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 。 =3_I;Lw
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现金 Cash in hand b$l@Z&[]
银行存款 Cash in bank >RG
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其他货币资金-外埠存款Other monetary assets - cash in other cities N~=p+Ow[H
其他货币资金-银行本票 Other monetary assets - cashier‘s check -WWa`,:
其他货币资金-银行汇票 Other monetary assets - bank draft _%?}e|epy
其他货币资金-信用卡 Other monetary assets - credit cards Rs$k3
其他货币资金-信用证保证金 Other monetary assets - L/C deposit y9cW&rDH
其他货币资金-存出投资款 Other monetary assets - cash for investment )}0(7z
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短期投资-股票投资 Investments - Short term - stocks 2,{m>fF
短期投资-债券投资 Investments - Short term - bonds KnaQhZ
短期投资-基金投资 Investments - Short term - funds )[.FUx
短期投资-其他投资 Investments - Short term - others `b=?z%LuT
短期投资跌价准备 Provision for short-term investment }S\ \"SBC
长期股权投资-股票投资 Long term equity investment - stocks -R?~Yysd7K
长期股权投资-其他股权投资 Long term equity investment - others $Y5R^Y
长期债券投资-债券投资 Long term securities investemnt - bonds z
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长期债券投资-其他债权投资 Long term securities investment - others ,edX;`#
长期投资减值准备 Provision for long-term investment Uf}s6#
应收票据 Notes receivable F4xYfbwY"]
应收股利 Dividends receivable s5_[[:c=^
应收利息 Interest receivable ,B_Nz}\8
应收帐款 Trade debtors wR@&C\}9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8J-$+ ;
预付帐款 Prepayment d9^ uEz(
应收补贴款 Allowance receivable 0>}
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其他应收款 Other debtors 9tDo5
29
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6 9_etv
其他流动资产 Other current assets -r )Q| U
物资采购 Purchase NokAP|<y
原材料 Raw materials iG( )"^G
包装物 Packing materials P~HzNC
低值易耗品 Low value consumbles Cbv$O o*
材料成本差异 Material cost difference =~}\g;K1Q
自制半成品 Self-manufactured goods A\nL(Nd
库存商品 Finished goods Nj4=
商品进销差价 Difference between purchase & sales of commodities biLx-F c
委托加工物资 Consigned processiong material 'id]<<F
委托代销商品 Consignment-out q$6fb)2I]e
受托代销商品 Consignment-in IhoV80b
分期收款发出商品 Goods on instalment sales In<L?U?([D
存货跌价准备 Provision for obsolete stocks do@`(f3g
待摊费用 Prepaid expenses 7VQ|3`!<
待处理流动资产损益 Unsettled G/L on current assets yE1M+x./
待处理固定资产损益 Unsettled G/L on fixed assets I-<U u2
委托贷款-本金 Consignment loan - principle d~n|F|`:
委托贷款-利息 Consignment loan - interest rG)K?
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委托贷款-减值准备 Consignment loan - provision O7 5^(keW
固定资产-房屋建筑物 Fixed assets - Buildings EX zA(igS
固定资产-机器设备 Fixed assets - Plant and machinery -]HPDN,OB
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x$ z9:'U
固定资产-运输设备 Fixed assets - Automobiles vcm66J.14
累计折旧 Accumulated depreciation <\40?*2
固定资产减值准备 Impairment of fixed assets r$7fw}'I
工程物资-专用材料 Project material - specific materials /<ODP6Yy;
工程物资-专用设备 Project material - specific equipment 7L2$(d4
工程物资-预付大型设备款 Project material - prepaid for equipment |Rk9
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production g+'=#NS}
在建工程 Construction in progress "*E06=fiG
在建工程减值准备 Impairment of construction in progress E$!0h_.(
固定资产清理 Disposal of fixed assets aLa{zB
无形资产-专利权 Intangible assets - patent BOqu$f+
无形资产-非专利技术 Intangible assets - industrial property and know-how ++{,1wY\
无形资产-商标权 Intangible assets - trademark rights ;;
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无形资产-土地使用权 Intangible assets - land use rights 'VVEd[
无形资产-商誉 Intangible assets - goodwill m+&)eQ:
无形资产减值准备 Impairment of intangible assets MC=pN(l
长期待摊费用 Deferred assets LEu_RU?
