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 。 UngDXD )
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现金 Cash in hand l# u$w&
银行存款 Cash in bank r(WR=D{
其他货币资金-外埠存款Other monetary assets - cash in other cities ?D?_D,"C
其他货币资金-银行本票 Other monetary assets - cashier‘s check LG3D3{H(.
其他货币资金-银行汇票 Other monetary assets - bank draft ScOiOz:Ha
其他货币资金-信用卡 Other monetary assets - credit cards n4 A_vz
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7u7`z%
其他货币资金-存出投资款 Other monetary assets - cash for investment B!{vSBq
短期投资-股票投资 Investments - Short term - stocks $Y'}wB{pc
短期投资-债券投资 Investments - Short term - bonds 2$ m#)*\
短期投资-基金投资 Investments - Short term - funds VwJ A
短期投资-其他投资 Investments - Short term - others %
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短期投资跌价准备 Provision for short-term investment 8Ld{Xg
长期股权投资-股票投资 Long term equity investment - stocks S&(MR%".
长期股权投资-其他股权投资 Long term equity investment - others &%eWCe++
长期债券投资-债券投资 Long term securities investemnt - bonds 5B6twn~[
长期债券投资-其他债权投资 Long term securities investment - others i2.g}pM.A
长期投资减值准备 Provision for long-term investment LF6PKS
应收票据 Notes receivable Y$JGpeq8w
应收股利 Dividends receivable 2tPW1"M.n
应收利息 Interest receivable 96G8B62
应收帐款 Trade debtors RE)!b
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E%Tpby}^'
预付帐款 Prepayment 6!F@?3qCyg
应收补贴款 Allowance receivable TOF_m$@#
其他应收款 Other debtors xib?XzxGo
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors DpD19)ouy
其他流动资产 Other current assets GZ=7)eJ~<
物资采购 Purchase ctg U
原材料 Raw materials vVvx g0
包装物 Packing materials YA+jLy6ZL
低值易耗品 Low value consumbles a
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材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods /Z3 Mlm{
库存商品 Finished goods i28WgDG)
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商品进销差价 Difference between purchase & sales of commodities f6/<lS oW
委托加工物资 Consigned processiong material j8P qc]
委托代销商品 Consignment-out 2Xw=kw u
受托代销商品 Consignment-in b0VEMu81k
分期收款发出商品 Goods on instalment sales /;5U-<qf
存货跌价准备 Provision for obsolete stocks 0FN;^hP5|
待摊费用 Prepaid expenses -9PJ4"H
待处理流动资产损益 Unsettled G/L on current assets |)
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待处理固定资产损益 Unsettled G/L on fixed assets M[eq)a$
委托贷款-本金 Consignment loan - principle Y5mQY5u|
委托贷款-利息 Consignment loan - interest b@v_db]|t.
委托贷款-减值准备 Consignment loan - provision $G\WW@*GE
固定资产-房屋建筑物 Fixed assets - Buildings T'^ Do/
固定资产-机器设备 Fixed assets - Plant and machinery ?Z^?A^; }$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures s+m3&(X
固定资产-运输设备 Fixed assets - Automobiles 7C;oMh5
累计折旧 Accumulated depreciation 0Y>5&
固定资产减值准备 Impairment of fixed assets 5&
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工程物资-专用材料 Project material - specific materials 8'sT zB]
工程物资-专用设备 Project material - specific equipment T 6ihEb$C
工程物资-预付大型设备款 Project material - prepaid for equipment 8n&Gn%DvX
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ()}(3>O-
在建工程 Construction in progress H|\@[:A+
在建工程减值准备 Impairment of construction in progress k2 _i;v
固定资产清理 Disposal of fixed assets }yzCq+
无形资产-专利权 Intangible assets - patent d/&W[jJ
无形资产-非专利技术 Intangible assets - industrial property and know-how EjA3hHJ
无形资产-商标权 Intangible assets - trademark rights 6y+_ x'
无形资产-土地使用权 Intangible assets - land use rights UWXl
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无形资产-商誉 Intangible assets - goodwill AT6o~u!WU
无形资产减值准备 Impairment of intangible assets 2`'g
9R
长期待摊费用 Deferred assets g)Tr#
