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 。
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现金 Cash in hand zG\& ZU
银行存款 Cash in bank ,r5'nDV=d
其他货币资金-外埠存款Other monetary assets - cash in other cities (r6'q0[
其他货币资金-银行本票 Other monetary assets - cashier‘s check fk*I}pDx
其他货币资金-银行汇票 Other monetary assets - bank draft W(4Mvd
其他货币资金-信用卡 Other monetary assets - credit cards ;{L ~|q J
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *;ehSg9
其他货币资金-存出投资款 Other monetary assets - cash for investment /]1$Soo
短期投资-股票投资 Investments - Short term - stocks 9ZJn 8ki
短期投资-债券投资 Investments - Short term - bonds !k3 eUBF
短期投资-基金投资 Investments - Short term - funds s7d4)A%
短期投资-其他投资 Investments - Short term - others ']bw37_U,
短期投资跌价准备 Provision for short-term investment AT6o~u!WU
长期股权投资-股票投资 Long term equity investment - stocks I%|,KWM
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds |l-~,eRvi5
长期债券投资-其他债权投资 Long term securities investment - others !{1;wC(b
长期投资减值准备 Provision for long-term investment #}p@+rkg2
应收票据 Notes receivable IgIM8"N
应收股利 Dividends receivable mAM:Q*a'
应收利息 Interest receivable AAXlBY6Y-
应收帐款 Trade debtors "M;aNi^B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors P.y06^
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预付帐款 Prepayment c80Ffq
应收补贴款 Allowance receivable u~xfI[8C
其他应收款 Other debtors 79*f <Gr
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eae `#>XP
其他流动资产 Other current assets _|Uv7>}J^
物资采购 Purchase Y&uwi:_g
原材料 Raw materials ;;|o+4Ob;
包装物 Packing materials c4f3Dr'xw
低值易耗品 Low value consumbles wi/qI(O!
材料成本差异 Material cost difference >d3
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自制半成品 Self-manufactured goods ZX8AB
库存商品 Finished goods h/oC9?v
商品进销差价 Difference between purchase & sales of commodities a.z)m}+
委托加工物资 Consigned processiong material drQI@sPp
委托代销商品 Consignment-out ^qY?x7mx1
受托代销商品 Consignment-in S[;d\Z]~
分期收款发出商品 Goods on instalment sales <d
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存货跌价准备 Provision for obsolete stocks ID]E3K
待摊费用 Prepaid expenses g-~]^ $
待处理流动资产损益 Unsettled G/L on current assets $L4h'(s
待处理固定资产损益 Unsettled G/L on fixed assets j.ZXLe~
委托贷款-本金 Consignment loan - principle @tIY%;Bgk
委托贷款-利息 Consignment loan - interest ~@\sN+VS
委托贷款-减值准备 Consignment loan - provision it$w.v+W7V
固定资产-房屋建筑物 Fixed assets - Buildings &J\<"3
固定资产-机器设备 Fixed assets - Plant and machinery Bwc_N.w?3
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ym8pB7E7%
固定资产-运输设备 Fixed assets - Automobiles *!.anbo@?z
累计折旧 Accumulated depreciation RsW4 '5
固定资产减值准备 Impairment of fixed assets 9i46u20
工程物资-专用材料 Project material - specific materials ]7{
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工程物资-专用设备 Project material - specific equipment *{("T
工程物资-预付大型设备款 Project material - prepaid for equipment r3NdE~OAi
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `F$lO2 #k
在建工程 Construction in progress ]]NTvr
在建工程减值准备 Impairment of construction in progress 5
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固定资产清理 Disposal of fixed assets 8AJ#].q0F
无形资产-专利权 Intangible assets - patent FL{$9o\@
无形资产-非专利技术 Intangible assets - industrial property and know-how mb>8=hMg
无形资产-商标权 Intangible assets - trademark rights OWc~=Cr
无形资产-土地使用权 Intangible assets - land use rights cN:dy#
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets /PKu",Azj
长期待摊费用 Deferred assets `^HK-t4q
未确认融资费用 Unrecognized finance fees g3
