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 。 -_B*~M/vV`
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现金 Cash in hand Y\s@'UoVN
银行存款 Cash in bank |SCO9,Fs
其他货币资金-外埠存款Other monetary assets - cash in other cities 8^kw
其他货币资金-银行本票 Other monetary assets - cashier‘s check h^cM#L^B
其他货币资金-银行汇票 Other monetary assets - bank draft yH irm|o
其他货币资金-信用卡 Other monetary assets - credit cards c1c8):o+V
其他货币资金-信用证保证金 Other monetary assets - L/C deposit G8j$&1`:
其他货币资金-存出投资款 Other monetary assets - cash for investment I t",WFE.
短期投资-股票投资 Investments - Short term - stocks |
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短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds Rkgpa/te"
短期投资-其他投资 Investments - Short term - others NU O9,
短期投资跌价准备 Provision for short-term investment \Gg6&:Ua
长期股权投资-股票投资 Long term equity investment - stocks Ubv<3syR'
长期股权投资-其他股权投资 Long term equity investment - others n{aD4&
长期债券投资-债券投资 Long term securities investemnt - bonds Tw8$6KUW
长期债券投资-其他债权投资 Long term securities investment - others `StlG=TB8
长期投资减值准备 Provision for long-term investment F8KSB"!NR
应收票据 Notes receivable ]U82A**n
应收股利 Dividends receivable ("?V|
应收利息 Interest receivable s>ilxLSX]
应收帐款 Trade debtors JZB7?@h%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors DY1UP(y
预付帐款 Prepayment N
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应收补贴款 Allowance receivable
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其他应收款 Other debtors f<?v
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +K {
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其他流动资产 Other current assets p%[/
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物资采购 Purchase R
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原材料 Raw materials v;1<K@UT
包装物 Packing materials },+ &y^
低值易耗品 Low value consumbles )H8Rfn?
材料成本差异 Material cost difference EZypqe):/C
自制半成品 Self-manufactured goods sN"<baZ
库存商品 Finished goods n
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商品进销差价 Difference between purchase & sales of commodities dg-nv]7
委托加工物资 Consigned processiong material Yv>kToa\^
委托代销商品 Consignment-out 0o7*5| T4
受托代销商品 Consignment-in c&X2k\
分期收款发出商品 Goods on instalment sales v[57LB
存货跌价准备 Provision for obsolete stocks C%H{"
待摊费用 Prepaid expenses vY)5<z&
待处理流动资产损益 Unsettled G/L on current assets m9M#)<@*
待处理固定资产损益 Unsettled G/L on fixed assets 4h~CDy%_
委托贷款-本金 Consignment loan - principle #q?'<''d,
委托贷款-利息 Consignment loan - interest -c4g;;%
委托贷款-减值准备 Consignment loan - provision cao=O
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固定资产-房屋建筑物 Fixed assets - Buildings =Z}$X:
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固定资产-机器设备 Fixed assets - Plant and machinery K,j'!VQA4g
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S\io5|P
固定资产-运输设备 Fixed assets - Automobiles v(=?@tF}E
累计折旧 Accumulated depreciation }JI@f14
固定资产减值准备 Impairment of fixed assets H< 51dJn~
工程物资-专用材料 Project material - specific materials 4 '"C8vw.
工程物资-专用设备 Project material - specific equipment /x q^]0xy
工程物资-预付大型设备款 Project material - prepaid for equipment 37<^Oly!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mSeCXCrZlI
在建工程 Construction in progress Opavno%&
在建工程减值准备 Impairment of construction in progress <
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固定资产清理 Disposal of fixed assets v9*31Jx
无形资产-专利权 Intangible assets - patent V$0mcwH
无形资产-非专利技术 Intangible assets - industrial property and know-how P_}wjz}9ZX
无形资产-商标权 Intangible assets - trademark rights q]Vxf!0*>
无形资产-土地使用权 Intangible assets - land use rights ,i)wS1@
无形资产-商誉 Intangible assets - goodwill x4bmV@b
无形资产减值准备 Impairment of intangible assets N2 4J!L
长期待摊费用 Deferred assets ;-kC&GZf
未确认融资费用 Unrecognized finance fees O#MaZ.=
其他长期资产 Other long term assets r:3h2J[_
递延税款借项 Deferred assets debits cY]BtJ#
应付票据 Notes payable D,\hRQ
应付帐款 Trade creditors WF] |-)vw
预收帐款 Adanvances from customers ;x.5_Xw{.
