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 。 |;ycEB1
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现金 Cash in hand kM|akG
银行存款 Cash in bank pbKDtqSnz
其他货币资金-外埠存款Other monetary assets - cash in other cities Fh9`
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其他货币资金-银行本票 Other monetary assets - cashier‘s check D`0II=
其他货币资金-银行汇票 Other monetary assets - bank draft e@*Gnh<&
其他货币资金-信用卡 Other monetary assets - credit cards w'K\}G~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit mza1Q~<
其他货币资金-存出投资款 Other monetary assets - cash for investment J/8aDr(+
短期投资-股票投资 Investments - Short term - stocks )X
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短期投资-债券投资 Investments - Short term - bonds /lkIbmV
短期投资-基金投资 Investments - Short term - funds ]=
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短期投资-其他投资 Investments - Short term - others dbSIC[q
短期投资跌价准备 Provision for short-term investment 2+
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长期股权投资-股票投资 Long term equity investment - stocks {EGiGwpf
长期股权投资-其他股权投资 Long term equity investment - others P}N%**>`
长期债券投资-债券投资 Long term securities investemnt - bonds 1i4KZ"A5+
长期债券投资-其他债权投资 Long term securities investment - others 9
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长期投资减值准备 Provision for long-term investment /
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应收票据 Notes receivable .9+"rK}u
应收股利 Dividends receivable qY`)W[
应收利息 Interest receivable Mz#
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应收帐款 Trade debtors u
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors GLQ1rT
预付帐款 Prepayment su/l'p'
应收补贴款 Allowance receivable CdlE"Ye
其他应收款 Other debtors o$oW-U
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z
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其他流动资产 Other current assets qEPvV
物资采购 Purchase p;`jmF
原材料 Raw materials lHv;C*(_=
包装物 Packing materials .x5Yfe
低值易耗品 Low value consumbles &!]$#
材料成本差异 Material cost difference a_4Ny
自制半成品 Self-manufactured goods wO&`3Q3~$
库存商品 Finished goods h2ewYe<87`
商品进销差价 Difference between purchase & sales of commodities :&}(?=<R}L
委托加工物资 Consigned processiong material _O2},9L n
委托代销商品 Consignment-out 7tMV*{+Z
受托代销商品 Consignment-in x$d3f
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分期收款发出商品 Goods on instalment sales I=6\z^:
存货跌价准备 Provision for obsolete stocks _'0HkT{I
待摊费用 Prepaid expenses m5Q,RwJ!xK
待处理流动资产损益 Unsettled G/L on current assets rM#jxAb
待处理固定资产损益 Unsettled G/L on fixed assets _7#Ng@#\
委托贷款-本金 Consignment loan - principle ZQ9!k*
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委托贷款-利息 Consignment loan - interest 3P~I'FQ
委托贷款-减值准备 Consignment loan - provision Wz}RJC7p
固定资产-房屋建筑物 Fixed assets - Buildings <uDEDb1|l
固定资产-机器设备 Fixed assets - Plant and machinery [H)NkR;I
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "_]n_[t2C
固定资产-运输设备 Fixed assets - Automobiles I1yZ7QY
累计折旧 Accumulated depreciation 2Un~Iy
固定资产减值准备 Impairment of fixed assets A9\m.3jo
工程物资-专用材料 Project material - specific materials vJVL%,7
工程物资-专用设备 Project material - specific equipment L&ySXc=
工程物资-预付大型设备款 Project material - prepaid for equipment /2pf*\u
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production X>:@`}bq
在建工程 Construction in progress }NW^?37
在建工程减值准备 Impairment of construction in progress \?7)oFNz
固定资产清理 Disposal of fixed assets L ?g|:
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how h
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无形资产-商标权 Intangible assets - trademark rights n#t{3qzpD
无形资产-土地使用权 Intangible assets - land use rights BlUl5mP}>
无形资产-商誉 Intangible assets - goodwill IXNcn@tN
无形资产减值准备 Impairment of intangible assets y}*rRm.:
长期待摊费用 Deferred assets jOj`S%7
未确认融资费用 Unrecognized finance fees S453oG"
其他长期资产 Other long term assets 8 P85qa@w
