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 。 x3tos!Y
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现金 Cash in hand E=$li
银行存款 Cash in bank /+JHnedK
其他货币资金-外埠存款Other monetary assets - cash in other cities 2|}`?bY]i`
其他货币资金-银行本票 Other monetary assets - cashier‘s check =tQ^t4_
其他货币资金-银行汇票 Other monetary assets - bank draft Mv_-JE9#>o
其他货币资金-信用卡 Other monetary assets - credit cards [$e\?c
其他货币资金-信用证保证金 Other monetary assets - L/C deposit rF\L}& Sw
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks S17 c#6vT
短期投资-债券投资 Investments - Short term - bonds #Mm1yXNu
短期投资-基金投资 Investments - Short term - funds pz0Q@ n/X
短期投资-其他投资 Investments - Short term - others P+<4w
短期投资跌价准备 Provision for short-term investment 6z2W N|78
长期股权投资-股票投资 Long term equity investment - stocks L&LAh&%{2
长期股权投资-其他股权投资 Long term equity investment - others F|bg2)|du8
长期债券投资-债券投资 Long term securities investemnt - bonds \ Dccf_(Pb
长期债券投资-其他债权投资 Long term securities investment - others >hv8zHOO:
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable r(OH
应收股利 Dividends receivable 35 d:r:
应收利息 Interest receivable q5#6PYIq
应收帐款 Trade debtors 4`zK`bRcK#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors VxW>XxG0
预付帐款 Prepayment 6R#.AD\
应收补贴款 Allowance receivable *|({(aZ
其他应收款 Other debtors 9][A1+"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z*e`2n#\
其他流动资产 Other current assets bR*}
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物资采购 Purchase 8;y\Ln?B
原材料 Raw materials I''X\/|
包装物 Packing materials 5b$QXO
低值易耗品 Low value consumbles o7kQ&w
材料成本差异 Material cost difference &6&$vF65c
自制半成品 Self-manufactured goods e !N%
库存商品 Finished goods @d_9NOmNT
商品进销差价 Difference between purchase & sales of commodities P X>>h}%
委托加工物资 Consigned processiong material r*f:%epB%
委托代销商品 Consignment-out KMP[Ledr
受托代销商品 Consignment-in 4|h>.^
分期收款发出商品 Goods on instalment sales AsO)BeUD
存货跌价准备 Provision for obsolete stocks v9MliD'
待摊费用 Prepaid expenses x\b+B
待处理流动资产损益 Unsettled G/L on current assets ge|Cvv
待处理固定资产损益 Unsettled G/L on fixed assets CF]#0*MI
委托贷款-本金 Consignment loan - principle FV\$M6
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委托贷款-利息 Consignment loan - interest Y/]J0D
委托贷款-减值准备 Consignment loan - provision Rja>N)MzBf
固定资产-房屋建筑物 Fixed assets - Buildings @m+FAdA 0
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4P=)u}{]^#
固定资产-运输设备 Fixed assets - Automobiles H,Yrk(O-
累计折旧 Accumulated depreciation eCwR
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固定资产减值准备 Impairment of fixed assets %`0*KMO3
工程物资-专用材料 Project material - specific materials ~F
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工程物资-专用设备 Project material - specific equipment C *]XQ1F4
工程物资-预付大型设备款 Project material - prepaid for equipment jwO7r0?\`G
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Lm7fz9F%
在建工程 Construction in progress 7VW
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在建工程减值准备 Impairment of construction in progress \me-#: Gu
固定资产清理 Disposal of fixed assets 5"z~BE7
无形资产-专利权 Intangible assets - patent >o5eyi
无形资产-非专利技术 Intangible assets - industrial property and know-how &uXu$)IZ
无形资产-商标权 Intangible assets - trademark rights :~\ y<
无形资产-土地使用权 Intangible assets - land use rights )F m'i&F_
无形资产-商誉 Intangible assets - goodwill d=/a{lP\
无形资产减值准备 Impairment of intangible assets wpa^]l
长期待摊费用 Deferred assets +m4?a\U
未确认融资费用 Unrecognized finance fees zTg&W7oz
其他长期资产 Other long term assets J=B,$4)9
递延税款借项 Deferred assets debits \:>eZl?
