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 。 ;tZ 8Sh)
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现金 Cash in hand i_$?sg#=yk
银行存款 Cash in bank 4DGKZh'm"
其他货币资金-外埠存款Other monetary assets - cash in other cities r"lh\C|
其他货币资金-银行本票 Other monetary assets - cashier‘s check I=8MLv
其他货币资金-银行汇票 Other monetary assets - bank draft t\ 9Y)d
其他货币资金-信用卡 Other monetary assets - credit cards =?hbi]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .R@euIva
其他货币资金-存出投资款 Other monetary assets - cash for investment ;FjI!V
短期投资-股票投资 Investments - Short term - stocks &([Gc+"5E.
短期投资-债券投资 Investments - Short term - bonds !j0iLYo(*
短期投资-基金投资 Investments - Short term - funds &Qv%~dvW
短期投资-其他投资 Investments - Short term - others ZD8E+]+
短期投资跌价准备 Provision for short-term investment t3.I ` Z
长期股权投资-股票投资 Long term equity investment - stocks :*Z@UY
长期股权投资-其他股权投资 Long term equity investment - others x=Ez hq]X
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others ^coj ETOv
长期投资减值准备 Provision for long-term investment M[&p[
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应收票据 Notes receivable 0MOn
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应收股利 Dividends receivable .@Jos^rxgJ
应收利息 Interest receivable CWE^:kr6
应收帐款 Trade debtors `$r?^|T
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #pMpGw$
预付帐款 Prepayment ;;zd/n2b
应收补贴款 Allowance receivable z`|E0~{-
其他应收款 Other debtors bj+foNvu\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zvbz3 a
其他流动资产 Other current assets -k3WY&9,
物资采购 Purchase fH_Xm :%
原材料 Raw materials 7+J<N@.d
包装物 Packing materials ^}hSsE
低值易耗品 Low value consumbles "(E%JAwZ^W
材料成本差异 Material cost difference I,?!NzB
自制半成品 Self-manufactured goods {
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库存商品 Finished goods n,|YJ,v[
商品进销差价 Difference between purchase & sales of commodities z%/<|`
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委托加工物资 Consigned processiong material +L}R|ihkI
委托代销商品 Consignment-out 8EZ,hY^
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales rj;~SC{
存货跌价准备 Provision for obsolete stocks +D#.u^
待摊费用 Prepaid expenses 2}#VB;
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待处理流动资产损益 Unsettled G/L on current assets z~yLc{M
待处理固定资产损益 Unsettled G/L on fixed assets T;B/Wm!x
委托贷款-本金 Consignment loan - principle C3 (PI,,
委托贷款-利息 Consignment loan - interest <D(|}5qR
委托贷款-减值准备 Consignment loan - provision ?B:],aztf
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery Oat
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x/#.%Ga#T
固定资产-运输设备 Fixed assets - Automobiles ; HjT
累计折旧 Accumulated depreciation ~RnBs`&!
