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 ~BDu$
银行存款 Cash in bank a)S+8uU
其他货币资金-外埠存款Other monetary assets - cash in other cities oyNSh8c7c
其他货币资金-银行本票 Other monetary assets - cashier‘s check E\IlF 6
其他货币资金-银行汇票 Other monetary assets - bank draft 4#5:~M }
其他货币资金-信用卡 Other monetary assets - credit cards T"&)&"W*U
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :.?gHF.?
其他货币资金-存出投资款 Other monetary assets - cash for investment .Wq@gV
短期投资-股票投资 Investments - Short term - stocks E@-KGsdhK
短期投资-债券投资 Investments - Short term - bonds "Ae@lINn[y
短期投资-基金投资 Investments - Short term - funds ^)?d6nI
短期投资-其他投资 Investments - Short term - others j
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短期投资跌价准备 Provision for short-term investment rHf&:~
长期股权投资-股票投资 Long term equity investment - stocks 549jWG
长期股权投资-其他股权投资 Long term equity investment - others ZVbl8
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长期债券投资-债券投资 Long term securities investemnt - bonds NM0tp )h
长期债券投资-其他债权投资 Long term securities investment - others NTS#sgP
长期投资减值准备 Provision for long-term investment f{"8g"[[)(
应收票据 Notes receivable b:R-mg.VT{
应收股利 Dividends receivable o/C\d$i'
应收利息 Interest receivable 9_QP !,
应收帐款 Trade debtors u$D*tqxG
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors N gLU$
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预付帐款 Prepayment _[Vf547vS
应收补贴款 Allowance receivable QT9n,lX
其他应收款 Other debtors m$9w"8R
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v3GwD00
其他流动资产 Other current assets 4n
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物资采购 Purchase N<Q
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原材料 Raw materials &AlJ "N|
包装物 Packing materials ALEnI@0
低值易耗品 Low value consumbles WWL4`s
材料成本差异 Material cost difference 70lfb`
自制半成品 Self-manufactured goods M[ z)6.
库存商品 Finished goods mo1oyQg8
商品进销差价 Difference between purchase & sales of commodities P7
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委托加工物资 Consigned processiong material :>aQ~1f>]
委托代销商品 Consignment-out .e'eE
受托代销商品 Consignment-in (ewe"N+
分期收款发出商品 Goods on instalment sales avy"r$v_&
存货跌价准备 Provision for obsolete stocks Y3h/~bM%
待摊费用 Prepaid expenses .<z!3O&L
待处理流动资产损益 Unsettled G/L on current assets =l.+,|ZH!
待处理固定资产损益 Unsettled G/L on fixed assets u7xDau(c
委托贷款-本金 Consignment loan - principle !r`, =jK"
委托贷款-利息 Consignment loan - interest 8)kLV_+%
委托贷款-减值准备 Consignment loan - provision xil[#W]7Ge
固定资产-房屋建筑物 Fixed assets - Buildings T \CCF
固定资产-机器设备 Fixed assets - Plant and machinery 7@6g<"I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2DB7+aZ*
固定资产-运输设备 Fixed assets - Automobiles V97,1`
累计折旧 Accumulated depreciation gPu2G/Y
固定资产减值准备 Impairment of fixed assets K_
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工程物资-专用材料 Project material - specific materials nuo Pg3Nl
工程物资-专用设备 Project material - specific equipment H33i*][H
工程物资-预付大型设备款 Project material - prepaid for equipment oG7q_4+&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lc_E!"1
在建工程 Construction in progress >|6iR%"f#
在建工程减值准备 Impairment of construction in progress /t6X(*xoy
固定资产清理 Disposal of fixed assets BC,.^"fA6
无形资产-专利权 Intangible assets - patent peJKNX.!q
无形资产-非专利技术 Intangible assets - industrial property and know-how /T,Z>R
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 ,-+"^
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无形资产-商誉 Intangible assets - goodwill 7 Sa1;%R
无形资产减值准备 Impairment of intangible assets 66#"
长期待摊费用 Deferred assets Cda!Mk:
未确认融资费用 Unrecognized finance fees ~2d:Q6
其他长期资产 Other long term assets ?:|-
