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 。 zOJ%}
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现金 Cash in hand [:dY0r+
银行存款 Cash in bank 9p]QM)M
其他货币资金-外埠存款Other monetary assets - cash in other cities &<
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其他货币资金-银行本票 Other monetary assets - cashier‘s check [DuttFX^x
其他货币资金-银行汇票 Other monetary assets - bank draft -oGdk|Yn
其他货币资金-信用卡 Other monetary assets - credit cards [z:!j$K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <|HV. O/!
其他货币资金-存出投资款 Other monetary assets - cash for investment 7P} W
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短期投资-股票投资 Investments - Short term - stocks 5%"V[lDx@
短期投资-债券投资 Investments - Short term - bonds ?d* z8w
短期投资-基金投资 Investments - Short term - funds juJklSD
短期投资-其他投资 Investments - Short term - others e1yt9@k,
短期投资跌价准备 Provision for short-term investment 0S"mVZ*P
长期股权投资-股票投资 Long term equity investment - stocks KR}?H#%
长期股权投资-其他股权投资 Long term equity investment - others :@Pl pFK
长期债券投资-债券投资 Long term securities investemnt - bonds R*,MfV
长期债券投资-其他债权投资 Long term securities investment - others 6bg
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长期投资减值准备 Provision for long-term investment hW<%R]^|
应收票据 Notes receivable #<fRE"v:Q
应收股利 Dividends receivable [NTzcSN.
应收利息 Interest receivable PI {bmZ
应收帐款 Trade debtors Xg6Jh``
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6jaEv#
预付帐款 Prepayment }J}-//[A
应收补贴款 Allowance receivable +|3@=.V
其他应收款 Other debtors <)Dj9' _J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }RF(CwZr(
其他流动资产 Other current assets \
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物资采购 Purchase HZE#Ab*L
原材料 Raw materials :
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包装物 Packing materials qZdQD
低值易耗品 Low value consumbles #\{l"-
材料成本差异 Material cost difference %uDi#x.
自制半成品 Self-manufactured goods #^0R&) T
库存商品 Finished goods &u
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商品进销差价 Difference between purchase & sales of commodities As&Sq-NWf
委托加工物资 Consigned processiong material ,>a&"V^k
委托代销商品 Consignment-out [(i
受托代销商品 Consignment-in ]h`&&B qt
分期收款发出商品 Goods on instalment sales )MVz$h{c.]
存货跌价准备 Provision for obsolete stocks u[;\y|75
待摊费用 Prepaid expenses NWESP U):w
待处理流动资产损益 Unsettled G/L on current assets LH.]DVj
待处理固定资产损益 Unsettled G/L on fixed assets fUWG*o9
委托贷款-本金 Consignment loan - principle bW427B0
委托贷款-利息 Consignment loan - interest P8:dU(nlW
委托贷款-减值准备 Consignment loan - provision ~7w"nIs<c
固定资产-房屋建筑物 Fixed assets - Buildings RMV/&85?y
固定资产-机器设备 Fixed assets - Plant and machinery Qp5VP@t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures -m zIT4
固定资产-运输设备 Fixed assets - Automobiles +HpA:]#Y
累计折旧 Accumulated depreciation {lzWrUGO
固定资产减值准备 Impairment of fixed assets gx/,)> E.