固定资产减值准备 Impairment of fixed assets VN<baK%]
工程物资-专用材料 Project material - specific materials VI^~I;M^
工程物资-专用设备 Project material - specific equipment /d1V&Lj
工程物资-预付大型设备款 Project material - prepaid for equipment qk\LfRbj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production HlX 2:\\
在建工程 Construction in progress ]4&B*]j
在建工程减值准备 Impairment of construction in progress FGRG?d4?h
固定资产清理 Disposal of fixed assets l)91v"vJ
无形资产-专利权 Intangible assets - patent [E/^bM+
无形资产-非专利技术 Intangible assets - industrial property and know-how F}_Zh9/$(
无形资产-商标权 Intangible assets - trademark rights A-qpuI;f
无形资产-土地使用权 Intangible assets - land use rights 5?gZw;yiv%
无形资产-商誉 Intangible assets - goodwill b]5S9^=LI
无形资产减值准备 Impairment of intangible assets e\i}@]
长期待摊费用 Deferred assets %{";RfSVX%
未确认融资费用 Unrecognized finance fees azpXE
其他长期资产 Other long term assets SrSm%Dv
递延税款借项 Deferred assets debits F[U0TP@&*
应付票据 Notes payable / ,
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应付帐款 Trade creditors bR|1*
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预收帐款 Adanvances from customers AV["%$:
代销商品款 Consignment-in payables [fXC ;c1
其他应交款 Other payable to government 1
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其他应付款 Other creditors C
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应付股利 Proposed dividends 8*yky
待转资产价值 Donated assets ` oXL
预计负债 Accrued liabilities :vy./83W
应付短期债券 Short-term debentures payable OL$^7F
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其他流动负债 Other current liabilities d0@czNWIC
预提费用 Accrued expenses Zl`sY5{1
应付工资 Payroll payable kn7Qv
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应付福利费 Welfare payable -` e`U%n
短期借款-抵押借款 Bank loans - Short term - pledged >R8eAR$N
短期借款-信用借款 Bank loans - Short term - credit FuZLE%gP
短期借款-担保借款 Bank loans - Short term - guaranteed ~qmu?5
一年内到期长期借款 Long term loans due within one year |oJ R+
一年内到期长期应付款 Long term payable due within one year .FAuM~_99b
长期借款 Bank loans - Long term t%>x}b"2T
应付债券-债券面值 Bond payable - Par value $^"_Fox]A\
应付债券-债券溢价 Bond payable - Excess 1'g{tP"d
应付债券-债券折价 Bond payable - Discount G,b1 u"
应付债券-应计利息 Bond payable - Accrued interest oq }Q2[.b
长期应付款 Long term payable nXF|AeAco
专项应付款 Specific payable
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其他长期负债 Other long term liabilities FUU/=)^P$
应交税金-所得税 Tax payable - income tax .TWX,#
应交税金-增值税 Tax payable - VAT 7u7 <"?v=
应交税金-营业税 Tax payable - business tax -)ag9{ *
应交税金-消费税 Tax payable - consumable tax ='|HUxFi
应交税金-其他 Tax payable - others jF%[.n[BU
递延税款贷项 Deferred taxation credit db.E-@W.OI
股本 Share capital -}2e+DyAy
已归还投资 Investment returned Pxm~2PAm
利润分配-其他转入 Profit appropriation - other transfer in t#[u
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #>byP?)n
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h 66X746
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `mTc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :,(ZMx\
利润分配-利润归还投资 Profit appropriation - return investment by profit &OSyU4r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aF\?X&|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kaj6C_k|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -"e$ VB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %? WmWs0
期初未分配利润 Retained earnings, beginning of the year Y4|g^>{<ni
资本公积-股本溢价 Capital surplus - share premium IW'2+EGc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c;e2=
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资本公积-接受现金捐赠 Capital surplus - cash donation ku}I;k |
资本公积-股权投资准备 Capital surplus - investment reserve i\?P>:)
资本公积-拨款转入 Capital surplus - subsidiary pJ 1Q~tI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZXj;ymC'
资本公积-其他 Capital surplus - others |E)IJj
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :Gz# 4k
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .%4{zaB
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _}B:SM
盈余公积-储备基金 Surplus reserve - reserve fund ;Q =EI%_tv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment W<D(M.61A
主营业务收入 Sales Y)I8(g}0
主营业务成本 Cost of sales ?geEq'
主营业务税金及附加 Sales tax ^L<*ggw
营业费用 Operating expenses 5Y&s+|
管理费用 General and administrative expenses 5Y8/ZW~D0
财务费用 Financial expenses Ng} AEAFp
投资收益 Investment income XHlx89v7
其他业务收入 Other operating income mTzzF9n"Y
营业外收入 Non-operating income emV@kN.
补贴收入 Subsidy income L.xzI-I@D
其他业务支出 Other operating expenses 4%I(Z'*Cx
营业外支出 Non-operating expenses e1RtoNF ^
所得税 Income tax
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