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 。 9l@VxX68M
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现金 Cash in hand V{O,O,*
银行存款 Cash in bank 0iinr:=u
其他货币资金-外埠存款Other monetary assets - cash in other cities bg*4Z?[dd
其他货币资金-银行本票 Other monetary assets - cashier‘s check :kfHILi
其他货币资金-银行汇票 Other monetary assets - bank draft {^1GHU
其他货币资金-信用卡 Other monetary assets - credit cards [2gK^o&t
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _y#t[|}w
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks G \?fWqx
短期投资-债券投资 Investments - Short term - bonds D%N^
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短期投资-基金投资 Investments - Short term - funds :seo0w]
短期投资-其他投资 Investments - Short term - others En&ESWN
短期投资跌价准备 Provision for short-term investment GN /]^{D
长期股权投资-股票投资 Long term equity investment - stocks ^1BQejD
长期股权投资-其他股权投资 Long term equity investment - others # nwEF QA
长期债券投资-债券投资 Long term securities investemnt - bonds 0PIC|
长期债券投资-其他债权投资 Long term securities investment - others DmM<Kkg.J
长期投资减值准备 Provision for long-term investment Vz!W(+
应收票据 Notes receivable 9; H
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应收股利 Dividends receivable 'xm _oGWE
应收利息 Interest receivable P}KN*Hn.
应收帐款 Trade debtors E'?yI'~=
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Ig t:M[
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预付帐款 Prepayment V]t
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应收补贴款 Allowance receivable 9Ruj_U
其他应收款 Other debtors :D8V*F6P
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [h+MA>%!
其他流动资产 Other current assets D'F=v\P
物资采购 Purchase 7c1xB.g
原材料 Raw materials n$g g$<
包装物 Packing materials B?'`\q)UL
低值易耗品 Low value consumbles [x
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材料成本差异 Material cost difference 3zo]*6p0
自制半成品 Self-manufactured goods LF
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库存商品 Finished goods yQ-&+16^
商品进销差价 Difference between purchase & sales of commodities Mo\LFxx>4{
委托加工物资 Consigned processiong material Fq>=0 )
委托代销商品 Consignment-out HpSmB[WF
受托代销商品 Consignment-in ^I=c]D]);
分期收款发出商品 Goods on instalment sales Veo:G{
存货跌价准备 Provision for obsolete stocks &
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待摊费用 Prepaid expenses zZ&L#
待处理流动资产损益 Unsettled G/L on current assets OvqCuX
待处理固定资产损益 Unsettled G/L on fixed assets D7H,49#1Q
委托贷款-本金 Consignment loan - principle 17AJT
委托贷款-利息 Consignment loan - interest WeNx9+2=Z
委托贷款-减值准备 Consignment loan - provision S
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固定资产-房屋建筑物 Fixed assets - Buildings /. GHR
固定资产-机器设备 Fixed assets - Plant and machinery P,r9
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 4bLk+EY4A
固定资产-运输设备 Fixed assets - Automobiles 8d|omqe~P
累计折旧 Accumulated depreciation j&6'sg;n)
固定资产减值准备 Impairment of fixed assets QlmZBqK}&
工程物资-专用材料 Project material - specific materials S*-n%D0q5
工程物资-专用设备 Project material - specific equipment YUU
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工程物资-预付大型设备款 Project material - prepaid for equipment 1
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L1A0->t
在建工程 Construction in progress _PD RUJ
在建工程减值准备 Impairment of construction in progress M24FuS
固定资产清理 Disposal of fixed assets PPSf8-MLW
无形资产-专利权 Intangible assets - patent 8.FBgZh*
无形资产-非专利技术 Intangible assets - industrial property and know-how tgX
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无形资产-商标权 Intangible assets - trademark rights hbRDM'
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill D%GB2-j R
无形资产减值准备 Impairment of intangible assets 2c`
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长期待摊费用 Deferred assets qI;"yG-x-
未确认融资费用 Unrecognized finance fees P=PcO>
其他长期资产 Other long term assets Y^80@MJ
递延税款借项 Deferred assets debits
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应付票据 Notes payable
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应付帐款 Trade creditors GWo^hIfJ
预收帐款 Adanvances from customers 8}9|hT;
代销商品款 Consignment-in payables r2A%.bL#
其他应交款 Other payable to government MDn+K#p
其他应付款 Other creditors H }w"4s
应付股利 Proposed dividends i(
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待转资产价值 Donated assets rvO7e cR"
预计负债 Accrued liabilities XOgl>1O
应付短期债券 Short-term debentures payable Ah
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其他流动负债 Other current liabilities M,xhQ{eBY
预提费用 Accrued expenses Ncr38~;w
应付工资 Payroll payable "^E/N},%u5
应付福利费 Welfare payable ?mKj+Bk2
短期借款-抵押借款 Bank loans - Short term - pledged ^2Sa_.