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其他长期资产 Other long term assets []$L"?]0uk
递延税款借项 Deferred assets debits 7
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应付票据 Notes payable #}lWM%9Dy
应付帐款 Trade creditors [pC2#_}
预收帐款 Adanvances from customers |
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代销商品款 Consignment-in payables u}.mJDL
其他应交款 Other payable to government DB+oCE<.#
其他应付款 Other creditors NRT@"3,1YP
应付股利 Proposed dividends zHKx,]9b
待转资产价值 Donated assets F_Gc_eT
预计负债 Accrued liabilities L6"V=^Bq
应付短期债券 Short-term debentures payable CiV^bYi
其他流动负债 Other current liabilities Ro_jfM
预提费用 Accrued expenses NX5$x/uz
应付工资 Payroll payable 81H9d6hqcD
应付福利费 Welfare payable #||D,[ _=+
短期借款-抵押借款 Bank loans - Short term - pledged ZfXgVTJ`
短期借款-信用借款 Bank loans - Short term - credit V KxuK0{
短期借款-担保借款 Bank loans - Short term - guaranteed q8!]x-5$6j
一年内到期长期借款 Long term loans due within one year [$c"}=g[+
一年内到期长期应付款 Long term payable due within one year 26;Gt8
长期借款 Bank loans - Long term nkzH}F=<
应付债券-债券面值 Bond payable - Par value X
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应付债券-债券溢价 Bond payable - Excess <.2jQ#So
应付债券-债券折价 Bond payable - Discount N@Q_5t0bk
应付债券-应计利息 Bond payable - Accrued interest 4y.qtiIP>$
长期应付款 Long term payable S0tkqA4
专项应付款 Specific payable =Qf{
其他长期负债 Other long term liabilities T!
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应交税金-所得税 Tax payable - income tax xE{slDl
应交税金-增值税 Tax payable - VAT $Ai zKiV
应交税金-营业税 Tax payable - business tax %=Y=]g2
应交税金-消费税 Tax payable - consumable tax z8XWp[K
应交税金-其他 Tax payable - others "|Kag|(qB
递延税款贷项 Deferred taxation credit v o4U%
股本 Share capital ,pY:kQ
已归还投资 Investment returned %OsxXO?
利润分配-其他转入 Profit appropriation - other transfer in *I[tIO\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H:P7G_!\
利润分配-提取储备基金 Profit appropriation - reserve fund DJ9x?SL@KD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \8g=
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MxH |yo[
利润分配-利润归还投资 Profit appropriation - return investment by profit xS:n
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gWL`J=DiU
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w:/3%-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7xFZJ#
期初未分配利润 Retained earnings, beginning of the year Cg|\UKfy$
资本公积-股本溢价 Capital surplus - share premium ?\)h2oi!F5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1:r#m- \
资本公积-接受现金捐赠 Capital surplus - cash donation M~n./wyC
资本公积-股权投资准备 Capital surplus - investment reserve :>/6:c?atG
资本公积-拨款转入 Capital surplus - subsidiary D &@Iuo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mlPvF%Ba
资本公积-其他 Capital surplus - others f-634KuP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1=,y+Xpw
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N}1yDN
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'F#dv[N
盈余公积-储备基金 Surplus reserve - reserve fund l|{[vZpT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (tX)r4VU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales IT)3Et@Y
主营业务成本 Cost of sales !!ma]pB,
主营业务税金及附加 Sales tax ~L>86/hP,N
营业费用 Operating expenses $4}G
管理费用 General and administrative expenses |fIyq}{7
财务费用 Financial expenses +xgP&nw[-
投资收益 Investment income #a2gRg
其他业务收入 Other operating income ##}7cFX
营业外收入 Non-operating income ksCF"o/@V
补贴收入 Subsidy income CUHT5J*sY
其他业务支出 Other operating expenses =LODX29
营业外支出 Non-operating expenses c&x1aF "B
所得税 Income tax l^$'6q"
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