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 。 ,,Db:4qfjD
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现金 Cash in hand 'w!gQ#De
银行存款 Cash in bank "TV.$s$.
其他货币资金-外埠存款Other monetary assets - cash in other cities EiN.VU `
其他货币资金-银行本票 Other monetary assets - cashier‘s check (G"
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其他货币资金-银行汇票 Other monetary assets - bank draft _F*w
,b$8
其他货币资金-信用卡 Other monetary assets - credit cards ,G:4H%?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,C&>mv xA
其他货币资金-存出投资款 Other monetary assets - cash for investment q%'ovX(dm
短期投资-股票投资 Investments - Short term - stocks IMR|a*=`c
短期投资-债券投资 Investments - Short term - bonds |HU
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短期投资-基金投资 Investments - Short term - funds 4l1=l#\S
短期投资-其他投资 Investments - Short term - others Gzfb|9,q
短期投资跌价准备 Provision for short-term investment xWwPrd
长期股权投资-股票投资 Long term equity investment - stocks aK>9:{]ez
长期股权投资-其他股权投资 Long term equity investment - others nSow$6T_
长期债券投资-债券投资 Long term securities investemnt - bonds ~ghz%${`
长期债券投资-其他债权投资 Long term securities investment - others 1h#k&r#*3
长期投资减值准备 Provision for long-term investment B5cyX*! ?
应收票据 Notes receivable |)4$\<d
应收股利 Dividends receivable }F`Tp8/&j
应收利息 Interest receivable /SKr.S61e
应收帐款 Trade debtors
9e)+<H
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6uXW`/lvX
预付帐款 Prepayment KVcZ@0[S
应收补贴款 Allowance receivable )[)]@e
其他应收款 Other debtors u`'z~N4}
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors bGi_",
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其他流动资产 Other current assets L@_">'pR
物资采购 Purchase Uaj=}p\+.p
原材料 Raw materials xI4I1"
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包装物 Packing materials {^kG<v.vV
低值易耗品 Low value consumbles j~E +6
f\
材料成本差异 Material cost difference ?iLd5 Z
自制半成品 Self-manufactured goods eE{L>u
库存商品 Finished goods f0`'
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商品进销差价 Difference between purchase & sales of commodities :|M/+XPu
委托加工物资 Consigned processiong material \zI&n &T
委托代销商品 Consignment-out :]^P^khK
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales V0 F30rK
存货跌价准备 Provision for obsolete stocks z^/ GTY
待摊费用 Prepaid expenses 05KoxFO?
待处理流动资产损益 Unsettled G/L on current assets @."o:K
待处理固定资产损益 Unsettled G/L on fixed assets rc$!$~|I3Z
委托贷款-本金 Consignment loan - principle M',D
委托贷款-利息 Consignment loan - interest 3NN'E$"3
委托贷款-减值准备 Consignment loan - provision `zp2;]W
固定资产-房屋建筑物 Fixed assets - Buildings ?66(t
固定资产-机器设备 Fixed assets - Plant and machinery YU=ZZEVi
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V
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固定资产-运输设备 Fixed assets - Automobiles =]QH78\3
累计折旧 Accumulated depreciation l>UUaf|
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固定资产减值准备 Impairment of fixed assets V"H7zx
工程物资-专用材料 Project material - specific materials b H?qijrC
工程物资-专用设备 Project material - specific equipment
mrC+J*
工程物资-预付大型设备款 Project material - prepaid for equipment ^A[`NYK
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &7w>K6p
在建工程 Construction in progress z>33O5U
在建工程减值准备 Impairment of construction in progress "-n%874IT
固定资产清理 Disposal of fixed assets +qj*P9
无形资产-专利权 Intangible assets - patent H~|%vjH
无形资产-非专利技术 Intangible assets - industrial property and know-how eqZ+n
o
无形资产-商标权 Intangible assets - trademark rights @pGlWw9*
无形资产-土地使用权 Intangible assets - land use rights R-Q1YHUQM
无形资产-商誉 Intangible assets - goodwill paNw5]
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无形资产减值准备 Impairment of intangible assets (bx\4Ws
长期待摊费用 Deferred assets t/*K#]26
未确认融资费用 Unrecognized finance fees 2-V)>9
