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 。 DK
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现金 Cash in hand !S_^94 b@
银行存款 Cash in bank ;-Jb1"5
其他货币资金-外埠存款Other monetary assets - cash in other cities V
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其他货币资金-银行本票 Other monetary assets - cashier‘s check "hy.GWF|*
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards p3}?fej&|
其他货币资金-信用证保证金 Other monetary assets - L/C deposit V._(q^
其他货币资金-存出投资款 Other monetary assets - cash for investment T
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短期投资-股票投资 Investments - Short term - stocks np4+"
短期投资-债券投资 Investments - Short term - bonds YQS5P#
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others o^V(U~m]
短期投资跌价准备 Provision for short-term investment [S@}T
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长期股权投资-股票投资 Long term equity investment - stocks }E7:ihy
长期股权投资-其他股权投资 Long term equity investment - others &< !Ufa&
长期债券投资-债券投资 Long term securities investemnt - bonds JXj8Br?Z@
长期债券投资-其他债权投资 Long term securities investment - others "jaJr5Wv=y
长期投资减值准备 Provision for long-term investment 2m~V{mUT!
应收票据 Notes receivable h/,${,}J
应收股利 Dividends receivable X~xd/M=9^
应收利息 Interest receivable jU5 }\oP@
应收帐款 Trade debtors r
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .T*GN|@$!
预付帐款 Prepayment ys#i@
应收补贴款 Allowance receivable l]]l
其他应收款 Other debtors 1U,1)<z~u
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z'k|u4ZC
其他流动资产 Other current assets U bYEEY#
物资采购 Purchase Z,.G%"i3C
原材料 Raw materials .uE Pnzi
包装物 Packing materials {vE(l'
低值易耗品 Low value consumbles 1lpwZ"
材料成本差异 Material cost difference aIXdV2QS
自制半成品 Self-manufactured goods U-^[lWn[@4
库存商品 Finished goods /N-_FMl?
商品进销差价 Difference between purchase & sales of commodities k'PQ}
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委托加工物资 Consigned processiong material )=DGdIEt
委托代销商品 Consignment-out WW@d:R
受托代销商品 Consignment-in l)-Mq@V
分期收款发出商品 Goods on instalment sales ]0r|_)s
存货跌价准备 Provision for obsolete stocks |G/7_+J6
待摊费用 Prepaid expenses h},oF!,
待处理流动资产损益 Unsettled G/L on current assets u(!&:A9JFd
待处理固定资产损益 Unsettled G/L on fixed assets >\!4Mk8
委托贷款-本金 Consignment loan - principle zW8*E E+,
委托贷款-利息 Consignment loan - interest ?J,AB #+
委托贷款-减值准备 Consignment loan - provision 28OWNS
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固定资产-房屋建筑物 Fixed assets - Buildings i7LJ&g/)
固定资产-机器设备 Fixed assets - Plant and machinery n$:IVX"2b
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "Y=+Ls(3o(
固定资产-运输设备 Fixed assets - Automobiles Krs2Gre}
累计折旧 Accumulated depreciation DSxUdEK6
固定资产减值准备 Impairment of fixed assets 5%}wV,Y
工程物资-专用材料 Project material - specific materials \sA*V%n
工程物资-专用设备 Project material - specific equipment D.%B
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工程物资-预付大型设备款 Project material - prepaid for equipment gf+d!c(/
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production J# kl
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在建工程 Construction in progress =\t /u
在建工程减值准备 Impairment of construction in progress A!63p$VT;
固定资产清理 Disposal of fixed assets 7}_!
