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 。 w3fD6$
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现金 Cash in hand 2mx }bj8
银行存款 Cash in bank RHu,t5,
其他货币资金-外埠存款Other monetary assets - cash in other cities )OlYz!#?
其他货币资金-银行本票 Other monetary assets - cashier‘s check %<q"&]e,
其他货币资金-银行汇票 Other monetary assets - bank draft S]&i<V1qX
其他货币资金-信用卡 Other monetary assets - credit cards |CS&H2!s
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 03
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其他货币资金-存出投资款 Other monetary assets - cash for investment Y8mv[+Z
短期投资-股票投资 Investments - Short term - stocks Frhm4H%,_R
短期投资-债券投资 Investments - Short term - bonds z%6egi>
短期投资-基金投资 Investments - Short term - funds LM.#~7jC
短期投资-其他投资 Investments - Short term - others m|Z[8Tup
短期投资跌价准备 Provision for short-term investment s, #$o3
长期股权投资-股票投资 Long term equity investment - stocks Oh}@c~7;
长期股权投资-其他股权投资 Long term equity investment - others at3YL[,[Z
长期债券投资-债券投资 Long term securities investemnt - bonds ov>`MCS,v
长期债券投资-其他债权投资 Long term securities investment - others )pey7-P7g5
长期投资减值准备 Provision for long-term investment Z%-uyT@a
应收票据 Notes receivable jd+
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应收股利 Dividends receivable zzKU s "u
应收利息 Interest receivable }u5J<*:bZ
应收帐款 Trade debtors Xn<|6u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors giN(wPgYP
预付帐款 Prepayment )fT0FLl|1
应收补贴款 Allowance receivable z8};(I>)
其他应收款 Other debtors 38JU-aq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .e:+Ek+
其他流动资产 Other current assets R?*-ZI[>w
物资采购 Purchase .9!&x0;
原材料 Raw materials f
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包装物 Packing materials
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低值易耗品 Low value consumbles k"FY
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材料成本差异 Material cost difference twTRw:.!f
自制半成品 Self-manufactured goods jm|zn
库存商品 Finished goods L\<J|87p?
商品进销差价 Difference between purchase & sales of commodities 0ENqK2
委托加工物资 Consigned processiong material ^A;ec
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委托代销商品 Consignment-out AqrK==0N
受托代销商品 Consignment-in qkyYt#4E
分期收款发出商品 Goods on instalment sales eR8>5:V_
存货跌价准备 Provision for obsolete stocks klj.\wg/p{
待摊费用 Prepaid expenses lU3Xd_v
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待处理流动资产损益 Unsettled G/L on current assets A5dH*< }
待处理固定资产损益 Unsettled G/L on fixed assets 5g4c1K
委托贷款-本金 Consignment loan - principle (b1rd
委托贷款-利息 Consignment loan - interest A`b
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委托贷款-减值准备 Consignment loan - provision ]0p*EB=C*
固定资产-房屋建筑物 Fixed assets - Buildings yj`xOncE}
固定资产-机器设备 Fixed assets - Plant and machinery `_+m3vHG
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qT_E=)1
固定资产-运输设备 Fixed assets - Automobiles qfEB VS(
累计折旧 Accumulated depreciation 0 :1ldU
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固定资产减值准备 Impairment of fixed assets 6I\mhw!pQ
工程物资-专用材料 Project material - specific materials \U'TL_Ql
工程物资-专用设备 Project material - specific equipment ol8uV{:"
工程物资-预付大型设备款 Project material - prepaid for equipment ]r1C
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8uhB&qxB
在建工程 Construction in progress ]z /
在建工程减值准备 Impairment of construction in progress &28n1
固定资产清理 Disposal of fixed assets 38q0iAH
无形资产-专利权 Intangible assets - patent =E%<"
FB
无形资产-非专利技术 Intangible assets - industrial property and know-how +^.Q%b0Xx
无形资产-商标权 Intangible assets - trademark rights FwGMrJW
无形资产-土地使用权 Intangible assets - land use rights [Z?vC
无形资产-商誉 Intangible assets - goodwill A&fh0E (t
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets 6<
