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 。 t<2B3&o1
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现金 Cash in hand CwVORf,uA
银行存款 Cash in bank ^.@BD4/RPt
其他货币资金-外埠存款Other monetary assets - cash in other cities As7Y4w* +
其他货币资金-银行本票 Other monetary assets - cashier‘s check H|0GRjC
其他货币资金-银行汇票 Other monetary assets - bank draft m0k~8^L@f
其他货币资金-信用卡 Other monetary assets - credit cards iv/!c Mb
其他货币资金-信用证保证金 Other monetary assets - L/C deposit /Z*XKIU6v/
其他货币资金-存出投资款 Other monetary assets - cash for investment }[OOkYF#r
短期投资-股票投资 Investments - Short term - stocks &qP&=( $
短期投资-债券投资 Investments - Short term - bonds #{kwl|c
短期投资-基金投资 Investments - Short term - funds ?R}a,k
短期投资-其他投资 Investments - Short term - others \L:
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短期投资跌价准备 Provision for short-term investment Sc zYL?w^
长期股权投资-股票投资 Long term equity investment - stocks l4sFT)}-J
长期股权投资-其他股权投资 Long term equity investment - others JW4~Qwx
长期债券投资-债券投资 Long term securities investemnt - bonds u/BCl!
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长期债券投资-其他债权投资 Long term securities investment - others 5h2@n0
长期投资减值准备 Provision for long-term investment eD4o8[s
应收票据 Notes receivable 2%Y]M%P
应收股利 Dividends receivable q-fxs8+m|
应收利息 Interest receivable 4j'cXxo
应收帐款 Trade debtors ~)JNevLZ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors q^_PR|
预付帐款 Prepayment >wpC45n)9N
应收补贴款 Allowance receivable m*MfGj(
其他应收款 Other debtors &O5W
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors dt(#|8i%
其他流动资产 Other current assets U
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物资采购 Purchase O!D0hW4
原材料 Raw materials ']hB_4v
包装物 Packing materials ;r_YEPlZ
低值易耗品 Low value consumbles Wa{>R2h\
材料成本差异 Material cost difference aAr gKM f
自制半成品 Self-manufactured goods jz%%r Q(
库存商品 Finished goods <I{)p;u1
商品进销差价 Difference between purchase & sales of commodities f@%H"8w!
委托加工物资 Consigned processiong material !kl9X-IiI
委托代销商品 Consignment-out lIg;>|'Z5&
受托代销商品 Consignment-in m\88Etl@
分期收款发出商品 Goods on instalment sales jcWv&u|
存货跌价准备 Provision for obsolete stocks $Xf gY1S
待摊费用 Prepaid expenses R)3P"sGuN
待处理流动资产损益 Unsettled G/L on current assets `H5n_km
待处理固定资产损益 Unsettled G/L on fixed assets !?o661+b
委托贷款-本金 Consignment loan - principle SJRiMR_F~
委托贷款-利息 Consignment loan - interest RY(\/W#$
委托贷款-减值准备 Consignment loan - provision hDp
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固定资产-房屋建筑物 Fixed assets - Buildings 6p
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固定资产-机器设备 Fixed assets - Plant and machinery L)5YX-?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q#$4Kt;
固定资产-运输设备 Fixed assets - Automobiles pFLR!/J
累计折旧 Accumulated depreciation 4Lo8Eue
固定资产减值准备 Impairment of fixed assets Ub%al
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工程物资-专用材料 Project material - specific materials 0B^0,d(s
工程物资-专用设备 Project material - specific equipment ))"
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工程物资-预付大型设备款 Project material - prepaid for equipment `,mE
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production q^
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在建工程 Construction in progress =gCv`SFW
在建工程减值准备 Impairment of construction in progress \>8"r,hG|
固定资产清理 Disposal of fixed assets 0Dj<-n{9
无形资产-专利权 Intangible assets - patent W2VH? -Gw
无形资产-非专利技术 Intangible assets - industrial property and know-how 2} ,|RQETy
无形资产-商标权 Intangible assets - trademark rights 2t3'"8xJ
无形资产-土地使用权 Intangible assets - land use rights ]bG8DEwD
无形资产-商誉 Intangible assets - goodwill ]wg+zOJu]+
无形资产减值准备 Impairment of intangible assets \dAh^B K1(
长期待摊费用 Deferred assets jlV~-}QKb7
未确认融资费用 Unrecognized finance fees Ixhe86-:T
其他长期资产 Other long term assets :xitV]1.
