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 。 Q]a5]:0
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现金 Cash in hand #d(6q$IE
银行存款 Cash in bank aN%t>*?Xa
其他货币资金-外埠存款Other monetary assets - cash in other cities 8t0i
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其他货币资金-银行本票 Other monetary assets - cashier‘s check .J&~u0g
其他货币资金-银行汇票 Other monetary assets - bank draft *!'00fv
其他货币资金-信用卡 Other monetary assets - credit cards +~8/7V22
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~O|j*T
其他货币资金-存出投资款 Other monetary assets - cash for investment q2&&n6PYW
短期投资-股票投资 Investments - Short term - stocks |'Ve75 W6u
短期投资-债券投资 Investments - Short term - bonds @b-?KH
短期投资-基金投资 Investments - Short term - funds S#2'Jw
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment WNlWigwYl
长期股权投资-股票投资 Long term equity investment - stocks bZ )3{
长期股权投资-其他股权投资 Long term equity investment - others |;9OvR> A
长期债券投资-债券投资 Long term securities investemnt - bonds '00DUUa
长期债券投资-其他债权投资 Long term securities investment - others d=N5cCqq
长期投资减值准备 Provision for long-term investment 3_vggK%
应收票据 Notes receivable r{p?aG
应收股利 Dividends receivable zSDiJ$Xk
应收利息 Interest receivable h,
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应收帐款 Trade debtors |44CD3A%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pd>EUdbrp&
预付帐款 Prepayment h9g5W'.#
应收补贴款 Allowance receivable dy|r:~j3
其他应收款 Other debtors )x?F1/
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {lx^57v
其他流动资产 Other current assets SYa!IL-B
物资采购 Purchase WoesE:NiR
原材料 Raw materials O#cXvv]Z*
包装物 Packing materials ikyvst>O
低值易耗品 Low value consumbles H)t8d_^|j
材料成本差异 Material cost difference 'X@j
自制半成品 Self-manufactured goods l&;#`\s!V
库存商品 Finished goods DV{Qbe#In
商品进销差价 Difference between purchase & sales of commodities vHJ ~~if
委托加工物资 Consigned processiong material f<0-'fGJd
委托代销商品 Consignment-out e,:@c3I
受托代销商品 Consignment-in 7&|fD{:4U
分期收款发出商品 Goods on instalment sales y4P mL
存货跌价准备 Provision for obsolete stocks 1fEV^5I
待摊费用 Prepaid expenses GMB%A
待处理流动资产损益 Unsettled G/L on current assets =Lp0i9c
待处理固定资产损益 Unsettled G/L on fixed assets Kax85)9u
委托贷款-本金 Consignment loan - principle {jggiMwo.v
委托贷款-利息 Consignment loan - interest \>:(++g
委托贷款-减值准备 Consignment loan - provision vseu
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固定资产-房屋建筑物 Fixed assets - Buildings A%%WPBk{O
固定资产-机器设备 Fixed assets - Plant and machinery ~;Xdz/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w9i1ag
固定资产-运输设备 Fixed assets - Automobiles mw?,oiT,)
累计折旧 Accumulated depreciation FkKx~I:
固定资产减值准备 Impairment of fixed assets o )Ob}j
工程物资-专用材料 Project material - specific materials IjJ3C
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工程物资-专用设备 Project material - specific equipment QJ>+!p*
工程物资-预付大型设备款 Project material - prepaid for equipment [A[vR7&S
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M6y:ze
在建工程 Construction in progress !3?HpR/nV
在建工程减值准备 Impairment of construction in progress -DU[dU*~
固定资产清理 Disposal of fixed assets +}X@{DB
无形资产-专利权 Intangible assets - patent g%[lUxL
无形资产-非专利技术 Intangible assets - industrial property and know-how #{i\t E
无形资产-商标权 Intangible assets - trademark rights Y~fds#y0
无形资产-土地使用权 Intangible assets - land use rights pkBmAJb@
无形资产-商誉 Intangible assets - goodwill Bam7^g'*!3
无形资产减值准备 Impairment of intangible assets IuB0C!'
