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 。 ~j}cyHg
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现金 Cash in hand ,St
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银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities 1WxK#c-)
其他货币资金-银行本票 Other monetary assets - cashier‘s check < $lCkSx<Q
其他货币资金-银行汇票 Other monetary assets - bank draft jFL #s&ft
其他货币资金-信用卡 Other monetary assets - credit cards &=] ~0$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit sBvzAVBL
其他货币资金-存出投资款 Other monetary assets - cash for investment Hq:X{)"
短期投资-股票投资 Investments - Short term - stocks 8lvV4yb
短期投资-债券投资 Investments - Short term - bonds S9
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短期投资-基金投资 Investments - Short term - funds =.Pw`.
短期投资-其他投资 Investments - Short term - others v_+{'F
短期投资跌价准备 Provision for short-term investment }YGV\Nu
长期股权投资-股票投资 Long term equity investment - stocks J\twZ>w~0
长期股权投资-其他股权投资 Long term equity investment - others y" RF;KW>
长期债券投资-债券投资 Long term securities investemnt - bonds 6
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长期债券投资-其他债权投资 Long term securities investment - others `u3EU*~W
长期投资减值准备 Provision for long-term investment Y!-M_v /
应收票据 Notes receivable IA8f*]?
应收股利 Dividends receivable =Y{(%sn
应收利息 Interest receivable X(
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应收帐款 Trade debtors <J<{l
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5Dm.K?l;
预付帐款 Prepayment z+0I#kM"1
应收补贴款 Allowance receivable sJL&:!}V>
其他应收款 Other debtors :~"CuB/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !;q&NHco
其他流动资产 Other current assets h\fjBDU^
物资采购 Purchase FtP0krO(
原材料 Raw materials D=j-!{zB
包装物 Packing materials x
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低值易耗品 Low value consumbles s4X>.ToMC
材料成本差异 Material cost difference _mqL8ho
自制半成品 Self-manufactured goods n9W(bG o
库存商品 Finished goods [kVS
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商品进销差价 Difference between purchase & sales of commodities eenH0Ovv
委托加工物资 Consigned processiong material q/4J.jL
委托代销商品 Consignment-out <=zQ NBtx
受托代销商品 Consignment-in ,>bh$|
分期收款发出商品 Goods on instalment sales ]
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存货跌价准备 Provision for obsolete stocks ysQ_[
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待摊费用 Prepaid expenses hgYZOwQ
待处理流动资产损益 Unsettled G/L on current assets SD"FErJ
待处理固定资产损益 Unsettled G/L on fixed assets b[r8e
委托贷款-本金 Consignment loan - principle `06;
委托贷款-利息 Consignment loan - interest M8MRoA6F
委托贷款-减值准备 Consignment loan - provision ZQ4p(6a
固定资产-房屋建筑物 Fixed assets - Buildings >c1q
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固定资产-机器设备 Fixed assets - Plant and machinery 1F5XvQl
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %".HaI]
固定资产-运输设备 Fixed assets - Automobiles *v;2PP[^
累计折旧 Accumulated depreciation x|/|jzJSX
固定资产减值准备 Impairment of fixed assets Qf~vZtJ+J
工程物资-专用材料 Project material - specific materials 1OGx>J6
工程物资-专用设备 Project material - specific equipment cvn@/qBq*t
工程物资-预付大型设备款 Project material - prepaid for equipment \pa"%c)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q3kdlxXR
在建工程 Construction in progress d~9A+m3b_
在建工程减值准备 Impairment of construction in progress Ci@o|Y }tP
固定资产清理 Disposal of fixed assets .0zY}`
无形资产-专利权 Intangible assets - patent -^&<Z
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无形资产-非专利技术 Intangible assets - industrial property and know-how 1!xQ=DU"
无形资产-商标权 Intangible assets - trademark rights f(>
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无形资产-土地使用权 Intangible assets - land use rights j+i\bks
无形资产-商誉 Intangible assets - goodwill (yH'{6g\
无形资产减值准备 Impairment of intangible assets Q- cFtu-w
