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 。 p{w:
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现金 Cash in hand 9N;y^
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银行存款 Cash in bank }q=uI`
其他货币资金-外埠存款Other monetary assets - cash in other cities FV5~sy
其他货币资金-银行本票 Other monetary assets - cashier‘s check B;r` 1
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其他货币资金-银行汇票 Other monetary assets - bank draft bI+ TFOP
其他货币资金-信用卡 Other monetary assets - credit cards :nn(Ndlz9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *9|*21
其他货币资金-存出投资款 Other monetary assets - cash for investment 3<X*wVi)NN
短期投资-股票投资 Investments - Short term - stocks W7?f_E\>W
短期投资-债券投资 Investments - Short term - bonds '=cAdja
短期投资-基金投资 Investments - Short term - funds Zz^!QlF
短期投资-其他投资 Investments - Short term - others ;[! W*8.c
短期投资跌价准备 Provision for short-term investment Ae^Idz
长期股权投资-股票投资 Long term equity investment - stocks l]F)]>AE
长期股权投资-其他股权投资 Long term equity investment - others *s (L!+
长期债券投资-债券投资 Long term securities investemnt - bonds #jT=;G7f2
长期债券投资-其他债权投资 Long term securities investment - others A
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长期投资减值准备 Provision for long-term investment YV)h"u+@0
应收票据 Notes receivable }=
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应收股利 Dividends receivable aJSBG|IC
应收利息 Interest receivable k*!f@ M
应收帐款 Trade debtors {7d\du&G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LseS8F/q
预付帐款 Prepayment }J(o!2.
应收补贴款 Allowance receivable :i/uRR
其他应收款 Other debtors ^u$?& #
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors k_](u91
其他流动资产 Other current assets ]=jpqxlx
物资采购 Purchase
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原材料 Raw materials 6w*q~{"(
包装物 Packing materials J:G~9~V^
低值易耗品 Low value consumbles N\W4LO6
材料成本差异 Material cost difference k?qd
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自制半成品 Self-manufactured goods eWU@@$9
库存商品 Finished goods
UCI !>G
商品进销差价 Difference between purchase & sales of commodities +JPHQx'W
委托加工物资 Consigned processiong material <S(`e/#[
委托代销商品 Consignment-out |5#iPw_wMY
受托代销商品 Consignment-in Z=[?Tf
分期收款发出商品 Goods on instalment sales 97MbyEE8J
存货跌价准备 Provision for obsolete stocks :y3e-lr
待摊费用 Prepaid expenses O%p+P<J
待处理流动资产损益 Unsettled G/L on current assets [hXnw'Im/
待处理固定资产损益 Unsettled G/L on fixed assets OQ*rxLcA
委托贷款-本金 Consignment loan - principle TY*uK
委托贷款-利息 Consignment loan - interest taqmtXU=(
委托贷款-减值准备 Consignment loan - provision BM_Rlcx~
固定资产-房屋建筑物 Fixed assets - Buildings =SpD6
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固定资产-机器设备 Fixed assets - Plant and machinery RinaGeim
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures AlhPT (
固定资产-运输设备 Fixed assets - Automobiles |QxT"`rT
累计折旧 Accumulated depreciation UwVc!Lys
固定资产减值准备 Impairment of fixed assets }e4#Mx
工程物资-专用材料 Project material - specific materials CK#SD|~:
工程物资-专用设备 Project material - specific equipment ~#nbD-*#
工程物资-预付大型设备款 Project material - prepaid for equipment q+?>shqsZ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vz}_^8O
在建工程 Construction in progress wH0Ks5
在建工程减值准备 Impairment of construction in progress $p~X"f?0
固定资产清理 Disposal of fixed assets (#5TM1/A
无形资产-专利权 Intangible assets - patent 9t o2V
无形资产-非专利技术 Intangible assets - industrial property and know-how P=PVOt@
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无形资产-商标权 Intangible assets - trademark rights ^>t
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无形资产-土地使用权 Intangible assets - land use rights t+%tN^87:
无形资产-商誉 Intangible assets - goodwill IM*T+iRKqF
无形资产减值准备 Impairment of intangible assets ^UiSezcI
