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 。 1,cd[^`.
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现金 Cash in hand a^yBtb~,P
银行存款 Cash in bank Ki#({~
其他货币资金-外埠存款Other monetary assets - cash in other cities @**@W[EM
其他货币资金-银行本票 Other monetary assets - cashier‘s check fQ>=\*b9x^
其他货币资金-银行汇票 Other monetary assets - bank draft =%u\x=u|
其他货币资金-信用卡 Other monetary assets - credit cards 8`bQ,E+2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +$]eA'Bh@
其他货币资金-存出投资款 Other monetary assets - cash for investment R#j-Z#/"
短期投资-股票投资 Investments - Short term - stocks gucd]VH
短期投资-债券投资 Investments - Short term - bonds 3f'dBn5
短期投资-基金投资 Investments - Short term - funds 7U=|>)Q0s
短期投资-其他投资 Investments - Short term - others R Wa4O#
短期投资跌价准备 Provision for short-term investment vfID@g`!q+
长期股权投资-股票投资 Long term equity investment - stocks zqEMR>px
长期股权投资-其他股权投资 Long term equity investment - others P'o:Vhm_H
长期债券投资-债券投资 Long term securities investemnt - bonds y!6+jrI
长期债券投资-其他债权投资 Long term securities investment - others o
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长期投资减值准备 Provision for long-term investment C)^FRnb
应收票据 Notes receivable -[-LR }u
应收股利 Dividends receivable B<.XowT'
应收利息 Interest receivable ]8,:E ]`O
应收帐款 Trade debtors NOOP_:( 7H
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "=~P&Mi_
预付帐款 Prepayment Q_}i8p'
应收补贴款 Allowance receivable =GO/r;4
其他应收款 Other debtors )h(Dt(2Wm
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]W,K}~!
其他流动资产 Other current assets %9.]
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物资采购 Purchase _ED,DM
原材料 Raw materials C N9lK29F)
包装物 Packing materials S<n3wR"^
低值易耗品 Low value consumbles NwQexYm1_
材料成本差异 Material cost difference T';<;6J**
自制半成品 Self-manufactured goods s3m]rC
库存商品 Finished goods cv fh:~L
商品进销差价 Difference between purchase & sales of commodities urGk_.f
委托加工物资 Consigned processiong material }
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委托代销商品 Consignment-out F|._'i+B!
受托代销商品 Consignment-in qX'w}nJ}H}
分期收款发出商品 Goods on instalment sales w)bLdQ
存货跌价准备 Provision for obsolete stocks >`rK=?12<
待摊费用 Prepaid expenses x'Z<
待处理流动资产损益 Unsettled G/L on current assets S312h'K
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待处理固定资产损益 Unsettled G/L on fixed assets x?Wt\<|h!
委托贷款-本金 Consignment loan - principle Mwdh]I,#
委托贷款-利息 Consignment loan - interest ,e"A9ik#
委托贷款-减值准备 Consignment loan - provision wv,,#P
固定资产-房屋建筑物 Fixed assets - Buildings "cerg?ix
固定资产-机器设备 Fixed assets - Plant and machinery 4}{S8fGk%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \=+s3p5N
固定资产-运输设备 Fixed assets - Automobiles GD1=Fb"&)
累计折旧 Accumulated depreciation Peha{]U
固定资产减值准备 Impairment of fixed assets jE)&`yZ5
工程物资-专用材料 Project material - specific materials 0x'-\)v>3
工程物资-专用设备 Project material - specific equipment !Ju?REH
工程物资-预付大型设备款 Project material - prepaid for equipment '8~cf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Uo{h
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在建工程 Construction in progress a!"81*&4#
在建工程减值准备 Impairment of construction in progress #8;|_RU
固定资产清理 Disposal of fixed assets DM6oMT
无形资产-专利权 Intangible assets - patent \GtZX!0
无形资产-非专利技术 Intangible assets - industrial property and know-how E-,74B&H
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights OwIW;8Z
无形资产-商誉 Intangible assets - goodwill 2G"mm(
无形资产减值准备 Impairment of intangible assets N"|^AF
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees `n8) o %E9
其他长期资产 Other long term assets R7us9qM4e
递延税款借项 Deferred assets debits Xu#\CYk
应付票据 Notes payable 7BCCQsz
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应付帐款 Trade creditors ZTG*|
预收帐款 Adanvances from customers cOUsbxYTD
代销商品款 Consignment-in payables :oF\?e
其他应交款 Other payable to government qs6yEuh#
其他应付款 Other creditors k/nOz*
应付股利 Proposed dividends Z,o*M#}
待转资产价值 Donated assets Ah)OyO6
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable _<5 o1
其他流动负债 Other current liabilities .<v0y"amJ
预提费用 Accrued expenses /vP
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应付工资 Payroll payable b:7;zOtF
应付福利费 Welfare payable JJ56d)37.
