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 。 6v GcM3M
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现金 Cash in hand meR%);\
银行存款 Cash in bank d|on
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其他货币资金-外埠存款Other monetary assets - cash in other cities l*_b)&CH
其他货币资金-银行本票 Other monetary assets - cashier‘s check uI%h$
其他货币资金-银行汇票 Other monetary assets - bank draft <y*#[:i
其他货币资金-信用卡 Other monetary assets - credit cards ,qiS;2
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit \yb^%$hZ0
其他货币资金-存出投资款 Other monetary assets - cash for investment r!
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短期投资-股票投资 Investments - Short term - stocks \ :
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短期投资-债券投资 Investments - Short term - bonds Y~=5umNSX
短期投资-基金投资 Investments - Short term - funds [KWF7GQi
短期投资-其他投资 Investments - Short term - others 'Twi
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短期投资跌价准备 Provision for short-term investment |:!#kA
长期股权投资-股票投资 Long term equity investment - stocks $f1L<euH
长期股权投资-其他股权投资 Long term equity investment - others 9foQ0#R
长期债券投资-债券投资 Long term securities investemnt - bonds 'BAe>r_Pn
长期债券投资-其他债权投资 Long term securities investment - others z
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长期投资减值准备 Provision for long-term investment wVE"nN#
应收票据 Notes receivable -2> L*"^
应收股利 Dividends receivable 9<7Q {
应收利息 Interest receivable Yc:b:\0}F6
应收帐款 Trade debtors 6e |
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors G D[~4G
预付帐款 Prepayment t
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应收补贴款 Allowance receivable z-7F,$
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors NXeo&+F
其他流动资产 Other current assets }C"#b\A2
物资采购 Purchase <
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原材料 Raw materials q>Px
包装物 Packing materials 4
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低值易耗品 Low value consumbles XF^c(*5
材料成本差异 Material cost difference H _3gVrP_
自制半成品 Self-manufactured goods 2#/ KS^
库存商品 Finished goods pKEMp&geo
商品进销差价 Difference between purchase & sales of commodities <@*mFq0 ,
委托加工物资 Consigned processiong material }'H Da M
委托代销商品 Consignment-out 7UQD02
受托代销商品 Consignment-in Crpkq/ M
分期收款发出商品 Goods on instalment sales L@a-"(TN+
存货跌价准备 Provision for obsolete stocks `R:<(:
待摊费用 Prepaid expenses Tj:+:B(HB
待处理流动资产损益 Unsettled G/L on current assets i;|%hDNWA
待处理固定资产损益 Unsettled G/L on fixed assets NLz$jk%=g
委托贷款-本金 Consignment loan - principle '2# 0UdG
委托贷款-利息 Consignment loan - interest vZ]gb$
委托贷款-减值准备 Consignment loan - provision _LK>3Sqd
固定资产-房屋建筑物 Fixed assets - Buildings }=f}@JlFB
固定资产-机器设备 Fixed assets - Plant and machinery Iu1P}R>C
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Fof_xv9
固定资产-运输设备 Fixed assets - Automobiles oAvJ"JH@i
累计折旧 Accumulated depreciation $S,Uoh
固定资产减值准备 Impairment of fixed assets ,\=u(Y\I[
工程物资-专用材料 Project material - specific materials pY8+;w
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工程物资-专用设备 Project material - specific equipment W_sDF; JP
工程物资-预付大型设备款 Project material - prepaid for equipment N_gjOE`x5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~MhPzu&B
在建工程 Construction in progress "9WP^[
在建工程减值准备 Impairment of construction in progress -w@fd]g
固定资产清理 Disposal of fixed assets ?: meix
无形资产-专利权 Intangible assets - patent n]j(tP
无形资产-非专利技术 Intangible assets - industrial property and know-how H}U&=w'
无形资产-商标权 Intangible assets - trademark rights DJn>. Gd
无形资产-土地使用权 Intangible assets - land use rights '6 /uc:zv
无形资产-商誉 Intangible assets - goodwill klch!m=d
无形资产减值准备 Impairment of intangible assets /`s^.Xh
长期待摊费用 Deferred assets Nc"h8p?