无形资产-专利权 Intangible assets - patent t]-u
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无形资产-非专利技术 Intangible assets - industrial property and know-how z5]bia,
无形资产-商标权 Intangible assets - trademark rights *U#m+@\0
无形资产-土地使用权 Intangible assets - land use rights f
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无形资产-商誉 Intangible assets - goodwill 0L^u2HZYL
无形资产减值准备 Impairment of intangible assets Z"s|]K "
长期待摊费用 Deferred assets KTEZ4K^o=
未确认融资费用 Unrecognized finance fees 2ij#
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其他长期资产 Other long term assets nNms
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递延税款借项 Deferred assets debits oK9'
应付票据 Notes payable `)4a[thp
应付帐款 Trade creditors CCDDK L]N:
预收帐款 Adanvances from customers l =IeJh
代销商品款 Consignment-in payables 0D~ C
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其他应交款 Other payable to government 9PUes3"v
其他应付款 Other creditors J g$xO@.
应付股利 Proposed dividends JmpsQ,,
待转资产价值 Donated assets (5$ZvXx?}
预计负债 Accrued liabilities iGXBqUQ:
应付短期债券 Short-term debentures payable Brd,Eg
其他流动负债 Other current liabilities
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预提费用 Accrued expenses f
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应付工资 Payroll payable P6U%=xaC
应付福利费 Welfare payable `3q;~ 9
短期借款-抵押借款 Bank loans - Short term - pledged T{vR,
短期借款-信用借款 Bank loans - Short term - credit nkeI60
短期借款-担保借款 Bank loans - Short term - guaranteed ~2_lp^Y
一年内到期长期借款 Long term loans due within one year ;,OfJ'q^
一年内到期长期应付款 Long term payable due within one year SJgY
长期借款 Bank loans - Long term _U)%kY8
应付债券-债券面值 Bond payable - Par value hF&}lPVtv
应付债券-债券溢价 Bond payable - Excess MQcr^Y_
应付债券-债券折价 Bond payable - Discount 3,aN8F1;C
应付债券-应计利息 Bond payable - Accrued interest G.U5)4_^
长期应付款 Long term payable H]#Rg`~n
专项应付款 Specific payable 99 wc
其他长期负债 Other long term liabilities ,,=apyr#&
应交税金-所得税 Tax payable - income tax J0220 _
应交税金-增值税 Tax payable - VAT yy(A(}
应交税金-营业税 Tax payable - business tax #NRh\Wj|
应交税金-消费税 Tax payable - consumable tax ")lw9t`
应交税金-其他 Tax payable - others q
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递延税款贷项 Deferred taxation credit gH:ArfC
股本 Share capital >E"9*:.^a
已归还投资 Investment returned YTyX`Y#
利润分配-其他转入 Profit appropriation - other transfer in K6pR8z*?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CV.+P-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `Xo 4q3
利润分配-提取储备基金 Profit appropriation - reserve fund eK`PxoTI-I
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #2%([w
利润分配-利润归还投资 Profit appropriation - return investment by profit "2Op[~V
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6/mF2&&g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3#.\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hRTMFgO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2Ji+{,?,
期初未分配利润 Retained earnings, beginning of the year P -Fg^tl
资本公积-股本溢价 Capital surplus - share premium @Z\~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Nf?\AK!
资本公积-接受现金捐赠 Capital surplus - cash donation WtX>Qu|
资本公积-股权投资准备 Capital surplus - investment reserve =3ADT$YHd
资本公积-拨款转入 Capital surplus - subsidiary >xd<YwXZ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation fnH3CE
资本公积-其他 Capital surplus - others O]nT>;PXX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %%g-GyP
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YL^Z4: p
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rrqg[F +
盈余公积-储备基金 Surplus reserve - reserve fund Bh` IXu
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [!?wyv3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment QB1M3b
主营业务收入 Sales d#T?Q_3b
主营业务成本 Cost of sales }e=e",eAT
主营业务税金及附加 Sales tax wRVD_?
营业费用 Operating expenses J gi
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管理费用 General and administrative expenses W(&6
财务费用 Financial expenses BXTN>d27
投资收益 Investment income C+l?k2
其他业务收入 Other operating income A4_>LO_qL
营业外收入 Non-operating income #/WAzYt{
补贴收入 Subsidy income ^Rmoz1d
其他业务支出 Other operating expenses NfF~dK|
营业外支出 Non-operating expenses _+zVpZ
所得税 Income tax 4 iH&:
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