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 。 SPINV.
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现金 Cash in hand NH,4>mV$!
银行存款 Cash in bank C-(O*hK
其他货币资金-外埠存款Other monetary assets - cash in other cities 3IoN.
其他货币资金-银行本票 Other monetary assets - cashier‘s check Wf&i{3z[
其他货币资金-银行汇票 Other monetary assets - bank draft x`K"1E{2
其他货币资金-信用卡 Other monetary assets - credit cards Enh
rkk
其他货币资金-信用证保证金 Other monetary assets - L/C deposit prGp/"E
其他货币资金-存出投资款 Other monetary assets - cash for investment T
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短期投资-股票投资 Investments - Short term - stocks &qm:36Y7Xg
短期投资-债券投资 Investments - Short term - bonds y*
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短期投资-基金投资 Investments - Short term - funds ]/Cu,mX
短期投资-其他投资 Investments - Short term - others De49!{\a
短期投资跌价准备 Provision for short-term investment NDG?Xs [2
长期股权投资-股票投资 Long term equity investment - stocks (>-(~7PR
长期股权投资-其他股权投资 Long term equity investment - others K3`48,`?wA
长期债券投资-债券投资 Long term securities investemnt - bonds v2>Dn
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长期债券投资-其他债权投资 Long term securities investment - others $o*p#LU
长期投资减值准备 Provision for long-term investment D ~NWP%H
应收票据 Notes receivable ro^T L
应收股利 Dividends receivable (2/i1)Cq
应收利息 Interest receivable *C(q{|f
应收帐款 Trade debtors rTeADu_vf
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors NOtwgZ-
预付帐款 Prepayment l^v,X%{Iz
应收补贴款 Allowance receivable Rm@F9D[,
其他应收款 Other debtors 1tH#QZIT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Hnbd<?y
其他流动资产 Other current assets 2VkA!o4nP
物资采购 Purchase r6e!";w:U
原材料 Raw materials bE" J&;|
包装物 Packing materials XK
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低值易耗品 Low value consumbles )umW-A
材料成本差异 Material cost difference P}D5 j
自制半成品 Self-manufactured goods p5bM/{DP;K
库存商品 Finished goods D^w<V%].
商品进销差价 Difference between purchase & sales of commodities m8&XW2S
委托加工物资 Consigned processiong material 'WoB\y569
委托代销商品 Consignment-out <}AmzeHr+
受托代销商品 Consignment-in wM#q [m;
分期收款发出商品 Goods on instalment sales ^I!gte
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存货跌价准备 Provision for obsolete stocks NqN9
待摊费用 Prepaid expenses HjX)5@"o(
待处理流动资产损益 Unsettled G/L on current assets o%v,6yv
待处理固定资产损益 Unsettled G/L on fixed assets [
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委托贷款-本金 Consignment loan - principle 1i$OcN?x%
委托贷款-利息 Consignment loan - interest 2spK#0n.HV
委托贷款-减值准备 Consignment loan - provision 4,ewp coC%
固定资产-房屋建筑物 Fixed assets - Buildings +9_E+H'?!
固定资产-机器设备 Fixed assets - Plant and machinery P/8z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x_x|D|@wM
固定资产-运输设备 Fixed assets - Automobiles &3Mps[u:h
累计折旧 Accumulated depreciation `aaT
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固定资产减值准备 Impairment of fixed assets bt?)ryu
工程物资-专用材料 Project material - specific materials 7x`4P|Uu
工程物资-专用设备 Project material - specific equipment @%#!-wC-5
工程物资-预付大型设备款 Project material - prepaid for equipment v0|"[qGb
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S3YAc4
在建工程 Construction in progress s_`y"'^
在建工程减值准备 Impairment of construction in progress 20mZ{_%
固定资产清理 Disposal of fixed assets 6 bt{j
无形资产-专利权 Intangible assets - patent '8f
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无形资产-非专利技术 Intangible assets - industrial property and know-how +F6R@@rWr
无形资产-商标权 Intangible assets - trademark rights c]:@y"W5$
无形资产-土地使用权 Intangible assets - land use rights < nyk:E
无形资产-商誉 Intangible assets - goodwill H3qL&xL
无形资产减值准备 Impairment of intangible assets #>qA&*+{n
长期待摊费用 Deferred assets 7>|p_o`e
未确认融资费用 Unrecognized finance fees e
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其他长期资产 Other long term assets JLV?n,nF
递延税款借项 Deferred assets debits xqaw00,s
应付票据 Notes payable LY(h>`
应付帐款 Trade creditors w3peG^4D_
预收帐款 Adanvances from customers +@K8:}lOW
代销商品款 Consignment-in payables =|bW >y
其他应交款 Other payable to government }ilX
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其他应付款 Other creditors Jf8AKj3
应付股利 Proposed dividends y1hJVYE2
待转资产价值 Donated assets F6#U31Q=
预计负债 Accrued liabilities .#ATI<t
应付短期债券 Short-term debentures payable !<MW*7P=
其他流动负债 Other current liabilities MYeGr3V3
预提费用 Accrued expenses QjwCY=PK!
