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 w873: =
银行存款 Cash in bank snyg
其他货币资金-外埠存款Other monetary assets - cash in other cities Doy7prKI8
其他货币资金-银行本票 Other monetary assets - cashier‘s check e|ngnkf(G
其他货币资金-银行汇票 Other monetary assets - bank draft kC)ye"r
其他货币资金-信用卡 Other monetary assets - credit cards u($y<Q)=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit g&V1<n\b+
其他货币资金-存出投资款 Other monetary assets - cash for investment {wx!~K
短期投资-股票投资 Investments - Short term - stocks HGpj(U:`c
短期投资-债券投资 Investments - Short term - bonds ?-0>Wbg
短期投资-基金投资 Investments - Short term - funds ajz%
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短期投资-其他投资 Investments - Short term - others '
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短期投资跌价准备 Provision for short-term investment [MKL>\U
长期股权投资-股票投资 Long term equity investment - stocks lf\]^yM #
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds ca1A9fvo
长期债券投资-其他债权投资 Long term securities investment - others mmG+"g$|
长期投资减值准备 Provision for long-term investment 7Z/KXc[b
应收票据 Notes receivable bytAdS$3
应收股利 Dividends receivable BK8)'9/
应收利息 Interest receivable F+!K9( `|
应收帐款 Trade debtors fWywegh
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "?GA}e"R
预付帐款 Prepayment zviEk/:zm
应收补贴款 Allowance receivable B6iH[dTy_
其他应收款 Other debtors h$EH|9HAb
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |A#pG^
其他流动资产 Other current assets ~P85Or
物资采购 Purchase gZe(aGh
原材料 Raw materials E1'HdOh&z
包装物 Packing materials ['~B&
低值易耗品 Low value consumbles OFTyN^([@
材料成本差异 Material cost difference ljTnxg/?
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自制半成品 Self-manufactured goods r9Wk7?w)
库存商品 Finished goods r_f?H@ v
商品进销差价 Difference between purchase & sales of commodities YULI
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委托加工物资 Consigned processiong material p#UrZKR
委托代销商品 Consignment-out
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受托代销商品 Consignment-in ^b]h4z$
分期收款发出商品 Goods on instalment sales 1>1&NQ#}
存货跌价准备 Provision for obsolete stocks B6&;nU>;
待摊费用 Prepaid expenses )V<ML7_?
待处理流动资产损益 Unsettled G/L on current assets fG107{!g=
待处理固定资产损益 Unsettled G/L on fixed assets lU0'5!3R,
委托贷款-本金 Consignment loan - principle 90oG+T4
委托贷款-利息 Consignment loan - interest ao]Dm#HiO
委托贷款-减值准备 Consignment loan - provision FabzP_<b
固定资产-房屋建筑物 Fixed assets - Buildings -rSpgk0wL
固定资产-机器设备 Fixed assets - Plant and machinery B\,pbOE?#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @-9I<)Z/2
固定资产-运输设备 Fixed assets - Automobiles I5l5fx
累计折旧 Accumulated depreciation N|OI~boV%
固定资产减值准备 Impairment of fixed assets [;`B
工程物资-专用材料 Project material - specific materials /G`'9cD
工程物资-专用设备 Project material - specific equipment "#d>3M_
工程物资-预付大型设备款 Project material - prepaid for equipment K]{Y >w
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Wp"+\{@)
在建工程 Construction in progress IvFxI#.ju
在建工程减值准备 Impairment of construction in progress ]uN}n;`12
固定资产清理 Disposal of fixed assets ^u@"L
无形资产-专利权 Intangible assets - patent a7+w)]r
无形资产-非专利技术 Intangible assets - industrial property and know-how E)l0`83~^
无形资产-商标权 Intangible assets - trademark rights n
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无形资产-土地使用权 Intangible assets - land use rights -\OvOkr
无形资产-商誉 Intangible assets - goodwill N^\<y7x
无形资产减值准备 Impairment of intangible assets !e5!8z
长期待摊费用 Deferred assets Y[l*>}:w
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets n.&z^&$w\)
递延税款借项 Deferred assets debits Ib(q9!L
应付票据 Notes payable fk5xIW
应付帐款 Trade creditors j\kT
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预收帐款 Adanvances from customers nKI]f`P7
代销商品款 Consignment-in payables N8!V%i?