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递延税款借项 Deferred assets debits m=Q[\.Ra
应付票据 Notes payable :L_BG)dM
应付帐款 Trade creditors pq:7F
预收帐款 Adanvances from customers 2Bk$ lx7
代销商品款 Consignment-in payables J(#mtj>v_
其他应交款 Other payable to government V:/7f*n7
其他应付款 Other creditors w#N?l!5
应付股利 Proposed dividends (_r EAEo
待转资产价值 Donated assets ]I/Vb s
预计负债 Accrued liabilities DMF
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应付短期债券 Short-term debentures payable 7O`o ovW$
其他流动负债 Other current liabilities >K# ,cxY
预提费用 Accrued expenses jKZt~I
应付工资 Payroll payable f'q 28lVf
应付福利费 Welfare payable \([WH!7
短期借款-抵押借款 Bank loans - Short term - pledged W$qd/'%
短期借款-信用借款 Bank loans - Short term - credit tRw@U4=y
短期借款-担保借款 Bank loans - Short term - guaranteed 0t#g}
一年内到期长期借款 Long term loans due within one year 9_fePS|Z4
一年内到期长期应付款 Long term payable due within one year W>M~Sk$v
长期借款 Bank loans - Long term e4I^!5)N
应付债券-债券面值 Bond payable - Par value r}u%#G+K,
应付债券-债券溢价 Bond payable - Excess OzT#1T1'c
应付债券-债券折价 Bond payable - Discount i)Lp7m z
应付债券-应计利息 Bond payable - Accrued interest AM} brO
长期应付款 Long term payable }j1!j&&
专项应付款 Specific payable 0)Rw|(Fpo]
其他长期负债 Other long term liabilities l7JY]?p
应交税金-所得税 Tax payable - income tax .$",
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应交税金-增值税 Tax payable - VAT Wk^RA_
应交税金-营业税 Tax payable - business tax fag^7r z
应交税金-消费税 Tax payable - consumable tax 19(Dj&x
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit p.fF}B
股本 Share capital W9t"aZor
已归还投资 Investment returned j<pw\k{i
利润分配-其他转入 Profit appropriation - other transfer in 6|J'>)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ufo>|A
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BpO9As 1um
利润分配-提取储备基金 Profit appropriation - reserve fund O3n_N6| q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U-0#0} _
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iRG?# "
利润分配-利润归还投资 Profit appropriation - return investment by profit Rq~t4sA:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Pw@olG'Ah
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V 'X;jC
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v&g0ta@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]WJfgN4
期初未分配利润 Retained earnings, beginning of the year oKFT?"[X
资本公积-股本溢价 Capital surplus - share premium -{|`H[nmD
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [ neXFp}S
资本公积-接受现金捐赠 Capital surplus - cash donation Uz%Z
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资本公积-股权投资准备 Capital surplus - investment reserve `-B+JQmen
资本公积-拨款转入 Capital surplus - subsidiary Y{ f7
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation &"uV~AM
资本公积-其他 Capital surplus - others 5 waw`F
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,`td@Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Aox3s?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y?30_#[dN
盈余公积-储备基金 Surplus reserve - reserve fund ^_p%Yv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v|
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment =QV::/
主营业务收入 Sales h5|.Et
主营业务成本 Cost of sales TrE3S'EU#R
主营业务税金及附加 Sales tax _-cK{
营业费用 Operating expenses ,D80/2U^
管理费用 General and administrative expenses 0)uYizJce
财务费用 Financial expenses MM{_Ur7Q
投资收益 Investment income % U`xu.
其他业务收入 Other operating income F.q|x|9j
营业外收入 Non-operating income ED![^=
补贴收入 Subsidy income Jd
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其他业务支出 Other operating expenses U[_8WJ7+
营业外支出 Non-operating expenses a0Oe:]mo\
所得税 Income tax =G-N`
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