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 。 g[} L
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现金 Cash in hand Vn#}f=u\
银行存款 Cash in bank %]P{)*y-
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其他货币资金-外埠存款Other monetary assets - cash in other cities a%%7Ew ?
其他货币资金-银行本票 Other monetary assets - cashier‘s check LUQ.=:mBR
其他货币资金-银行汇票 Other monetary assets - bank draft 8"h;+;
其他货币资金-信用卡 Other monetary assets - credit cards R27'00(Z0
其他货币资金-信用证保证金 Other monetary assets - L/C deposit x^lcT
其他货币资金-存出投资款 Other monetary assets - cash for investment hz/mNDE]
短期投资-股票投资 Investments - Short term - stocks |lNp0b
短期投资-债券投资 Investments - Short term - bonds $ }/tlA&e
短期投资-基金投资 Investments - Short term - funds PzJ(Q
短期投资-其他投资 Investments - Short term - others Ii0\
Skb
短期投资跌价准备 Provision for short-term investment 7
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长期股权投资-股票投资 Long term equity investment - stocks Snkb^Kt
长期股权投资-其他股权投资 Long term equity investment - others vHi%UaD-y
长期债券投资-债券投资 Long term securities investemnt - bonds \(Ma>E4PNU
长期债券投资-其他债权投资 Long term securities investment - others ,
z\Qd07u
长期投资减值准备 Provision for long-term investment B-
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应收票据 Notes receivable ^q-%#
应收股利 Dividends receivable .gO|=E"
应收利息 Interest receivable Kbu>U{'
应收帐款 Trade debtors ]xRR/S4
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !oH{=.w
预付帐款 Prepayment |k}<Zz1UM
应收补贴款 Allowance receivable {V7mpVTX.
其他应收款 Other debtors "`M~=RiI
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xP\s^]e
其他流动资产 Other current assets qc(e3x
物资采购 Purchase N82 6xvA
原材料 Raw materials ;1&"]N%
包装物 Packing materials V
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低值易耗品 Low value consumbles QGN+f)
材料成本差异 Material cost difference ?s, oH
自制半成品 Self-manufactured goods &4OOW;,?<
库存商品 Finished goods R+!U.:-yz
商品进销差价 Difference between purchase & sales of commodities 7rD 8
委托加工物资 Consigned processiong material A;8kC}
委托代销商品 Consignment-out Q0xGd(\
受托代销商品 Consignment-in d>[i*u,]/
分期收款发出商品 Goods on instalment sales 0(i3RPIj\
存货跌价准备 Provision for obsolete stocks >vD}gGBe
待摊费用 Prepaid expenses (Z<@dkO?)
待处理流动资产损益 Unsettled G/L on current assets )j2#5`?"j
待处理固定资产损益 Unsettled G/L on fixed assets p@pb[Bx~[
委托贷款-本金 Consignment loan - principle 0[UI'2
委托贷款-利息 Consignment loan - interest C]b:#S ${
委托贷款-减值准备 Consignment loan - provision syu/"KY^!
固定资产-房屋建筑物 Fixed assets - Buildings M"*NV(".g
固定资产-机器设备 Fixed assets - Plant and machinery [pU(z'caS
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )2c]Z|
固定资产-运输设备 Fixed assets - Automobiles H!Gw
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累计折旧 Accumulated depreciation pj_W^,*/
固定资产减值准备 Impairment of fixed assets z#gebr~_\
工程物资-专用材料 Project material - specific materials bIm4s
工程物资-专用设备 Project material - specific equipment rn
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工程物资-预付大型设备款 Project material - prepaid for equipment {aA6b
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +C\79,r
在建工程 Construction in progress oI#TjF
在建工程减值准备 Impairment of construction in progress l^I?@{W
固定资产清理 Disposal of fixed assets SE*;6&yL
无形资产-专利权 Intangible assets - patent tD`^qMua
无形资产-非专利技术 Intangible assets - industrial property and know-how q25p3
无形资产-商标权 Intangible assets - trademark rights qGq]E`O
无形资产-土地使用权 Intangible assets - land use rights i\lvxbp
无形资产-商誉 Intangible assets - goodwill c)
Eu(j\#
无形资产减值准备 Impairment of intangible assets TeuZVy8a
长期待摊费用 Deferred assets t,LK92?
