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 。 L['g')g.
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现金 Cash in hand `EWQ>m+
银行存款 Cash in bank Lhmb=
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其他货币资金-外埠存款Other monetary assets - cash in other cities ,t@B]ll
其他货币资金-银行本票 Other monetary assets - cashier‘s check D* QZR;D#.
其他货币资金-银行汇票 Other monetary assets - bank draft 0P l>k'9
其他货币资金-信用卡 Other monetary assets - credit cards #u/5
nm
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l|sC\;S
其他货币资金-存出投资款 Other monetary assets - cash for investment ICD;a
短期投资-股票投资 Investments - Short term - stocks O#n=mJ
短期投资-债券投资 Investments - Short term - bonds K+3+?oYKH
短期投资-基金投资 Investments - Short term - funds Uu0
短期投资-其他投资 Investments - Short term - others Rj!9pwvT
短期投资跌价准备 Provision for short-term investment @TvDxY1)6Z
长期股权投资-股票投资 Long term equity investment - stocks :CGh$d] +
长期股权投资-其他股权投资 Long term equity investment - others j]'ybpMT"
长期债券投资-债券投资 Long term securities investemnt - bonds jL,P )TC
长期债券投资-其他债权投资 Long term securities investment - others bx:j`5Uj`
长期投资减值准备 Provision for long-term investment ,w%hD*
应收票据 Notes receivable !EOYqD
应收股利 Dividends receivable iq<nuO
应收利息 Interest receivable C Xh>'K
应收帐款 Trade debtors P2fiK
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors i;fU],aK!
预付帐款 Prepayment 6Sz|3ms
应收补贴款 Allowance receivable qZYh^\
其他应收款 Other debtors =^mBj?(V7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9s&dN
其他流动资产 Other current assets 3XcFBFE
物资采购 Purchase &f-x+
y
原材料 Raw materials [!Zyp`:
包装物 Packing materials gt\*9P
低值易耗品 Low value consumbles ,pIaYU{D
材料成本差异 Material cost difference h
;1D T
自制半成品 Self-manufactured goods l#& \,T
库存商品 Finished goods I78Q8W(5
商品进销差价 Difference between purchase & sales of commodities >)bn #5
委托加工物资 Consigned processiong material ",pd 9
委托代销商品 Consignment-out ->)0jZax
受托代销商品 Consignment-in HQGH7<=Om
分期收款发出商品 Goods on instalment sales JQDS3v=1$
存货跌价准备 Provision for obsolete stocks \{.c0
待摊费用 Prepaid expenses 6kHuKxY,
待处理流动资产损益 Unsettled G/L on current assets qnJs,"sn
待处理固定资产损益 Unsettled G/L on fixed assets K$c?:?wmo
委托贷款-本金 Consignment loan - principle :aR_f`KMm
委托贷款-利息 Consignment loan - interest Np@
RK1}
委托贷款-减值准备 Consignment loan - provision [z,6 K=
固定资产-房屋建筑物 Fixed assets - Buildings #Q/xQ`+|.
