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 。 VfSj E.|
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现金 Cash in hand x5h~G
银行存款 Cash in bank ,\YAnKn6_
其他货币资金-外埠存款Other monetary assets - cash in other cities tIc 7:th
其他货币资金-银行本票 Other monetary assets - cashier‘s check {u"8[@@./
其他货币资金-银行汇票 Other monetary assets - bank draft ${I*nh>=
其他货币资金-信用卡 Other monetary assets - credit cards fE]XWA4U
其他货币资金-信用证保证金 Other monetary assets - L/C deposit "
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其他货币资金-存出投资款 Other monetary assets - cash for investment edipA
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短期投资-股票投资 Investments - Short term - stocks <YB9Ac~}z
短期投资-债券投资 Investments - Short term - bonds ?Q0I'RC
短期投资-基金投资 Investments - Short term - funds F]EBD 8/b
短期投资-其他投资 Investments - Short term - others e(?]SU|
短期投资跌价准备 Provision for short-term investment }^xE|~p
长期股权投资-股票投资 Long term equity investment - stocks h !gk s-0
长期股权投资-其他股权投资 Long term equity investment - others m&*JMA;^
长期债券投资-债券投资 Long term securities investemnt - bonds Vi*e@IP/
长期债券投资-其他债权投资 Long term securities investment - others (UL4+ta
长期投资减值准备 Provision for long-term investment o*5U:'=5}
应收票据 Notes receivable M5g\s;y;
应收股利 Dividends receivable 6*45Vf
应收利息 Interest receivable cA)[XpQ:+W
应收帐款 Trade debtors nhT-Ido
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #wY0D_3@1
预付帐款 Prepayment 7f3O
应收补贴款 Allowance receivable o`n$b(VZ
其他应收款 Other debtors 0.TaXbi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^7^N}x@
其他流动资产 Other current assets hI},~af
物资采购 Purchase nXy>7H[0
原材料 Raw materials Y}s@WJ
包装物 Packing materials 1yQejw
低值易耗品 Low value consumbles ]e'fa/I
材料成本差异 Material cost difference bQ'8SCe
自制半成品 Self-manufactured goods 0[Ht_qxb
库存商品 Finished goods GZip\S4Y
商品进销差价 Difference between purchase & sales of commodities I%j_"r9-I
委托加工物资 Consigned processiong material 9QQyl\
委托代销商品 Consignment-out gNYqAUG5
受托代销商品 Consignment-in D
jq!P
分期收款发出商品 Goods on instalment sales =WIJ>#Go<
存货跌价准备 Provision for obsolete stocks t] aea*B
待摊费用 Prepaid expenses s{0aBeq
待处理流动资产损益 Unsettled G/L on current assets #]P9b@@e
待处理固定资产损益 Unsettled G/L on fixed assets zCv"]%
委托贷款-本金 Consignment loan - principle S35~Cp
委托贷款-利息 Consignment loan - interest vi.w8>CE
委托贷款-减值准备 Consignment loan - provision -I.d}[
固定资产-房屋建筑物 Fixed assets - Buildings A@hppaP!
