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 。 gPF5|% 3)
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现金 Cash in hand %kL]-Z
银行存款 Cash in bank 28O 3N;a
其他货币资金-外埠存款Other monetary assets - cash in other cities vnH[D)`@
其他货币资金-银行本票 Other monetary assets - cashier‘s check dwz{Yw(
其他货币资金-银行汇票 Other monetary assets - bank draft L87=*_!B;
其他货币资金-信用卡 Other monetary assets - credit cards !L@^Zgs|@?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {oRR]>
其他货币资金-存出投资款 Other monetary assets - cash for investment X_#,5t=7
短期投资-股票投资 Investments - Short term - stocks )P9&I.a8
短期投资-债券投资 Investments - Short term - bonds ;c|G
短期投资-基金投资 Investments - Short term - funds 2x:aMWh
短期投资-其他投资 Investments - Short term - others @.l?V6g9T
短期投资跌价准备 Provision for short-term investment iQz
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长期股权投资-股票投资 Long term equity investment - stocks GL3ol
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长期股权投资-其他股权投资 Long term equity investment - others P|;=dX#-
长期债券投资-债券投资 Long term securities investemnt - bonds 1VB{dgr
长期债券投资-其他债权投资 Long term securities investment - others :.?%e{7
长期投资减值准备 Provision for long-term investment -}P/<cu:
应收票据 Notes receivable AUPTtc`#Y
应收股利 Dividends receivable E\XD~
应收利息 Interest receivable MXynv";<H
应收帐款 Trade debtors i~.9B7hdE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors PZhpp"
预付帐款 Prepayment }bYk#6KX
应收补贴款 Allowance receivable ;{ESo?$*
其他应收款 Other debtors v Yw$m#@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8~v E
其他流动资产 Other current assets ux1SQ8C *
物资采购 Purchase B2)SNhF2Y
原材料 Raw materials eG%Q
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包装物 Packing materials )
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低值易耗品 Low value consumbles 7_ao?}g
材料成本差异 Material cost difference |oTA$bln
自制半成品 Self-manufactured goods o'!WW
库存商品 Finished goods 6"
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商品进销差价 Difference between purchase & sales of commodities z[De?8=)
委托加工物资 Consigned processiong material H6i;MQ
委托代销商品 Consignment-out kT4Oal+4
受托代销商品 Consignment-in u;=a=>05IR
分期收款发出商品 Goods on instalment sales {KM5pK?,BJ
存货跌价准备 Provision for obsolete stocks 8% `Jf`
待摊费用 Prepaid expenses );*#s~R
待处理流动资产损益 Unsettled G/L on current assets A9ru]|?
待处理固定资产损益 Unsettled G/L on fixed assets 9Xeg&Z|!
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest K5:>
委托贷款-减值准备 Consignment loan - provision ZR@PqS+O/
固定资产-房屋建筑物 Fixed assets - Buildings ;p/$9b.0:
固定资产-机器设备 Fixed assets - Plant and machinery j4!oBSp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h|XLL|:
固定资产-运输设备 Fixed assets - Automobiles "yc@_+"\+
累计折旧 Accumulated depreciation $D~vuA7
固定资产减值准备 Impairment of fixed assets wQ~F%rQ$
工程物资-专用材料 Project material - specific materials ec"+Il
工程物资-专用设备 Project material - specific equipment 75RQ\_zDu
工程物资-预付大型设备款 Project material - prepaid for equipment H@BU/{
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .eG_>2'1
在建工程 Construction in progress o 9{~F`{p
在建工程减值准备 Impairment of construction in progress jt4c*0z
固定资产清理 Disposal of fixed assets +4m~D`fqt[
无形资产-专利权 Intangible assets - patent UeN+}`!l
无形资产-非专利技术 Intangible assets - industrial property and know-how lb[\Lzdvmu
无形资产-商标权 Intangible assets - trademark rights P |kfPohI=
无形资产-土地使用权 Intangible assets - land use rights !F~*Q2PZ9
无形资产-商誉 Intangible assets - goodwill ;8>
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无形资产减值准备 Impairment of intangible assets E:S (v
长期待摊费用 Deferred assets qn#f:xltu
未确认融资费用 Unrecognized finance fees +G[N
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其他长期资产 Other long term assets I9E]zoj8
