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 。 9}tG\0tL*
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现金 Cash in hand 30cd|
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银行存款 Cash in bank MBr:?PE7
其他货币资金-外埠存款Other monetary assets - cash in other cities y9HK |
其他货币资金-银行本票 Other monetary assets - cashier‘s check Es5p}uh.[Y
其他货币资金-银行汇票 Other monetary assets - bank draft 2&(sa0*y
其他货币资金-信用卡 Other monetary assets - credit cards p9ZXbAJ{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit u:gtOjk2
其他货币资金-存出投资款 Other monetary assets - cash for investment x%>
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短期投资-股票投资 Investments - Short term - stocks P>QpvSd_#
短期投资-债券投资 Investments - Short term - bonds .m4;^S2cO
短期投资-基金投资 Investments - Short term - funds `TKD<&oL
短期投资-其他投资 Investments - Short term - others n-;y*kD
短期投资跌价准备 Provision for short-term investment v"DL'@$Ut{
长期股权投资-股票投资 Long term equity investment - stocks u' Qd,
长期股权投资-其他股权投资 Long term equity investment - others >H|` y@]
长期债券投资-债券投资 Long term securities investemnt - bonds deX5yrvOie
长期债券投资-其他债权投资 Long term securities investment - others !b|' Vp^U
长期投资减值准备 Provision for long-term investment Hgc=M
应收票据 Notes receivable #=e;?w
应收股利 Dividends receivable t,%iL
应收利息 Interest receivable b3
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应收帐款 Trade debtors X=X\F@V:u
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9l/EjF^
预付帐款 Prepayment Q[ieaL6&
应收补贴款 Allowance receivable q }C+tn"\
其他应收款 Other debtors JcO08n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z'v-F^
其他流动资产 Other current assets rp34?/Nz
物资采购 Purchase )hKS0`$|
原材料 Raw materials |
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包装物 Packing materials vq'c@yw;
低值易耗品 Low value consumbles tJI
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材料成本差异 Material cost difference P* #8ZMA<
自制半成品 Self-manufactured goods mz7l'4']+
库存商品 Finished goods 7Hw<ojkt
商品进销差价 Difference between purchase & sales of commodities )|#%Czd4
委托加工物资 Consigned processiong material ni CE\B~
委托代销商品 Consignment-out n]CbDbNw7)
受托代销商品 Consignment-in {y^3> 7
分期收款发出商品 Goods on instalment sales ,2[ra9n
存货跌价准备 Provision for obsolete stocks *e"a0
待摊费用 Prepaid expenses {==pZpyyh
待处理流动资产损益 Unsettled G/L on current assets "E!mva*NU
待处理固定资产损益 Unsettled G/L on fixed assets wVK*P
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委托贷款-本金 Consignment loan - principle 8Z#j7)G
委托贷款-利息 Consignment loan - interest "kW!{n
委托贷款-减值准备 Consignment loan - provision #TJk-1XM*q
固定资产-房屋建筑物 Fixed assets - Buildings rjA@U<o
固定资产-机器设备 Fixed assets - Plant and machinery Bn wzcl
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7hNb/O004
固定资产-运输设备 Fixed assets - Automobiles **_&i!dtL
累计折旧 Accumulated depreciation |?m` xO
固定资产减值准备 Impairment of fixed assets *tQk;'/A]
工程物资-专用材料 Project material - specific materials '{?C{MK3Q
工程物资-专用设备 Project material - specific equipment L wJ0
工程物资-预付大型设备款 Project material - prepaid for equipment 8|1^|B(l
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production gz#4{iT~
在建工程 Construction in progress mPZGA\
在建工程减值准备 Impairment of construction in progress %uESrc-;
固定资产清理 Disposal of fixed assets Y#V8(DTyH
无形资产-专利权 Intangible assets - patent B~WtZ-%
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无形资产-非专利技术 Intangible assets - industrial property and know-how =Ov7C[(
无形资产-商标权 Intangible assets - trademark rights iAO5"(>}?