工程物资-专用材料 Project material - specific materials QE+g
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工程物资-专用设备 Project material - specific equipment 1ba~SHi
工程物资-预付大型设备款 Project material - prepaid for equipment B:Oa}/H
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y-b%T|p9
在建工程 Construction in progress VBlYvZ;$*
在建工程减值准备 Impairment of construction in progress n+9=1Oo"
固定资产清理 Disposal of fixed assets R_cA:3qc~
无形资产-专利权 Intangible assets - patent tKuwpT1Qc
无形资产-非专利技术 Intangible assets - industrial property and know-how L[fiU0^o
无形资产-商标权 Intangible assets - trademark rights !?jrf ]
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无形资产-土地使用权 Intangible assets - land use rights KZY}%il!`
无形资产-商誉 Intangible assets - goodwill [85spub&}
无形资产减值准备 Impairment of intangible assets 8NJqV+jn)t
长期待摊费用 Deferred assets ]jQ
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未确认融资费用 Unrecognized finance fees R%WCH?B<}
其他长期资产 Other long term assets 5V~oIL
递延税款借项 Deferred assets debits n38p !oS
应付票据 Notes payable @i_FTN
应付帐款 Trade creditors <$$yw=ef
预收帐款 Adanvances from customers H2 {+)
代销商品款 Consignment-in payables ?p{Nwl#
其他应交款 Other payable to government s\(k<Ks
其他应付款 Other creditors eQm1cgMdz
应付股利 Proposed dividends qA7>vi%
待转资产价值 Donated assets &ywPuTt
预计负债 Accrued liabilities Ta0|+IYk<
应付短期债券 Short-term debentures payable W(Fv
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其他流动负债 Other current liabilities +o{R _
预提费用 Accrued expenses #Vt%@*
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应付工资 Payroll payable B]wk+8SMY.
应付福利费 Welfare payable {<p?2E
短期借款-抵押借款 Bank loans - Short term - pledged |A~jsz6pI
短期借款-信用借款 Bank loans - Short term - credit nHAS(
短期借款-担保借款 Bank loans - Short term - guaranteed ZU4nc3__
一年内到期长期借款 Long term loans due within one year 49c:V,
一年内到期长期应付款 Long term payable due within one year #G|RnV%t$~
长期借款 Bank loans - Long term pj{`';
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应付债券-债券面值 Bond payable - Par value %(#y5yJ ]
应付债券-债券溢价 Bond payable - Excess i>A s;*
应付债券-债券折价 Bond payable - Discount 0S_~ \t
应付债券-应计利息 Bond payable - Accrued interest On:il$MU
长期应付款 Long term payable DJ k/{Z:
专项应付款 Specific payable R?|.pq/Ln
其他长期负债 Other long term liabilities =:Fc;n>c<K
应交税金-所得税 Tax payable - income tax 7IH@oMvE
应交税金-增值税 Tax payable - VAT n
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应交税金-营业税 Tax payable - business tax ^7cGq+t
应交税金-消费税 Tax payable - consumable tax 6vo;!V6
应交税金-其他 Tax payable - others %nZo4hnr$r
递延税款贷项 Deferred taxation credit xC:L)7#aw
股本 Share capital ::lKL
已归还投资 Investment returned wk D^r(hiH
利润分配-其他转入 Profit appropriation - other transfer in YUD`!C
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h 8S. x)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @f~RdO3
利润分配-提取储备基金 Profit appropriation - reserve fund (zYtNLoFx
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #4%]o%.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]NY~2jmX
利润分配-利润归还投资 Profit appropriation - return investment by profit -UEZ#Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Oc#syfO
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l`{\"#4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &j`} vg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BwGfTua
期初未分配利润 Retained earnings, beginning of the year qvsd5P eCO
资本公积-股本溢价 Capital surplus - share premium z&)A,ryW0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;(/ZO%h
资本公积-接受现金捐赠 Capital surplus - cash donation Jb@
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资本公积-股权投资准备 Capital surplus - investment reserve O2E/jj
资本公积-拨款转入 Capital surplus - subsidiary m+R[#GE8#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jl$ece5v
资本公积-其他 Capital surplus - others RDi]2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~s*)f.l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NjScc%@y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QB uMJm
盈余公积-储备基金 Surplus reserve - reserve fund =pO^7g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $E~`\o%Ev
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S(I{NL}=$
主营业务收入 Sales }Yzco52
主营业务成本 Cost of sales *[Tz![|
主营业务税金及附加 Sales tax Y@vTaE^w3
营业费用 Operating expenses "Mn6U-
管理费用 General and administrative expenses mt{nm[D!Xp
财务费用 Financial expenses KIf dafRL
投资收益 Investment income w^|*m/h|@u
其他业务收入 Other operating income VcO0sa f`
营业外收入 Non-operating income L:j<c5
补贴收入 Subsidy income 5h-SCB>P
其他业务支出 Other operating expenses rC% *$g $
营业外支出 Non-operating expenses C.yQ=\U2
所得税 Income tax IGQaDFr
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