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 。 JU2' ~chh
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现金 Cash in hand UmI@":|-
银行存款 Cash in bank yar IR|
其他货币资金-外埠存款Other monetary assets - cash in other cities "YvBb:Z>
其他货币资金-银行本票 Other monetary assets - cashier‘s check xg1r 3
其他货币资金-银行汇票 Other monetary assets - bank draft r- "`Abev
其他货币资金-信用卡 Other monetary assets - credit cards 6Q?6-,?_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Yiw^@T\H`
其他货币资金-存出投资款 Other monetary assets - cash for investment DmpJzHj|
短期投资-股票投资 Investments - Short term - stocks j9fL0$+FI
短期投资-债券投资 Investments - Short term - bonds {]m
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短期投资-基金投资 Investments - Short term - funds |0pBBDw
短期投资-其他投资 Investments - Short term - others 3&d
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短期投资跌价准备 Provision for short-term investment s?I=}
长期股权投资-股票投资 Long term equity investment - stocks CvSG!l.6f<
长期股权投资-其他股权投资 Long term equity investment - others Vm8_
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长期债券投资-债券投资 Long term securities investemnt - bonds rW>'2m6HU
长期债券投资-其他债权投资 Long term securities investment - others `2U/O .rV
长期投资减值准备 Provision for long-term investment S gsR;)2
应收票据 Notes receivable "'dC>7* <
应收股利 Dividends receivable lVBy&f
应收利息 Interest receivable DG9;6"HBX
应收帐款 Trade debtors ba1QFzN
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [5#/&k{
预付帐款 Prepayment 3~09)0"!d
应收补贴款 Allowance receivable WW/m
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其他应收款 Other debtors O6 J<Lqgh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /PuWJPy;
其他流动资产 Other current assets 2F(\ }%UT~
物资采购 Purchase 2x J5
原材料 Raw materials zi 14]FWo
包装物 Packing materials T:n^$RiT
低值易耗品 Low value consumbles g}j>;T
材料成本差异 Material cost difference *)SgdC/f
自制半成品 Self-manufactured goods ,>%r|YSJ)
库存商品 Finished goods -Af`AX
商品进销差价 Difference between purchase & sales of commodities lGgKzi9VD
委托加工物资 Consigned processiong material )bg,rESM
委托代销商品 Consignment-out 6Z}))*3 9
受托代销商品 Consignment-in Z- Ae'ym
分期收款发出商品 Goods on instalment sales 6$;)CO!h
存货跌价准备 Provision for obsolete stocks bL[W
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待摊费用 Prepaid expenses $1
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待处理流动资产损益 Unsettled G/L on current assets qUg4-Z4
待处理固定资产损益 Unsettled G/L on fixed assets TBp5xz`
委托贷款-本金 Consignment loan - principle a8U2c;
委托贷款-利息 Consignment loan - interest C&"
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委托贷款-减值准备 Consignment loan - provision ^0~1/ PhOw
固定资产-房屋建筑物 Fixed assets - Buildings Q9V4-MC9
固定资产-机器设备 Fixed assets - Plant and machinery 6$.Xj\zl
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bW3o%srxa
固定资产-运输设备 Fixed assets - Automobiles TzXl ?N
累计折旧 Accumulated depreciation hfc!M2
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固定资产减值准备 Impairment of fixed assets q &o=4
工程物资-专用材料 Project material - specific materials xfSvvCy
工程物资-专用设备 Project material - specific equipment LA Vgf>
工程物资-预付大型设备款 Project material - prepaid for equipment "Y0[rSz,UW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (R,n`x2^
在建工程 Construction in progress :Djp\
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在建工程减值准备 Impairment of construction in progress i kiy>W8
固定资产清理 Disposal of fixed assets Kf5 p*AI
无形资产-专利权 Intangible assets - patent d)sl)qt}0
无形资产-非专利技术 Intangible assets - industrial property and know-how Q{-r4n|b
无形资产-商标权 Intangible assets - trademark rights l.)!jWY
无形资产-土地使用权 Intangible assets - land use rights # nhAW
无形资产-商誉 Intangible assets - goodwill VlNzm
无形资产减值准备 Impairment of intangible assets [uHI
6Q#
长期待摊费用 Deferred assets C5
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未确认融资费用 Unrecognized finance fees %;J`dM
其他长期资产 Other long term assets sva$@y7b
递延税款借项 Deferred assets debits s3^SjZb
应付票据 Notes payable V>SA3
应付帐款 Trade creditors K;lC#
预收帐款 Adanvances from customers 5xKR
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代销商品款 Consignment-in payables "j>0
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其他应交款 Other payable to government ]x\wP7x
其他应付款 Other creditors ~h.B\Sc]Q
应付股利 Proposed dividends B!anY}/U
待转资产价值 Donated assets ?[">%^
预计负债 Accrued liabilities uI wyan-
应付短期债券 Short-term debentures payable Q+dI,5YF
其他流动负债 Other current liabilities XrF9*>ti?
