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 。 K@:Ab'(P^|
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现金 Cash in hand ~y
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银行存款 Cash in bank Rm6i[y&
其他货币资金-外埠存款Other monetary assets - cash in other cities I1s$\NZ~]
其他货币资金-银行本票 Other monetary assets - cashier‘s check DJqJ6 z:'
其他货币资金-银行汇票 Other monetary assets - bank draft Z|)1 ftcC
其他货币资金-信用卡 Other monetary assets - credit cards fN:FD`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit H
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其他货币资金-存出投资款 Other monetary assets - cash for investment 0kw) -)=
短期投资-股票投资 Investments - Short term - stocks <AP.m4N) _
短期投资-债券投资 Investments - Short term - bonds 2^nws
短期投资-基金投资 Investments - Short term - funds N^k&
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短期投资-其他投资 Investments - Short term - others 2 OqEyXh
短期投资跌价准备 Provision for short-term investment VN$7r
长期股权投资-股票投资 Long term equity investment - stocks a:4!z;2
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长期股权投资-其他股权投资 Long term equity investment - others aSgKh
长期债券投资-债券投资 Long term securities investemnt - bonds (T&(PCw|
长期债券投资-其他债权投资 Long term securities investment - others }r;=<mc,O
长期投资减值准备 Provision for long-term investment BxZ7Bk
应收票据 Notes receivable 'Z%1Ly^b
应收股利 Dividends receivable {.DY\;Q
应收利息 Interest receivable q!~DCv df
应收帐款 Trade debtors #q-fRZ:P
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors tCPK_Wws?Z
预付帐款 Prepayment 4]-
7S l,
应收补贴款 Allowance receivable sD&V_
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其他应收款 Other debtors C@<gCM j,"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors FU.?n)P
其他流动资产 Other current assets '/AX'U8Y
物资采购 Purchase z2!
4w +2
原材料 Raw materials <(yAat$H
包装物 Packing materials %?[0G,JG
低值易耗品 Low value consumbles /FC(d5I
材料成本差异 Material cost difference 1'8-+?r
自制半成品 Self-manufactured goods t~44ub6GN`
库存商品 Finished goods ;d_<6|*M
商品进销差价 Difference between purchase & sales of commodities !4 lN[
委托加工物资 Consigned processiong material @O-\s q
委托代销商品 Consignment-out 1+Ik\
受托代销商品 Consignment-in JZE@W-2
分期收款发出商品 Goods on instalment sales \w(0k^<7
存货跌价准备 Provision for obsolete stocks G2+ gEg
待摊费用 Prepaid expenses tF./Jx]_
待处理流动资产损益 Unsettled G/L on current assets 'C#[iRG4
待处理固定资产损益 Unsettled G/L on fixed assets N.ZuSkRM
委托贷款-本金 Consignment loan - principle Dca,IaT'
委托贷款-利息 Consignment loan - interest 9wO2`e )
委托贷款-减值准备 Consignment loan - provision Pf?15POg&B
固定资产-房屋建筑物 Fixed assets - Buildings _={mKKoHs
固定资产-机器设备 Fixed assets - Plant and machinery y7GgTC/H
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _{eA8J(A<
固定资产-运输设备 Fixed assets - Automobiles ?du*ITim
累计折旧 Accumulated depreciation D0TFC3.k}
固定资产减值准备 Impairment of fixed assets DZEq(>mn
工程物资-专用材料 Project material - specific materials vg_PMy\
工程物资-专用设备 Project material - specific equipment v-Q>I5D;:
工程物资-预付大型设备款 Project material - prepaid for equipment )e6sg]#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,068IEs
在建工程 Construction in progress 0[N1SY\lj
在建工程减值准备 Impairment of construction in progress [
q[2\F?CE
固定资产清理 Disposal of fixed assets
a3a:H
无形资产-专利权 Intangible assets - patent |B64%w>Y
无形资产-非专利技术 Intangible assets - industrial property and know-how o=xMaA
无形资产-商标权 Intangible assets - trademark rights &fU48n1Uh
无形资产-土地使用权 Intangible assets - land use rights jR@>~t[}o
无形资产-商誉 Intangible assets - goodwill _Vt(Eg_\
无形资产减值准备 Impairment of intangible assets `9P`f4x
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees h
