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 。 s^ K:cz
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现金 Cash in hand &|c] U/_w
银行存款 Cash in bank `;z;=A*
其他货币资金-外埠存款Other monetary assets - cash in other cities 2[5z6oG
其他货币资金-银行本票 Other monetary assets - cashier‘s check xQ\S!py-
其他货币资金-银行汇票 Other monetary assets - bank draft f^ 6da6Z
其他货币资金-信用卡 Other monetary assets - credit cards {#H'K*
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Tizjh&*^
其他货币资金-存出投资款 Other monetary assets - cash for investment N A9ss
短期投资-股票投资 Investments - Short term - stocks jQY
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短期投资-债券投资 Investments - Short term - bonds x}H%NzR
短期投资-基金投资 Investments - Short term - funds 2hE+Om^n
短期投资-其他投资 Investments - Short term - others 5g4xhYl70n
短期投资跌价准备 Provision for short-term investment +3k#M[Bn}
长期股权投资-股票投资 Long term equity investment - stocks QS2~}{v
长期股权投资-其他股权投资 Long term equity investment - others S<"`9r)av
长期债券投资-债券投资 Long term securities investemnt - bonds 8 qwOZ
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长期债券投资-其他债权投资 Long term securities investment - others ,=y8[(h
长期投资减值准备 Provision for long-term investment 'cvc\=p
应收票据 Notes receivable jjJ l\Vn
应收股利 Dividends receivable 2jH&@g$cl;
应收利息 Interest receivable $jL+15^N0+
应收帐款 Trade debtors J_
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors x).`nZ1
预付帐款 Prepayment 6cbIs_g
应收补贴款 Allowance receivable ej{7)#
其他应收款 Other debtors ~:):.5o
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JU RJN+)z
其他流动资产 Other current assets yMBFw:/o
物资采购 Purchase +y|H#(wBP
原材料 Raw materials @4%x7%+[c
包装物 Packing materials A.(xa+z?
低值易耗品 Low value consumbles M;1B}x@
材料成本差异 Material cost difference H"%SzU
自制半成品 Self-manufactured goods }ygxmb^@Z
库存商品 Finished goods mKhlYVn
商品进销差价 Difference between purchase & sales of commodities i T&Y9
委托加工物资 Consigned processiong material b'TkYa^
委托代销商品 Consignment-out +u'y!@VV
受托代销商品 Consignment-in KfMaVU=4P
分期收款发出商品 Goods on instalment sales eVujur$P
存货跌价准备 Provision for obsolete stocks c`4
i#R
待摊费用 Prepaid expenses +B-;.]L
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待处理流动资产损益 Unsettled G/L on current assets jGKas I`
待处理固定资产损益 Unsettled G/L on fixed assets =@ "'aCU/
委托贷款-本金 Consignment loan - principle e*jfxQ=qG
委托贷款-利息 Consignment loan - interest =1h> N/VJ
委托贷款-减值准备 Consignment loan - provision 6yPh0n
固定资产-房屋建筑物 Fixed assets - Buildings i
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固定资产-机器设备 Fixed assets - Plant and machinery Pqb])-M9p
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Gt5'-Hyo
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation TH#5j.uUs
固定资产减值准备 Impairment of fixed assets /2AeJH\-
工程物资-专用材料 Project material - specific materials AcxC$uh
工程物资-专用设备 Project material - specific equipment Z<n%~z^
工程物资-预付大型设备款 Project material - prepaid for equipment "ba>.h,#'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~4[4"Pi>|
在建工程 Construction in progress a0[Mx 4
在建工程减值准备 Impairment of construction in progress 7T-}oNaJA\
固定资产清理 Disposal of fixed assets </7_T<He.
无形资产-专利权 Intangible assets - patent |!?`KO{
无形资产-非专利技术 Intangible assets - industrial property and know-how )6,Pmq~)
无形资产-商标权 Intangible assets - trademark rights I85bzzZB
无形资产-土地使用权 Intangible assets - land use rights zoI0oA
无形资产-商誉 Intangible assets - goodwill $Y31YA
无形资产减值准备 Impairment of intangible assets fN{JLp
长期待摊费用 Deferred assets =}Xw}X+[WY
未确认融资费用 Unrecognized finance fees FV W&)-I
其他长期资产 Other long term assets o5|P5h
递延税款借项 Deferred assets debits '*,P33h9<!
