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 s'IB{lJ9
银行存款 Cash in bank /g!Xe]S
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其他货币资金-外埠存款Other monetary assets - cash in other cities ;lhW6;oI'
其他货币资金-银行本票 Other monetary assets - cashier‘s check JLjs`oqh
其他货币资金-银行汇票 Other monetary assets - bank draft bT|-G2g7Z
其他货币资金-信用卡 Other monetary assets - credit cards pr,1pqiAf
其他货币资金-信用证保证金 Other monetary assets - L/C deposit yMD0Tj5ZQ
其他货币资金-存出投资款 Other monetary assets - cash for investment ]v]:8>N
短期投资-股票投资 Investments - Short term - stocks Cn5;h(r
短期投资-债券投资 Investments - Short term - bonds ap"pQ[t;
短期投资-基金投资 Investments - Short term - funds giW9b_
短期投资-其他投资 Investments - Short term - others UQ@szE
短期投资跌价准备 Provision for short-term investment hb)C"q=
长期股权投资-股票投资 Long term equity investment - stocks l7IF9b$c
长期股权投资-其他股权投资 Long term equity investment - others HnsLYY\
长期债券投资-债券投资 Long term securities investemnt - bonds s vS)7]{cU
长期债券投资-其他债权投资 Long term securities investment - others %mzDmrzq
长期投资减值准备 Provision for long-term investment nHp$5|r<
应收票据 Notes receivable 'SrDc'?
应收股利 Dividends receivable 7+hc?H[&'
应收利息 Interest receivable Z/4bxO=m
应收帐款 Trade debtors "I{Lcn~!@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors x(~V7L>"i
预付帐款 Prepayment Z,M2vRj"qT
应收补贴款 Allowance receivable LZE9]Gd
其他应收款 Other debtors 7-\wr^ll3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors BJ
fBYH,M
其他流动资产 Other current assets j8rxhToC
物资采购 Purchase roe_H>
原材料 Raw materials =@X?$>'
包装物 Packing materials ?wn<F}UH
低值易耗品 Low value consumbles F6:LH,~8
材料成本差异 Material cost difference ?Jgqb3+!o
自制半成品 Self-manufactured goods P:1eWP
库存商品 Finished goods m#RMd,'X
商品进销差价 Difference between purchase & sales of commodities [MKt\(
委托加工物资 Consigned processiong material HIfi18
委托代销商品 Consignment-out !0):g/2h
受托代销商品 Consignment-in dX[Xe
分期收款发出商品 Goods on instalment sales vu*9(t)EC
存货跌价准备 Provision for obsolete stocks &b2@+/ F
待摊费用 Prepaid expenses u~mpZ"9$ 3
待处理流动资产损益 Unsettled G/L on current assets {?X +Yw
待处理固定资产损益 Unsettled G/L on fixed assets m93{K7O2e
委托贷款-本金 Consignment loan - principle fQ_tXY
委托贷款-利息 Consignment loan - interest PMvm4<
委托贷款-减值准备 Consignment loan - provision F`+S(APT8
固定资产-房屋建筑物 Fixed assets - Buildings M.C`nI4
固定资产-机器设备 Fixed assets - Plant and machinery v^[!NygShs
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures tlI]);iE,
固定资产-运输设备 Fixed assets - Automobiles th0>u.hJ
累计折旧 Accumulated depreciation |>>^Mol
固定资产减值准备 Impairment of fixed assets <YCR^?hJSi
工程物资-专用材料 Project material - specific materials (+BrC`
工程物资-专用设备 Project material - specific equipment %0f*OC
工程物资-预付大型设备款 Project material - prepaid for equipment L%pAEoSG
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sp0_f;bC
在建工程 Construction in progress `;m0GU68
在建工程减值准备 Impairment of construction in progress '}F9f?