递延税款借项 Deferred assets debits 0v'FE35~s
应付票据 Notes payable aW7)}"j4
应付帐款 Trade creditors 9zD^4j7
预收帐款 Adanvances from customers GHR,KB7 xM
代销商品款 Consignment-in payables 9{XC9\~
其他应交款 Other payable to government wU)vJsOq
其他应付款 Other creditors %TA@-tK=
应付股利 Proposed dividends i9quP"
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待转资产价值 Donated assets <jHo2U8/"s
预计负债 Accrued liabilities Q:sw*7"F
应付短期债券 Short-term debentures payable Bd-@@d.H<
其他流动负债 Other current liabilities Z{spo=
预提费用 Accrued expenses R[{s\
应付工资 Payroll payable qo62!q
应付福利费 Welfare payable }='1<~0
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit !(-S?*64l
短期借款-担保借款 Bank loans - Short term - guaranteed G$!JJ.
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一年内到期长期借款 Long term loans due within one year ^Yu%JCN8g
一年内到期长期应付款 Long term payable due within one year T{Y;-m
长期借款 Bank loans - Long term n0<I
应付债券-债券面值 Bond payable - Par value 2'5%EQW;0y
应付债券-债券溢价 Bond payable - Excess GV(@(bI*
应付债券-债券折价 Bond payable - Discount ~x 0x.-^A
应付债券-应计利息 Bond payable - Accrued interest fC^POLn[f
长期应付款 Long term payable
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专项应付款 Specific payable c&n.JV
其他长期负债 Other long term liabilities 6;vfl*
应交税金-所得税 Tax payable - income tax @?\[M9yK
应交税金-增值税 Tax payable - VAT wSd o7Lb
应交税金-营业税 Tax payable - business tax y{]iwO;
应交税金-消费税 Tax payable - consumable tax n*vzp?+Y
应交税金-其他 Tax payable - others '+*{u]\
递延税款贷项 Deferred taxation credit (_'Efpg|
股本 Share capital Hj^_Cp]@*
已归还投资 Investment returned 'Z=8no`
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利润分配-其他转入 Profit appropriation - other transfer in f*&
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P<{N)H 2r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T`gR&n<D
利润分配-提取储备基金 Profit appropriation - reserve fund t>izcO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -=CZhp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1Xj>kE:
利润分配-利润归还投资 Profit appropriation - return investment by profit Uel^rfE`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fkmN?CU{1%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y}Gf%Xi,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "g>, X[g
期初未分配利润 Retained earnings, beginning of the year F;;\I
资本公积-股本溢价 Capital surplus - share premium G>yTv`-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E ) iEWc
资本公积-接受现金捐赠 Capital surplus - cash donation haW*W=kv)
资本公积-股权投资准备 Capital surplus - investment reserve j`A 3N7;
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8C(@a[
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资本公积-其他 Capital surplus - others L5-Kw+t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l'0fRQc
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c mI&R(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >p;cbp[ht
盈余公积-储备基金 Surplus reserve - reserve fund L?slIGp%-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tz{f5c&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N(@B3%H2/J
主营业务收入 Sales MmPLJ
主营业务成本 Cost of sales Q5~
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主营业务税金及附加 Sales tax [~#]p9|L
营业费用 Operating expenses s2rwFj8 |
管理费用 General and administrative expenses yE4X6
财务费用 Financial expenses "{F
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投资收益 Investment income r[}5<S Q
其他业务收入 Other operating income OELh6R
营业外收入 Non-operating income W+&<C#1|]
补贴收入 Subsidy income />,KWHR|:
其他业务支出 Other operating expenses |}
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营业外支出 Non-operating expenses 7 _*k<W7|
所得税 Income tax 3!:?OUhx
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