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 。 wVCZ=\L}
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现金 Cash in hand \AOVdnM:
银行存款 Cash in bank Qcu1&t\ C
其他货币资金-外埠存款Other monetary assets - cash in other cities be `\ O
其他货币资金-银行本票 Other monetary assets - cashier‘s check #RoGyrLo
其他货币资金-银行汇票 Other monetary assets - bank draft \D BtU7"v
其他货币资金-信用卡 Other monetary assets - credit cards wy&s~lpV,7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Oy$*ZG )
其他货币资金-存出投资款 Other monetary assets - cash for investment kUAj Q>
短期投资-股票投资 Investments - Short term - stocks CuPZ0
短期投资-债券投资 Investments - Short term - bonds vukI`(#
短期投资-基金投资 Investments - Short term - funds p=6Q0r|'
短期投资-其他投资 Investments - Short term - others ]}R\[F (_%
短期投资跌价准备 Provision for short-term investment XGZ1a/x;s
长期股权投资-股票投资 Long term equity investment - stocks rmc0dm&l]
长期股权投资-其他股权投资 Long term equity investment - others |yiM7U,i
长期债券投资-债券投资 Long term securities investemnt - bonds 5nIm7vlQm
长期债券投资-其他债权投资 Long term securities investment - others f.0~HnNg1
长期投资减值准备 Provision for long-term investment L.bR\fE
应收票据 Notes receivable 2.O;
应收股利 Dividends receivable MWGW[V;
应收利息 Interest receivable [E_6n$w
应收帐款 Trade debtors +DS_'Tmr
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors X
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预付帐款 Prepayment xd\k;nq
应收补贴款 Allowance receivable JB(~O
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其他应收款 Other debtors aG QC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WE\912j
其他流动资产 Other current assets ]ERPWW;^
物资采购 Purchase ZRO
原材料 Raw materials > Zo_-,
包装物 Packing materials PgAC3%M6
低值易耗品 Low value consumbles <R>qOX8
材料成本差异 Material cost difference TFWV(<
自制半成品 Self-manufactured goods aS?A3h4WM_
库存商品 Finished goods ?!1K@/!
商品进销差价 Difference between purchase & sales of commodities T1?fC)
委托加工物资 Consigned processiong material jdV E/5
委托代销商品 Consignment-out pZz?c/h-
受托代销商品 Consignment-in j}Lt"r2F
分期收款发出商品 Goods on instalment sales p= jD "lq
存货跌价准备 Provision for obsolete stocks 2'tZ9m
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待摊费用 Prepaid expenses iZGc'y
待处理流动资产损益 Unsettled G/L on current assets &Cp)\`[y
待处理固定资产损益 Unsettled G/L on fixed assets jx a?
委托贷款-本金 Consignment loan - principle :
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委托贷款-利息 Consignment loan - interest F>E'/r*
委托贷款-减值准备 Consignment loan - provision M >Yx_)<U
固定资产-房屋建筑物 Fixed assets - Buildings TTpK8cC
固定资产-机器设备 Fixed assets - Plant and machinery lN*O</L,"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures fb[f
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固定资产-运输设备 Fixed assets - Automobiles to9
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累计折旧 Accumulated depreciation D
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固定资产减值准备 Impairment of fixed assets qQ[&FjTO`
工程物资-专用材料 Project material - specific materials #p}I 84Q
工程物资-专用设备 Project material - specific equipment ECqcK~h#E
工程物资-预付大型设备款 Project material - prepaid for equipment w+gA3Dg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production jSp4eq
在建工程 Construction in progress ENm\1
在建工程减值准备 Impairment of construction in progress i>i@r ;:|
固定资产清理 Disposal of fixed assets lDd+.44V:
无形资产-专利权 Intangible assets - patent |H 0+.f;
无形资产-非专利技术 Intangible assets - industrial property and know-how ST1PSuC~
无形资产-商标权 Intangible assets - trademark rights &yN@(P)
无形资产-土地使用权 Intangible assets - land use rights udM<jY]5p
无形资产-商誉 Intangible assets - goodwill cx M=#Go
无形资产减值准备 Impairment of intangible assets =z^v)=uhp
长期待摊费用 Deferred assets 74hGkf^S
未确认融资费用 Unrecognized finance fees ,2S w6u
其他长期资产 Other long term assets 8nw_Jatk1
递延税款借项 Deferred assets debits oUXu;@l
应付票据 Notes payable _P.+[RS@
应付帐款 Trade creditors JaP2Q} &B
预收帐款 Adanvances from customers yg\bCvL&
代销商品款 Consignment-in payables Lw<?e;
其他应交款 Other payable to government thcj_BZ8
其他应付款 Other creditors o^%4w>|
应付股利 Proposed dividends n Bv|5$w:
待转资产价值 Donated assets VqV6)6
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable 9{_D"h}}
其他流动负债 Other current liabilities ;*ebq'D([
预提费用 Accrued expenses w%;Z`Xn&u
应付工资 Payroll payable S@;>lw,s!
