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 。 ``w,CP ?
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现金 Cash in hand j,6dGb
银行存款 Cash in bank Ulj2Py}
其他货币资金-外埠存款Other monetary assets - cash in other cities U
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其他货币资金-银行本票 Other monetary assets - cashier‘s check nt
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其他货币资金-银行汇票 Other monetary assets - bank draft 6/nhz6=
其他货币资金-信用卡 Other monetary assets - credit cards #4%,09+
其他货币资金-信用证保证金 Other monetary assets - L/C deposit vq( @B
其他货币资金-存出投资款 Other monetary assets - cash for investment 0RtqqNFD
短期投资-股票投资 Investments - Short term - stocks )P:TVe9`
短期投资-债券投资 Investments - Short term - bonds ua`2
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短期投资-基金投资 Investments - Short term - funds 3z\:{yl
短期投资-其他投资 Investments - Short term - others TL]2{rf~
短期投资跌价准备 Provision for short-term investment COJqVC(#
长期股权投资-股票投资 Long term equity investment - stocks ws?p2$ Cla
长期股权投资-其他股权投资 Long term equity investment - others lsJ'dS
长期债券投资-债券投资 Long term securities investemnt - bonds 1@CI7j
长期债券投资-其他债权投资 Long term securities investment - others t+m$lqm
长期投资减值准备 Provision for long-term investment 6D{|! i|r4
应收票据 Notes receivable jTSw 0\}
应收股利 Dividends receivable `+1*)bYxU
应收利息 Interest receivable wd..{j0&
应收帐款 Trade debtors ln9MVF'!&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1ReO.Dd`R
预付帐款 Prepayment d?b2jZ$r]
应收补贴款 Allowance receivable j,EE`g&
其他应收款 Other debtors z[ z'.{;D
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z%(aBz7Et
其他流动资产 Other current assets ,6i67!lb
物资采购 Purchase -a&wOn-W
原材料 Raw materials > ^n'
包装物 Packing materials F~W*"i+EZ
低值易耗品 Low value consumbles -Zocu<Rs
材料成本差异 Material cost difference dlJkxEh2
自制半成品 Self-manufactured goods -("79v>#
库存商品 Finished goods 'PV,c|f>
商品进销差价 Difference between purchase & sales of commodities Xw9,O8}C7
委托加工物资 Consigned processiong material ;`X -.45
委托代销商品 Consignment-out aJI>qk h?]
受托代销商品 Consignment-in &Vnet7L
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分期收款发出商品 Goods on instalment sales "^22Y}VB
存货跌价准备 Provision for obsolete stocks ^a<=@0|
待摊费用 Prepaid expenses |=jgrm1yj
待处理流动资产损益 Unsettled G/L on current assets )c]GgPH
待处理固定资产损益 Unsettled G/L on fixed assets c)iQ3
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委托贷款-本金 Consignment loan - principle 7lR(6ka&/
委托贷款-利息 Consignment loan - interest #vLDN R
委托贷款-减值准备 Consignment loan - provision N7+K$)3
固定资产-房屋建筑物 Fixed assets - Buildings iu*u|e
固定资产-机器设备 Fixed assets - Plant and machinery Q}\,7l
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures HmbTV(lC
固定资产-运输设备 Fixed assets - Automobiles &rcr])jg[
累计折旧 Accumulated depreciation d/P$q MD
固定资产减值准备 Impairment of fixed assets 9DKmXL
工程物资-专用材料 Project material - specific materials wqA5GK>m2
工程物资-专用设备 Project material - specific equipment MI',E?#yB
工程物资-预付大型设备款 Project material - prepaid for equipment =*8"ci$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,dZ
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在建工程 Construction in progress -Ah \a0z
在建工程减值准备 Impairment of construction in progress 2/B(T5PY@
固定资产清理 Disposal of fixed assets )z7.S"U
无形资产-专利权 Intangible assets - patent oUltr
无形资产-非专利技术 Intangible assets - industrial property and know-how hl6al:Y
无形资产-商标权 Intangible assets - trademark rights c?jjY4u
无形资产-土地使用权 Intangible assets - land use rights N;r,B
无形资产-商誉 Intangible assets - goodwill '
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无形资产减值准备 Impairment of intangible assets mUcHsCszH
长期待摊费用 Deferred assets Dih~5
