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 。 $?G@ijk,
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现金 Cash in hand ]b!n ;{5
银行存款 Cash in bank n]ba1t8ZA
其他货币资金-外埠存款Other monetary assets - cash in other cities Z,A $h>Z
其他货币资金-银行本票 Other monetary assets - cashier‘s check e12QYoh
其他货币资金-银行汇票 Other monetary assets - bank draft pUb1#=
其他货币资金-信用卡 Other monetary assets - credit cards Y}N\|*ye-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]f0'YLG
其他货币资金-存出投资款 Other monetary assets - cash for investment @we1#Vz.
短期投资-股票投资 Investments - Short term - stocks #e|o"R;/`
短期投资-债券投资 Investments - Short term - bonds ]A'{DKR
短期投资-基金投资 Investments - Short term - funds [eDrjf3m
短期投资-其他投资 Investments - Short term - others bj`\;_oo
短期投资跌价准备 Provision for short-term investment Y(.e e%;,
长期股权投资-股票投资 Long term equity investment - stocks VTM* 1uXS>
长期股权投资-其他股权投资 Long term equity investment - others At4\D+J{Vs
长期债券投资-债券投资 Long term securities investemnt - bonds 9Yv:6@. F
长期债券投资-其他债权投资 Long term securities investment - others {E
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长期投资减值准备 Provision for long-term investment *;Mi/^pzK
应收票据 Notes receivable Qs6Vu)U=
应收股利 Dividends receivable QLWnP-
应收利息 Interest receivable $`E?=L`$
应收帐款 Trade debtors dm4Q'u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <gkE,e9
预付帐款 Prepayment 30!DraW8
应收补贴款 Allowance receivable ;7QXs39S
其他应收款 Other debtors vSH,fS-n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1^![8>u"
其他流动资产 Other current assets iZ-R%- }B
物资采购 Purchase >u&D@7~c
原材料 Raw materials [-])$~WfW
包装物 Packing materials ew~Z/ A
低值易耗品 Low value consumbles I)Xf4FS@
材料成本差异 Material cost difference (Xh<F
自制半成品 Self-manufactured goods %^IQ<
库存商品 Finished goods S\g9@g.
商品进销差价 Difference between purchase & sales of commodities olE(#}7V
委托加工物资 Consigned processiong material $3^M-w
委托代销商品 Consignment-out <+oh\y16
受托代销商品 Consignment-in H9/!oI1P?
分期收款发出商品 Goods on instalment sales p"ZvA^d\
存货跌价准备 Provision for obsolete stocks -G~]e6:zD
待摊费用 Prepaid expenses _x,X0ncv]@
待处理流动资产损益 Unsettled G/L on current assets ""0Y^M2I
待处理固定资产损益 Unsettled G/L on fixed assets ]#)(D-
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委托贷款-本金 Consignment loan - principle iBSM
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委托贷款-利息 Consignment loan - interest cag 5w~Px
委托贷款-减值准备 Consignment loan - provision ,t9EL 21
固定资产-房屋建筑物 Fixed assets - Buildings fp' '+R[
固定资产-机器设备 Fixed assets - Plant and machinery "?NDN4l*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gjDNl/r/
固定资产-运输设备 Fixed assets - Automobiles y2jv84
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累计折旧 Accumulated depreciation dLiiJ6pl*
固定资产减值准备 Impairment of fixed assets !p
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工程物资-专用材料 Project material - specific materials J\L'HIs
工程物资-专用设备 Project material - specific equipment Kjd3!%4mB
工程物资-预付大型设备款 Project material - prepaid for equipment d4S4
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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 :?6HG_9X
在建工程 Construction in progress .xJ54Vz
在建工程减值准备 Impairment of construction in progress >1j#X
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固定资产清理 Disposal of fixed assets ]<;7ZNG"Y5
无形资产-专利权 Intangible assets - patent 7g\v (P
无形资产-非专利技术 Intangible assets - industrial property and know-how <=M5)#
无形资产-商标权 Intangible assets - trademark rights 8;@y\0
无形资产-土地使用权 Intangible assets - land use rights 3K
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无形资产-商誉 Intangible assets - goodwill 3W?7hh
无形资产减值准备 Impairment of intangible assets LZV- E=`
长期待摊费用 Deferred assets dk|LC-]`A
未确认融资费用 Unrecognized finance fees U>2KjZB
其他长期资产 Other long term assets J4T"O<i$58
递延税款借项 Deferred assets debits Hd~g\
