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 。 :_8Nf1B+T
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现金 Cash in hand '[Zgwz;z
银行存款 Cash in bank G!)
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其他货币资金-外埠存款Other monetary assets - cash in other cities Uee(1
其他货币资金-银行本票 Other monetary assets - cashier‘s check f/95}6M
其他货币资金-银行汇票 Other monetary assets - bank draft c/lT S
其他货币资金-信用卡 Other monetary assets - credit cards kk>z,A4
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit V1#:[o63+
其他货币资金-存出投资款 Other monetary assets - cash for investment ni$;"RGC
短期投资-股票投资 Investments - Short term - stocks 1
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短期投资-债券投资 Investments - Short term - bonds 8|L;y[v
短期投资-基金投资 Investments - Short term - funds 9ls*L!Jw
短期投资-其他投资 Investments - Short term - others t
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短期投资跌价准备 Provision for short-term investment b($9gre>mI
长期股权投资-股票投资 Long term equity investment - stocks =4[
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长期股权投资-其他股权投资 Long term equity investment - others xs6k
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长期债券投资-债券投资 Long term securities investemnt - bonds e_YTh^wU
长期债券投资-其他债权投资 Long term securities investment - others _]v@Dq VP
长期投资减值准备 Provision for long-term investment B ({g|}|G+
应收票据 Notes receivable V]Rt[l]
应收股利 Dividends receivable ;w7s>(ITZ
应收利息 Interest receivable !o`riQLs>
应收帐款 Trade debtors 2kcDJ{(
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors g4 3(N!@g
预付帐款 Prepayment -}1TT@
应收补贴款 Allowance receivable
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其他应收款 Other debtors dv Vz#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors mclV"?
其他流动资产 Other current assets B[IWgvB(e
物资采购 Purchase ?bAv{1dvT=
原材料 Raw materials .?`8B9w
包装物 Packing materials 3#?53s
低值易耗品 Low value consumbles =w!2R QB
材料成本差异 Material cost difference I~GHx5Dk
自制半成品 Self-manufactured goods |It&1fz}
库存商品 Finished goods "
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商品进销差价 Difference between purchase & sales of commodities p9 G{Q
委托加工物资 Consigned processiong material sd%m{P2
委托代销商品 Consignment-out O"X:3srJ`
受托代销商品 Consignment-in ]!]B7|JFJ
分期收款发出商品 Goods on instalment sales K$l@0r ~k
存货跌价准备 Provision for obsolete stocks E
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待摊费用 Prepaid expenses `mH]QjAO
待处理流动资产损益 Unsettled G/L on current assets BNgm+1?L
待处理固定资产损益 Unsettled G/L on fixed assets 9#>nFs"H
委托贷款-本金 Consignment loan - principle $>7T s>8
委托贷款-利息 Consignment loan - interest nYR#Q|
委托贷款-减值准备 Consignment loan - provision naM~>N
固定资产-房屋建筑物 Fixed assets - Buildings g[*"LOw
固定资产-机器设备 Fixed assets - Plant and machinery <#wVQ\0C
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zGdYk-H3TH
固定资产-运输设备 Fixed assets - Automobiles 0(>3L :
累计折旧 Accumulated depreciation ({zWyl
固定资产减值准备 Impairment of fixed assets VsJKxa4
工程物资-专用材料 Project material - specific materials $<9u:.9xf
工程物资-专用设备 Project material - specific equipment \a4X},h\
工程物资-预付大型设备款 Project material - prepaid for equipment b!e0pFS;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7GTDe'T
在建工程 Construction in progress (*b<IGi;
在建工程减值准备 Impairment of construction in progress xYZ,.
