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 。 |{7e#ww]
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现金 Cash in hand UzU-eyA
银行存款 Cash in bank ~+pg^en
其他货币资金-外埠存款Other monetary assets - cash in other cities [j:}=:feQ
其他货币资金-银行本票 Other monetary assets - cashier‘s check 6K4`;
其他货币资金-银行汇票 Other monetary assets - bank draft d7W%zg\T
其他货币资金-信用卡 Other monetary assets - credit cards fuNl4BU
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?JXBWB4
其他货币资金-存出投资款 Other monetary assets - cash for investment Pn'`Q S?
短期投资-股票投资 Investments - Short term - stocks CdBthOPX)
短期投资-债券投资 Investments - Short term - bonds 00` bL
短期投资-基金投资 Investments - Short term - funds m\*&2Na
短期投资-其他投资 Investments - Short term - others C
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短期投资跌价准备 Provision for short-term investment Y]+e
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长期股权投资-股票投资 Long term equity investment - stocks /,1SE(
长期股权投资-其他股权投资 Long term equity investment - others Xzx[C_G
长期债券投资-债券投资 Long term securities investemnt - bonds yfSiByU
长期债券投资-其他债权投资 Long term securities investment - others ERp:EZ'
长期投资减值准备 Provision for long-term investment E1c>nrnh*
应收票据 Notes receivable u;+%Qh
应收股利 Dividends receivable Yw~;g:=
应收利息 Interest receivable HCX!P4Hj
应收帐款 Trade debtors 6-*~t8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors d
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预付帐款 Prepayment CDQJ bvx
应收补贴款 Allowance receivable eZ!yPdgy|
其他应收款 Other debtors \3%W_vU_
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /{fZH,!L
其他流动资产 Other current assets P<>[e9|
物资采购 Purchase y0scL7/
原材料 Raw materials { A:LAAf[6
包装物 Packing materials W ;fH&r)d@
低值易耗品 Low value consumbles u{g]gA8s
材料成本差异 Material cost difference -]Q3/"Q
自制半成品 Self-manufactured goods X!U]`Qh
库存商品 Finished goods %:"
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商品进销差价 Difference between purchase & sales of commodities 'fS?xDs-v
委托加工物资 Consigned processiong material nnfY$&3A
委托代销商品 Consignment-out <8iYL`3
受托代销商品 Consignment-in r> Fec
分期收款发出商品 Goods on instalment sales >lA7*nn
存货跌价准备 Provision for obsolete stocks l*QIoRYFW
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets c *.G]nRc
待处理固定资产损益 Unsettled G/L on fixed assets IM[54_I
委托贷款-本金 Consignment loan - principle N1YgYL
委托贷款-利息 Consignment loan - interest pt=7~
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委托贷款-减值准备 Consignment loan - provision ,"@w>WL<9
固定资产-房屋建筑物 Fixed assets - Buildings VKT@2HjNT`
固定资产-机器设备 Fixed assets - Plant and machinery jZa25Z00
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x
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固定资产-运输设备 Fixed assets - Automobiles 5XzrS-I+X@
累计折旧 Accumulated depreciation sk#9x`Rw
固定资产减值准备 Impairment of fixed assets U^B"|lc:[
工程物资-专用材料 Project material - specific materials l!\1,J:}Z
工程物资-专用设备 Project material - specific equipment uPFRh~ (b
工程物资-预付大型设备款 Project material - prepaid for equipment M_tj7Q3
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production i B%XBR
在建工程 Construction in progress UE"7
在建工程减值准备 Impairment of construction in progress Lqg]Fd
固定资产清理 Disposal of fixed assets =ZG<BG_
无形资产-专利权 Intangible assets - patent t G]N*%@
无形资产-非专利技术 Intangible assets - industrial property and know-how P\.WXe#j
无形资产-商标权 Intangible assets - trademark rights n49;Z,[~
无形资产-土地使用权 Intangible assets - land use rights 1lbwJVY[
无形资产-商誉 Intangible assets - goodwill ~q{\;
无形资产减值准备 Impairment of intangible assets {V.Wk
长期待摊费用 Deferred assets 0xN!DvCg>.