应付福利费 Welfare payable gE'b.04Y9i
短期借款-抵押借款 Bank loans - Short term - pledged "mr;!"LA
短期借款-信用借款 Bank loans - Short term - credit n_vopDMm
短期借款-担保借款 Bank loans - Short term - guaranteed +[@Ug`5M
一年内到期长期借款 Long term loans due within one year |uVhfD=NG
一年内到期长期应付款 Long term payable due within one year VE1 B"s</
长期借款 Bank loans - Long term z%5i ^P
应付债券-债券面值 Bond payable - Par value 'aMT^w4if)
应付债券-债券溢价 Bond payable - Excess u6h"=l{
应付债券-债券折价 Bond payable - Discount f@&C
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应付债券-应计利息 Bond payable - Accrued interest tep_g4CQR_
长期应付款 Long term payable &g;4;)p*8
专项应付款 Specific payable *kE2d{h^=C
其他长期负债 Other long term liabilities \
a18Hp|%
应交税金-所得税 Tax payable - income tax QWG?^T
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应交税金-增值税 Tax payable - VAT ~]8bTw@
应交税金-营业税 Tax payable - business tax i2`i5&*
应交税金-消费税 Tax payable - consumable tax pn?c6KvO
应交税金-其他 Tax payable - others ] )D\ws)a9
递延税款贷项 Deferred taxation credit pv1J6
股本 Share capital ciO^2X
已归还投资 Investment returned Tx"}]AyB6
利润分配-其他转入 Profit appropriation - other transfer in .6S]\dp7~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~jMdM~}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %tiFx:F+
利润分配-提取储备基金 Profit appropriation - reserve fund d51l7't
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k @'85A`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j;@7V4'
利润分配-利润归还投资 Profit appropriation - return investment by profit Iu`eQG
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KY$6=/?U_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Qag@#!&n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends e!wBNcG2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \Ku6gEy
期初未分配利润 Retained earnings, beginning of the year NMb`d0;(
资本公积-股本溢价 Capital surplus - share premium %toxZ}OP
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2}:scag
资本公积-接受现金捐赠 Capital surplus - cash donation M?pu7wa
资本公积-股权投资准备 Capital surplus - investment reserve |u,2A1
资本公积-拨款转入 Capital surplus - subsidiary Fn0Rq9 /@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >Z
ZX]#=I
资本公积-其他 Capital surplus - others Hp;Dp!PLa
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `vWFTv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *fVs|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J@'}lG
盈余公积-储备基金 Surplus reserve - reserve fund u(V4KUk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund DPR=Xls
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bJ8G5QU
主营业务收入 Sales m5Gt8Z 6a
主营业务成本 Cost of sales AG6tt
主营业务税金及附加 Sales tax 6(
TG/J
营业费用 Operating expenses =\H.C@r
管理费用 General and administrative expenses
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财务费用 Financial expenses H ^P uC (
投资收益 Investment income 1MV\Jm
其他业务收入 Other operating income gf2<dEff
营业外收入 Non-operating income DP`$gd
补贴收入 Subsidy income ]l.y/pRP5[
其他业务支出 Other operating expenses J2VhheL`J
营业外支出 Non-operating expenses l%]S7|PKx
所得税 Income tax mf]1mG})
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