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 。 <_9!
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现金 Cash in hand /D[dO6.
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities Fn!SGX~kx$
其他货币资金-银行本票 Other monetary assets - cashier‘s check #vQ?
其他货币资金-银行汇票 Other monetary assets - bank draft ^'vIOq-1v
其他货币资金-信用卡 Other monetary assets - credit cards o(qEkR:4kd
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zmI5"K"'F
其他货币资金-存出投资款 Other monetary assets - cash for investment xO7Yt
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短期投资-股票投资 Investments - Short term - stocks exQ#<x*
短期投资-债券投资 Investments - Short term - bonds :#{-RU@PS
短期投资-基金投资 Investments - Short term - funds h*s`^W3
短期投资-其他投资 Investments - Short term - others 1}!L][(
短期投资跌价准备 Provision for short-term investment Z:@6Lv?CN
长期股权投资-股票投资 Long term equity investment - stocks vX+.e1m
长期股权投资-其他股权投资 Long term equity investment - others ]>D)#
长期债券投资-债券投资 Long term securities investemnt - bonds vZ@g@zB4o0
长期债券投资-其他债权投资 Long term securities investment - others DLi?'K3t
长期投资减值准备 Provision for long-term investment ?*H9-2W@
应收票据 Notes receivable -`7$Qu2
应收股利 Dividends receivable M)JADX
应收利息 Interest receivable d&jjWlHgEN
应收帐款 Trade debtors 3OP.12^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .x}gg\
预付帐款 Prepayment 6NX3"i0eT
应收补贴款 Allowance receivable \D?:J3H*]
其他应收款 Other debtors )iU^&@[S
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~c*
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其他流动资产 Other current assets ^s{hs(8%R
物资采购 Purchase Ox qguT,
原材料 Raw materials ;cKH1
包装物 Packing materials X|b2c+I
低值易耗品 Low value consumbles !>n|c$=;qk
材料成本差异 Material cost difference d~@q%-`lA
自制半成品 Self-manufactured goods *N F$1
库存商品 Finished goods :l,
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商品进销差价 Difference between purchase & sales of commodities aMTFW_w
委托加工物资 Consigned processiong material %d;<2b0
委托代销商品 Consignment-out b5pMq$UVL
受托代销商品 Consignment-in y+U83a[L*
分期收款发出商品 Goods on instalment sales #`ls)-`7
存货跌价准备 Provision for obsolete stocks z/ 7$NxJH
待摊费用 Prepaid expenses {%b
}Z2
待处理流动资产损益 Unsettled G/L on current assets *C6 D3y
待处理固定资产损益 Unsettled G/L on fixed assets s;Y<BD
委托贷款-本金 Consignment loan - principle MBw-*K'?zB
委托贷款-利息 Consignment loan - interest 3c #s|qW
委托贷款-减值准备 Consignment loan - provision xWE8Wm
固定资产-房屋建筑物 Fixed assets - Buildings >(3\kiYS
固定资产-机器设备 Fixed assets - Plant and machinery #BY`h~&T
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m\vmY
固定资产-运输设备 Fixed assets - Automobiles =X1?_~}
累计折旧 Accumulated depreciation i sW\MB]
固定资产减值准备 Impairment of fixed assets i]o"_=C
工程物资-专用材料 Project material - specific materials ZF
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工程物资-专用设备 Project material - specific equipment cozXb$bBY
工程物资-预付大型设备款 Project material - prepaid for equipment *:hyY!x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |L::bx(
在建工程 Construction in progress SVWIEH0?
在建工程减值准备 Impairment of construction in progress bw4oLu?