未确认融资费用 Unrecognized finance fees D=2~37CzQ1
其他长期资产 Other long term assets a4
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递延税款借项 Deferred assets debits s;s0}Td_1
应付票据 Notes payable s5Pq$<
应付帐款 Trade creditors :b"=KQ
预收帐款 Adanvances from customers ot^q}fRX
代销商品款 Consignment-in payables n.@#rBKZ
其他应交款 Other payable to government U> W|(Y
其他应付款 Other creditors F@g17 aa
应付股利 Proposed dividends $6 W3EOl
待转资产价值 Donated assets ,cLH*@
预计负债 Accrued liabilities 7@J
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应付短期债券 Short-term debentures payable O97VdNT8
其他流动负债 Other current liabilities b~1iPaIh
预提费用 Accrued expenses |4=ihB9+
应付工资 Payroll payable M/*Bh,M`
应付福利费 Welfare payable J)_>%.
短期借款-抵押借款 Bank loans - Short term - pledged hMv2"V-X
短期借款-信用借款 Bank loans - Short term - credit [Uswf3
短期借款-担保借款 Bank loans - Short term - guaranteed kl=xu3j
一年内到期长期借款 Long term loans due within one year </,.K`''W
一年内到期长期应付款 Long term payable due within one year 3] N q@t
长期借款 Bank loans - Long term )W#T2Z>N1
应付债券-债券面值 Bond payable - Par value )GK+
应付债券-债券溢价 Bond payable - Excess L"4]Tm>zq
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest k<!<<,Z
长期应付款 Long term payable Ha?G=X
专项应付款 Specific payable 2_wvC
其他长期负债 Other long term liabilities : g5(HH
应交税金-所得税 Tax payable - income tax f#1/}Hq/I
应交税金-增值税 Tax payable - VAT To pH
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应交税金-营业税 Tax payable - business tax V- /YNRV
应交税金-消费税 Tax payable - consumable tax *u}'}jC1X
应交税金-其他 Tax payable - others C1tb`
递延税款贷项 Deferred taxation credit |hc\jb
股本 Share capital p:Oz<P
已归还投资 Investment returned >}CEN
利润分配-其他转入 Profit appropriation - other transfer in >[EBpYi
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @$oZ|ZkZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vf[&7n
利润分配-提取储备基金 Profit appropriation - reserve fund v G2.]?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RJ@\W=aZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4oV
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利润分配-利润归还投资 Profit appropriation - return investment by profit &Bm&i.r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 76_<xUt{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5}
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z"EWj73
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g
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期初未分配利润 Retained earnings, beginning of the year (#If1[L
资本公积-股本溢价 Capital surplus - share premium %Uf'+!4l`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /22nLc;/Cx
资本公积-接受现金捐赠 Capital surplus - cash donation 7LfcF
资本公积-股权投资准备 Capital surplus - investment reserve Yh$fQ:yi\&
资本公积-拨款转入 Capital surplus - subsidiary VtWT{y5Ec
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `UQEXoB)
资本公积-其他 Capital surplus - others fgmSgG"b
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?~Pv3'%d
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @7%.7LK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )nOE8y/
盈余公积-储备基金 Surplus reserve - reserve fund F_v-}bbcFQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $~G@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0yaMe@&,
主营业务收入 Sales s%O Y<B@V2
主营业务成本 Cost of sales J+|/-{g
主营业务税金及附加 Sales tax Wxn#Rk#>
营业费用 Operating expenses dZDK7UL
管理费用 General and administrative expenses t3a#%'Dv
财务费用 Financial expenses 0p `")/
投资收益 Investment income >azEed<B
其他业务收入 Other operating income gHZqA_*T8U
营业外收入 Non-operating income M$H `^Pv
补贴收入 Subsidy income kM;o0wi
其他业务支出 Other operating expenses l
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营业外支出 Non-operating expenses e1UITjy
所得税 Income tax m8+:=0|$
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