短期借款-抵押借款 Bank loans - Short term - pledged 84P^7[YX>
短期借款-信用借款 Bank loans - Short term - credit ]}9cOb%I
短期借款-担保借款 Bank loans - Short term - guaranteed zMX7 #,
一年内到期长期借款 Long term loans due within one year Vn1k C
一年内到期长期应付款 Long term payable due within one year KdFQlQaj
长期借款 Bank loans - Long term "ffwh
应付债券-债券面值 Bond payable - Par value `"[VkQFB/
应付债券-债券溢价 Bond payable - Excess ?PWD[mQE\
应付债券-债券折价 Bond payable - Discount IoNZ'g?d
应付债券-应计利息 Bond payable - Accrued interest ?n/:1LN,
长期应付款 Long term payable /s6':~4
专项应付款 Specific payable s)yEVh
其他长期负债 Other long term liabilities 1W-t})!a
应交税金-所得税 Tax payable - income tax I"3Qdi
应交税金-增值税 Tax payable - VAT yY*OAC
应交税金-营业税 Tax payable - business tax 4UoUuKzt
应交税金-消费税 Tax payable - consumable tax r6]r+!63"
应交税金-其他 Tax payable - others )8&Q.? T
递延税款贷项 Deferred taxation credit ~! ]FF}6
股本 Share capital #e&j]Q$Eh
已归还投资 Investment returned TEB%y9
利润分配-其他转入 Profit appropriation - other transfer in J),7ukLu^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }.gDaxj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -]5dD VSO
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -w 2!k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <(d^2-0
利润分配-利润归还投资 Profit appropriation - return investment by profit {i^ ?XdM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^`YSl*:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'O]_A57
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e`R*6^e
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -9-%_=6
期初未分配利润 Retained earnings, beginning of the year xpFu$2T6P.
资本公积-股本溢价 Capital surplus - share premium VYf$0oo\4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BmU
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资本公积-接受现金捐赠 Capital surplus - cash donation O<f_-n@G|
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary ci5ERv`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {exF"ap
资本公积-其他 Capital surplus - others WKBPqfC
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^]wm Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -+|0LXo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 60~{sk~E
盈余公积-储备基金 Surplus reserve - reserve fund N&S:=x:$S
盈余公积-企业发展基金 Surplus reserve - enterprise development fund GfQMdLy\Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _w+sx5
主营业务收入 Sales
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主营业务成本 Cost of sales |Uy hH^
主营业务税金及附加 Sales tax ;#/b=j\pi
营业费用 Operating expenses -sO EL{
管理费用 General and administrative expenses :@_CQc*yB
财务费用 Financial expenses MnKEZ: 2
投资收益 Investment income !i_5XcH
其他业务收入 Other operating income g_>)Q
营业外收入 Non-operating income -K
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补贴收入 Subsidy income ,Q(n(m'
其他业务支出 Other operating expenses }K"=sE
营业外支出 Non-operating expenses zfi{SO
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所得税 Income tax 4s`*o/it
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