固定资产清理 Disposal of fixed assets h#qN+qt}
无形资产-专利权 Intangible assets - patent jz'<
无形资产-非专利技术 Intangible assets - industrial property and know-how u\1>gDI )|
无形资产-商标权 Intangible assets - trademark rights DN8}glVxV
无形资产-土地使用权 Intangible assets - land use rights z[nS$]u
无形资产-商誉 Intangible assets - goodwill d=3'?l`
无形资产减值准备 Impairment of intangible assets \Kavw
长期待摊费用 Deferred assets ^3]UZ@
未确认融资费用 Unrecognized finance fees 6'C2SihYp
其他长期资产 Other long term assets }< 5F
递延税款借项 Deferred assets debits m:+8J,jW
应付票据 Notes payable w?y6
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应付帐款 Trade creditors o[\HOe~;
预收帐款 Adanvances from customers #8h;Bj
代销商品款 Consignment-in payables gTf|^?vd
其他应交款 Other payable to government 7 sFz?`-
其他应付款 Other creditors M+P$/Wk
应付股利 Proposed dividends LT@OWH
待转资产价值 Donated assets ,0N94pKy
预计负债 Accrued liabilities {b)~V3rsY
应付短期债券 Short-term debentures payable ,
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其他流动负债 Other current liabilities |L6&Gf]#5
预提费用 Accrued expenses C$yq\C+I
应付工资 Payroll payable n,'OiVl[
应付福利费 Welfare payable Vw{*P2v)
短期借款-抵押借款 Bank loans - Short term - pledged d_z59
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed D=r))
一年内到期长期借款 Long term loans due within one year ,)FdRRj
一年内到期长期应付款 Long term payable due within one year b=;nm#cAI
长期借款 Bank loans - Long term 3_$w|ET
应付债券-债券面值 Bond payable - Par value G$M
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应付债券-债券溢价 Bond payable - Excess Nw_@A8-r
应付债券-债券折价 Bond payable - Discount b1#dz]
应付债券-应计利息 Bond payable - Accrued interest ]T:;Vo
长期应付款 Long term payable Z|lU8`'5
专项应付款 Specific payable
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其他长期负债 Other long term liabilities *Zk>2<^R
应交税金-所得税 Tax payable - income tax PmpNAVE'
应交税金-增值税 Tax payable - VAT 'tgKe!-@
应交税金-营业税 Tax payable - business tax <Zb/
应交税金-消费税 Tax payable - consumable tax p=Q0!!_r
应交税金-其他 Tax payable - others |*5 =_vF
递延税款贷项 Deferred taxation credit XOP"Px@
股本 Share capital YwEpy(}hJm
已归还投资 Investment returned &[Xu!LP
利润分配-其他转入 Profit appropriation - other transfer in y046:@v(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8IQtz2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [Nm4sI11
利润分配-提取储备基金 Profit appropriation - reserve fund kRJ4-n^@><
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1{x.xi"A/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {Ro2ouQ!V
利润分配-利润归还投资 Profit appropriation - return investment by profit thlY0XCq,%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends hwYQGtjF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;bzX%f?|G
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @$^bMIj@W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y&~w2{a
期初未分配利润 Retained earnings, beginning of the year 9m2, qr|
资本公积-股本溢价 Capital surplus - share premium S[3iA~)Z-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "I6P=]|b
资本公积-接受现金捐赠 Capital surplus - cash donation =WbOwI)u
资本公积-股权投资准备 Capital surplus - investment reserve $@-P5WcRs
资本公积-拨款转入 Capital surplus - subsidiary n:
ui
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C$h<Wt=<
资本公积-其他 Capital surplus - others H9XvO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K7knK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;ea]$9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^nJyo:DO;
盈余公积-储备基金 Surplus reserve - reserve fund E51dV:l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .T<=z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p@!nYPr.
主营业务收入 Sales `_I@i]i^
主营业务成本 Cost of sales v4,h&JLt
主营业务税金及附加 Sales tax 5@IB39
营业费用 Operating expenses t.8 GT&p
管理费用 General and administrative expenses lf{e[!ML'
财务费用 Financial expenses L
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投资收益 Investment income }0#U;_;D
其他业务收入 Other operating income Y`7~Am/r;&
营业外收入 Non-operating income i$G;f^Z!Y
补贴收入 Subsidy income Ei}/iBG@
其他业务支出 Other operating expenses J?@DGp+t
营业外支出 Non-operating expenses -C-?`R
所得税 Income tax K5ZC:Ks
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