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 ~ELNyI11
银行存款 Cash in bank _ky,;9G]
其他货币资金-外埠存款Other monetary assets - cash in other cities LJd5;so-
其他货币资金-银行本票 Other monetary assets - cashier‘s check -I*^-+>H
其他货币资金-银行汇票 Other monetary assets - bank draft d"}k
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其他货币资金-信用卡 Other monetary assets - credit cards xSktg]u Se
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .`HYA*8_
其他货币资金-存出投资款 Other monetary assets - cash for investment u$DHVRrF<
短期投资-股票投资 Investments - Short term - stocks msP{l^%0
短期投资-债券投资 Investments - Short term - bonds tNO-e|~'
短期投资-基金投资 Investments - Short term - funds M2PAy! J
短期投资-其他投资 Investments - Short term - others F"&~*m^+
短期投资跌价准备 Provision for short-term investment %eX{WgH
长期股权投资-股票投资 Long term equity investment - stocks h].
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长期股权投资-其他股权投资 Long term equity investment - others |jI#"LbF
长期债券投资-债券投资 Long term securities investemnt - bonds 'n{Nvt.c
长期债券投资-其他债权投资 Long term securities investment - others Bc+w+
长期投资减值准备 Provision for long-term investment YLqGRE`W
应收票据 Notes receivable 9>l*lCA
应收股利 Dividends receivable u[@l~gwL
应收利息 Interest receivable (!ZM{Js%
应收帐款 Trade debtors i!J8 d"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors UJD 0K]s
预付帐款 Prepayment S{]x
应收补贴款 Allowance receivable QKyo
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其他应收款 Other debtors }+)fMZz
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "fG8?)d;
其他流动资产 Other current assets *,e:]!*
物资采购 Purchase cc,^6[OH@
原材料 Raw materials sF|5XjQ
包装物 Packing materials 0"kbrv2y
低值易耗品 Low value consumbles pOGeruu?
材料成本差异 Material cost difference #xho[\
自制半成品 Self-manufactured goods \n$u)Xj~6^
库存商品 Finished goods g<l1z
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商品进销差价 Difference between purchase & sales of commodities GGNvu)"
委托加工物资 Consigned processiong material kh
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委托代销商品 Consignment-out $w)!3
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受托代销商品 Consignment-in Wr<j!>J6Ki
分期收款发出商品 Goods on instalment sales >pU$wq|i
存货跌价准备 Provision for obsolete stocks wP6
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待摊费用 Prepaid expenses hlV=qfc
待处理流动资产损益 Unsettled G/L on current assets SG6kud\b
待处理固定资产损益 Unsettled G/L on fixed assets P^A!.}d
委托贷款-本金 Consignment loan - principle (zgW%{V
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委托贷款-利息 Consignment loan - interest g
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委托贷款-减值准备 Consignment loan - provision k`So -e-
固定资产-房屋建筑物 Fixed assets - Buildings BU
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固定资产-机器设备 Fixed assets - Plant and machinery :y
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5~r33L%
固定资产-运输设备 Fixed assets - Automobiles +fC=UAZ
累计折旧 Accumulated depreciation )k\H@Dy%$
固定资产减值准备 Impairment of fixed assets 3N dq>
工程物资-专用材料 Project material - specific materials Wl B
工程物资-专用设备 Project material - specific equipment dYG,_ji
工程物资-预付大型设备款 Project material - prepaid for equipment ?%O(mC]u&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production N/Z2hn/m
在建工程 Construction in progress \SN&G`o<
在建工程减值准备 Impairment of construction in progress gYNjzew'
固定资产清理 Disposal of fixed assets Q3
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无形资产-专利权 Intangible assets - patent W?qmp|YD
无形资产-非专利技术 Intangible assets - industrial property and know-how 9{(.Il J>
无形资产-商标权 Intangible assets - trademark rights ySx>LuY#3
无形资产-土地使用权 Intangible assets - land use rights c#|raXGT
无形资产-商誉 Intangible assets - goodwill +aJ>rR
无形资产减值准备 Impairment of intangible assets u])b,9&En
长期待摊费用 Deferred assets TOkp%@9
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未确认融资费用 Unrecognized finance fees ?\vh9
其他长期资产 Other long term assets [NaN>BZ?
