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 。 $J:~jY/J
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现金 Cash in hand %eqL)pC]
银行存款 Cash in bank OEN'c0;5
其他货币资金-外埠存款Other monetary assets - cash in other cities 2!bE|
其他货币资金-银行本票 Other monetary assets - cashier‘s check h@?BA<'S
其他货币资金-银行汇票 Other monetary assets - bank draft pe@/tO&I
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit h5#V,$
其他货币资金-存出投资款 Other monetary assets - cash for investment .We"j_
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短期投资-股票投资 Investments - Short term - stocks p>]2o\["
短期投资-债券投资 Investments - Short term - bonds kIUb`b>B
短期投资-基金投资 Investments - Short term - funds OK9D4
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短期投资-其他投资 Investments - Short term - others *(@[E
短期投资跌价准备 Provision for short-term investment bPdbKi{j@
长期股权投资-股票投资 Long term equity investment - stocks _52BIrAO2
长期股权投资-其他股权投资 Long term equity investment - others K_~SJbl
长期债券投资-债券投资 Long term securities investemnt - bonds cvf#^Cu
长期债券投资-其他债权投资 Long term securities investment - others A|U_$!cLZ
长期投资减值准备 Provision for long-term investment B\!.o=<h
应收票据 Notes receivable 'roZ:NE
应收股利 Dividends receivable NCysYmt
应收利息 Interest receivable R'r^v
应收帐款 Trade debtors [P_1a`b
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7[ra#>e8'
预付帐款 Prepayment .@ElfPP(L
应收补贴款 Allowance receivable \TBY)_[ {
其他应收款 Other debtors NLxsxomj
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `#~HCl
其他流动资产 Other current assets Ea*Jl<
物资采购 Purchase =#<TE~n2(
原材料 Raw materials ojitBo~
包装物 Packing materials 9WuKW***
低值易耗品 Low value consumbles U= PG0
材料成本差异 Material cost difference !>+Na~eN
自制半成品 Self-manufactured goods ~?{"H<
库存商品 Finished goods cy6P=k*
商品进销差价 Difference between purchase & sales of commodities NN W*
委托加工物资 Consigned processiong material )#dP:
委托代销商品 Consignment-out b1;80P/:D
受托代销商品 Consignment-in Y<S,Xr;J:
分期收款发出商品 Goods on instalment sales tXTa>Q
存货跌价准备 Provision for obsolete stocks RSY{IY
待摊费用 Prepaid expenses `_'I 9,.a
待处理流动资产损益 Unsettled G/L on current assets ,9f$a
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待处理固定资产损益 Unsettled G/L on fixed assets ZIx,?E+eJ
委托贷款-本金 Consignment loan - principle NY
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委托贷款-利息 Consignment loan - interest DP NUm<>
委托贷款-减值准备 Consignment loan - provision r=+r5k"`
固定资产-房屋建筑物 Fixed assets - Buildings E0}jEl/{
固定资产-机器设备 Fixed assets - Plant and machinery <c6C+OWT,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NTVdSK7z~H
固定资产-运输设备 Fixed assets - Automobiles <Ep-aRI
累计折旧 Accumulated depreciation xXu/CGzG
固定资产减值准备 Impairment of fixed assets <c{RY.1[
工程物资-专用材料 Project material - specific materials f[!QR
工程物资-专用设备 Project material - specific equipment $vdGkz@6
工程物资-预付大型设备款 Project material - prepaid for equipment xF_ Y7rw1w
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production J~:/,'Ea
在建工程 Construction in progress 16YJQ ue
在建工程减值准备 Impairment of construction in progress QP?Z+P<
固定资产清理 Disposal of fixed assets 6;GL>
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无形资产-专利权 Intangible assets - patent !_cT_
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无形资产-非专利技术 Intangible assets - industrial property and know-how E#T-2^nD
无形资产-商标权 Intangible assets - trademark rights #kV`G.EX
无形资产-土地使用权 Intangible assets - land use rights t HPC
无形资产-商誉 Intangible assets - goodwill UGPD5wX?
