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 。
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现金 Cash in hand 3)}(M
银行存款 Cash in bank \Ke8W,)ew
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check lK0s=4c{
其他货币资金-银行汇票 Other monetary assets - bank draft Vzpt(_><
其他货币资金-信用卡 Other monetary assets - credit cards $0_^=DEW
其他货币资金-信用证保证金 Other monetary assets - L/C deposit }*NF&PD5RU
其他货币资金-存出投资款 Other monetary assets - cash for investment rVY?6OMkd
短期投资-股票投资 Investments - Short term - stocks fV 3r|Bp
短期投资-债券投资 Investments - Short term - bonds KE<kj$
短期投资-基金投资 Investments - Short term - funds "jT#bIm
短期投资-其他投资 Investments - Short term - others 1n_;kaY
短期投资跌价准备 Provision for short-term investment |+98h&U~
长期股权投资-股票投资 Long term equity investment - stocks tv0Ha A
长期股权投资-其他股权投资 Long term equity investment - others R,%_deV\(
长期债券投资-债券投资 Long term securities investemnt - bonds HN{z T&
长期债券投资-其他债权投资 Long term securities investment - others j.DHqHx
长期投资减值准备 Provision for long-term investment zJ;Rt9<7-
应收票据 Notes receivable .;9jdGBf
应收股利 Dividends receivable S.{fDcM
应收利息 Interest receivable X/l;s
应收帐款 Trade debtors ;+sl7qlA4
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors </= CZy5w
预付帐款 Prepayment 5k]XQxc6_
应收补贴款 Allowance receivable _pW_G1U
其他应收款 Other debtors WSRy%#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Wbe0ZnM]
其他流动资产 Other current assets 9RH"d[%yc}
物资采购 Purchase C6|(ktt
原材料 Raw materials um7o !yg,
包装物 Packing materials pE2QnNr'
低值易耗品 Low value consumbles } ~| k
材料成本差异 Material cost difference 3V?817&6z
自制半成品 Self-manufactured goods Y6A;AmM8
库存商品 Finished goods `z9J`r=I
商品进销差价 Difference between purchase & sales of commodities Z0-ytODII
委托加工物资 Consigned processiong material Pe}PH
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委托代销商品 Consignment-out Di> rO038
受托代销商品 Consignment-in m[spn@SF
分期收款发出商品 Goods on instalment sales }k7_'p&yk
存货跌价准备 Provision for obsolete stocks Hy]
待摊费用 Prepaid expenses W m
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待处理流动资产损益 Unsettled G/L on current assets Z,
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待处理固定资产损益 Unsettled G/L on fixed assets )s)_XL
委托贷款-本金 Consignment loan - principle %m eLW&
委托贷款-利息 Consignment loan - interest !;v.>.lw
委托贷款-减值准备 Consignment loan - provision 4 /'N|c.
固定资产-房屋建筑物 Fixed assets - Buildings =\Iu$2r`
固定资产-机器设备 Fixed assets - Plant and machinery IxOc':/jY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dFW.}"^c
固定资产-运输设备 Fixed assets - Automobiles G(/D
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累计折旧 Accumulated depreciation %D`o
固定资产减值准备 Impairment of fixed assets ?iv=53<c#
工程物资-专用材料 Project material - specific materials oZN'HT
工程物资-专用设备 Project material - specific equipment jZd}OC<
工程物资-预付大型设备款 Project material - prepaid for equipment <r~wZ}s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &J$##B
在建工程 Construction in progress CE ~@}
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在建工程减值准备 Impairment of construction in progress G>w+#{(
固定资产清理 Disposal of fixed assets _fn1)
无形资产-专利权 Intangible assets - patent ?qmp_2:WU
无形资产-非专利技术 Intangible assets - industrial property and know-how +Rwx%=
无形资产-商标权 Intangible assets - trademark rights sZg6@s=
无形资产-土地使用权 Intangible assets - land use rights $i#?v
无形资产-商誉 Intangible assets - goodwill 7C7>y/uS
无形资产减值准备 Impairment of intangible assets iidT~l
长期待摊费用 Deferred assets ;hHi@Z9
未确认融资费用 Unrecognized finance fees }Cj8
其他长期资产 Other long term assets O)]v;9oER
递延税款借项 Deferred assets debits gl8Ib<{
应付票据 Notes payable Zgamd1DJ[l
应付帐款 Trade creditors c?E{fD"Fc3
预收帐款 Adanvances from customers =rFN1M/n{E
代销商品款 Consignment-in payables fDh]tua