未确认融资费用 Unrecognized finance fees 9Q)9*nHe
其他长期资产 Other long term assets ^&^~LKl~
递延税款借项 Deferred assets debits ]nmVT~lBe"
应付票据 Notes payable NmbA~i
应付帐款 Trade creditors 9&]g2iT P
预收帐款 Adanvances from customers ?4QX;s7
代销商品款 Consignment-in payables FZdZGK
其他应交款 Other payable to government R1A|g=kF
其他应付款 Other creditors V!^5#A<
应付股利 Proposed dividends ,dyCuH!B
待转资产价值 Donated assets z#DgoA
预计负债 Accrued liabilities /<"<N<X
应付短期债券 Short-term debentures payable bm`x;M^M
其他流动负债 Other current liabilities uB&um*DP
预提费用 Accrued expenses
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应付工资 Payroll payable G%Dhj)2}
应付福利费 Welfare payable y+jOk6)W75
短期借款-抵押借款 Bank loans - Short term - pledged qpjG_G5/
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed p0r:U<&
一年内到期长期借款 Long term loans due within one year mEh([ZnY
一年内到期长期应付款 Long term payable due within one year Ih RWa|{I
长期借款 Bank loans - Long term g$CWGB*%lm
应付债券-债券面值 Bond payable - Par value :9c[J$R4
应付债券-债券溢价 Bond payable - Excess MTyBGrs(
应付债券-债券折价 Bond payable - Discount wgETL|3-
应付债券-应计利息 Bond payable - Accrued interest A.[~}ywH
长期应付款 Long term payable @cc4]
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专项应付款 Specific payable ()cqax4
其他长期负债 Other long term liabilities a%FM)/oI|T
应交税金-所得税 Tax payable - income tax ^*-6PV#Z
应交税金-增值税 Tax payable - VAT d<,'9/a>
应交税金-营业税 Tax payable - business tax hv4om+
应交税金-消费税 Tax payable - consumable tax B:?MMXB
应交税金-其他 Tax payable - others * |dz.Tr
递延税款贷项 Deferred taxation credit VyF|d
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股本 Share capital 1ha
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已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in o$Jop"To
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $27QY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B)!ty"
利润分配-提取储备基金 Profit appropriation - reserve fund _/\U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ()\=(n!J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZUg~8VVe
利润分配-利润归还投资 Profit appropriation - return investment by profit n^xB_DJ~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #?^%#"~4H
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _`Lv@T.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gS
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W08rGY
期初未分配利润 Retained earnings, beginning of the year V]{^}AKc
资本公积-股本溢价 Capital surplus - share premium k1h>8z.Tg
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YU]|N'mL2
资本公积-接受现金捐赠 Capital surplus - cash donation ORdS|y;:
资本公积-股权投资准备 Capital surplus - investment reserve /
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资本公积-拨款转入 Capital surplus - subsidiary B)v|A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Kn#CIFbBN
资本公积-其他 Capital surplus - others awC:{5R8v
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c04;2gR
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p)k5Uh"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1x'H#
盈余公积-储备基金 Surplus reserve - reserve fund kMJA#{<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .,l4pA9v
盈余公积-利润归还投资 Surplus reserve - reture investment by investment l.iT+
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主营业务收入 Sales jl)7Jd
主营业务成本 Cost of sales zKllwIfi
主营业务税金及附加 Sales tax 8aMmz!S
营业费用 Operating expenses C{<dzooz
管理费用 General and administrative expenses z&Kh$ $)[
财务费用 Financial expenses P/ XO5`
投资收益 Investment income s`$YY_
其他业务收入 Other operating income K'@lXA:
营业外收入 Non-operating income FpYeuH
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补贴收入 Subsidy income <aRsogu"P
其他业务支出 Other operating expenses o"19{D^.
营业外支出 Non-operating expenses `P43O gA
所得税 Income tax *U}cj A:ZN
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