应付票据 Notes payable q],/%W
应付帐款 Trade creditors zv~b-Tp
预收帐款 Adanvances from customers D)bR-a_^
代销商品款 Consignment-in payables X!K:V~WG
其他应交款 Other payable to government ZG)6{WS
其他应付款 Other creditors /Y8{
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应付股利 Proposed dividends :tp{(MF
待转资产价值 Donated assets Q+Ya\1$6A
预计负债 Accrued liabilities ?<~P)aVVj
应付短期债券 Short-term debentures payable A
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其他流动负债 Other current liabilities 3$PGLM
预提费用 Accrued expenses BV
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应付工资 Payroll payable s=1w6ZLD
应付福利费 Welfare payable )]{&
短期借款-抵押借款 Bank loans - Short term - pledged VV"1I R
短期借款-信用借款 Bank loans - Short term - credit 2YpJ4.
短期借款-担保借款 Bank loans - Short term - guaranteed Y 016Xg5
一年内到期长期借款 Long term loans due within one year %$=}ePD
一年内到期长期应付款 Long term payable due within one year >:P-3#e*
长期借款 Bank loans - Long term X_#,5t=7
应付债券-债券面值 Bond payable - Par value 5mg] su
应付债券-债券溢价 Bond payable - Excess e@L?jBj8m
应付债券-债券折价 Bond payable - Discount o_?A^u
应付债券-应计利息 Bond payable - Accrued interest M~-jPY,+
长期应付款 Long term payable ^A$p)`KR
专项应付款 Specific payable l%v2O'h
其他长期负债 Other long term liabilities g42f*~l
应交税金-所得税 Tax payable - income tax ju(QSZ|;
应交税金-增值税 Tax payable - VAT gkld}t*U
应交税金-营业税 Tax payable - business tax e!
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应交税金-消费税 Tax payable - consumable tax zN>tSdNkI-
应交税金-其他 Tax payable - others *
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递延税款贷项 Deferred taxation credit ;\gHFG}
股本 Share capital W)2ZeH*
已归还投资 Investment returned fe7DS)U
利润分配-其他转入 Profit appropriation - other transfer in RaAvPIJa |
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b0[H{q-z{X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @mu=7_$U
利润分配-提取储备基金 Profit appropriation - reserve fund ThYHVJ[;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HKYJgx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b_-?ZmV^r
利润分配-利润归还投资 Profit appropriation - return investment by profit ){"-J&@?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~4u[\&Sh
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;1>)p x**
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jmva0K},SE
期初未分配利润 Retained earnings, beginning of the year H6i;MQ
资本公积-股本溢价 Capital surplus - share premium kT4Oal+4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]L9$JTGF`w
资本公积-接受现金捐赠 Capital surplus - cash donation Uf<IXx&;
资本公积-股权投资准备 Capital surplus - investment reserve K6e_RzP,.w
资本公积-拨款转入 Capital surplus - subsidiary Y1L7s H 9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others .u&GbM%Ga
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^26}8vt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o;7_*=i
盈余公积-储备基金 Surplus reserve - reserve fund 17@#"uT0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ib0@,y S[
主营业务收入 Sales #~:@H&f790
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax ql%]t~HR0
营业费用 Operating expenses +<\.z*
管理费用 General and administrative expenses AJR`ohh
财务费用 Financial expenses bs\7 juHt
投资收益 Investment income h . R bdG
其他业务收入 Other operating income yZqX[U
营业外收入 Non-operating income <ly.l]g
补贴收入 Subsidy income ,-_\Y hY>
其他业务支出 Other operating expenses Nt
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营业外支出 Non-operating expenses Yp8GW1@
所得税 Income tax Yb Dz{m
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