长期待摊费用 Deferred assets {+^qm8n
未确认融资费用 Unrecognized finance fees ~2 M+Me
其他长期资产 Other long term assets v&}^8j
递延税款借项 Deferred assets debits hH*/[|z
应付票据 Notes payable tk~<tqMq
应付帐款 Trade creditors 2kV{|`1
预收帐款 Adanvances from customers ZG bY
代销商品款 Consignment-in payables :9f/d;Mo3
其他应交款 Other payable to government }S}9Pm,:
其他应付款 Other creditors X+;{&Efrl
应付股利 Proposed dividends ;@lC08SE
待转资产价值 Donated assets PR;A 0
预计负债 Accrued liabilities aOK,Mm:iO
应付短期债券 Short-term debentures payable 4Up\_
其他流动负债 Other current liabilities 9w08)2$Na
预提费用 Accrued expenses 026
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应付工资 Payroll payable ~$:=hT1
应付福利费 Welfare payable |"o/GUI~
短期借款-抵押借款 Bank loans - Short term - pledged 5dem~YY5
短期借款-信用借款 Bank loans - Short term - credit x9B5@2J1
短期借款-担保借款 Bank loans - Short term - guaranteed /IyCvo
一年内到期长期借款 Long term loans due within one year {Tl |>\[P
一年内到期长期应付款 Long term payable due within one year 8 CN~o|uN
长期借款 Bank loans - Long term +u]L#].;
应付债券-债券面值 Bond payable - Par value 8zWKKcf7t
应付债券-债券溢价 Bond payable - Excess t?6_^ 08
应付债券-债券折价 Bond payable - Discount /FW{>N1
应付债券-应计利息 Bond payable - Accrued interest Q~S
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长期应付款 Long term payable #5/.n.X"
专项应付款 Specific payable J sc`^a%`'
其他长期负债 Other long term liabilities 2/M:KR
应交税金-所得税 Tax payable - income tax qGH\3g-
应交税金-增值税 Tax payable - VAT 0Er;l|
应交税金-营业税 Tax payable - business tax 'X{J~fEI!
应交税金-消费税 Tax payable - consumable tax ,!'L~{
应交税金-其他 Tax payable - others KQv97#n1
递延税款贷项 Deferred taxation credit sV5S>*A[
股本 Share capital +!9&zYu!
已归还投资 Investment returned H<wrusRg
利润分配-其他转入 Profit appropriation - other transfer in xXn2M*g
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cs6I
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A<
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利润分配-提取储备基金 Profit appropriation - reserve fund 6p1)wf.J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |\iJ6m;a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .GH#`j
利润分配-利润归还投资 Profit appropriation - return investment by profit ( V^C7ix:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \qB:z7I2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Mw9;O6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^DWhIxBh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6i.!C5YX]
期初未分配利润 Retained earnings, beginning of the year y4Fuh nb>
资本公积-股本溢价 Capital surplus - share premium Tyk\l>S
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #mvOhu
资本公积-接受现金捐赠 Capital surplus - cash donation bi 8Qbo4
资本公积-股权投资准备 Capital surplus - investment reserve - BE.a<
资本公积-拨款转入 Capital surplus - subsidiary PShluhY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation wjnQK
资本公积-其他 Capital surplus - others 'vV|un(6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3Sclr/t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U9:w ^t[Pp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @/yJTMcf
盈余公积-储备基金 Surplus reserve - reserve fund w=MiJr#3^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D^jyG6Ch
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |E=8
主营业务收入 Sales x;L.j7lzA;
主营业务成本 Cost of sales [>y 0Xf9^
主营业务税金及附加 Sales tax lIDGL05f'
营业费用 Operating expenses s_`=ugue
管理费用 General and administrative expenses L4?)N&V
财务费用 Financial expenses NP_b~e6O=
投资收益 Investment income &hri4p/
其他业务收入 Other operating income 8R;A5o,
营业外收入 Non-operating income HJ+I;OJ
补贴收入 Subsidy income '"QN{ja
其他业务支出 Other operating expenses ="=Aac#n`
营业外支出 Non-operating expenses zJ7=r#b
所得税 Income tax ZlxJY%oeu
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