未确认融资费用 Unrecognized finance fees ;G`]`=s#Lq
其他长期资产 Other long term assets oi`L ;w|]
递延税款借项 Deferred assets debits 2XL^A[?
应付票据 Notes payable &'`C#-e@
应付帐款 Trade creditors $cn8]*Z=
预收帐款 Adanvances from customers hqeknTGsIn
代销商品款 Consignment-in payables 1D[V{)
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其他应交款 Other payable to government xJ<RQCW$
其他应付款 Other creditors cAN8'S(s1
应付股利 Proposed dividends @5&57R3>
待转资产价值 Donated assets [;hkT
预计负债 Accrued liabilities Z42q}Fhm*R
应付短期债券 Short-term debentures payable Q1Qw45$
其他流动负债 Other current liabilities mvH}G8
预提费用 Accrued expenses L+ew/I>:
应付工资 Payroll payable E
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应付福利费 Welfare payable N5l`Rq^K
短期借款-抵押借款 Bank loans - Short term - pledged ts&\JbL
短期借款-信用借款 Bank loans - Short term - credit i|<wnJu
短期借款-担保借款 Bank loans - Short term - guaranteed Y->sJm
一年内到期长期借款 Long term loans due within one year UxMy8}w!y
一年内到期长期应付款 Long term payable due within one year *0oa2fz%
长期借款 Bank loans - Long term E`La
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应付债券-债券面值 Bond payable - Par value t ^>07#z
应付债券-债券溢价 Bond payable - Excess 2F
dwX,O.
应付债券-债券折价 Bond payable - Discount BO}IN#
应付债券-应计利息 Bond payable - Accrued interest y}FG5'5$13
长期应付款 Long term payable $'}| /D
专项应付款 Specific payable 1\Bh-t
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其他长期负债 Other long term liabilities %{'[S0 @Z
应交税金-所得税 Tax payable - income tax k6DJ(.n'%a
应交税金-增值税 Tax payable - VAT xK0;saG#
应交税金-营业税 Tax payable - business tax t{UWb~"
应交税金-消费税 Tax payable - consumable tax A'![*O
应交税金-其他 Tax payable - others wY8Vc"
递延税款贷项 Deferred taxation credit &:C[
n q
股本 Share capital bi-Am/9
已归还投资 Investment returned 7#"y mE
利润分配-其他转入 Profit appropriation - other transfer in _s-X5xU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m; =S]3P*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9'Z{uHi%
利润分配-提取储备基金 Profit appropriation - reserve fund )(YJ6l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ph)=:*A6&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #2\M(5d
利润分配-利润归还投资 Profit appropriation - return investment by profit *fd:(dN|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5Th\wTh04
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !<h9XccN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~Gc@#Msj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T+0z.E!~I
期初未分配利润 Retained earnings, beginning of the year L4+R8ojG
资本公积-股本溢价 Capital surplus - share premium 4]zn,g?&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B4*,]lS?
资本公积-接受现金捐赠 Capital surplus - cash donation ve a$G~[%6
资本公积-股权投资准备 Capital surplus - investment reserve H[g i`{c
资本公积-拨款转入 Capital surplus - subsidiary oT:wGBW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?N+pWdi
资本公积-其他 Capital surplus - others ;=%cA#}_0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MP@}G$O
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >f9Q&c$R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %/U'Wu{*
盈余公积-储备基金 Surplus reserve - reserve fund
j AoI`J
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U3aM^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment W7s
主营业务收入 Sales R/B/|x
主营业务成本 Cost of sales \\Zsxya1
主营业务税金及附加 Sales tax R))4J
营业费用 Operating expenses cWQ &zc
管理费用 General and administrative expenses (.z0.0W
财务费用 Financial expenses CyVi{"aF3
投资收益 Investment income @VND}{j
其他业务收入 Other operating income MjBI1|*
营业外收入 Non-operating income d]_].D$
补贴收入 Subsidy income S"+#=C
其他业务支出 Other operating expenses va(6?"9
营业外支出 Non-operating expenses \/wk!mWV@
所得税 Income tax BB/c5?V
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