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 。 N$!
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现金 Cash in hand
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银行存款 Cash in bank l<-0@(x)
其他货币资金-外埠存款Other monetary assets - cash in other cities p<8Ga.kiN
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4l?"zv1
其他货币资金-银行汇票 Other monetary assets - bank draft J_7&nIH7
其他货币资金-信用卡 Other monetary assets - credit cards Yq0j w&v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit tdi^e;:?
其他货币资金-存出投资款 Other monetary assets - cash for investment <2y
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短期投资-股票投资 Investments - Short term - stocks ;@s'JSPt
短期投资-债券投资 Investments - Short term - bonds $E6b
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短期投资-基金投资 Investments - Short term - funds J_N`D+m
短期投资-其他投资 Investments - Short term - others E-i<^&E
短期投资跌价准备 Provision for short-term investment `kM:5f+>W
长期股权投资-股票投资 Long term equity investment - stocks 4n}^1eQ9
长期股权投资-其他股权投资 Long term equity investment - others 859ID8F
长期债券投资-债券投资 Long term securities investemnt - bonds Zd<8c^@
长期债券投资-其他债权投资 Long term securities investment - others dFzlcKFFD
长期投资减值准备 Provision for long-term investment A[Pz&\@
应收票据 Notes receivable @Rs3i;"W
应收股利 Dividends receivable 50HRgoP5Y
应收利息 Interest receivable I3" GGp3L
应收帐款 Trade debtors &\
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8jjq)d4#
预付帐款 Prepayment f{ER]U
应收补贴款 Allowance receivable 69JC!du
其他应收款 Other debtors `>N_A!pr`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v6*8CQ+
其他流动资产 Other current assets U`)o$4Bq
物资采购 Purchase gvy c(d
原材料 Raw materials ~spfQV~
包装物 Packing materials SJsRHQ
低值易耗品 Low value consumbles +X4/l"
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材料成本差异 Material cost difference o bt
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自制半成品 Self-manufactured goods f,WAl\
库存商品 Finished goods nEbJ,#>Z
商品进销差价 Difference between purchase & sales of commodities \iM
委托加工物资 Consigned processiong material d,*#yzO
委托代销商品 Consignment-out 25m!Bf
受托代销商品 Consignment-in Bv(c`JE~;
分期收款发出商品 Goods on instalment sales .F@0`*#rE~
存货跌价准备 Provision for obsolete stocks WbH#@]+DN
待摊费用 Prepaid expenses ~E*`+kD
待处理流动资产损益 Unsettled G/L on current assets I+g[
p
待处理固定资产损益 Unsettled G/L on fixed assets < (<IRCR
委托贷款-本金 Consignment loan - principle XfYhLE
委托贷款-利息 Consignment loan - interest a534@U4,
委托贷款-减值准备 Consignment loan - provision C">w3#M%
固定资产-房屋建筑物 Fixed assets - Buildings EH~XN9b
固定资产-机器设备 Fixed assets - Plant and machinery 8}<4f|?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5&N55?G6
固定资产-运输设备 Fixed assets - Automobiles lCC(N?%Q
累计折旧 Accumulated depreciation 1:VbbOu->V
固定资产减值准备 Impairment of fixed assets )ND%MYJSq
工程物资-专用材料 Project material - specific materials < rqFBq8
工程物资-专用设备 Project material - specific equipment Kt\#|-{CH-
工程物资-预付大型设备款 Project material - prepaid for equipment 1@vlbgLr@
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NB[(O#
在建工程 Construction in progress ;!H|0sv
在建工程减值准备 Impairment of construction in progress ~T'Ri=
固定资产清理 Disposal of fixed assets C)8>_PY[M
无形资产-专利权 Intangible assets - patent %YbcI|i]<0
无形资产-非专利技术 Intangible assets - industrial property and know-how v cZg3:j
无形资产-商标权 Intangible assets - trademark rights 2!E@Gbhm5
无形资产-土地使用权 Intangible assets - land use rights f%JC;Y
无形资产-商誉 Intangible assets - goodwill w] =q>p
无形资产减值准备 Impairment of intangible assets %
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长期待摊费用 Deferred assets ]F81N(@:F
未确认融资费用 Unrecognized finance fees [/iT D=
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其他长期资产 Other long term assets @.Su
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递延税款借项 Deferred assets debits daakawn+
应付票据 Notes payable PGaYYc3X
应付帐款 Trade creditors 1Zj NRg=
预收帐款 Adanvances from customers \WN,.