短期借款-信用借款 Bank loans - Short term - credit (qd $wv^h
短期借款-担保借款 Bank loans - Short term - guaranteed 'PPVM@)fU
一年内到期长期借款 Long term loans due within one year B
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一年内到期长期应付款 Long term payable due within one year 6v~` jS%3
长期借款 Bank loans - Long term 0"q_c-_Bg
应付债券-债券面值 Bond payable - Par value AZ'
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应付债券-债券溢价 Bond payable - Excess mUW|4zl i}
应付债券-债券折价 Bond payable - Discount &'`q&U1x
应付债券-应计利息 Bond payable - Accrued interest M`IiK+IoU
长期应付款 Long term payable U
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专项应付款 Specific payable "q@OMf
其他长期负债 Other long term liabilities n+Ofbiz@
应交税金-所得税 Tax payable - income tax + E8\g
应交税金-增值税 Tax payable - VAT l%"[857
应交税金-营业税 Tax payable - business tax wq&|V
应交税金-消费税 Tax payable - consumable tax lF-;h{
应交税金-其他 Tax payable - others t}m6];
递延税款贷项 Deferred taxation credit w5*?P4P
股本 Share capital mD }&X
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已归还投资 Investment returned rl-r8?H}
利润分配-其他转入 Profit appropriation - other transfer in $nN`K*%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DVCO(
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Mda~@)7$
利润分配-提取储备基金 Profit appropriation - reserve fund J qWMO!1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p&1IK8i"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wI'8B{[
利润分配-利润归还投资 Profit appropriation - return investment by profit xb#M{EE-.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3&Dln
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &t)dE7u5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s+Qm/ h2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vd7%#sHH&
期初未分配利润 Retained earnings, beginning of the year V[D[MZ
资本公积-股本溢价 Capital surplus - share premium ZUGuV@&-T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zTi%j$o
资本公积-接受现金捐赠 Capital surplus - cash donation -$Bom
资本公积-股权投资准备 Capital surplus - investment reserve AWlR" p2
资本公积-拨款转入 Capital surplus - subsidiary ]{0R0Gr94
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L \0nO i
资本公积-其他 Capital surplus - others b|U48j1A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "0Xa?z8"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @91Q=S
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~d oOt
盈余公积-储备基金 Surplus reserve - reserve fund ;{b 1'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Kj[X1X5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hpJ[VKe
主营业务收入 Sales R_4]6{Rm
主营业务成本 Cost of sales Y9F78
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主营业务税金及附加 Sales tax bni :B?#
营业费用 Operating expenses
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管理费用 General and administrative expenses @l3L_;6a
财务费用 Financial expenses g Z3VT{
投资收益 Investment income cVv>"oF;~*
其他业务收入 Other operating income E<]l]?
营业外收入 Non-operating income ,aI 6P-
补贴收入 Subsidy income j^A0[:2
其他业务支出 Other operating expenses Bvx%|:R
营业外支出 Non-operating expenses ) *:<3g!
所得税 Income tax U85t !U
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