未确认融资费用 Unrecognized finance fees P,I3E?! j
其他长期资产 Other long term assets "/ @
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递延税款借项 Deferred assets debits 6<rc]T'|
应付票据 Notes payable eA{,=,v)
应付帐款 Trade creditors m_\CK5T_
预收帐款 Adanvances from customers n$#^gzU4
代销商品款 Consignment-in payables 3i35F.=X,
其他应交款 Other payable to government _or$^.='
其他应付款 Other creditors =jg!@H=_i
应付股利 Proposed dividends Wd~}O<"
待转资产价值 Donated assets 1;ZEuO
预计负债 Accrued liabilities e<iTU?eJM
应付短期债券 Short-term debentures payable 6u8`,&U
其他流动负债 Other current liabilities Y$oBsg\v
预提费用 Accrued expenses _IT,>
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应付工资 Payroll payable ,!sAr;Rk`
应付福利费 Welfare payable 2z )h,<D
短期借款-抵押借款 Bank loans - Short term - pledged e|+uLbN&;c
短期借款-信用借款 Bank loans - Short term - credit `z+:Z>>
短期借款-担保借款 Bank loans - Short term - guaranteed ks(PH6:]<
一年内到期长期借款 Long term loans due within one year tH>%`:
一年内到期长期应付款 Long term payable due within one year kIXLB!L2b^
长期借款 Bank loans - Long term ^9cqT2:t
应付债券-债券面值 Bond payable - Par value 4XX21<yn
应付债券-债券溢价 Bond payable - Excess 4~Lw:o1a
应付债券-债券折价 Bond payable - Discount ]6=cSs!
应付债券-应计利息 Bond payable - Accrued interest |mMW"(~
长期应付款 Long term payable ~a/yLI"'g
专项应付款 Specific payable Kq-y1h]7H
其他长期负债 Other long term liabilities 2Q1* Xq{
应交税金-所得税 Tax payable - income tax Y`lC4*g
应交税金-增值税 Tax payable - VAT _ogT(uYyr
应交税金-营业税 Tax payable - business tax CZwZ#WV6
应交税金-消费税 Tax payable - consumable tax %,6@Uu#%6
应交税金-其他 Tax payable - others #H7(d T
递延税款贷项 Deferred taxation credit 5
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股本 Share capital Hej0l^
已归还投资 Investment returned ;=B&t@
利润分配-其他转入 Profit appropriation - other transfer in M}38uxP
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xo^_;(;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7J$ ^R6rh
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }o)GBWqHR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OP:;?Fs9`
利润分配-利润归还投资 Profit appropriation - return investment by profit __3Cjo^6&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cC4*4bMm
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k`\DC\0RG
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :hxfd b-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year IGv>0LOd@
资本公积-股本溢价 Capital surplus - share premium BT`/OD@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p(f)u]1`
资本公积-接受现金捐赠 Capital surplus - cash donation m;Sw`nw?
资本公积-股权投资准备 Capital surplus - investment reserve vcV=9q8P1
资本公积-拨款转入 Capital surplus - subsidiary %v}:#_va]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;y"E}h
资本公积-其他 Capital surplus - others H+*o @0C\~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mYa0_P%^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rl4daV&,U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AQ+w%>G6
盈余公积-储备基金 Surplus reserve - reserve fund 173/A=]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N15{7,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment M=0I 3o}J
主营业务收入 Sales [lyB@) 6.
主营业务成本 Cost of sales LX*T<|c`'
主营业务税金及附加 Sales tax n%"s_W'E
营业费用 Operating expenses ~rn82an@G
管理费用 General and administrative expenses
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财务费用 Financial expenses <([o4%
投资收益 Investment income `'
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其他业务收入 Other operating income )5yZSdA
营业外收入 Non-operating income fyQAQZT
补贴收入 Subsidy income 6Y}#vZ
其他业务支出 Other operating expenses xx9qi^
营业外支出 Non-operating expenses NUx%zY
所得税 Income tax z,DEBRT+
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