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 。 TI>yi ^}
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现金 Cash in hand |$PLZ,
银行存款 Cash in bank b5DrwX{Ff
其他货币资金-外埠存款Other monetary assets - cash in other cities <IVz mzpL
其他货币资金-银行本票 Other monetary assets - cashier‘s check |6>_L6t
其他货币资金-银行汇票 Other monetary assets - bank draft z'lNO| nU
其他货币资金-信用卡 Other monetary assets - credit cards =lwS\mNs
其他货币资金-信用证保证金 Other monetary assets - L/C deposit CC\z_C*P-p
其他货币资金-存出投资款 Other monetary assets - cash for investment Db=gS=Qm
短期投资-股票投资 Investments - Short term - stocks />C~a]}
短期投资-债券投资 Investments - Short term - bonds HhvG#Sam!
短期投资-基金投资 Investments - Short term - funds GcnY=%L?
短期投资-其他投资 Investments - Short term - others 9^u?v`!
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks U3}R^W~eb
长期股权投资-其他股权投资 Long term equity investment - others uNbA>*c4M
长期债券投资-债券投资 Long term securities investemnt - bonds yr>bL"!CA
长期债券投资-其他债权投资 Long term securities investment - others Q7|13^|C
长期投资减值准备 Provision for long-term investment E: GJ$I
应收票据 Notes receivable {0 ~0
应收股利 Dividends receivable C t)MvZ
应收利息 Interest receivable vi8~j
应收帐款 Trade debtors {ZXC%(u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >
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预付帐款 Prepayment c~xo@[NaS
应收补贴款 Allowance receivable _sVs6AJ
其他应收款 Other debtors (GG"'bYk
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %z~U@Mka
其他流动资产 Other current assets #ja`+w}
物资采购 Purchase ]%|WE
原材料 Raw materials %v[Kk-d
包装物 Packing materials |8 bO5l:
低值易耗品 Low value consumbles cA?
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材料成本差异 Material cost difference "Vq]|j,B/c
自制半成品 Self-manufactured goods 'c&@~O;^d
库存商品 Finished goods Net)l@IB]
商品进销差价 Difference between purchase & sales of commodities /\rq$W_
委托加工物资 Consigned processiong material /y)"j#-eW
委托代销商品 Consignment-out @@83PJFid
受托代销商品 Consignment-in ht)nx,e=
分期收款发出商品 Goods on instalment sales |QLX
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存货跌价准备 Provision for obsolete stocks 7Zt\G-Q
V
待摊费用 Prepaid expenses Z=@)
待处理流动资产损益 Unsettled G/L on current assets oDP((I2-
待处理固定资产损益 Unsettled G/L on fixed assets | ",[C3Jg
委托贷款-本金 Consignment loan - principle nKB&|!
委托贷款-利息 Consignment loan - interest _-]!;0EIV
委托贷款-减值准备 Consignment loan - provision _}OJPahw
固定资产-房屋建筑物 Fixed assets - Buildings c1kxKxE
固定资产-机器设备 Fixed assets - Plant and machinery 1@^Ek8C
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures c5E#QV0&v~
固定资产-运输设备 Fixed assets - Automobiles H [Lt%:r
累计折旧 Accumulated depreciation ZBmXaP[9
固定资产减值准备 Impairment of fixed assets 96pk[5lj{?
工程物资-专用材料 Project material - specific materials B>Cs&}Y!