固定资产-机器设备 Fixed assets - Plant and machinery }%7NF*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Ep9W- n?}
固定资产-运输设备 Fixed assets - Automobiles F$BbYf2i
累计折旧 Accumulated depreciation 9h&R]yz;
固定资产减值准备 Impairment of fixed assets YNwp/Y
工程物资-专用材料 Project material - specific materials ryB}b1`D
工程物资-专用设备 Project material - specific equipment b~=0[Rv
工程物资-预付大型设备款 Project material - prepaid for equipment d.UQW
yLG
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production oVFnlA
在建工程 Construction in progress El\%E"Tk%
在建工程减值准备 Impairment of construction in progress 5GA C`}}
固定资产清理 Disposal of fixed assets WHXj8*]6
无形资产-专利权 Intangible assets - patent vM:cWat
无形资产-非专利技术 Intangible assets - industrial property and know-how -Eu6U`"(
无形资产-商标权 Intangible assets - trademark rights $odso;H
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无形资产-土地使用权 Intangible assets - land use rights S*o[ZA
无形资产-商誉 Intangible assets - goodwill ;OqB5qd
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets %\]*OZ7
未确认融资费用 Unrecognized finance fees o1M$.*
其他长期资产 Other long term assets p
sL?Y
递延税款借项 Deferred assets debits @)o^uU T
应付票据 Notes payable '5&s=M_
应付帐款 Trade creditors YIw1
预收帐款 Adanvances from customers x
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代销商品款 Consignment-in payables {|I;YDA
其他应交款 Other payable to government y@0E[/O
其他应付款 Other creditors nRyU]=-X
应付股利 Proposed dividends =UUU$hq2
待转资产价值 Donated assets dXF^(y]l
预计负债 Accrued liabilities FEV
Ep
应付短期债券 Short-term debentures payable ]a5 f2lE
其他流动负债 Other current liabilities .L'.c/ s
预提费用 Accrued expenses 3EJt%}V$k
应付工资 Payroll payable Ym3\pRFiD
应付福利费 Welfare payable lOtDqb&
短期借款-抵押借款 Bank loans - Short term - pledged |{CfWSB7~@
短期借款-信用借款 Bank loans - Short term - credit 89r DyRJ;
短期借款-担保借款 Bank loans - Short term - guaranteed ^#-nE7
一年内到期长期借款 Long term loans due within one year [Xb@
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一年内到期长期应付款 Long term payable due within one year (sh)TBb5
长期借款 Bank loans - Long term L4!{h|
应付债券-债券面值 Bond payable - Par value +v=C@2T
应付债券-债券溢价 Bond payable - Excess dC RyOid$
应付债券-债券折价 Bond payable - Discount (Jz1vEEV
应付债券-应计利息 Bond payable - Accrued interest z^T`x_mF
长期应付款 Long term payable ;q*e=[_DF
专项应付款 Specific payable #B4%|v;`E?
其他长期负债 Other long term liabilities )c `7( nY
应交税金-所得税 Tax payable - income tax z11O
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应交税金-增值税 Tax payable - VAT O)[1x4U
应交税金-营业税 Tax payable - business tax \[y`'OD~
应交税金-消费税 Tax payable - consumable tax r zt Ru
应交税金-其他 Tax payable - others l<A|d{" ]
递延税款贷项 Deferred taxation credit Ytl4kaYS
股本 Share capital =3L;Z[^9
已归还投资 Investment returned v%q0OX>9X"
利润分配-其他转入 Profit appropriation - other transfer in gHo?[pS%y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V,%=AR5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2nR[Xh?L
利润分配-提取储备基金 Profit appropriation - reserve fund 8P|D13- Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p,eTY[k?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RJd(~1
利润分配-利润归还投资 Profit appropriation - return investment by profit "'t0h{Wr8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <ZNzVnVA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1,% R;7J=g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !O<)\)|g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (L/_^!ZX
期初未分配利润 Retained earnings, beginning of the year E"5*Ei)^3
资本公积-股本溢价 Capital surplus - share premium !wNr3LG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Eea*s'
资本公积-接受现金捐赠 Capital surplus - cash donation @0/+_2MH-
资本公积-股权投资准备 Capital surplus - investment reserve z*a:L} $
资本公积-拨款转入 Capital surplus - subsidiary ?.Ca|H<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?vbvBu{a
资本公积-其他 Capital surplus - others `Tv[DIVW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xCc[#0R{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]GW]dM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ivN&HAxI@
盈余公积-储备基金 Surplus reserve - reserve fund E&[{4Ml
盈余公积-企业发展基金 Surplus reserve - enterprise development fund wY[+ZT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment PamO8^!G
主营业务收入 Sales x8V('` }j
主营业务成本 Cost of sales }f6HYU
主营业务税金及附加 Sales tax Xg;}R:g '
营业费用 Operating expenses T7hcnF$
管理费用 General and administrative expenses Q o{/@
财务费用 Financial expenses oYm[V<nIl
投资收益 Investment income YwjKAyLU
其他业务收入 Other operating income 62ws/8d6f
营业外收入 Non-operating income ^LoUi1j
补贴收入 Subsidy income /7Cc
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其他业务支出 Other operating expenses Z/Dx,zIR
营业外支出 Non-operating expenses 6[ j.@[t
所得税 Income tax b?tB(if
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