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 。 iNWw;_|1
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现金 Cash in hand US+Q~GTA
银行存款 Cash in bank aEFJ;n7m
其他货币资金-外埠存款Other monetary assets - cash in other cities X@'uy<tI-
其他货币资金-银行本票 Other monetary assets - cashier‘s check Qk0R a_
其他货币资金-银行汇票 Other monetary assets - bank draft _ q(ko/T
其他货币资金-信用卡 Other monetary assets - credit cards FTH|9OP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &SIq2>Q A
其他货币资金-存出投资款 Other monetary assets - cash for investment )YYf1o[+
短期投资-股票投资 Investments - Short term - stocks :iK(JE`
短期投资-债券投资 Investments - Short term - bonds &VhroHO
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others v6[!o<@"a
短期投资跌价准备 Provision for short-term investment ls?~+\Jb
长期股权投资-股票投资 Long term equity investment - stocks AhCW'.
长期股权投资-其他股权投资 Long term equity investment - others }v@dL3{f
长期债券投资-债券投资 Long term securities investemnt - bonds 1[mXd
长期债券投资-其他债权投资 Long term securities investment - others rK@8/?y5
长期投资减值准备 Provision for long-term investment S(o#K|)>
应收票据 Notes receivable o906/5M
应收股利 Dividends receivable ~De"?
应收利息 Interest receivable Hta y-PB }
应收帐款 Trade debtors }Q)#[#e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6}Vf\j~
预付帐款 Prepayment xVf|G_5$
应收补贴款 Allowance receivable <vnHz?71c
其他应收款 Other debtors V8e>l[tH
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %OtFHhb
其他流动资产 Other current assets N@;?CKU
物资采购 Purchase 8/DS:uM
原材料 Raw materials @D)al^]x6
包装物 Packing materials 4qN{n#{+]
低值易耗品 Low value consumbles >L|;|X!m9\
材料成本差异 Material cost difference )bA;?i
自制半成品 Self-manufactured goods _U$<xVnP
库存商品 Finished goods :Gv1?M
商品进销差价 Difference between purchase & sales of commodities b[__1E9v'
委托加工物资 Consigned processiong material $[9%QQk5<L
委托代销商品 Consignment-out !ds
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受托代销商品 Consignment-in n?oW < &
分期收款发出商品 Goods on instalment sales tN[L@t9#cr
存货跌价准备 Provision for obsolete stocks YSs)HV.8
待摊费用 Prepaid expenses <z+t,<3D
待处理流动资产损益 Unsettled G/L on current assets Jx_cf9{
待处理固定资产损益 Unsettled G/L on fixed assets w _u\p a
委托贷款-本金 Consignment loan - principle |$+3a
委托贷款-利息 Consignment loan - interest *xc_k"\
委托贷款-减值准备 Consignment loan - provision KMt`XaC9e
固定资产-房屋建筑物 Fixed assets - Buildings sI
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固定资产-机器设备 Fixed assets - Plant and machinery d]`
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 32l3vv.j
固定资产-运输设备 Fixed assets - Automobiles DDvh4<Hk
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets ]~844Jp
工程物资-专用材料 Project material - specific materials 3yANv?$a
工程物资-专用设备 Project material - specific equipment #w;v0&p
工程物资-预付大型设备款 Project material - prepaid for equipment ?M$.+V{a
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @<<<C?CTv
在建工程 Construction in progress D,m]CK'
在建工程减值准备 Impairment of construction in progress KTK <gV9:
固定资产清理 Disposal of fixed assets MU>k,:[
无形资产-专利权 Intangible assets - patent 1pQn8[sc@
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights yZd +^QN
无形资产-土地使用权 Intangible assets - land use rights JgG$?n\
无形资产-商誉 Intangible assets - goodwill )js)2L~
无形资产减值准备 Impairment of intangible assets 1h(0IjG8
长期待摊费用 Deferred assets L%">iQOG#
未确认融资费用 Unrecognized finance fees sPd Gw~{
其他长期资产 Other long term assets -HQQw$
递延税款借项 Deferred assets debits U!T~!C^
应付票据 Notes payable BW-`t-,E;
应付帐款 Trade creditors YpQ7)_s?