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其他长期资产 Other long term assets ),]2`w&k
递延税款借项 Deferred assets debits ES\Q5)t/fo
应付票据 Notes payable :pDY
应付帐款 Trade creditors 6#)Jl
预收帐款 Adanvances from customers 9V;$v
代销商品款 Consignment-in payables ;:4P'FWm^
其他应交款 Other payable to government Nr24[e
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其他应付款 Other creditors I\upnEKKzZ
应付股利 Proposed dividends \`/E
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待转资产价值 Donated assets E,LYS"%_
预计负债 Accrued liabilities Ok>(>K<r
应付短期债券 Short-term debentures payable ls24ccOs
其他流动负债 Other current liabilities
hY}/Y
预提费用 Accrued expenses XU_,Z/Yw_
应付工资 Payroll payable `_1(Q9Q
应付福利费 Welfare payable lP*
短期借款-抵押借款 Bank loans - Short term - pledged )4~sQ^}
短期借款-信用借款 Bank loans - Short term - credit r)p2'+}pV
短期借款-担保借款 Bank loans - Short term - guaranteed x$n~f:1Y
一年内到期长期借款 Long term loans due within one year rj,K`HD
一年内到期长期应付款 Long term payable due within one year }@14E-N
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长期借款 Bank loans - Long term qEJ8o.D-=
应付债券-债券面值 Bond payable - Par value {@V3?pG?p
应付债券-债券溢价 Bond payable - Excess qo6LC >Qg
应付债券-债券折价 Bond payable - Discount #$=8g
RZj
应付债券-应计利息 Bond payable - Accrued interest O wA~(
长期应付款 Long term payable 2]D$|M?$~
专项应付款 Specific payable eOehgU5x
其他长期负债 Other long term liabilities I/H
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应交税金-所得税 Tax payable - income tax *IWFeu7y
应交税金-增值税 Tax payable - VAT y|6@-:B.
应交税金-营业税 Tax payable - business tax zr.+'
应交税金-消费税 Tax payable - consumable tax 3e%l8@R@
应交税金-其他 Tax payable - others Or+*q91j
递延税款贷项 Deferred taxation credit i
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股本 Share capital j /H>0^
已归还投资 Investment returned rX33s
利润分配-其他转入 Profit appropriation - other transfer in "Ap$Jl B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1l+kO,X]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {}_ Nep/;
利润分配-提取储备基金 Profit appropriation - reserve fund *BLe3dok(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]$~Fzs
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund heL$2dZ5H
利润分配-利润归还投资 Profit appropriation - return investment by profit StU 4{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;8*XOC;[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "x(>Sj\%I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UzgA26;
期初未分配利润 Retained earnings, beginning of the year NoCDY2 $
资本公积-股本溢价 Capital surplus - share premium Z5G]p4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mRhd/|g*
资本公积-接受现金捐赠 Capital surplus - cash donation F qeV3N
资本公积-股权投资准备 Capital surplus - investment reserve d>%gW*
资本公积-拨款转入 Capital surplus - subsidiary x&C%4Y_]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \3Dk5cSDk+
资本公积-其他 Capital surplus - others I@0z/4H
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R_1)mPQ^P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1,"I=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TGU:(J'^
盈余公积-储备基金 Surplus reserve - reserve fund ZV'$k\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D|@bGN
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |[S90Gw]
主营业务收入 Sales vBh;
主营业务成本 Cost of sales ;V_.[aX
主营业务税金及附加 Sales tax &5\^f?'b7
营业费用 Operating expenses z`k El@
管理费用 General and administrative expenses 3k#[(ph
k
财务费用 Financial expenses GE1i+.+-.
投资收益 Investment income GX4QaT%
其他业务收入 Other operating income i2){xg~c
营业外收入 Non-operating income ;LCTCt`
补贴收入 Subsidy income U|gpC
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其他业务支出 Other operating expenses M|\^UF2e
营业外支出 Non-operating expenses {5^K Xj$B
所得税 Income tax !z11"
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