固定资产清理 Disposal of fixed assets C?6q]k]r
无形资产-专利权 Intangible assets - patent X[?E{[@Z
无形资产-非专利技术 Intangible assets - industrial property and know-how EFu>
无形资产-商标权 Intangible assets - trademark rights x'%vL",%
无形资产-土地使用权 Intangible assets - land use rights !&v"+ K3lU
无形资产-商誉 Intangible assets - goodwill EvA8<o
无形资产减值准备 Impairment of intangible assets +hlR
长期待摊费用 Deferred assets ?~]mO
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未确认融资费用 Unrecognized finance fees iA'p!l|P
其他长期资产 Other long term assets gDX\ p>7
递延税款借项 Deferred assets debits 7CX5pRNL
应付票据 Notes payable Ie8K[ >
应付帐款 Trade creditors u =(.}
预收帐款 Adanvances from customers y35e3
代销商品款 Consignment-in payables nGTqW/k[+s
其他应交款 Other payable to government 0zA:?}
其他应付款 Other creditors wvr`~ e
应付股利 Proposed dividends .wtYostv
待转资产价值 Donated assets %@C$xM"
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable z
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其他流动负债 Other current liabilities w7<4D,hk
预提费用 Accrued expenses &Mz.i,Gh
应付工资 Payroll payable Q"oJhxS
应付福利费 Welfare payable 1X?q4D"
短期借款-抵押借款 Bank loans - Short term - pledged JNu+e#.Y
短期借款-信用借款 Bank loans - Short term - credit ;N
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短期借款-担保借款 Bank loans - Short term - guaranteed Yg1HvSw\
一年内到期长期借款 Long term loans due within one year eN m
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一年内到期长期应付款 Long term payable due within one year MA7&fNjB
长期借款 Bank loans - Long term %XXjQ5p
应付债券-债券面值 Bond payable - Par value obgO-d9l
应付债券-债券溢价 Bond payable - Excess LM!@LQAMY
应付债券-债券折价 Bond payable - Discount ~k ]$J|}za
应付债券-应计利息 Bond payable - Accrued interest /j\.~=,_
长期应付款 Long term payable ?.nD!S@
专项应付款 Specific payable n+Ng7
其他长期负债 Other long term liabilities +^4HCyW
应交税金-所得税 Tax payable - income tax ~y ?v
应交税金-增值税 Tax payable - VAT op_
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应交税金-营业税 Tax payable - business tax #Jfmt~ks'
应交税金-消费税 Tax payable - consumable tax 1_G+sDw$
应交税金-其他 Tax payable - others #*}cc
递延税款贷项 Deferred taxation credit xp"F)6
股本 Share capital os+]ct
已归还投资 Investment returned RRGs:h@;
利润分配-其他转入 Profit appropriation - other transfer in +n|@'= ]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t0T#Xb
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9}d^ll&
利润分配-提取储备基金 Profit appropriation - reserve fund 3C#Sr6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [Lf8*U"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z_Pq5
利润分配-利润归还投资 Profit appropriation - return investment by profit <?!%dV{z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \Oe8h#%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d ?,wEfwp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s 8lfW6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X@~R<
期初未分配利润 Retained earnings, beginning of the year ^pocbmg
资本公积-股本溢价 Capital surplus - share premium @
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve byIP]7Ld
资本公积-接受现金捐赠 Capital surplus - cash donation D#X&gE
资本公积-股权投资准备 Capital surplus - investment reserve {XLRrU!*
资本公积-拨款转入 Capital surplus - subsidiary nTz(
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation LlbE]_Z!U%
资本公积-其他 Capital surplus - others e~$aJO@B.R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "u"?~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JvtbGPz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,{#L i
盈余公积-储备基金 Surplus reserve - reserve fund V:1_k"zQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j|y"Lc
q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment x\5\KGw16
主营业务收入 Sales -qB{TA-.\
主营业务成本 Cost of sales F'njtrO3
主营业务税金及附加 Sales tax 4?aNJyV%&
营业费用 Operating expenses twql)lbx
管理费用 General and administrative expenses 8fQXif\z
财务费用 Financial expenses )oMMDHw\
投资收益 Investment income HgOrrewj
其他业务收入 Other operating income FW"gj\
营业外收入 Non-operating income ]Q{MF- EKj
补贴收入 Subsidy income 9Ljd
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其他业务支出 Other operating expenses y~r
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营业外支出 Non-operating expenses j.2
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所得税 Income tax ^FK-e;J
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