长期待摊费用 Deferred assets wL+s8#{
未确认融资费用 Unrecognized finance fees Q:2>}QgX}
其他长期资产 Other long term assets D$w6V
递延税款借项 Deferred assets debits wT6"U$cV
应付票据 Notes payable LA!?H]
应付帐款 Trade creditors "3X2VFwoJ
预收帐款 Adanvances from customers lp.ldajN
代销商品款 Consignment-in payables {3|t;ZHk
其他应交款 Other payable to government N H[kNi'
其他应付款 Other creditors ;,hwZZA
应付股利 Proposed dividends S5gyr&dm
待转资产价值 Donated assets >~''&vdsk\
预计负债 Accrued liabilities %R}qg6dL
应付短期债券 Short-term debentures payable 8r*E-akuyr
其他流动负债 Other current liabilities A!od9W6
预提费用 Accrued expenses 0!4Ts3qn1
应付工资 Payroll payable &C`Gg<
应付福利费 Welfare payable iN bIp"W
短期借款-抵押借款 Bank loans - Short term - pledged { }:#G
短期借款-信用借款 Bank loans - Short term - credit 3lf=b~Zi)
短期借款-担保借款 Bank loans - Short term - guaranteed G!Op~p@Jm
一年内到期长期借款 Long term loans due within one year 7o7)0l9!
一年内到期长期应付款 Long term payable due within one year p2hB8zL
长期借款 Bank loans - Long term h0(BO*cy
应付债券-债券面值 Bond payable - Par value .T}Wdng
应付债券-债券溢价 Bond payable - Excess W,K;6TZhh
应付债券-债券折价 Bond payable - Discount !8TlD-ZT/
应付债券-应计利息 Bond payable - Accrued interest dH;8mb|#'
长期应付款 Long term payable >@U*~Nz
专项应付款 Specific payable W =D4r
其他长期负债 Other long term liabilities /
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应交税金-所得税 Tax payable - income tax 6/f7<
应交税金-增值税 Tax payable - VAT >BV^H.SO|1
应交税金-营业税 Tax payable - business tax $jjfC
应交税金-消费税 Tax payable - consumable tax fW{(lPx
应交税金-其他 Tax payable - others _('=b/
递延税款贷项 Deferred taxation credit %vn|k[nD
股本 Share capital R}-(cc%5
已归还投资 Investment returned r )Ma3FL0;
利润分配-其他转入 Profit appropriation - other transfer in @D]5c ivm_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +cJL7=V&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DHyq^pJ
利润分配-提取储备基金 Profit appropriation - reserve fund q;B4WL}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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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 4R#chQ
利润分配-利润归还投资 Profit appropriation - return investment by profit YDIG,%uv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .6ylZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S4Pxc
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )%`c_FL@N=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ab~3{Q]#
期初未分配利润 Retained earnings, beginning of the year h}>"j%I
资本公积-股本溢价 Capital surplus - share premium yks__ylrl(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]tim,7s
资本公积-接受现金捐赠 Capital surplus - cash donation "SNn^p59k
资本公积-股权投资准备 Capital surplus - investment reserve |.(dq^
资本公积-拨款转入 Capital surplus - subsidiary Z]A{ d[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation N+9VYH"*
资本公积-其他 Capital surplus - others hXcyoZ8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .ODU
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sG(~^hJ_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IDad9 Bx
盈余公积-储备基金 Surplus reserve - reserve fund Wjo[ENHM
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7z%L*z8V
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ADz ^\
主营业务收入 Sales %@<8<6&q
主营业务成本 Cost of sales ;"xfOzQ
主营业务税金及附加 Sales tax 5^}\4.eXo
营业费用 Operating expenses R a O-H
管理费用 General and administrative expenses =h-U
财务费用 Financial expenses 6gkV*|U,e
投资收益 Investment income FDv<\2+ c
其他业务收入 Other operating income
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营业外收入 Non-operating income -m\u
补贴收入 Subsidy income HNb/-e ,"
其他业务支出 Other operating expenses k
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营业外支出 Non-operating expenses :W"~
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所得税 Income tax ~jWn4
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