应付票据 Notes payable Q,3kaR@O
应付帐款 Trade creditors *D?=Ts
预收帐款 Adanvances from customers u cpU$+
代销商品款 Consignment-in payables lVvcrU
其他应交款 Other payable to government "ko*-FrQ
其他应付款 Other creditors & FhJ%JK
应付股利 Proposed dividends |a{;<a
待转资产价值 Donated assets `MI\/oM@
预计负债 Accrued liabilities ]-\68b N
应付短期债券 Short-term debentures payable ${Un#]g
其他流动负债 Other current liabilities J&A1]T4d
预提费用 Accrued expenses ?'> .>
应付工资 Payroll payable n
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应付福利费 Welfare payable gi!_Nz
短期借款-抵押借款 Bank loans - Short term - pledged \zBi-GI
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短期借款-信用借款 Bank loans - Short term - credit (47?lw
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短期借款-担保借款 Bank loans - Short term - guaranteed 1>Sfv|ZP,
一年内到期长期借款 Long term loans due within one year 7{m>W!
一年内到期长期应付款 Long term payable due within one year pP| @Z{7d`
长期借款 Bank loans - Long term R-Edht|{
应付债券-债券面值 Bond payable - Par value t"VT['8
应付债券-债券溢价 Bond payable - Excess w-K A~
应付债券-债券折价 Bond payable - Discount }yT/UlU
应付债券-应计利息 Bond payable - Accrued interest <=.6Z*x+
长期应付款 Long term payable :h(HKMSk1
专项应付款 Specific payable IC
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其他长期负债 Other long term liabilities L$PbC!1
应交税金-所得税 Tax payable - income tax XDPR$u8hM
应交税金-增值税 Tax payable - VAT (<Cq_Kw
应交税金-营业税 Tax payable - business tax `etw[#~N
应交税金-消费税 Tax payable - consumable tax ]o] VS
应交税金-其他 Tax payable - others =yod
递延税款贷项 Deferred taxation credit AG,><UP
股本 Share capital o +$v0vg%T
已归还投资 Investment returned *:L"#20:R
利润分配-其他转入 Profit appropriation - other transfer in ?|5
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =8]`-(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve aO1^>hy
利润分配-提取储备基金 Profit appropriation - reserve fund |S8$NI2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RL`E}:V
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v`|]57?A
利润分配-利润归还投资 Profit appropriation - return investment by profit YiZk|K_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "@G[:(BoB<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ch"wp/[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends </25J((
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares '4'Z
期初未分配利润 Retained earnings, beginning of the year 3 yx[*'e$
资本公积-股本溢价 Capital surplus - share premium }g +kU1y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .YF1H<gwa
资本公积-接受现金捐赠 Capital surplus - cash donation }b2YX+/e$f
资本公积-股权投资准备 Capital surplus - investment reserve m,HE4`g
资本公积-拨款转入 Capital surplus - subsidiary -Lq+FTezE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation gv67+Mf
资本公积-其他 Capital surplus - others (_pw\zk>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2^'Ec:|f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }d.X2?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2;Z
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盈余公积-储备基金 Surplus reserve - reserve fund }c8nn
盈余公积-企业发展基金 Surplus reserve - enterprise development fund do8[wej<:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment F6U#EvL
主营业务收入 Sales cSPQ
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主营业务成本 Cost of sales 6:8s,a3&[k
主营业务税金及附加 Sales tax =`+D/
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营业费用 Operating expenses +
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管理费用 General and administrative expenses &2W"4SE]6
财务费用 Financial expenses fqI67E$59
投资收益 Investment income UwUHB~<oE
其他业务收入 Other operating income F~Dof({:
营业外收入 Non-operating income *}]# E$
补贴收入 Subsidy income \c\~k0u
其他业务支出 Other operating expenses ZUS-4'"$
营业外支出 Non-operating expenses h3`}{
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所得税 Income tax $`lWW6>P
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