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 。 IWs)n1D*]
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现金 Cash in hand 9TZ4ffXV*
银行存款 Cash in bank v#`7,::
其他货币资金-外埠存款Other monetary assets - cash in other cities 5* 3T+OK
其他货币资金-银行本票 Other monetary assets - cashier‘s check ['#3GJz-
其他货币资金-银行汇票 Other monetary assets - bank draft rc ()Eo50
其他货币资金-信用卡 Other monetary assets - credit cards :I/i"g7<
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment :o=a@Rqx
短期投资-股票投资 Investments - Short term - stocks HCOE'24I
短期投资-债券投资 Investments - Short term - bonds H;k-@J
短期投资-基金投资 Investments - Short term - funds 2|:xb9#
短期投资-其他投资 Investments - Short term - others V0/O
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短期投资跌价准备 Provision for short-term investment qdY*y&}"J
长期股权投资-股票投资 Long term equity investment - stocks iW$f1=
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长期股权投资-其他股权投资 Long term equity investment - others u~\I
长期债券投资-债券投资 Long term securities investemnt - bonds hJkF-yW
长期债券投资-其他债权投资 Long term securities investment - others $#LR4 [Fq
长期投资减值准备 Provision for long-term investment |a{~Imz{
应收票据 Notes receivable w$j!89@)
应收股利 Dividends receivable f>kW\uC
应收利息 Interest receivable MQ7Hn;`B
应收帐款 Trade debtors de$0D fK
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors jc-$l
预付帐款 Prepayment 6>R|B?I%
应收补贴款 Allowance receivable wbA<G&h~
其他应收款 Other debtors #!RO,{FT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors b9cY
其他流动资产 Other current assets MbJ|6
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物资采购 Purchase @teNT"
原材料 Raw materials Kh,zp{
包装物 Packing materials BMxe)izT;
低值易耗品 Low value consumbles ,'c?^ $J|z
材料成本差异 Material cost difference ed:
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自制半成品 Self-manufactured goods ae-hQF&
库存商品 Finished goods NU{
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商品进销差价 Difference between purchase & sales of commodities ~
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委托加工物资 Consigned processiong material vpL3XYs`
委托代销商品 Consignment-out ^mZ eAW
受托代销商品 Consignment-in v>oWk:iJP
分期收款发出商品 Goods on instalment sales ;[R#:Rk
存货跌价准备 Provision for obsolete stocks Vb$4'K'
待摊费用 Prepaid expenses 6&KvT2?tA`
待处理流动资产损益 Unsettled G/L on current assets AttS?TZr
待处理固定资产损益 Unsettled G/L on fixed assets lOJ3_8
委托贷款-本金 Consignment loan - principle E
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委托贷款-利息 Consignment loan - interest m\xlSNW'q
委托贷款-减值准备 Consignment loan - provision V9cKl[
固定资产-房屋建筑物 Fixed assets - Buildings ObIL w
固定资产-机器设备 Fixed assets - Plant and machinery wOU\&u|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i
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固定资产-运输设备 Fixed assets - Automobiles qrxn%#\XP
累计折旧 Accumulated depreciation hCFgZiH2
固定资产减值准备 Impairment of fixed assets KCc7u8
工程物资-专用材料 Project material - specific materials WPbG3FrL!
