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 。 OdWZYWj
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现金 Cash in hand tOEY|
银行存款 Cash in bank %fH&UFby
其他货币资金-外埠存款Other monetary assets - cash in other cities %+F%C=GqI
其他货币资金-银行本票 Other monetary assets - cashier‘s check ) Z^b)KAk
其他货币资金-银行汇票 Other monetary assets - bank draft \YN(rD-
其他货币资金-信用卡 Other monetary assets - credit cards wx]r{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit R/BW$4/E
其他货币资金-存出投资款 Other monetary assets - cash for investment y2=`NG=
短期投资-股票投资 Investments - Short term - stocks 9=FqI50{
短期投资-债券投资 Investments - Short term - bonds U1,f$McZs
短期投资-基金投资 Investments - Short term - funds u.~`/O
短期投资-其他投资 Investments - Short term - others Zp'q;h_
短期投资跌价准备 Provision for short-term investment a|u&N:v7B
长期股权投资-股票投资 Long term equity investment - stocks AJWV#J%nB
长期股权投资-其他股权投资 Long term equity investment - others 5 52U~t
长期债券投资-债券投资 Long term securities investemnt - bonds ^h^\kW'#
长期债券投资-其他债权投资 Long term securities investment - others <GRplkf`
长期投资减值准备 Provision for long-term investment gK
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应收票据 Notes receivable >r8$vQ Gj
应收股利 Dividends receivable S`?L\R.:
应收利息 Interest receivable Zy+EI
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应收帐款 Trade debtors "%[a Wb
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <^v-y)%N:A
预付帐款 Prepayment 3{
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应收补贴款 Allowance receivable 3Y6W)$Q
其他应收款 Other debtors -Rcl(Q}LZ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Q}(D^rGP3
其他流动资产 Other current assets 8F(Vd99I
物资采购 Purchase FcI ZG _
原材料 Raw materials 48p< ~#<W\
包装物 Packing materials |w)S
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低值易耗品 Low value consumbles |(Q !$
材料成本差异 Material cost difference %<?U`o@*
自制半成品 Self-manufactured goods 4w<4\zT_U}
库存商品 Finished goods bayDdR4T
商品进销差价 Difference between purchase & sales of commodities IJ zPWs5W:
委托加工物资 Consigned processiong material [:Y`^iR.
委托代销商品 Consignment-out miv)R
受托代销商品 Consignment-in g$a
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分期收款发出商品 Goods on instalment sales >/eV4ma"
存货跌价准备 Provision for obsolete stocks )&$p?kF
待摊费用 Prepaid expenses ?$Tp|<tx#
待处理流动资产损益 Unsettled G/L on current assets bxFDB^
待处理固定资产损益 Unsettled G/L on fixed assets @9ndr$t
委托贷款-本金 Consignment loan - principle "H"4]m1Wc
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision )(`HEl>-9c
固定资产-房屋建筑物 Fixed assets - Buildings cE SSSH!m
固定资产-机器设备 Fixed assets - Plant and machinery A!n)Fpk
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bzh`s<+
固定资产-运输设备 Fixed assets - Automobiles s ;N PY
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets 9 U!-Zn!
工程物资-专用材料 Project material - specific materials E6njmdu
工程物资-专用设备 Project material - specific equipment _`L
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工程物资-预付大型设备款 Project material - prepaid for equipment S(MVL!Lm
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress #\LsM
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固定资产清理 Disposal of fixed assets U|!L{+F
无形资产-专利权 Intangible assets - patent 8H<:?D/tH
无形资产-非专利技术 Intangible assets - industrial property and know-how WiBO8N,%`
无形资产-商标权 Intangible assets - trademark rights B!iz=+RNC1
无形资产-土地使用权 Intangible assets - land use rights |',$5!:0O
无形资产-商誉 Intangible assets - goodwill sPoH12?AL
无形资产减值准备 Impairment of intangible assets !hS~\+E
长期待摊费用 Deferred assets U)B^R
未确认融资费用 Unrecognized finance fees ,- FC
其他长期资产 Other long term assets Dqh
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递延税款借项 Deferred assets debits ~4 {|
应付票据 Notes payable /ltGSl
应付帐款 Trade creditors F `cuV
预收帐款 Adanvances from customers l:?w{'i$
代销商品款 Consignment-in payables IP3%'2}-
其他应交款 Other payable to government `zmjiC
其他应付款 Other creditors i*9Bu;
应付股利 Proposed dividends J~,Ny_L
待转资产价值 Donated assets DuV@^qSbG.
预计负债 Accrued liabilities t;2\(_A
应付短期债券 Short-term debentures payable B^yA+&3HI
其他流动负债 Other current liabilities Wd78 bu|
预提费用 Accrued expenses XA4miQn&
应付工资 Payroll payable J=@D]I*3
应付福利费 Welfare payable z3+7gp+I;
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed <1xs
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一年内到期长期借款 Long term loans due within one year gdKn!; ,w#
一年内到期长期应付款 Long term payable due within one year $lYy `OuC
长期借款 Bank loans - Long term /rQ[Ik$|
应付债券-债券面值 Bond payable - Par value R3,O;9i
应付债券-债券溢价 Bond payable - Excess /6@~XO)w
应付债券-债券折价 Bond payable - Discount 8kA2.pIk
应付债券-应计利息 Bond payable - Accrued interest hI Q 2s
长期应付款 Long term payable 2$OI(7b=
专项应付款 Specific payable |'?./
其他长期负债 Other long term liabilities $wq[W,'#L
应交税金-所得税 Tax payable - income tax /%4wm?(eA
应交税金-增值税 Tax payable - VAT L2GUrf
应交税金-营业税 Tax payable - business tax 'L1=:g.\i
应交税金-消费税 Tax payable - consumable tax }>T$2"pf
应交税金-其他 Tax payable - others pY T^Ug
递延税款贷项 Deferred taxation credit rz'A#-?'oG
股本 Share capital nz%{hMNYH
已归还投资 Investment returned :#I7);ol
利润分配-其他转入 Profit appropriation - other transfer in !Ic{lB
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k.MAX8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S(nZ]QEG
利润分配-提取储备基金 Profit appropriation - reserve fund dd{pF\a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VGDds
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wEu"X
利润分配-利润归还投资 Profit appropriation - return investment by profit S>y(3E]I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E` O@UW@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @s[Vtw%f
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 S, g/2k*
期初未分配利润 Retained earnings, beginning of the year rQ+2 -|#
资本公积-股本溢价 Capital surplus - share premium n>|7 k3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FK ~FC:K
资本公积-接受现金捐赠 Capital surplus - cash donation p#fd+
资本公积-股权投资准备 Capital surplus - investment reserve miCW(mbO8
资本公积-拨款转入 Capital surplus - subsidiary `~ ,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^P|
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资本公积-其他 Capital surplus - others }g@5%DI]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3\~
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A3jT;D9Y
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ESQgN+llj
盈余公积-储备基金 Surplus reserve - reserve fund :p6.v>s8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N=hhuKt]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Gs7#W:e7
主营业务收入 Sales h9J%NH
主营业务成本 Cost of sales -kZOve|5
主营业务税金及附加 Sales tax =^L?Sgg
营业费用 Operating expenses 2w
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管理费用 General and administrative expenses cI
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财务费用 Financial expenses
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投资收益 Investment income C OC6H'F
其他业务收入 Other operating income c/bIt
营业外收入 Non-operating income K@DK4{
补贴收入 Subsidy income _t+.I9kQ
其他业务支出 Other operating expenses -N4km5
营业外支出 Non-operating expenses _0uFe7sIZ
所得税 Income tax LBs:O*;
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