应付工资 Payroll payable 6c&OR2HGqO
应付福利费 Welfare payable >.#tNFAs
短期借款-抵押借款 Bank loans - Short term - pledged z50f$
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短期借款-信用借款 Bank loans - Short term - credit }sS1p6z
短期借款-担保借款 Bank loans - Short term - guaranteed V3}$vKQ
一年内到期长期借款 Long term loans due within one year MFLw^10(T
一年内到期长期应付款 Long term payable due within one year _k.gVm
长期借款 Bank loans - Long term &0S/]E`_M
应付债券-债券面值 Bond payable - Par value N
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应付债券-债券溢价 Bond payable - Excess RlTVx:
应付债券-债券折价 Bond payable - Discount f*~z|
应付债券-应计利息 Bond payable - Accrued interest jRIm_)
长期应付款 Long term payable 6u v'{
专项应付款 Specific payable S~ 3|
其他长期负债 Other long term liabilities ,@*`2I>`
应交税金-所得税 Tax payable - income tax Gu9x4p
应交税金-增值税 Tax payable - VAT esQRg~aCGy
应交税金-营业税 Tax payable - business tax U9p^?\-=
应交税金-消费税 Tax payable - consumable tax MOW {g\{
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应交税金-其他 Tax payable - others prg8Iq'w
递延税款贷项 Deferred taxation credit a'ODm6#
股本 Share capital S~DY1e54GF
已归还投资 Investment returned Nm/Fc
利润分配-其他转入 Profit appropriation - other transfer in H@WQO]PA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cZXra(AD
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m=2e1wc
利润分配-提取储备基金 Profit appropriation - reserve fund %;9+`U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mF !=H%
利润分配-利润归还投资 Profit appropriation - return investment by profit +,$"%C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,W/D 0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f*SAbDE
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TID0x/j"K5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cZ~\jpK
期初未分配利润 Retained earnings, beginning of the year >zDnJb&"&
资本公积-股本溢价 Capital surplus - share premium )o
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7eg//mL"6
资本公积-接受现金捐赠 Capital surplus - cash donation m=<;)
资本公积-股权投资准备 Capital surplus - investment reserve ~X
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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 8; s$?*Gi
资本公积-其他 Capital surplus - others 6Pa
jBEF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?RD)a`y51
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QYL
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %7?v='s=
盈余公积-储备基金 Surplus reserve - reserve fund N]sX
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund Zb7:qe<UN
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4n@,
p0
主营业务收入 Sales XDJQO /qN
主营业务成本 Cost of sales ?iBHJ{
主营业务税金及附加 Sales tax o*u A+7n
营业费用 Operating expenses c};Qr@vpo
管理费用 General and administrative expenses ]X)EO49
财务费用 Financial expenses ^OQ#
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投资收益 Investment income (IR'~:W
其他业务收入 Other operating income YtrMJ"
营业外收入 Non-operating income ?Y~>H2
补贴收入 Subsidy income `'[ 7M
其他业务支出 Other operating expenses <ZNa`
营业外支出 Non-operating expenses A4?_0:<
所得税 Income tax Q'^]lVY
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