预收帐款 Adanvances from customers 832v"kCD
代销商品款 Consignment-in payables c _\YBe]wJ
其他应交款 Other payable to government wU8Mt#D!
其他应付款 Other creditors ]I-Z]m"
应付股利 Proposed dividends 2*rH?dz8E
待转资产价值 Donated assets tzZ63@cm
预计负债 Accrued liabilities Gb"r|(!
应付短期债券 Short-term debentures payable ~0?mBy!-O
其他流动负债 Other current liabilities ot@|!V
预提费用 Accrued expenses Q
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应付工资 Payroll payable mt
9.x
应付福利费 Welfare payable `/_o!(Z`
短期借款-抵押借款 Bank loans - Short term - pledged `(T,+T4C5k
短期借款-信用借款 Bank loans - Short term - credit Tfh 2.
短期借款-担保借款 Bank loans - Short term - guaranteed 2#o>Z4 r{
一年内到期长期借款 Long term loans due within one year j0Bu-s
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一年内到期长期应付款 Long term payable due within one year :iFIQpk
长期借款 Bank loans - Long term ttXXy3G#
应付债券-债券面值 Bond payable - Par value .id)VF-l
应付债券-债券溢价 Bond payable - Excess )X04K~6lY
应付债券-债券折价 Bond payable - Discount BLN^ <X/
应付债券-应计利息 Bond payable - Accrued interest N03G>fZ
长期应付款 Long term payable I[b}4M6E
专项应付款 Specific payable 1[kMOp
其他长期负债 Other long term liabilities O#&c6MDB:
应交税金-所得税 Tax payable - income tax u83J@nDQ
应交税金-增值税 Tax payable - VAT ]'5;|xc9$/
应交税金-营业税 Tax payable - business tax b:=TB0Fx?n
应交税金-消费税 Tax payable - consumable tax m#ZO`W
应交税金-其他 Tax payable - others +$X#q8j06
递延税款贷项 Deferred taxation credit [FK<96.nt
股本 Share capital Jm|+-
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已归还投资 Investment returned t(GR)&>.2
利润分配-其他转入 Profit appropriation - other transfer in ktnuNsp
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xAafm<L@!
利润分配-提取储备基金 Profit appropriation - reserve fund }>)@WL:q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JB ZUv
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (* 1v\Q
利润分配-利润归还投资 Profit appropriation - return investment by profit ~CVe yk< (
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qZ]pq2G
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )Y]{HQd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1?)Xp|O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q
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期初未分配利润 Retained earnings, beginning of the year z?>D_NLX6
资本公积-股本溢价 Capital surplus - share premium uqM yoIc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _tSAI
资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve o]Ol8I
资本公积-拨款转入 Capital surplus - subsidiary /y A7%2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation J~B<7O<?!1
资本公积-其他 Capital surplus - others ?gJOgsHJP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R-NS,i={
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]V-W~r=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]E_h
盈余公积-储备基金 Surplus reserve - reserve fund klQC2drS
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fR)m%m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /R~1Zj2&
主营业务收入 Sales (
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主营业务成本 Cost of sales UJ0<%^f
主营业务税金及附加 Sales tax v.Q(v\KV5
营业费用 Operating expenses hdnTXs@z
管理费用 General and administrative expenses Glxuz0]
财务费用 Financial expenses DVah
投资收益 Investment income d}LR l" _n
其他业务收入 Other operating income so)"4
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营业外收入 Non-operating income \ {qI4=
补贴收入 Subsidy income 8%%f%y
其他业务支出 Other operating expenses |fxA|/s[<
营业外支出 Non-operating expenses fBgEnz/
所得税 Income tax \\{J'j>{f
S{FROC~1R