其他应交款 Other payable to government *jITOR!uF`
其他应付款 Other creditors uwmQ?LS]V
应付股利 Proposed dividends D#Kuo$
待转资产价值 Donated assets MsOs{2
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预计负债 Accrued liabilities XRtD< jlA"
应付短期债券 Short-term debentures payable s^hR\iY
其他流动负债 Other current liabilities },@``&e
预提费用 Accrued expenses W\cjdd
应付工资 Payroll payable 3@<zg1.9-
应付福利费 Welfare payable !<<AzLVL
短期借款-抵押借款 Bank loans - Short term - pledged )C~9E 5E
短期借款-信用借款 Bank loans - Short term - credit 28I^$> [
短期借款-担保借款 Bank loans - Short term - guaranteed mJ5H=&Z
一年内到期长期借款 Long term loans due within one year *if`/N-q(m
一年内到期长期应付款 Long term payable due within one year :TalW~r|
长期借款 Bank loans - Long term wTc)S6%7
应付债券-债券面值 Bond payable - Par value ny
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应付债券-债券溢价 Bond payable - Excess "rhYCZ B
应付债券-债券折价 Bond payable - Discount 33Az$GXFsq
应付债券-应计利息 Bond payable - Accrued interest swcd&~9r
长期应付款 Long term payable -_N)E ))G
专项应付款 Specific payable :"1|
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其他长期负债 Other long term liabilities G~,:2
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应交税金-所得税 Tax payable - income tax 5B4Ssrs5W~
应交税金-增值税 Tax payable - VAT .;
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应交税金-营业税 Tax payable - business tax F@YKFk+a
应交税金-消费税 Tax payable - consumable tax pUYM}&dX
应交税金-其他 Tax payable - others ravyiOL
递延税款贷项 Deferred taxation credit viX
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股本 Share capital m Y,|J\w@
已归还投资 Investment returned 7
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利润分配-其他转入 Profit appropriation - other transfer in }G
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P-`(0M7^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;
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利润分配-提取储备基金 Profit appropriation - reserve fund ino:N5&;;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pzZk\-0R
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d+eZub94U
利润分配-利润归还投资 Profit appropriation - return investment by profit Vvp[P>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TrS8h^C
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xf[kI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \ 0W!4D
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 49H+(*@v@
期初未分配利润 Retained earnings, beginning of the year p4!:]0c
资本公积-股本溢价 Capital surplus - share premium IxZb$h[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $g0+,ll[6
资本公积-接受现金捐赠 Capital surplus - cash donation o 5U(i
资本公积-股权投资准备 Capital surplus - investment reserve X{xBYZv4
资本公积-拨款转入 Capital surplus - subsidiary uVE.,)xz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]6r;}1c
资本公积-其他 Capital surplus - others w >; L{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mHc>"^R
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve , t5 '
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e'%v1-&sP
盈余公积-储备基金 Surplus reserve - reserve fund *cuuz
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund (V`Md\NL`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~^jq(:d)
主营业务收入 Sales k <iTjI*N
主营业务成本 Cost of sales D\dWt1n
主营业务税金及附加 Sales tax AlE8Xu9UB
营业费用 Operating expenses @gC=$A#
管理费用 General and administrative expenses HBS\<
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财务费用 Financial expenses Yb3mP!3q8Z
投资收益 Investment income a' Ki;]q
其他业务收入 Other operating income Fb22p6r
营业外收入 Non-operating income O/s$SX%g
补贴收入 Subsidy income YHkcWz
其他业务支出 Other operating expenses .IBp\7W!?E
营业外支出 Non-operating expenses Ysq'2
所得税 Income tax
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