长期待摊费用 Deferred assets ^ 8egn|
未确认融资费用 Unrecognized finance fees 8 :Z3Q
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits )P\ec
应付票据 Notes payable LT#*nr
应付帐款 Trade creditors 3ef]3
预收帐款 Adanvances from customers 5
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代销商品款 Consignment-in payables sh E>gTe
其他应交款 Other payable to government gbQrSJs!Zh
其他应付款 Other creditors M nH4p
应付股利 Proposed dividends ~hYG%
待转资产价值 Donated assets
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预计负债 Accrued liabilities u@[D*c1!H
应付短期债券 Short-term debentures payable 80
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其他流动负债 Other current liabilities hPD2/M
预提费用 Accrued expenses z/6eP`jj
应付工资 Payroll payable <EJ}9`t
应付福利费 Welfare payable krI<'m;a
短期借款-抵押借款 Bank loans - Short term - pledged u=
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短期借款-信用借款 Bank loans - Short term - credit >g8Tl`P,iN
短期借款-担保借款 Bank loans - Short term - guaranteed ^5j9WV
一年内到期长期借款 Long term loans due within one year Xxp<qIEm
一年内到期长期应付款 Long term payable due within one year F.^1|+96
长期借款 Bank loans - Long term !);'Bk9o
应付债券-债券面值 Bond payable - Par value BWfsk/lej
应付债券-债券溢价 Bond payable - Excess ?uOdqMJV
应付债券-债券折价 Bond payable - Discount j`='SzVloW
应付债券-应计利息 Bond payable - Accrued interest hJ+>Xm@@!
长期应付款 Long term payable _z{:Q
专项应付款 Specific payable G W|~sE +
其他长期负债 Other long term liabilities #R'm|En'
应交税金-所得税 Tax payable - income tax bC)diC
应交税金-增值税 Tax payable - VAT Da)9s %_4
应交税金-营业税 Tax payable - business tax K7U`
应交税金-消费税 Tax payable - consumable tax zF3fpEKe
应交税金-其他 Tax payable - others %R-"5?eTtu
递延税款贷项 Deferred taxation credit (lTM^3
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股本 Share capital W
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已归还投资 Investment returned Jc(tV(z
利润分配-其他转入 Profit appropriation - other transfer in :TX!lbCq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G8Ns?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _{C:aIl[2
利润分配-提取储备基金 Profit appropriation - reserve fund .E"hsGH9h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d%u|)
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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 ~t.*B& A
利润分配-利润归还投资 Profit appropriation - return investment by profit ]k
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends rRly0H
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve D CcM~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AQQeLdTq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uiP fAPZ
期初未分配利润 Retained earnings, beginning of the year 89k
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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 Qpe&_.&RE
资本公积-接受现金捐赠 Capital surplus - cash donation Ca0~K42~
资本公积-股权投资准备 Capital surplus - investment reserve 8{(;s$H~
资本公积-拨款转入 Capital surplus - subsidiary pg [F{T<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }{ J<Wzw
资本公积-其他 Capital surplus - others 0
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7=aF-;X3jj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TmvI+AY/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b'3w.%^
盈余公积-储备基金 Surplus reserve - reserve fund ^8ZVB.Fv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {%)bxk6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment w
|OMT>.
主营业务收入 Sales sFT-aLpL@V
主营业务成本 Cost of sales :1PT`:Y
主营业务税金及附加 Sales tax y
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营业费用 Operating expenses TG=) KS
管理费用 General and administrative expenses hg/G7Ur"
财务费用 Financial expenses Dny5X.8
投资收益 Investment income FrIgu k1
其他业务收入 Other operating income <=W;z=$!Bb
营业外收入 Non-operating income Ugp[Ugr
补贴收入 Subsidy income Nv{r`J.
其他业务支出 Other operating expenses U^-:qT;CX
营业外支出 Non-operating expenses ' jf$3
所得税 Income tax J'G 6Z7
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