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 。 si`A:14R
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现金 Cash in hand mKL<<L
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银行存款 Cash in bank GqaDL3Niqs
其他货币资金-外埠存款Other monetary assets - cash in other cities zF8dKFE~
其他货币资金-银行本票 Other monetary assets - cashier‘s check AX;8^6.F3
其他货币资金-银行汇票 Other monetary assets - bank draft )Ch2E|C?=8
其他货币资金-信用卡 Other monetary assets - credit cards TMlP*d#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q<^Tl(`/N?
其他货币资金-存出投资款 Other monetary assets - cash for investment ;t<QTGJ
短期投资-股票投资 Investments - Short term - stocks kI
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短期投资-债券投资 Investments - Short term - bonds r@+ri1c
短期投资-基金投资 Investments - Short term - funds K9$>Yxe|
短期投资-其他投资 Investments - Short term - others 8S mCpg
短期投资跌价准备 Provision for short-term investment yp KUkH/
长期股权投资-股票投资 Long term equity investment - stocks w+#C-&z
长期股权投资-其他股权投资 Long term equity investment - others hyCh9YOu)
长期债券投资-债券投资 Long term securities investemnt - bonds Pe3@d|-,MU
长期债券投资-其他债权投资 Long term securities investment - others 75"f2;
长期投资减值准备 Provision for long-term investment :PIF07$xl
应收票据 Notes receivable !}v=N";c
应收股利 Dividends receivable R?~Yp?B^
应收利息 Interest receivable %k-3?%&8
应收帐款 Trade debtors _=Z,E.EN
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors JJ}0gZ
预付帐款 Prepayment [F0s!,P
应收补贴款 Allowance receivable s2'yY(u/
其他应收款 Other debtors bJRN;g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors M dZ&A}S
其他流动资产 Other current assets (l-tvk4Ln
物资采购 Purchase NdtB1b
原材料 Raw materials 0B@SN)<kH
包装物 Packing materials iOR_[ y,
低值易耗品 Low value consumbles l6YtEHNG
材料成本差异 Material cost difference e
+$p9k~
自制半成品 Self-manufactured goods 4
N H
库存商品 Finished goods Ir`eL
商品进销差价 Difference between purchase & sales of commodities kbTm^y"
委托加工物资 Consigned processiong material tZ=E')!\
委托代销商品 Consignment-out *)ardZV${
受托代销商品 Consignment-in WN{ 9
分期收款发出商品 Goods on instalment sales "= 6_V?&w
存货跌价准备 Provision for obsolete stocks WHsgjvh"
待摊费用 Prepaid expenses zEd0Tmt
待处理流动资产损益 Unsettled G/L on current assets _/uFsYC
待处理固定资产损益 Unsettled G/L on fixed assets Mr;E<Lj ^K
委托贷款-本金 Consignment loan - principle "U!AlZ`g
委托贷款-利息 Consignment loan - interest P3cR l']
委托贷款-减值准备 Consignment loan - provision %_+2@\
固定资产-房屋建筑物 Fixed assets - Buildings ,uo'c_f(e
固定资产-机器设备 Fixed assets - Plant and machinery u.d).da
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {5%5}[/x
固定资产-运输设备 Fixed assets - Automobiles 9o;^[Ql-
累计折旧 Accumulated depreciation Kqp(%8mf
固定资产减值准备 Impairment of fixed assets <j&DK2u=i
工程物资-专用材料 Project material - specific materials =Z P%mW&;}
工程物资-专用设备 Project material - specific equipment Y
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工程物资-预付大型设备款 Project material - prepaid for equipment yaah*1ip[
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C ~<'rO}|
在建工程 Construction in progress O4r0R1VQM
在建工程减值准备 Impairment of construction in progress ;3d"wW]}7K
固定资产清理 Disposal of fixed assets 9:ze{ c $
无形资产-专利权 Intangible assets - patent BGOuDKz9C
无形资产-非专利技术 Intangible assets - industrial property and know-how uJFdbBDSh
无形资产-商标权 Intangible assets - trademark rights =NnNN'}
无形资产-土地使用权 Intangible assets - land use rights 0'V5/W
无形资产-商誉 Intangible assets - goodwill RIb4!!',c
无形资产减值准备 Impairment of intangible assets N}pw74=1
长期待摊费用 Deferred assets :n0vQ5
a
未确认融资费用 Unrecognized finance fees ?&|5=>u2}$
其他长期资产 Other long term assets +?u~APjNN
递延税款借项 Deferred assets debits D B-l$rj
应付票据 Notes payable ;pqg/>W'
应付帐款 Trade creditors giZP.C"0
预收帐款 Adanvances from customers rM .|1(u
代销商品款 Consignment-in payables Fy`(BF\
其他应交款 Other payable to government AG!w4Ky`
其他应付款 Other creditors K8>zF/# +
应付股利 Proposed dividends #0ETY\}ZD
待转资产价值 Donated assets \^ZlG.