固定资产-机器设备 Fixed assets - Plant and machinery _Lgi5B%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i|!W;2KL5
固定资产-运输设备 Fixed assets - Automobiles jIjW +D`
累计折旧 Accumulated depreciation ~(}nd
固定资产减值准备 Impairment of fixed assets >0S(se$
工程物资-专用材料 Project material - specific materials o[aIQ|G
工程物资-专用设备 Project material - specific equipment G2w0r,[
工程物资-预付大型设备款 Project material - prepaid for equipment thSXri?kl
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4^7
*R
在建工程 Construction in progress #{5h6IC
在建工程减值准备 Impairment of construction in progress "10.,QK
固定资产清理 Disposal of fixed assets juB /?'$~
无形资产-专利权 Intangible assets - patent FL[w\&fp
无形资产-非专利技术 Intangible assets - industrial property and know-how AQD`
cG
无形资产-商标权 Intangible assets - trademark rights 5`)[FCQ
无形资产-土地使用权 Intangible assets - land use rights J<MuWgx&
无形资产-商誉 Intangible assets - goodwill Nt~G
{m
无形资产减值准备 Impairment of intangible assets |?\2F
长期待摊费用 Deferred assets P\&n0C~
未确认融资费用 Unrecognized finance fees =\gK<Xh
其他长期资产 Other long term assets +,UuJ6[n
递延税款借项 Deferred assets debits Q1RUmIe_&
应付票据 Notes payable Erm]uI9`
应付帐款 Trade creditors 2#@-t{\3-p
预收帐款 Adanvances from customers ql7N\COoq
代销商品款 Consignment-in payables <x1,4a~
其他应交款 Other payable to government rTzXRMv@o
其他应付款 Other creditors D
4<,YBvV
应付股利 Proposed dividends }[: i!t.m
待转资产价值 Donated assets Qn \=P*j
预计负债 Accrued liabilities : 2A\X' @
应付短期债券 Short-term debentures payable P.3kcZ
其他流动负债 Other current liabilities b
q8nV
预提费用 Accrued expenses X4/3
vY
应付工资 Payroll payable gW
^0A)5
应付福利费 Welfare payable USV;j%U4*
短期借款-抵押借款 Bank loans - Short term - pledged RY]jY | E
短期借款-信用借款 Bank loans - Short term - credit gM&4Ur
短期借款-担保借款 Bank loans - Short term - guaranteed v,c;dlg_
一年内到期长期借款 Long term loans due within one year nQ;M@k&9eV
一年内到期长期应付款 Long term payable due within one year 8*EqG5OP
长期借款 Bank loans - Long term ?tkd5kE
应付债券-债券面值 Bond payable - Par value yH(%*-S
应付债券-债券溢价 Bond payable - Excess {;3a^K
应付债券-债券折价 Bond payable - Discount ; g\rY
应付债券-应计利息 Bond payable - Accrued interest &?^"m\K4J*
长期应付款 Long term payable QURpg/<U
专项应付款 Specific payable sPRs;to-
其他长期负债 Other long term liabilities 7@Xi*Azd
应交税金-所得税 Tax payable - income tax @+Anp4%;Y
应交税金-增值税 Tax payable - VAT G
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`8R
应交税金-营业税 Tax payable - business tax vlPViHF.
应交税金-消费税 Tax payable - consumable tax Tz{-L%*#
应交税金-其他 Tax payable - others gP?.io9Oi
递延税款贷项 Deferred taxation credit K}t C8D
股本 Share capital wj\kx\+
已归还投资 Investment returned \i
As
利润分配-其他转入 Profit appropriation - other transfer in $|K-wN[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0>yuB gh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nxs'qX(D
利润分配-提取储备基金 Profit appropriation - reserve fund ^\w!D{Y7Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \1oN't.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /e7BW0$1
利润分配-利润归还投资 Profit appropriation - return investment by profit EO"G(v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends uM2
.?>`X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oA4<AJ2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends AizLzR$OG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [ N0"mE<
期初未分配利润 Retained earnings, beginning of the year dQI6.$?
资本公积-股本溢价 Capital surplus - share premium p*~b5'+ C+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve tw&biLM5T
资本公积-接受现金捐赠 Capital surplus - cash donation ?;DzWCL~9
资本公积-股权投资准备 Capital surplus - investment reserve T*rz#O
资本公积-拨款转入 Capital surplus - subsidiary 6o~CX
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #4F0o@Z
资本公积-其他 Capital surplus - others oI x!?,1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h-5] nL3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?,
cI!c`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v8\pOI}c
盈余公积-储备基金 Surplus reserve - reserve fund d8VFa'|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y>&
s;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~;I'.TW
主营业务收入 Sales $;j{?dvm.
主营业务成本 Cost of sales _s+_M+@et
主营业务税金及附加 Sales tax h/7_I uD
营业费用 Operating expenses g4GU28 l
管理费用 General and administrative expenses -o YJ&r
财务费用 Financial expenses D3x
W?$Z
投资收益 Investment income }kMKA.O"
其他业务收入 Other operating income ]
jycg@=B
营业外收入 Non-operating income x%55:8{
补贴收入 Subsidy income Fr1OzS^&(
其他业务支出 Other operating expenses <4%PT2R
营业外支出 Non-operating expenses |?ma?
所得税 Income tax _Q}vPSJviC
/}=cv>S5V