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 。
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现金 Cash in hand ],AtR1k
银行存款 Cash in bank }vZfp5Y
其他货币资金-外埠存款Other monetary assets - cash in other cities I!F&8B+|
其他货币资金-银行本票 Other monetary assets - cashier‘s check R;AcAJ;
其他货币资金-银行汇票 Other monetary assets - bank draft 5[\g87\
其他货币资金-信用卡 Other monetary assets - credit cards !rgXB(
其他货币资金-信用证保证金 Other monetary assets - L/C deposit v$` 3}<3-
其他货币资金-存出投资款 Other monetary assets - cash for investment <Y /3U
短期投资-股票投资 Investments - Short term - stocks 0F uj-q
短期投资-债券投资 Investments - Short term - bonds =WN8><K!
短期投资-基金投资 Investments - Short term - funds h_X'O3r
短期投资-其他投资 Investments - Short term - others >WO;q
短期投资跌价准备 Provision for short-term investment Wv5=$y
长期股权投资-股票投资 Long term equity investment - stocks Af]BR_-
长期股权投资-其他股权投资 Long term equity investment - others gs}&a3d7k
长期债券投资-债券投资 Long term securities investemnt - bonds q:F6MW
长期债券投资-其他债权投资 Long term securities investment - others GQ
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长期投资减值准备 Provision for long-term investment )cgNf]oy
应收票据 Notes receivable D0\*WK$
应收股利 Dividends receivable LP7jCt
应收利息 Interest receivable :V"e+I
应收帐款 Trade debtors wR 2`*
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |1kA6/
预付帐款 Prepayment /hg^hF
应收补贴款 Allowance receivable z__{6"^
其他应收款 Other debtors X$%[%q8qg
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vzAY+EEx
其他流动资产 Other current assets %N\45nYU:
物资采购 Purchase cooicKS7
原材料 Raw materials C^JtJv
包装物 Packing materials Lz9|"F"V
低值易耗品 Low value consumbles &iuMB0rbu
材料成本差异 Material cost difference Gf7r!Ur;g
自制半成品 Self-manufactured goods FBi&MZ`
库存商品 Finished goods {niV63$m
商品进销差价 Difference between purchase & sales of commodities H(?+-72KX
委托加工物资 Consigned processiong material %7[d5[U~ZA
委托代销商品 Consignment-out ,o2x,I
受托代销商品 Consignment-in heES
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分期收款发出商品 Goods on instalment sales U2Siw
存货跌价准备 Provision for obsolete stocks "V:RKH`
待摊费用 Prepaid expenses 5[6{o$I
待处理流动资产损益 Unsettled G/L on current assets ZDK+>^A)
待处理固定资产损益 Unsettled G/L on fixed assets 4d
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委托贷款-本金 Consignment loan - principle yqb$,$
委托贷款-利息 Consignment loan - interest Nc EPPl0I
委托贷款-减值准备 Consignment loan - provision rJ4A9d3:
固定资产-房屋建筑物 Fixed assets - Buildings n Fwg pT
固定资产-机器设备 Fixed assets - Plant and machinery w$qdV,s 7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures dpdp0
固定资产-运输设备 Fixed assets - Automobiles fsKZ
累计折旧 Accumulated depreciation !':y8(Ou
固定资产减值准备 Impairment of fixed assets gf;B&MM6
工程物资-专用材料 Project material - specific materials H8Ra !FW@
工程物资-专用设备 Project material - specific equipment rb.:(d)T
工程物资-预付大型设备款 Project material - prepaid for equipment G`v(4`tA
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sEb*GF*.V
在建工程 Construction in progress bT:;^eG"
在建工程减值准备 Impairment of construction in progress %B>>J%
固定资产清理 Disposal of fixed assets _P_R`A)"
无形资产-专利权 Intangible assets - patent gfXit$s
无形资产-非专利技术 Intangible assets - industrial property and know-how ZB$,\|^6
无形资产-商标权 Intangible assets - trademark rights MR":aT
无形资产-土地使用权 Intangible assets - land use rights |@D%y&
无形资产-商誉 Intangible assets - goodwill P1qnU
无形资产减值准备 Impairment of intangible assets s|Vbc@t
长期待摊费用 Deferred assets N@? z&urQi
未确认融资费用 Unrecognized finance fees *]S&V'Di
其他长期资产 Other long term assets {us#(4O
递延税款借项 Deferred assets debits @oRo6Y<-
应付票据 Notes payable |3EKK:RE
应付帐款 Trade creditors `g'9)Xf4KT
预收帐款 Adanvances from customers C%
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代销商品款 Consignment-in payables F^DDN7AKH
其他应交款 Other payable to government ]1
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其他应付款 Other creditors >{h/4T@
应付股利 Proposed dividends yD^Q&1
待转资产价值 Donated assets Qv;^nj{\qV
预计负债 Accrued liabilities dr=h;[Q'
应付短期债券 Short-term debentures payable F$,i_7Z&6
其他流动负债 Other current liabilities !y;xt?