递延税款借项 Deferred assets debits UELy"z
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应付票据 Notes payable ^Y@\1fX 4e
应付帐款 Trade creditors xC{qV,
预收帐款 Adanvances from customers :ctu5{"UJ
代销商品款 Consignment-in payables >d,jKlh^.%
其他应交款 Other payable to government Fgp]l2*
其他应付款 Other creditors vK9E
应付股利 Proposed dividends ;*Ivn@L
待转资产价值 Donated assets X#*JWQO=
预计负债 Accrued liabilities M@`;JjtSA
应付短期债券 Short-term debentures payable $*AYcy7
其他流动负债 Other current liabilities 4(|cG7>9-
预提费用 Accrued expenses +wEac
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应付工资 Payroll payable &7`^i.fh)
应付福利费 Welfare payable P+s!|7'
短期借款-抵押借款 Bank loans - Short term - pledged rf?qdd(~cH
短期借款-信用借款 Bank loans - Short term - credit <g1hxfKx5
短期借款-担保借款 Bank loans - Short term - guaranteed s!?`T1L
一年内到期长期借款 Long term loans due within one year $"FQj4%d
一年内到期长期应付款 Long term payable due within one year F@mQQ
长期借款 Bank loans - Long term ]~aF2LJ_q
应付债券-债券面值 Bond payable - Par value Bk*F_>X"
应付债券-债券溢价 Bond payable - Excess gu0j.XS^
应付债券-债券折价 Bond payable - Discount =h0,?]z
应付债券-应计利息 Bond payable - Accrued interest n;@bLJ$W
长期应付款 Long term payable v3aYc:C
专项应付款 Specific payable *A"~m!=
其他长期负债 Other long term liabilities `Gn50-@
应交税金-所得税 Tax payable - income tax 4Uphfzv3D
应交税金-增值税 Tax payable - VAT )6q,>whI]
应交税金-营业税 Tax payable - business tax K? y[V1,
应交税金-消费税 Tax payable - consumable tax 2nSSFx r
应交税金-其他 Tax payable - others vgsJeV`}I
递延税款贷项 Deferred taxation credit hEBY8=gK
股本 Share capital 1DE1.1
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in OW3sS+y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?AJKBW^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i+p^ ^t\
利润分配-提取储备基金 Profit appropriation - reserve fund ^Pbk#|$rU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `8AR_7i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .#rJ+.2
利润分配-利润归还投资 Profit appropriation - return investment by profit LcUh;=r}&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yzerOL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l:j4Ft 8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )XvilCk1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L1cI`9
期初未分配利润 Retained earnings, beginning of the year +89*)pk
资本公积-股本溢价 Capital surplus - share premium 6^eV"&+@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^>jwh
资本公积-接受现金捐赠 Capital surplus - cash donation \/: {)T~
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary 3~uW I%I`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %p2Sh)@M
资本公积-其他 Capital surplus - others a0D%k: k5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {ys=Ndo8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gDQ1?N'8{t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RxI(:i?
盈余公积-储备基金 Surplus reserve - reserve fund {]:7bV#JP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -_1>C\h"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !HnXXVW
主营业务收入 Sales 7R6ry(6N
主营业务成本 Cost of sales 9{
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主营业务税金及附加 Sales tax .(^ ,z&
营业费用 Operating expenses thifRd$4
管理费用 General and administrative expenses +VO-oFE |
财务费用 Financial expenses ,.OERw
投资收益 Investment income >'&p>Ad)
其他业务收入 Other operating income xa <UM5eI
营业外收入 Non-operating income K
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补贴收入 Subsidy income dwDcR,z?a
其他业务支出 Other operating expenses mt,OniU= Q
营业外支出 Non-operating expenses 7ccO93Mz
所得税 Income tax C
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