未确认融资费用 Unrecognized finance fees ;<&s_C3
其他长期资产 Other long term assets v>nJy~O]
递延税款借项 Deferred assets debits Sl$dXB@
应付票据 Notes payable /(}V!0\?
应付帐款 Trade creditors "lz!'~im
预收帐款 Adanvances from customers O'wN4qb=F
代销商品款 Consignment-in payables iww h,(
其他应交款 Other payable to government oOUVU}H
其他应付款 Other creditors r{<u\>6X>P
应付股利 Proposed dividends
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待转资产价值 Donated assets lO9>?y8.y
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable olYSr .Q`
其他流动负债 Other current liabilities 7=<PVJ*/
预提费用 Accrued expenses a)TNVm^
应付工资 Payroll payable J]~fv9~
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应付福利费 Welfare payable @DUdgPA
短期借款-抵押借款 Bank loans - Short term - pledged DC$
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短期借款-信用借款 Bank loans - Short term - credit C$%QVcf
短期借款-担保借款 Bank loans - Short term - guaranteed =}q4ked/
一年内到期长期借款 Long term loans due within one year ,F*e^#>
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term NMj`wQ`M+
应付债券-债券面值 Bond payable - Par value JPpYT~4
应付债券-债券溢价 Bond payable - Excess We4 FR4`
应付债券-债券折价 Bond payable - Discount nQP0<_S
应付债券-应计利息 Bond payable - Accrued interest H?~u%b@
长期应付款 Long term payable ad~ qr n\
专项应付款 Specific payable O.4"h4{'
其他长期负债 Other long term liabilities z`Q5J9_<cV
应交税金-所得税 Tax payable - income tax _cJ{fYwYU
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax b\+|g9Tm
应交税金-消费税 Tax payable - consumable tax M"FAUqz`
应交税金-其他 Tax payable - others T4#knSIlh
递延税款贷项 Deferred taxation credit tEEhSG)s%
股本 Share capital YVaQ3o|!
已归还投资 Investment returned .*f;v4!
利润分配-其他转入 Profit appropriation - other transfer in HaC3y[ LJ0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'qP^MdoE%~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '~f@p~P
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7L\GI`y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m3XH3FgKz
利润分配-利润归还投资 Profit appropriation - return investment by profit .kYzB.3@]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends q+:(@w6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {xykf7zp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QbNv+Eu5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e7?W VV,
期初未分配利润 Retained earnings, beginning of the year ^GAdl}
资本公积-股本溢价 Capital surplus - share premium $%E9^F
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $Us@fJr
资本公积-接受现金捐赠 Capital surplus - cash donation m0*
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资本公积-股权投资准备 Capital surplus - investment reserve dSL %%
资本公积-拨款转入 Capital surplus - subsidiary 6vjB;uS[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ly<;x^D
资本公积-其他 Capital surplus - others }?~uAU-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2(rZ@Wl
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ChW0vIL`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Gzfb|9,q
盈余公积-储备基金 Surplus reserve - reserve fund xWwPrd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [!
q&r(-K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment qB39\j
主营业务收入 Sales 6nfkZvn
主营业务成本 Cost of sales e>>G4g
主营业务税金及附加 Sales tax '-S&i{H
营业费用 Operating expenses ?.A|Fy^
管理费用 General and administrative expenses {UmCn>c
财务费用 Financial expenses 2%qn!+.
投资收益 Investment income
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其他业务收入 Other operating income t?
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营业外收入 Non-operating income _]S6>
补贴收入 Subsidy income pzax~Vp
其他业务支出 Other operating expenses iy#OmI>j
营业外支出 Non-operating expenses )[)]@e
所得税 Income tax u`'z~N4}
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