代销商品款 Consignment-in payables }i$ER,hXh
其他应交款 Other payable to government 9x`1VR
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其他应付款 Other creditors tJ$gH;
应付股利 Proposed dividends X{Ij30Bmv
待转资产价值 Donated assets Y[!s:3\f
预计负债 Accrued liabilities { k>T*/
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities Y6G`p
预提费用 Accrued expenses I
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应付工资 Payroll payable G,!{Q''w
应付福利费 Welfare payable wU(p_G3
短期借款-抵押借款 Bank loans - Short term - pledged u+
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短期借款-信用借款 Bank loans - Short term - credit >t#5eT`_ w
短期借款-担保借款 Bank loans - Short term - guaranteed 9CG&MvF c
一年内到期长期借款 Long term loans due within one year = IJ}b=:
一年内到期长期应付款 Long term payable due within one year ^u(-v/D9
长期借款 Bank loans - Long term 7bk`u'0%
应付债券-债券面值 Bond payable - Par value E5q t~:C|
应付债券-债券溢价 Bond payable - Excess BEtFFi6ot
应付债券-债券折价 Bond payable - Discount mor[AJ
应付债券-应计利息 Bond payable - Accrued interest AO]k*N,N
长期应付款 Long term payable sm Kp3_r
专项应付款 Specific payable (<2!^v0.M
其他长期负债 Other long term liabilities ~jJF&*)
应交税金-所得税 Tax payable - income tax 6t=)1T
应交税金-增值税 Tax payable - VAT `{%ImXQF
应交税金-营业税 Tax payable - business tax hx! :F"#
应交税金-消费税 Tax payable - consumable tax G5hf m-
应交税金-其他 Tax payable - others <!=:{&d%
递延税款贷项 Deferred taxation credit /Z~5bb
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股本 Share capital !K6:5V
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已归还投资 Investment returned +2+|zXmT
利润分配-其他转入 Profit appropriation - other transfer in %mAwK<MY`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <ivq}(%72
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c
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利润分配-提取储备基金 Profit appropriation - reserve fund kho$At)V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j^.|^q<Y
利润分配-利润归还投资 Profit appropriation - return investment by profit !Qq~lAJO;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;#L]7ZY9:-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +w?-#M#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OP|X-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2y IDyo
期初未分配利润 Retained earnings, beginning of the year 5,|of{8
资本公积-股本溢价 Capital surplus - share premium &z05h<]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r{{5@
资本公积-接受现金捐赠 Capital surplus - cash donation dTWcn7C
资本公积-股权投资准备 Capital surplus - investment reserve eus@;l*
资本公积-拨款转入 Capital surplus - subsidiary rgo!t028^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 87F]a3
资本公积-其他 Capital surplus - others yU>ucuF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !?" pnKb}
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c*r@
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1{Ik.O)
盈余公积-储备基金 Surplus reserve - reserve fund CF6qEG6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund p7W9?b9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~l('ly
主营业务收入 Sales tkQrxa|
主营业务成本 Cost of sales cv;2zq=T
主营业务税金及附加 Sales tax Wcbm,O4u
营业费用 Operating expenses ~x[(1
管理费用 General and administrative expenses \!"3yd
财务费用 Financial expenses &oE'|^G
投资收益 Investment income 85q!FpuH
其他业务收入 Other operating income mA#;6?6
营业外收入 Non-operating income cqaq~
补贴收入 Subsidy income )X3
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其他业务支出 Other operating expenses E5?$=cL?
营业外支出 Non-operating expenses 'Z|Czd8E
所得税 Income tax r?9".H
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