应付票据 Notes payable 6I,4 6 XZ-
应付帐款 Trade creditors n8vteGQ
预收帐款 Adanvances from customers XH{P@2~l
代销商品款 Consignment-in payables {[Vkht}
其他应交款 Other payable to government )#_:5^1
其他应付款 Other creditors XZ!^kftyW
应付股利 Proposed dividends cpg+-Zf%
待转资产价值 Donated assets ums*EKjs97
预计负债 Accrued liabilities |FrZ,(\
应付短期债券 Short-term debentures payable J|GE
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其他流动负债 Other current liabilities r>gU*bs(
预提费用 Accrued expenses RFqf$
应付工资 Payroll payable Mk$Pt
应付福利费 Welfare payable FW7@7cVoF
短期借款-抵押借款 Bank loans - Short term - pledged A *_ |/o
短期借款-信用借款 Bank loans - Short term - credit VUE6M\&z>
短期借款-担保借款 Bank loans - Short term - guaranteed HtbN7V/
一年内到期长期借款 Long term loans due within one year _|%l) KO
一年内到期长期应付款 Long term payable due within one year [_SV$Jz
长期借款 Bank loans - Long term }m0hq+p^
应付债券-债券面值 Bond payable - Par value '}eA2Q>BV
应付债券-债券溢价 Bond payable - Excess }|
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应付债券-债券折价 Bond payable - Discount i!9|R)c
应付债券-应计利息 Bond payable - Accrued interest T)"LuC#C
长期应付款 Long term payable =
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专项应付款 Specific payable |<Gq^3 2
其他长期负债 Other long term liabilities #:6gFfk0<
应交税金-所得税 Tax payable - income tax Msea kF
应交税金-增值税 Tax payable - VAT MY `V0
应交税金-营业税 Tax payable - business tax q"sD>Yh&
应交税金-消费税 Tax payable - consumable tax 1ZK~i
应交税金-其他 Tax payable - others o(_~
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递延税款贷项 Deferred taxation credit 7y2-8eL
股本 Share capital 3om4q2R
已归还投资 Investment returned qwx{U
利润分配-其他转入 Profit appropriation - other transfer in ~\~K,v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xIh,UW#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E5U{.45
利润分配-提取储备基金 Profit appropriation - reserve fund W
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uEPdL':}2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G)'(%rl
利润分配-利润归还投资 Profit appropriation - return investment by profit y~AF|Dk=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6EeK5XLf,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _YM]U`*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iAAlld1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ehCZhi~
期初未分配利润 Retained earnings, beginning of the year |?KdQeL
资本公积-股本溢价 Capital surplus - share premium ka$oUB)iQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ttaYtV]]
资本公积-接受现金捐赠 Capital surplus - cash donation 5o dtYI%L
资本公积-股权投资准备 Capital surplus - investment reserve g9$P J:
资本公积-拨款转入 Capital surplus - subsidiary iig ({b
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V\(p6:1(6K
资本公积-其他 Capital surplus - others f<T"# G$5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YPY'[j(p`n
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D+:} D*_&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .oR_r1\y
盈余公积-储备基金 Surplus reserve - reserve fund D^%DYp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund lh?TEQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9/x_p;bI
主营业务收入 Sales wK[Xm'QTPJ
主营业务成本 Cost of sales 6q!smM
主营业务税金及附加 Sales tax 9:l@8^_o
营业费用 Operating expenses mI$3[ #+
管理费用 General and administrative expenses ,9:0T LLR
财务费用 Financial expenses `mfN3Q*[c
投资收益 Investment income \HsrUZ~
其他业务收入 Other operating income gU^2;C
营业外收入 Non-operating income R#QcQx
补贴收入 Subsidy income vid
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其他业务支出 Other operating expenses }N6r/
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营业外支出 Non-operating expenses u3>Dvl@
所得税 Income tax [x.DwU%S
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