工程物资-专用设备 Project material - specific equipment j;20JA/b
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production nS+FX&_
在建工程 Construction in progress 'B (eMnLg
在建工程减值准备 Impairment of construction in progress x} &a{;
固定资产清理 Disposal of fixed assets g&+Y{*Gp
无形资产-专利权 Intangible assets - patent jD/7/G*
无形资产-非专利技术 Intangible assets - industrial property and know-how xN3 [Kp
无形资产-商标权 Intangible assets - trademark rights Q_aqX(ig
无形资产-土地使用权 Intangible assets - land use rights BKQIo)g.G
无形资产-商誉 Intangible assets - goodwill *SkiFEoD
无形资产减值准备 Impairment of intangible assets :%#r.p"6x
长期待摊费用 Deferred assets W 9Vz[
未确认融资费用 Unrecognized finance fees ZP6x
其他长期资产 Other long term assets )W]>\=@Y
递延税款借项 Deferred assets debits *i?rJH
应付票据 Notes payable R+E_#lP_$
应付帐款 Trade creditors
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预收帐款 Adanvances from customers z0 2}&^Zzk
代销商品款 Consignment-in payables 4e@&QOo`Cu
其他应交款 Other payable to government Ty3CBR{6
其他应付款 Other creditors 0aC2 Pym^
应付股利 Proposed dividends M_h8#7 {G
待转资产价值 Donated assets Qq T/1^imS
预计负债 Accrued liabilities \ I^nx+l
应付短期债券 Short-term debentures payable [O7w =
其他流动负债 Other current liabilities ,$h(fM8GC
预提费用 Accrued expenses EK?@Z.q+
应付工资 Payroll payable RQ^m6)BTo
应付福利费 Welfare payable K
lli$40
短期借款-抵押借款 Bank loans - Short term - pledged %9T~8L
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短期借款-信用借款 Bank loans - Short term - credit ZU-4})7uSB
短期借款-担保借款 Bank loans - Short term - guaranteed & =73D1A
一年内到期长期借款 Long term loans due within one year Rk
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一年内到期长期应付款 Long term payable due within one year N^h|h
长期借款 Bank loans - Long term E+}GxFG-:
应付债券-债券面值 Bond payable - Par value 7deAr$?Wx
应付债券-债券溢价 Bond payable - Excess C5es2!^-]O
应付债券-债券折价 Bond payable - Discount F1gt3 a
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应付债券-应计利息 Bond payable - Accrued interest @sw9A
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长期应付款 Long term payable ]6{(Hjt
专项应付款 Specific payable W?qpnPW
其他长期负债 Other long term liabilities $A;7Em
应交税金-所得税 Tax payable - income tax euV $2Fg
应交税金-增值税 Tax payable - VAT =[]x\&@t
应交税金-营业税 Tax payable - business tax nW|'l^&
应交税金-消费税 Tax payable - consumable tax 5/B#) gm
应交税金-其他 Tax payable - others m$fQ `XzU
递延税款贷项 Deferred taxation credit WI1T?.Gc
股本 Share capital U~uwm/h
已归还投资 Investment returned `d7gm;ykp
利润分配-其他转入 Profit appropriation - other transfer in N;-/w ip
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #V.ZdLo(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lSH ZV
Fd
利润分配-提取储备基金 Profit appropriation - reserve fund tJ=3'?T_k
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8P,l>HA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rO/a,vV
利润分配-利润归还投资 Profit appropriation - return investment by profit 6xH;:B)d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends CifA,[l34
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z)4UMR#b&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tm(v~L%$>]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?gLR<d_
期初未分配利润 Retained earnings, beginning of the year tT;8r8
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资本公积-股本溢价 Capital surplus - share premium h&lyxYZ+T$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VmN}FMGN
资本公积-接受现金捐赠 Capital surplus - cash donation vO\:vp4fH
资本公积-股权投资准备 Capital surplus - investment reserve a9[mZVMgUK
资本公积-拨款转入 Capital surplus - subsidiary <57g{e0I
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M_k`%o
资本公积-其他 Capital surplus - others gaQ[3g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O\6vVM[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sffhPX\I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bk,2WtVX
盈余公积-储备基金 Surplus reserve - reserve fund hZcmP"wgC1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,09DBxQq,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oP/>ju
主营业务收入 Sales xEjx]w/&
主营业务成本 Cost of sales 5XDgs|8
主营业务税金及附加 Sales tax c$9sF@K?
营业费用 Operating expenses swttp`
管理费用 General and administrative expenses M~uMY+>
财务费用 Financial expenses 6N"m?g*Z
d
投资收益 Investment income (Aorx #z
其他业务收入 Other operating income +A@m9
营业外收入 Non-operating income (~h7rAEc
补贴收入 Subsidy income ;; :">@5
其他业务支出 Other operating expenses Gb;99mE
营业外支出 Non-operating expenses Ua %UbAt
所得税 Income tax C>^,*7dS
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