无形资产减值准备 Impairment of intangible assets vpUS(ztvs
长期待摊费用 Deferred assets kG+CT
未确认融资费用 Unrecognized finance fees q"A( l
其他长期资产 Other long term assets -iS\3P.
递延税款借项 Deferred assets debits G)?O!(_
应付票据 Notes payable l\*}
应付帐款 Trade creditors 3e:"tus~
预收帐款 Adanvances from customers r$6z{Na\[
代销商品款 Consignment-in payables UtiS?w6
其他应交款 Other payable to government JF_\A)<ki
其他应付款 Other creditors BjJ$I^
应付股利 Proposed dividends l0b Y
待转资产价值 Donated assets hsljJvs
预计负债 Accrued liabilities V2'(}k
应付短期债券 Short-term debentures payable /"Om-DK%
其他流动负债 Other current liabilities ]5'
预提费用 Accrued expenses ?PSm)
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应付工资 Payroll payable 8Hs>+Udl
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged kN;l@>
短期借款-信用借款 Bank loans - Short term - credit PS@`
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短期借款-担保借款 Bank loans - Short term - guaranteed ,l`q
一年内到期长期借款 Long term loans due within one year .dV o[m;
一年内到期长期应付款 Long term payable due within one year abCcZ<=|b
长期借款 Bank loans - Long term 6lq7zi}'w
应付债券-债券面值 Bond payable - Par value >OwVNG
应付债券-债券溢价 Bond payable - Excess $d!Sl
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应付债券-债券折价 Bond payable - Discount 6$b"tdP
应付债券-应计利息 Bond payable - Accrued interest W<B8P S$
长期应付款 Long term payable >u~ [{(d ,
专项应付款 Specific payable ;vF8V`f
其他长期负债 Other long term liabilities zpIl'/i
应交税金-所得税 Tax payable - income tax GOa](oD}
应交税金-增值税 Tax payable - VAT M:nXn7)+
应交税金-营业税 Tax payable - business tax 7^Jszd:c08
应交税金-消费税 Tax payable - consumable tax OHqLMBW!!
应交税金-其他 Tax payable - others L;5jhVy
递延税款贷项 Deferred taxation credit 7
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股本 Share capital aM3%Mx?w
已归还投资 Investment returned M{:gc7%
利润分配-其他转入 Profit appropriation - other transfer in >RBq&'f
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]ODC+q1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #v')iR"
利润分配-提取储备基金 Profit appropriation - reserve fund )"jG)c^1*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C_PXh>H]'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~7b'4\
利润分配-利润归还投资 Profit appropriation - return investment by profit 7~eo^/PbS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Nj.(iBmr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {{[).o/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r['T.yo
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wQp,RpM
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium pt(GpbtWK
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YurK@Tq7
资本公积-接受现金捐赠 Capital surplus - cash donation bUAjt>+
资本公积-股权投资准备 Capital surplus - investment reserve Xe*@`&nv@
资本公积-拨款转入 Capital surplus - subsidiary ?qw&H /R
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8b(UqyV
资本公积-其他 Capital surplus - others p2!x8`IB*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x7l)i!/$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A86#7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0[T!}F^%e
盈余公积-储备基金 Surplus reserve - reserve fund <jw`"L[D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?9v!UT
盈余公积-利润归还投资 Surplus reserve - reture investment by investment c"H4/,F
主营业务收入 Sales sG0cN;I]t
主营业务成本 Cost of sales mh.0%
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主营业务税金及附加 Sales tax }9:\#
营业费用 Operating expenses "a5?cX;
管理费用 General and administrative expenses !o:RIwS3
财务费用 Financial expenses T!pWU*aB
投资收益 Investment income [G[HQ)A
其他业务收入 Other operating income W}WGg|ug
营业外收入 Non-operating income 7SXi#{
补贴收入 Subsidy income w^p
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其他业务支出 Other operating expenses qp
营业外支出 Non-operating expenses y$*Tbzp
所得税 Income tax =NF},j"
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