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未确认融资费用 Unrecognized finance fees _`Sz}Yk
其他长期资产 Other long term assets h?:Y\DlU'
递延税款借项 Deferred assets debits p
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应付票据 Notes payable #[#dc]D
应付帐款 Trade creditors !bCLi>8
预收帐款 Adanvances from customers Jid :$T>
代销商品款 Consignment-in payables [f'DxZF-
其他应交款 Other payable to government J#W>%2"s
其他应付款 Other creditors R OQIw
应付股利 Proposed dividends p^``hP:J
待转资产价值 Donated assets NeyGIEP
预计负债 Accrued liabilities Cx/duodp
应付短期债券 Short-term debentures payable DP_bB(
其他流动负债 Other current liabilities Gu_Rf&:
预提费用 Accrued expenses T{lJ[M
应付工资 Payroll payable ]g;K_>@
应付福利费 Welfare payable bqg\V8h
短期借款-抵押借款 Bank loans - Short term - pledged -Q8pWtt
短期借款-信用借款 Bank loans - Short term - credit _
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短期借款-担保借款 Bank loans - Short term - guaranteed :+,qvu!M7
一年内到期长期借款 Long term loans due within one year O_PC/=m1@
一年内到期长期应付款 Long term payable due within one year =kLg)a |
长期借款 Bank loans - Long term L3~E*\cV
应付债券-债券面值 Bond payable - Par value #Y*AG xk
应付债券-债券溢价 Bond payable - Excess 6dmTv9e
应付债券-债券折价 Bond payable - Discount M$gy J!Pb
应付债券-应计利息 Bond payable - Accrued interest q 9pcEm4?
长期应付款 Long term payable
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专项应付款 Specific payable | T"{q
其他长期负债 Other long term liabilities {w^flizY
应交税金-所得税 Tax payable - income tax [P{Xg:0
应交税金-增值税 Tax payable - VAT Dx[t?-
应交税金-营业税 Tax payable - business tax ;@d<*
应交税金-消费税 Tax payable - consumable tax d*,|?Ar*b
应交税金-其他 Tax payable - others :7!/FBd
递延税款贷项 Deferred taxation credit 3)g1e=\i$
股本 Share capital O'-lBf+<
已归还投资 Investment returned _bks*.9}3b
利润分配-其他转入 Profit appropriation - other transfer in Phgn|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oci-[CI,
利润分配-提取储备基金 Profit appropriation - reserve fund "=f*Lk@[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D\V}Eo';6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1
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利润分配-利润归还投资 Profit appropriation - return investment by profit >)pwmIn<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends sinG $=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vFCp=8h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D1O7S]j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $9 DZ5"
期初未分配利润 Retained earnings, beginning of the year z4J-qK~2
资本公积-股本溢价 Capital surplus - share premium 1=(i{D~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ruk6+U
资本公积-接受现金捐赠 Capital surplus - cash donation 4'rk3nT8
资本公积-股权投资准备 Capital surplus - investment reserve x{ZVq 4
资本公积-拨款转入 Capital surplus - subsidiary v @N8v
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s/To|9D
资本公积-其他 Capital surplus - others b8v$*{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l2`8]Qr
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U0N[~yW(t1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m&A/IW,.
盈余公积-储备基金 Surplus reserve - reserve fund puqH%m+u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ld@f:Zali
盈余公积-利润归还投资 Surplus reserve - reture investment by investment BS|-E6E<
主营业务收入 Sales {h%.i Et%
主营业务成本 Cost of sales w6"LHy[
主营业务税金及附加 Sales tax 0`ib_&yI
营业费用 Operating expenses (I~,&aBr
管理费用 General and administrative expenses )sS<%Xf
财务费用 Financial expenses nf
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投资收益 Investment income G+g`=7
其他业务收入 Other operating income sy@k3wQ
营业外收入 Non-operating income UU
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补贴收入 Subsidy income w\2[dd
其他业务支出 Other operating expenses Om1z
营业外支出 Non-operating expenses #/jHnRrQ
所得税 Income tax \qTn"1bQ
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