预提费用 Accrued expenses >@|XY<
应付工资 Payroll payable y(6*)~Dh
应付福利费 Welfare payable )K0rPnYV
短期借款-抵押借款 Bank loans - Short term - pledged mk
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短期借款-信用借款 Bank loans - Short term - credit mm`yu$9gbP
短期借款-担保借款 Bank loans - Short term - guaranteed @3Mp>u/
一年内到期长期借款 Long term loans due within one year RZ9chTX/
一年内到期长期应付款 Long term payable due within one year 2$>
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长期借款 Bank loans - Long term pTcN8E&Unz
应付债券-债券面值 Bond payable - Par value N9AM% H$7
应付债券-债券溢价 Bond payable - Excess d/I*$UC
应付债券-债券折价 Bond payable - Discount /80RO:'7
应付债券-应计利息 Bond payable - Accrued interest &Ht5!zuW,
长期应付款 Long term payable U NescZ
专项应付款 Specific payable }ILg_>uq[
其他长期负债 Other long term liabilities |("zW7g
应交税金-所得税 Tax payable - income tax RATW[(ZA
应交税金-增值税 Tax payable - VAT FJ
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应交税金-营业税 Tax payable - business tax |s[k= /~"
应交税金-消费税 Tax payable - consumable tax 5cSqo{|En
应交税金-其他 Tax payable - others oAq<ag\qV
递延税款贷项 Deferred taxation credit @O&; %IZMY
股本 Share capital I(0 *cWO
已归还投资 Investment returned 6tT*b@/_o
利润分配-其他转入 Profit appropriation - other transfer in ,=t}|!jx
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4wx_@8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^U{SUWl
利润分配-提取储备基金 Profit appropriation - reserve fund `BKV/Xl
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i{nFk',xX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hT$/ B|
利润分配-利润归还投资 Profit appropriation - return investment by profit `&)uuLn|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends L=-v
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 47^R
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4X:S#z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares + Awo\;@,
期初未分配利润 Retained earnings, beginning of the year UNKr
FYl
资本公积-股本溢价 Capital surplus - share premium QMWDII&t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve m\ (crkN
资本公积-接受现金捐赠 Capital surplus - cash donation t8upS
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资本公积-股权投资准备 Capital surplus - investment reserve ]='zY3
资本公积-拨款转入 Capital surplus - subsidiary $]S*(K3U~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )U
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资本公积-其他 Capital surplus - others )i*- j=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t73" d#+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u|D|pRM-LT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e?)ic\K
盈余公积-储备基金 Surplus reserve - reserve fund YO`V'6\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6,UW5389
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A1V^Gi@i
主营业务收入 Sales I<^&~==
主营业务成本 Cost of sales 7c
aV-8:
主营业务税金及附加 Sales tax k_hs g6Ur.
营业费用 Operating expenses Tg|/UUn
管理费用 General and administrative expenses 7,&M6<~
财务费用 Financial expenses byetbt(IF
投资收益 Investment income "$rmy>d
其他业务收入 Other operating income &5o ln@YL
营业外收入 Non-operating income r*XEne
补贴收入 Subsidy income Bi$nYV)-l
其他业务支出 Other operating expenses ,"EgYd8-'
营业外支出 Non-operating expenses 4<Q^/-W
所得税 Income tax ;{hE]jReH
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