其他应交款 Other payable to government A
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其他应付款 Other creditors uURm6mVt9:
应付股利 Proposed dividends zq1je2DB
待转资产价值 Donated assets 5eP8nn.D
预计负债 Accrued liabilities -?
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应付短期债券 Short-term debentures payable jlvh'y`
其他流动负债 Other current liabilities V2As 5
预提费用 Accrued expenses $on"@l%U
应付工资 Payroll payable 3K2B7loD)~
应付福利费 Welfare payable ws1io.
短期借款-抵押借款 Bank loans - Short term - pledged dux.Z9X?
短期借款-信用借款 Bank loans - Short term - credit PE $sF]/
短期借款-担保借款 Bank loans - Short term - guaranteed I$.HG]
一年内到期长期借款 Long term loans due within one year dwd5P7
一年内到期长期应付款 Long term payable due within one year ]_!5g3VQh
长期借款 Bank loans - Long term 6V{Sf9V|
应付债券-债券面值 Bond payable - Par value 1:!_AU?
应付债券-债券溢价 Bond payable - Excess @d&(*9Y
应付债券-债券折价 Bond payable - Discount GtR!a
应付债券-应计利息 Bond payable - Accrued interest BbU%p
长期应付款 Long term payable T_\Nvzb}
专项应付款 Specific payable }q<p;4<\F
其他长期负债 Other long term liabilities S T#9auw
应交税金-所得税 Tax payable - income tax +rAmy
应交税金-增值税 Tax payable - VAT w ]8+
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应交税金-营业税 Tax payable - business tax S#h-X(4
应交税金-消费税 Tax payable - consumable tax =geopktpf
应交税金-其他 Tax payable - others PIk2mX/D_6
递延税款贷项 Deferred taxation credit dY=]ES}`
股本 Share capital _"_
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已归还投资 Investment returned 6T"4<w[
利润分配-其他转入 Profit appropriation - other transfer in \9
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >A5*=@7bY?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #`Af
利润分配-提取储备基金 Profit appropriation - reserve fund b|SDg%e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6,wi81F,}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V{jQ=<)@e
利润分配-利润归还投资 Profit appropriation - return investment by profit (AYzN3
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends .r ,wc*SF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @477|LO
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends voX4A
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rra|}l4Y
期初未分配利润 Retained earnings, beginning of the year k4N_Pa$}\
资本公积-股本溢价 Capital surplus - share premium JM&`&fsOC{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h^QLvOuR
资本公积-接受现金捐赠 Capital surplus - cash donation wh Hp}r
资本公积-股权投资准备 Capital surplus - investment reserve 4d x4hBd
资本公积-拨款转入 Capital surplus - subsidiary !uZ)0R
资本公积-外币资本折算差额 Capital surplus - foreign currency translation xDqJsp=]-
资本公积-其他 Capital surplus - others W;Y"J_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Nm{+!}cC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NUO#[7OK+x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V ,+&.A23
盈余公积-储备基金 Surplus reserve - reserve fund 7%j1=V/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~,^pya
盈余公积-利润归还投资 Surplus reserve - reture investment by investment scc+r
主营业务收入 Sales WswM5RN
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax nYsB^Nr6
营业费用 Operating expenses *A&A V||q
管理费用 General and administrative expenses
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财务费用 Financial expenses 4h*c{do
投资收益 Investment income ]EN+^i1F[
其他业务收入 Other operating income ?4`f@=}'K
营业外收入 Non-operating income vRhI:E)So#
补贴收入 Subsidy income =I.uf
其他业务支出 Other operating expenses R|m!*B~
营业外支出 Non-operating expenses tZXq<k9
所得税 Income tax
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