未确认融资费用 Unrecognized finance fees 8(zE^W,[8"
其他长期资产 Other long term assets olv0w;s
递延税款借项 Deferred assets debits
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应付票据 Notes payable .IU\wN
应付帐款 Trade creditors A:$4cacu9
预收帐款 Adanvances from customers 1fH2obI~X
代销商品款 Consignment-in payables P:#KBF;a
其他应交款 Other payable to government #lfW0?Y'
其他应付款 Other creditors 88 &M8T'AP
应付股利 Proposed dividends )FdS;]
待转资产价值 Donated assets 7!;H$mxP
预计负债 Accrued liabilities En9>onJ
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities %f?Z/Wn
预提费用 Accrued expenses 3<x1s2U
应付工资 Payroll payable ;7>k[?'e
应付福利费 Welfare payable x%'5rnm|
短期借款-抵押借款 Bank loans - Short term - pledged b!<\#[
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短期借款-信用借款 Bank loans - Short term - credit 5La' I7q
短期借款-担保借款 Bank loans - Short term - guaranteed 1 2VSzIm
一年内到期长期借款 Long term loans due within one year #b
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一年内到期长期应付款 Long term payable due within one year d iWi0@
长期借款 Bank loans - Long term -Hh.8(!XoO
应付债券-债券面值 Bond payable - Par value Et! 6i7`]
应付债券-债券溢价 Bond payable - Excess [xdi.6%
应付债券-债券折价 Bond payable - Discount I~ 1Rt+:
应付债券-应计利息 Bond payable - Accrued interest h'nXV{N0
长期应付款 Long term payable ^)E#
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专项应付款 Specific payable F{G.dXZZ<
其他长期负债 Other long term liabilities H?_wsh4J
应交税金-所得税 Tax payable - income tax _Rb>py
应交税金-增值税 Tax payable - VAT *e25!#o1
应交税金-营业税 Tax payable - business tax 8|{d1dy
应交税金-消费税 Tax payable - consumable tax Y 8n*o3jM
应交税金-其他 Tax payable - others ES)@iM?5
递延税款贷项 Deferred taxation credit _:\zbn0\
股本 Share capital #9glGPR(
已归还投资 Investment returned MW2{w<-]7
利润分配-其他转入 Profit appropriation - other transfer in BR-4
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R $@$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `]=0oDG:1!
利润分配-提取储备基金 Profit appropriation - reserve fund Ys0N+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?J@P0(M#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund | Rj"}SC
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends c2u*
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g3
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends []$L"?]0uk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7
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期初未分配利润 Retained earnings, beginning of the year fXe$Ug|5a
资本公积-股本溢价 Capital surplus - share premium aHdQi,=z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UP7?9\
资本公积-接受现金捐赠 Capital surplus - cash donation f~R+Q/Gtz`
资本公积-股权投资准备 Capital surplus - investment reserve -%dBZW\u2
资本公积-拨款转入 Capital surplus - subsidiary jp7cPpk:LG
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 qfX26<q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *\Lr]6k
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P Ij
盈余公积-储备基金 Surplus reserve - reserve fund r=/$}l4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund W9QVfe#s
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B- D&1gO
主营业务收入 Sales #||D,[ _=+
主营业务成本 Cost of sales ZfXgVTJ`
主营业务税金及附加 Sales tax U4[GA4DZ
营业费用 Operating expenses @)C.IQ~
管理费用 General and administrative expenses *c>B-Fo/D
财务费用 Financial expenses @*E=O |
投资收益 Investment income F!fs
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其他业务收入 Other operating income x!6<7s
营业外收入 Non-operating income (((|vI3 <
补贴收入 Subsidy income uvAJJIae'
其他业务支出 Other operating expenses ~e&O?X
营业外支出 Non-operating expenses Q_Wg4
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所得税 Income tax 4Y{;%;-i
l.P;85/+