固定资产清理 Disposal of fixed assets qRR%aJ/
无形资产-专利权 Intangible assets - patent mo+!79&
无形资产-非专利技术 Intangible assets - industrial property and know-how [mQdc?n\
无形资产-商标权 Intangible assets - trademark rights PCHKH
无形资产-土地使用权 Intangible assets - land use rights ftKL#9,s(
无形资产-商誉 Intangible assets - goodwill artn _
无形资产减值准备 Impairment of intangible assets FUf.3@}
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees +$Y*1{hyOo
其他长期资产 Other long term assets R58NTPm
递延税款借项 Deferred assets debits {\vVzy,t7
应付票据 Notes payable x4/{XRQ
应付帐款 Trade creditors vvG"rU
预收帐款 Adanvances from customers 5dhy80|g]
代销商品款 Consignment-in payables PD^G$LT
其他应交款 Other payable to government `x=$n5=8
其他应付款 Other creditors r{B28'f[
应付股利 Proposed dividends 9]{va"pe7
待转资产价值 Donated assets 4l{$dtKbI
预计负债 Accrued liabilities p_
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应付短期债券 Short-term debentures payable lT*@f39~g
其他流动负债 Other current liabilities ^|=P9'4Th
预提费用 Accrued expenses ;aj;(Z.p)
应付工资 Payroll payable SQhVdYU1'
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged e(N},s:_
短期借款-信用借款 Bank loans - Short term - credit `N&*+!O%
短期借款-担保借款 Bank loans - Short term - guaranteed 3HBh
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一年内到期长期借款 Long term loans due within one year )[J@s=
一年内到期长期应付款 Long term payable due within one year Mk0x#-F
长期借款 Bank loans - Long term }*U|^$FEU
应付债券-债券面值 Bond payable - Par value KK5
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应付债券-债券溢价 Bond payable - Excess 6VC|]
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应付债券-债券折价 Bond payable - Discount L ph0C^8
应付债券-应计利息 Bond payable - Accrued interest gL-kI*Ra
长期应付款 Long term payable gS'7:UH,
专项应付款 Specific payable 6^t#sEf
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其他长期负债 Other long term liabilities IC5QH<.$C
应交税金-所得税 Tax payable - income tax Vfga%K%l F
应交税金-增值税 Tax payable - VAT J
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应交税金-营业税 Tax payable - business tax E
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应交税金-消费税 Tax payable - consumable tax G<=I\T'g;
应交税金-其他 Tax payable - others t0jE\6r
递延税款贷项 Deferred taxation credit LT
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股本 Share capital SMIDW}U2S
已归还投资 Investment returned 1
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利润分配-其他转入 Profit appropriation - other transfer in 7K
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K#N9N@W jR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Il9xNVos#
利润分配-提取储备基金 Profit appropriation - reserve fund FZn1$_Svr
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "?F[]8F.b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;l~a|KW0
利润分配-利润归还投资 Profit appropriation - return investment by profit z@,(^~C_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends CuH4~6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 38T]qz[Sn
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u<uc"KY=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -(F}=o'
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &Z[+V)6,,
资本公积-接受现金捐赠 Capital surplus - cash donation `,xO~_
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资本公积-股权投资准备 Capital surplus - investment reserve p<(a);<L
资本公积-拨款转入 Capital surplus - subsidiary Uz_p-J0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !.X/(R7J
资本公积-其他 Capital surplus - others x?V^l*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S*=^I2;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .:f ao'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0?8>{!I
盈余公积-储备基金 Surplus reserve - reserve fund 6WQN!H8+^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ULxQyY;32
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !L{mE&
主营业务收入 Sales K<:%ofB"S
主营业务成本 Cost of sales y>x"/jzF#
主营业务税金及附加 Sales tax wkGr}
营业费用 Operating expenses #7Q9^rG
管理费用 General and administrative expenses 1t^y?<)
财务费用 Financial expenses "i(f+N,)
投资收益 Investment income
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其他业务收入 Other operating income F/lL1nTdK
营业外收入 Non-operating income 9C,gJp}P
补贴收入 Subsidy income JS8pN5
其他业务支出 Other operating expenses [dP<A?s
营业外支出 Non-operating expenses guY
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所得税 Income tax Gdb0e]Vt+
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