无形资产-土地使用权 Intangible assets - land use rights QOFvsJ<s
无形资产-商誉 Intangible assets - goodwill 'w/qcD-
无形资产减值准备 Impairment of intangible assets 7G2PMe;$m
长期待摊费用 Deferred assets dXvt6kF
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets nn~YK
递延税款借项 Deferred assets debits _cI_#
应付票据 Notes payable Z)<
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应付帐款 Trade creditors 42) mM#
预收帐款 Adanvances from customers Xh3;
代销商品款 Consignment-in payables ?2J?XS>
其他应交款 Other payable to government [W,|kDK
其他应付款 Other creditors ,32xcj}j)r
应付股利 Proposed dividends PBqy F
待转资产价值 Donated assets ~ 9o6 W",
预计负债 Accrued liabilities dz9Y}\2tf
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities wGKo.lt
预提费用 Accrued expenses s'I)A^i+
应付工资 Payroll payable :Hy]
应付福利费 Welfare payable j.?:Gaab?#
短期借款-抵押借款 Bank loans - Short term - pledged nL`9l1
短期借款-信用借款 Bank loans - Short term - credit -$8.3\6h
短期借款-担保借款 Bank loans - Short term - guaranteed -e -e9uP
一年内到期长期借款 Long term loans due within one year #B}?Zg
一年内到期长期应付款 Long term payable due within one year H?rg5TI0
长期借款 Bank loans - Long term rs8\)\z
应付债券-债券面值 Bond payable - Par value *7gT}O;p 5
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount eQN.sl5
应付债券-应计利息 Bond payable - Accrued interest .-I|DVHe
长期应付款 Long term payable x-m/SI]_N
专项应付款 Specific payable Fe=8O ^\
其他长期负债 Other long term liabilities ,{}#8r` +*
应交税金-所得税 Tax payable - income tax 'Z!Ga.I
应交税金-增值税 Tax payable - VAT 7qIB7 _K5
应交税金-营业税 Tax payable - business tax /Bv#) -5
应交税金-消费税 Tax payable - consumable tax HxwlYx,4
应交税金-其他 Tax payable - others mw$
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递延税款贷项 Deferred taxation credit x1[?5n6
股本 Share capital 85Y|CN] vQ
已归还投资 Investment returned S q@H
利润分配-其他转入 Profit appropriation - other transfer in {ISE'GJj
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 xF8S*,#,*
利润分配-提取储备基金 Profit appropriation - reserve fund Opg#*w%-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mf$j03tu
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +++pI.>(*Q
利润分配-利润归还投资 Profit appropriation - return investment by profit ur%$aX)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~UMOT!4}3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %_)zWl
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @|A|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7nE"F!d+0
期初未分配利润 Retained earnings, beginning of the year Fz"ff4Bx [
资本公积-股本溢价 Capital surplus - share premium )c<6Sfp^B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve APBK9ky
资本公积-接受现金捐赠 Capital surplus - cash donation ~1
ZD[@
资本公积-股权投资准备 Capital surplus - investment reserve [~%`N*G
资本公积-拨款转入 Capital surplus - subsidiary Zr/r2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %vqT#+x
资本公积-其他 Capital surplus - others fj']?a!m
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "ED8z|]j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K b(9)Re
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Jbw!:x
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盈余公积-储备基金 Surplus reserve - reserve fund T_hV%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M}FWBs'*|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales $[CA&Y.
主营业务成本 Cost of sales =Viy^ieN$
主营业务税金及附加 Sales tax Hcv u7uD
营业费用 Operating expenses 8C&x MA^
管理费用 General and administrative expenses ohZx03
财务费用 Financial expenses
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投资收益 Investment income "dCzWFet
其他业务收入 Other operating income Xa,&ef&q
营业外收入 Non-operating income NB)t7/Us
补贴收入 Subsidy income &9 B_/m3
其他业务支出 Other operating expenses 4<gJ2a3
营业外支出 Non-operating expenses X
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所得税 Income tax BQrL7y
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