工程物资-专用设备 Project material - specific equipment b<1+q{0r
工程物资-预付大型设备款 Project material - prepaid for equipment y3{F\K
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .|Y&,?k|Y
在建工程 Construction in progress || 0n%"h>i
在建工程减值准备 Impairment of construction in progress ey ; 94n:<
固定资产清理 Disposal of fixed assets | g[iK1
无形资产-专利权 Intangible assets - patent 'vc>uY
无形资产-非专利技术 Intangible assets - industrial property and know-how W<sa6,$
无形资产-商标权 Intangible assets - trademark rights (m%A>e
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无形资产-土地使用权 Intangible assets - land use rights 0<'Q;'2* L
无形资产-商誉 Intangible assets - goodwill fq,LXQ#G
无形资产减值准备 Impairment of intangible assets .{ +Obi
长期待摊费用 Deferred assets e|2@z-Sp-
未确认融资费用 Unrecognized finance fees G ,fh/E+
其他长期资产 Other long term assets Li8$
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递延税款借项 Deferred assets debits Q-7C'|
应付票据 Notes payable 3d81]!n
应付帐款 Trade creditors X+LG Z4]D
预收帐款 Adanvances from customers &U7INUL
代销商品款 Consignment-in payables U\~9YX8
其他应交款 Other payable to government H)VzPe# {
其他应付款 Other creditors _j Ck)3KO
应付股利 Proposed dividends
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待转资产价值 Donated assets W3aFao>!OZ
预计负债 Accrued liabilities ]R?{9H|jwE
应付短期债券 Short-term debentures payable @eOD+h'
其他流动负债 Other current liabilities i0/RvrLc
预提费用 Accrued expenses .XTR
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应付工资 Payroll payable 3I):W9$Qp
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged Ww)p&don
短期借款-信用借款 Bank loans - Short term - credit :Y)jf
短期借款-担保借款 Bank loans - Short term - guaranteed DITo.PU
一年内到期长期借款 Long term loans due within one year l+HF+v$
一年内到期长期应付款 Long term payable due within one year |X6/Y@N
长期借款 Bank loans - Long term D6L5X/#
应付债券-债券面值 Bond payable - Par value tkjQSz
应付债券-债券溢价 Bond payable - Excess H.=S08c3kA
应付债券-债券折价 Bond payable - Discount |0N6]%r
应付债券-应计利息 Bond payable - Accrued interest ;:DDz
长期应付款 Long term payable 6#gS`X23Y
专项应付款 Specific payable m(DJ6CSa
其他长期负债 Other long term liabilities e:uk``\
应交税金-所得税 Tax payable - income tax R;l;;dC=
应交税金-增值税 Tax payable - VAT R&MdwTa
应交税金-营业税 Tax payable - business tax ewrs
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应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others nkTpUbS'f?
递延税款贷项 Deferred taxation credit =&~7Q"
股本 Share capital c+A$ [
已归还投资 Investment returned bpgvLZb>s
利润分配-其他转入 Profit appropriation - other transfer in oo4aw1d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e !2SO*O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7H!/et?S,
利润分配-提取储备基金 Profit appropriation - reserve fund T
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (<KFA,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :f_fp(T
利润分配-利润归还投资 Profit appropriation - return investment by profit )Bw}T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends '
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I 6-.;)McO
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9Rd&Jq^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares CR8szMa
期初未分配利润 Retained earnings, beginning of the year rHaj~s 4
资本公积-股本溢价 Capital surplus - share premium Mv?$zV"`#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D`NPU
资本公积-接受现金捐赠 Capital surplus - cash donation tN1xZW:
资本公积-股权投资准备 Capital surplus - investment reserve hH(w O\s
资本公积-拨款转入 Capital surplus - subsidiary P+:DLex
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q"9 2][}
资本公积-其他 Capital surplus - others 6Q*Zy[=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xNOArb5e5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M~eX
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H5!e/4iz
盈余公积-储备基金 Surplus reserve - reserve fund e%_J
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund C116c"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment nr]:Y3KyxX
主营业务收入 Sales (|9t+KP
主营业务成本 Cost of sales sXaudT
主营业务税金及附加 Sales tax 7z;X@+O}s
营业费用 Operating expenses L.?QZN%cN
管理费用 General and administrative expenses [jEZ5]%
财务费用 Financial expenses v2
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投资收益 Investment income \)`OEGdOR\
其他业务收入 Other operating income >r\q6f#J4
营业外收入 Non-operating income lW|`8ykp
补贴收入 Subsidy income CC
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其他业务支出 Other operating expenses |}><)}
营业外支出 Non-operating expenses Y?v{V>;*A
所得税 Income tax of=N+
W
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