预计负债 Accrued liabilities @\|
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应付短期债券 Short-term debentures payable y.WEj?EL
其他流动负债 Other current liabilities NWM8[dI
预提费用 Accrued expenses Pa{%\dsv
应付工资 Payroll payable MYla OT
应付福利费 Welfare payable Po ZuMF
短期借款-抵押借款 Bank loans - Short term - pledged 9cf:pXMi
短期借款-信用借款 Bank loans - Short term - credit )z&/_E
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短期借款-担保借款 Bank loans - Short term - guaranteed k`0>36
一年内到期长期借款 Long term loans due within one year A D1=[I3
一年内到期长期应付款 Long term payable due within one year 2$?C7(kW
长期借款 Bank loans - Long term {$R' WXVs
应付债券-债券面值 Bond payable - Par value ptDY3n~'
应付债券-债券溢价 Bond payable - Excess ]}U*_rM:
应付债券-债券折价 Bond payable - Discount clNkph
应付债券-应计利息 Bond payable - Accrued interest &;D8]7d
长期应付款 Long term payable 7(qE0R&@
专项应付款 Specific payable W_kHj}dj,p
其他长期负债 Other long term liabilities Ezr:1 GJ
应交税金-所得税 Tax payable - income tax 7g
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应交税金-增值税 Tax payable - VAT 4:|S` jm
应交税金-营业税 Tax payable - business tax A9wh(P0\
应交税金-消费税 Tax payable - consumable tax W7U2MqQ
应交税金-其他 Tax payable - others qOSM}ei>s
递延税款贷项 Deferred taxation credit ^c&L,!_)H
股本 Share capital $lLz3YS
已归还投资 Investment returned c- }X_)U }
利润分配-其他转入 Profit appropriation - other transfer in >N]7IU[-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \~fONB
Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve byTh/ H
利润分配-提取储备基金 Profit appropriation - reserve fund WN01h=1J_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _~piZmkG$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }HY-uQ%@g
利润分配-利润归还投资 Profit appropriation - return investment by profit c&AygqN
利润分配-应付优先股股利 Profit appropriation - preference shares dividends H`0|tepz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,QcF|~n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .u4
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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 f ` R/
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期初未分配利润 Retained earnings, beginning of the year ;j^H)."A\
资本公积-股本溢价 Capital surplus - share premium w)Q0_2p.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #)C[5?{SNq
资本公积-接受现金捐赠 Capital surplus - cash donation =>M^02"
资本公积-股权投资准备 Capital surplus - investment reserve *g6n
资本公积-拨款转入 Capital surplus - subsidiary ](&{:>RNJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @}@Z8$G^
资本公积-其他 Capital surplus - others !4^C #{$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M7@2^G]p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^R# E:3e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W3 'q\+
盈余公积-储备基金 Surplus reserve - reserve fund ~},=OF-b
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mT.u0KUIy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Cn "s`
q
主营业务收入 Sales
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主营业务成本 Cost of sales mGJasn
主营业务税金及附加 Sales tax d4?Mi2/jF
营业费用 Operating expenses H[S%J3JI
管理费用 General and administrative expenses Y*H|?uNF
财务费用 Financial expenses /+@p7FqlE
投资收益 Investment income fpFhn
其他业务收入 Other operating income )pq;*~IBI
营业外收入 Non-operating income 4iKgg[)7`=
补贴收入 Subsidy income Y?(r3E^x
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses Q0&H#xgt
所得税 Income tax hM{{\yZS
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