代销商品款 Consignment-in payables QFYO_$1Y)
其他应交款 Other payable to government H@%Y"iIUP
其他应付款 Other creditors fu]mxGPc
应付股利 Proposed dividends H:jx_
待转资产价值 Donated assets @;K-@*k3
预计负债 Accrued liabilities 4T<4Rb[
应付短期债券 Short-term debentures payable &3t[p=
其他流动负债 Other current liabilities $VRVMY [q
预提费用 Accrued expenses dW`!/OaQD
应付工资 Payroll payable 0`D`
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应付福利费 Welfare payable ]/klKqz
短期借款-抵押借款 Bank loans - Short term - pledged xq<3*Bcw
短期借款-信用借款 Bank loans - Short term - credit *eLKD_D`!C
短期借款-担保借款 Bank loans - Short term - guaranteed <g4[p^A
一年内到期长期借款 Long term loans due within one year ?0%3~E`l:
一年内到期长期应付款 Long term payable due within one year 8uZM%7kI6+
长期借款 Bank loans - Long term _b)=ERBbCo
应付债券-债券面值 Bond payable - Par value !um~P
应付债券-债券溢价 Bond payable - Excess -)Zp"
应付债券-债券折价 Bond payable - Discount <QcQ.b
应付债券-应计利息 Bond payable - Accrued interest 6J""gyK.
长期应付款 Long term payable tzn+
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专项应付款 Specific payable iT2{3t
其他长期负债 Other long term liabilities ^
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应交税金-所得税 Tax payable - income tax 4J9VdEKk
应交税金-增值税 Tax payable - VAT Z,Z4Sp
应交税金-营业税 Tax payable - business tax `k]2*$%
应交税金-消费税 Tax payable - consumable tax )d
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应交税金-其他 Tax payable - others )nM<qaI{
递延税款贷项 Deferred taxation credit _yN&+]c
股本 Share capital hzcSKRm
已归还投资 Investment returned \)'5V!B|s
利润分配-其他转入 Profit appropriation - other transfer in oH]_2[
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^1mnw@04
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o0}kRL
利润分配-提取储备基金 Profit appropriation - reserve fund V<&^zIJUR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nd#owjB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dMlJ2\]u
利润分配-利润归还投资 Profit appropriation - return investment by profit E gD$A!6N8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :6[G;F7s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pAtt=R,Ht
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =!N,{V_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z(Z$>P&4
期初未分配利润 Retained earnings, beginning of the year mTU[khEmL=
资本公积-股本溢价 Capital surplus - share premium 5I>a|I!j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jb83Y>
资本公积-接受现金捐赠 Capital surplus - cash donation 'A{B[
资本公积-股权投资准备 Capital surplus - investment reserve [R(d Cq>
资本公积-拨款转入 Capital surplus - subsidiary ]MmFtdvE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3S=$ng
资本公积-其他 Capital surplus - others .$U=ngj\t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h )% e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FG5YZrONx
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O^DLp/vM
盈余公积-储备基金 Surplus reserve - reserve fund iit 5IV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /:ju/~R}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment E^C [G)7n
主营业务收入 Sales <~hx ~"c
主营业务成本 Cost of sales #}+_Hy
主营业务税金及附加 Sales tax *]>~lO1
营业费用 Operating expenses ow4|GLU^;
管理费用 General and administrative expenses 9/PX~j9O?
财务费用 Financial expenses S
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投资收益 Investment income xMA2S*%ca
其他业务收入 Other operating income rI'kZ0&
营业外收入 Non-operating income 1[]V @P^
补贴收入 Subsidy income c|F2 6$rv
其他业务支出 Other operating expenses ')Qb,#/,%
营业外支出 Non-operating expenses F$HL\y
所得税 Income tax yPks,7U
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