others 5HMDug;
长期投资减值准备 Provision for long-term investment ~R\U1XXyUY
应收票据 Notes receivable 8b:\@]g$
应收股利 Dividends receivable Uiu9o]n
应收利息 Interest receivable bZi;jl
应收帐款 Trade debtors jS'hs>Ot
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =%R|@lz_x
预付帐款 Prepayment 9Li.B1j
应收补贴款 Allowance receivable ]WZi +
其他应收款 Other debtors ~.f[K{h8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors H\ONv=}7I
其他流动资产 Other current assets }*R.>jQ+Y
物资采购 Purchase jG~UyzWH;
原材料 Raw materials a#i%7mfn
包装物 Packing materials z{dn
低值易耗品 Low value consumbles >W?7a:#,
材料成本差异 Material cost difference j aq/]I7
自制半成品 Self-manufactured goods E?3$ *
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库存商品 Finished goods |4u?Q+k%%
商品进销差价 Difference between purchase & sales of commodities Mq2[^l!qu
委托加工物资 Consigned processiong material jj*e.t:F
委托代销商品 Consignment-out 8et.A
受托代销商品 Consignment-in &4-rDR,
分期收款发出商品 Goods on instalment sales 8GFA}_(^R
存货跌价准备 Provision for obsolete stocks mB]Y;R<
待摊费用 Prepaid expenses ?L~Z]+-
待处理流动资产损益 Unsettled G/L on current assets B^sHFc""V
待处理固定资产损益 Unsettled G/L on fixed assets 0&|,HK
委托贷款-本金 Consignment loan - principle |?
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委托贷款-利息 Consignment loan - interest RXU#.=xvy
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 b1`(f"&l
固定资产-机器设备 Fixed assets - Plant and machinery hg=BXe4:
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =D6H?K-k!
固定资产-运输设备 Fixed assets - Automobiles g&6O*vx
累计折旧 Accumulated depreciation 13:0%IO
固定资产减值准备 Impairment of fixed assets ~'2im[f J
工程物资-专用材料 Project material - specific materials J>Uzd,
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工程物资-专用设备 Project material - specific equipment ewb/Z[4
工程物资-预付大型设备款 Project material - prepaid for equipment p$A` qx<M_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k1
在建工程 Construction in progress 58 Rmq/6s
在建工程减值准备 Impairment of construction in progress 9Ucn
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固定资产清理 Disposal of fixed assets H<6/i@ly
无形资产-专利权 Intangible assets - patent Z/@%MEU[zl
无形资产-非专利技术 Intangible assets - industrial property and know-how :g[G&Ds8
无形资产-商标权 Intangible assets - trademark rights >4} 2~;
无形资产-土地使用权 Intangible assets - land use rights \XXS;
无形资产-商誉 Intangible assets - goodwill L?5OWVX!v
无形资产减值准备 Impairment of intangible assets =2=n
长期待摊费用 Deferred assets 2!^[x~t
未确认融资费用 Unrecognized finance fees dQ4K^u
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits (W l5F
应付票据 Notes payable ;qF#!Kb5
应付帐款 Trade creditors [ZP8[Zl'?
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables \O
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其他应交款 Other payable to government _,M:"3;Z
其他应付款 Other creditors boR&'yX
应付股利 Proposed dividends @BZ6{@*
待转资产价值 Donated assets kGZ_/"iuO
预计负债 Accrued liabilities G;%Pf9o26
应付短期债券 Short-term debentures payable ]'UO]i/
其他流动负债 Other current liabilities ]d@@E_s]
预提费用 Accrued expenses R.EA5X|_
应付工资 Payroll payable
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应付福利费 Welfare payable $I7/FZP
短期借款-抵押借款 Bank loans - Short term - pledged +jD{O @9
短期借款-信用借款 Bank loans - Short term - credit <k^P>Irb3t
短期借款-担保借款 Bank loans - Short term - guaranteed bTn7$EG
一年内到期长期借款 Long term loans due within one year Z Tx~+'(
一年内到期长期应付款 Long term payable due within one year eiF!yk?2
长期借款 Bank loans - Long term Q\
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应付债券-债券面值 Bond payable - Par value t?0D* !D
应付债券-债券溢价 Bond payable - Excess m$xyUv1
应付债券-债券折价 Bond payable - Discount t_q`wKDE
应付债券-应计利息 Bond payable - Accrued interest QJ
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长期应付款 Long term payable {daNw>TH
专项应付款 Specific payable Ha\q}~_
其他长期负债 Other long term liabilities rZy38Wo
应交税金-所得税 Tax payable - income tax nNIV(
应交税金-增值税 Tax payable - VAT Qj? G KO
应交税金-营业税 Tax payable - business tax *Bt`6u.>e,
应交税金-消费税 Tax payable - consumable tax ,0#5kc*X
应交税金-其他 Tax payable - others ?zKVXK7}0
递延税款贷项 Deferred taxation credit K'%,dn
股本 Share capital OjCT*qyU<
已归还投资 Investment returned +OF(CcA^
利润分配-其他转入 Profit appropriation - other transfer in ]rDf3_!m(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WG;1[o&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >,` /
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利润分配-提取储备基金 Profit appropriation - reserve fund 6$>m s6g%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^b`}g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hgE!)UE
利润分配-利润归还投资 Profit appropriation - return investment by profit ~$f+]7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2FO.!m
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^)b*"o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .BXZ\r`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q
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期初未分配利润 Retained earnings, beginning of the year 5( lE$&
资本公积-股本溢价 Capital surplus - share premium O xqbHe
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )@3ce'
资本公积-接受现金捐赠 Capital surplus - cash donation XQ<2(}]4
资本公积-股权投资准备 Capital surplus - investment reserve <}%>a@
资本公积-拨款转入 Capital surplus - subsidiary B7TA:K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _y)#N<
资本公积-其他 Capital surplus - others 9o P8| <+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vZC2F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Um\Nd#=:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kRskeMr:Rd
盈余公积-储备基金 Surplus reserve - reserve fund HB\y [:E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $.(>Sj1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )vsiX}3
主营业务收入 Sales Z\xR+3
主营业务成本 Cost of sales DT(A~U<y
主营业务税金及附加 Sales tax V5K!u8T
营业费用 Operating expenses !xMyk>%2
管理费用 General and administrative expenses 7I`e5\ u
财务费用 Financial expenses /yIkHb^c
投资收益 Investment income 6Pl$DSu
其他业务收入 Other operating income
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营业外收入 Non-operating income [S":~3^B6
补贴收入 Subsidy income DJrE[wI
其他业务支出 Other operating expenses !l_
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营业外支出 Non-operating expenses G3
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所得税 Income tax :SSe0ZZ_6b
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