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其他长期资产 Other long term assets vGI)c&C>
递延税款借项 Deferred assets debits yMD0Tj5ZQ
应付票据 Notes payable \$F#bIjC
应付帐款 Trade creditors y-gXGvZ
预收帐款 Adanvances from customers iU3PlF[B/o
代销商品款 Consignment-in payables hb)C"q=
其他应交款 Other payable to government E]r<t#
其他应付款 Other creditors '- #QK'p
应付股利 Proposed dividends s|TO9N)pO
待转资产价值 Donated assets NGO
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预计负债 Accrued liabilities .0;\cv4}
应付短期债券 Short-term debentures payable T\:*+W37
其他流动负债 Other current liabilities 8=?U7aw
预提费用 Accrued expenses ltNY8xrdGN
应付工资 Payroll payable z92Xc
应付福利费 Welfare payable ld 1[Usaq
短期借款-抵押借款 Bank loans - Short term - pledged <i`s)L
短期借款-信用借款 Bank loans - Short term - credit 6k<3,`VV|
短期借款-担保借款 Bank loans - Short term - guaranteed `G:hC
5B
一年内到期长期借款 Long term loans due within one year Xf
mN/j2
一年内到期长期应付款 Long term payable due within one year ?@MWV
长期借款 Bank loans - Long term jX*gw6!
应付债券-债券面值 Bond payable - Par value +~M.VsX
应付债券-债券溢价 Bond payable - Excess MfKru,LSh
应付债券-债券折价 Bond payable - Discount j_0l'S aj
应付债券-应计利息 Bond payable - Accrued interest &4l!2
长期应付款 Long term payable TD4
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专项应付款 Specific payable ilZ5a&X;
其他长期负债 Other long term liabilities R"\(a
应交税金-所得税 Tax payable - income tax I'N!j>5oX
应交税金-增值税 Tax payable - VAT [ lK`~MlQ
应交税金-营业税 Tax payable - business tax cHVu6I?h
应交税金-消费税 Tax payable - consumable tax ~SsfkM"
应交税金-其他 Tax payable - others Fx)><+-
递延税款贷项 Deferred taxation credit yC4%z)t&R
股本 Share capital z=8l@&hYLq
已归还投资 Investment returned D}-HWJQA3
利润分配-其他转入 Profit appropriation - other transfer in ` 1y @c"t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8p1:dTI5Pb
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <dz_7hR"
利润分配-提取储备基金 Profit appropriation - reserve fund (#>Q#Izr
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u^x<xw6f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %>y!N!.F
利润分配-利润归还投资 Profit appropriation - return investment by profit uv{*f)j/d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [[]NnWJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ??++0<75
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '] _7Xa'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qP=a:R-
期初未分配利润 Retained earnings, beginning of the year Qk@BM
资本公积-股本溢价 Capital surplus - share premium s9fEx-!y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q^?$2ck=
资本公积-接受现金捐赠 Capital surplus - cash donation pK
/RkA1
资本公积-股权投资准备 Capital surplus - investment reserve m93{K7O2e
资本公积-拨款转入 Capital surplus - subsidiary fQ_tXY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %(s2{$3
资本公积-其他 Capital surplus - others hl DU.k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v^[!NygShs
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &hZ
6CV{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <UGM/+aO
盈余公积-储备基金 Surplus reserve - reserve fund <YCR^?hJSi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d/YQ6oKU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [RTo[-ci2
主营业务收入 Sales 87KSV"IU8
主营业务成本 Cost of sales `
H^
H#W
主营业务税金及附加 Sales tax 5D3&6DCH
营业费用 Operating expenses x@>~&eP
管理费用 General and administrative expenses @9k/od@mW
财务费用 Financial expenses D?H|O[
投资收益 Investment income 8. %g&%S
其他业务收入 Other operating income /~?[70B}E
营业外收入 Non-operating income +hlR
补贴收入 Subsidy income >F/E,U ]
其他业务支出 Other operating expenses j1
ap,<\.k
营业外支出 Non-operating expenses >9<rc[
所得税 Income tax !Uhc jfq`e
7EL0!:P p3