递延税款借项 Deferred assets debits 5eI3a!E]O
应付票据 Notes payable }|rnyYA
应付帐款 Trade creditors
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预收帐款 Adanvances from customers }JXAG/<
代销商品款 Consignment-in payables v,N*vqWS
其他应交款 Other payable to government 8}3dwr;-
其他应付款 Other creditors i]:T{2
应付股利 Proposed dividends _ECWS fZ
待转资产价值 Donated assets %t&n%dhJ
预计负债 Accrued liabilities bq/*99``
应付短期债券 Short-term debentures payable ?lJm}0>
其他流动负债 Other current liabilities #/NZ0IbHk
预提费用 Accrued expenses =,q,W$-
应付工资 Payroll payable U^
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应付福利费 Welfare payable %oasIiO
短期借款-抵押借款 Bank loans - Short term - pledged `+[e]dH
短期借款-信用借款 Bank loans - Short term - credit PN ,pEk|
短期借款-担保借款 Bank loans - Short term - guaranteed b
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一年内到期长期借款 Long term loans due within one year WQ/H8rOs
一年内到期长期应付款 Long term payable due within one year hr&&"d {s
长期借款 Bank loans - Long term 5Z]zul@+*
应付债券-债券面值 Bond payable - Par value _T6l*
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应付债券-债券溢价 Bond payable - Excess fcd\{1#u
应付债券-债券折价 Bond payable - Discount f>k<I[C<
应付债券-应计利息 Bond payable - Accrued interest X\tE#c&K
长期应付款 Long term payable H]V@Q~?e
专项应付款 Specific payable RF/I*5
其他长期负债 Other long term liabilities +H5=zf2
应交税金-所得税 Tax payable - income tax 1b:3'E.#w
应交税金-增值税 Tax payable - VAT MA\"JAP/
应交税金-营业税 Tax payable - business tax hqW4.|&\c
应交税金-消费税 Tax payable - consumable tax nUi
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应交税金-其他 Tax payable - others 8OoKP4,;
递延税款贷项 Deferred taxation credit ?;pw*s1Atz
股本 Share capital 7e\g
已归还投资 Investment returned fZK&
h.
利润分配-其他转入 Profit appropriation - other transfer in }D_h*9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uGIA4CUm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZUJ!
利润分配-提取储备基金 Profit appropriation - reserve fund .i[rd4MCK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i3~"qbU%z[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m6J7)Wp
利润分配-利润归还投资 Profit appropriation - return investment by profit 6/`$Y!.ub
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?-CZJr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BsV2Q`(gT
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '_& Xemz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D_oGhQYY4
期初未分配利润 Retained earnings, beginning of the year h2g|D(u)
资本公积-股本溢价 Capital surplus - share premium Y !
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |7Fe~TC
资本公积-接受现金捐赠 Capital surplus - cash donation MP/6AAt7=|
资本公积-股权投资准备 Capital surplus - investment reserve =e'b*KTL,
资本公积-拨款转入 Capital surplus - subsidiary n82N@z<8]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation KE3/s
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资本公积-其他 Capital surplus - others 5$o]D
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r`5[6)+P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pI2g\cH>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N S*
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盈余公积-储备基金 Surplus reserve - reserve fund x<#Z3Kla
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0j*-ZvE)30
盈余公积-利润归还投资 Surplus reserve - reture investment by investment PjriAlxD
主营业务收入 Sales %[(DFutJY+
主营业务成本 Cost of sales #L[-WC]1y
主营业务税金及附加 Sales tax \ .HX7v
营业费用 Operating expenses VT1Nd
管理费用 General and administrative expenses P@P(&{@
财务费用 Financial expenses b0
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投资收益 Investment income c e`3&
其他业务收入 Other operating income R/8>^6
营业外收入 Non-operating income 40cgsRa|
补贴收入 Subsidy income x
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其他业务支出 Other operating expenses ]Igd<
营业外支出 Non-operating expenses B0Ql1x#x
所得税 Income tax yi`Z(j;
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