预提费用 Accrued expenses "de:plMofy
应付工资 Payroll payable (*]Y<
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应付福利费 Welfare payable .&dcJh*O+
短期借款-抵押借款 Bank loans - Short term - pledged tDkq
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短期借款-信用借款 Bank loans - Short term - credit &y+eE?j
短期借款-担保借款 Bank loans - Short term - guaranteed 5.
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一年内到期长期借款 Long term loans due within one year "$Q Gifb
一年内到期长期应付款 Long term payable due within one year q<7n5kJ~
长期借款 Bank loans - Long term zYsGI<4
应付债券-债券面值 Bond payable - Par value EK^2 2vi$
应付债券-债券溢价 Bond payable - Excess Az[z} r4
应付债券-债券折价 Bond payable - Discount VxoMK7'O=/
应付债券-应计利息 Bond payable - Accrued interest f*Bc`+G
长期应付款 Long term payable +`FY
专项应付款 Specific payable /[
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其他长期负债 Other long term liabilities ,sK-gw
应交税金-所得税 Tax payable - income tax m|[Hhw=f
应交税金-增值税 Tax payable - VAT |Gi/=[Tp
应交税金-营业税 Tax payable - business tax ;7hr8?M|
应交税金-消费税 Tax payable - consumable tax tA.C"
应交税金-其他 Tax payable - others ImVe71mh
递延税款贷项 Deferred taxation credit [R$4n-
$
股本 Share capital -6\9B>qa
已归还投资 Investment returned '%N
p9Iqt
利润分配-其他转入 Profit appropriation - other transfer in ^
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C&gJP7 UF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund iatQHn>(
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 T5)?6i-N
利润分配-利润归还投资 Profit appropriation - return investment by profit uwJkqlUOz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 78wcMQNX9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {Bx\Z0+'&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2S3F]fG0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *KAuyJr
期初未分配利润 Retained earnings, beginning of the year t{9Ph]e
资本公积-股本溢价 Capital surplus - share premium Aj_}B.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !=pemLvH
资本公积-接受现金捐赠 Capital surplus - cash donation 6822
xk
资本公积-股权投资准备 Capital surplus - investment reserve r|+Zni]
资本公积-拨款转入 Capital surplus - subsidiary Bb)J8,LQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others (_2eiE71
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $8)/4P?OL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `
XQ5> c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O?_
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盈余公积-储备基金 Surplus reserve - reserve fund A}8U;<\I
g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9 +6"<r!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment k95vgn%
主营业务收入 Sales d hy= x
主营业务成本 Cost of sales We|*s2!
主营业务税金及附加 Sales tax O1A*-G:X
营业费用 Operating expenses X
'Oo ogu
管理费用 General and administrative expenses +e\u4k {3V
财务费用 Financial expenses w jF\>
投资收益 Investment income 7">.{
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其他业务收入 Other operating income `#hy'S:e
营业外收入 Non-operating income Tn|reXc0e
补贴收入 Subsidy income BLRrHaX0
其他业务支出 Other operating expenses Z6I!4K
营业外支出 Non-operating expenses \hz)oC
所得税 Income tax u4Sa4o
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