递延税款借项 Deferred assets debits y
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应付票据 Notes payable L9nv05B
应付帐款 Trade creditors 6*cG>I.Z
预收帐款 Adanvances from customers l{F^"_U
代销商品款 Consignment-in payables rq?:I:0
其他应交款 Other payable to government i <0H W
其他应付款 Other creditors {$z )7s
应付股利 Proposed dividends <
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待转资产价值 Donated assets c;c'E&9P]
预计负债 Accrued liabilities Ab`mID:
应付短期债券 Short-term debentures payable .}>d[},F
其他流动负债 Other current liabilities )j(13faW|
预提费用 Accrued expenses 7|LJwXQ-
应付工资 Payroll payable hNs97
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应付福利费 Welfare payable :=vB|Ch:~
短期借款-抵押借款 Bank loans - Short term - pledged im{'PgiR
短期借款-信用借款 Bank loans - Short term - credit =KqcWN3k
短期借款-担保借款 Bank loans - Short term - guaranteed T.O^40y
一年内到期长期借款 Long term loans due within one year y>wrm:b-O
一年内到期长期应付款 Long term payable due within one year >ch{u{i6
长期借款 Bank loans - Long term $s<,xY 9
应付债券-债券面值 Bond payable - Par value D|m6gP;P
应付债券-债券溢价 Bond payable - Excess LW6&^S?4{
应付债券-债券折价 Bond payable - Discount KD?~ hpg
应付债券-应计利息 Bond payable - Accrued interest T)wc{C9w
长期应付款 Long term payable XzI c<81Z
专项应付款 Specific payable 0jCYOl
其他长期负债 Other long term liabilities #R$d6N[H
应交税金-所得税 Tax payable - income tax v(
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应交税金-增值税 Tax payable - VAT Qb}7lm{r
应交税金-营业税 Tax payable - business tax `3+yu'
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应交税金-消费税 Tax payable - consumable tax uU(G &:@
应交税金-其他 Tax payable - others \hN\px
递延税款贷项 Deferred taxation credit Jcf'Zw"\
股本 Share capital a7'.*H]
已归还投资 Investment returned lxoc.KDtR
利润分配-其他转入 Profit appropriation - other transfer in aiVd^(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #~?Q?"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {wMw$Fvf
利润分配-提取储备基金 Profit appropriation - reserve fund >!O3 jb k
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~01
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @w&VI6
利润分配-利润归还投资 Profit appropriation - return investment by profit OJ8 ac6cJ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,ButNBv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #-
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^|y6oj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }M?\BH&
期初未分配利润 Retained earnings, beginning of the year ?:l3O_U5
资本公积-股本溢价 Capital surplus - share premium ?95^&4Oh0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S|!
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资本公积-接受现金捐赠 Capital surplus - cash donation H&jK|]UXoO
资本公积-股权投资准备 Capital surplus - investment reserve )&:4//}a
资本公积-拨款转入 Capital surplus - subsidiary ry9%Y3
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `<&RZB2
资本公积-其他 Capital surplus - others tWR>I$O8F
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *(6vO{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ETvn$ Jdp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kbzzage6L
盈余公积-储备基金 Surplus reserve - reserve fund t"M&Yy
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )W9W8>Cc5_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i? 5jl&30
主营业务收入 Sales !|6M ,Rk_
主营业务成本 Cost of sales P#-9{T
主营业务税金及附加 Sales tax pQ%~u3
营业费用 Operating expenses JU+Uzp
管理费用 General and administrative expenses e!
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财务费用 Financial expenses `tA~"J$32l
投资收益 Investment income ucP
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其他业务收入 Other operating income K{)N:|y%!$
营业外收入 Non-operating income ;;rEv
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补贴收入 Subsidy income \GYh"5
其他业务支出 Other operating expenses g a|RW0
营业外支出 Non-operating expenses \jL n5$OW
所得税 Income tax =au7'i |6
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