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 。
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现金 Cash in hand h$EH|9HAb
银行存款 Cash in bank |A#pG^
其他货币资金-外埠存款Other monetary assets - cash in other cities ?E0j)P/
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 7 Ld5
其他货币资金-银行汇票 Other monetary assets - bank draft ~I%m[fQ S
其他货币资金-信用卡 Other monetary assets - credit cards y pv
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit B#_
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其他货币资金-存出投资款 Other monetary assets - cash for investment h7|#7 d
短期投资-股票投资 Investments - Short term - stocks E
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短期投资-债券投资 Investments - Short term - bonds Oozt&* F
短期投资-基金投资 Investments - Short term - funds ? -PRS.=%
短期投资-其他投资 Investments - Short term - others W4Ey]y"
短期投资跌价准备 Provision for short-term investment C$~2F
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长期股权投资-股票投资 Long term equity investment - stocks Ap{p_~~iJ
长期股权投资-其他股权投资 Long term equity investment - others %EuJ~;x(Mg
长期债券投资-债券投资 Long term securities investemnt - bonds 9"3 7va
长期债券投资-其他债权投资 Long term securities investment - others A&OU;j]
长期投资减值准备 Provision for long-term investment ]E\o
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应收票据 Notes receivable >weY_%a
应收股利 Dividends receivable .|Pq!uLvc
应收利息 Interest receivable P\B ]><!ep
应收帐款 Trade debtors ]kQ*t{\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors F(J6 XnQ
预付帐款 Prepayment gwj+~vSfi
应收补贴款 Allowance receivable 3: 'eZcM
其他应收款 Other debtors 6\7bE$K
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors x roo_
其他流动资产 Other current assets }j^asuf~c
物资采购 Purchase yF-EHNNf
原材料 Raw materials Z6eM~$Y
包装物 Packing materials l
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低值易耗品 Low value consumbles
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材料成本差异 Material cost difference @7Oqp-
自制半成品 Self-manufactured goods 2 5DXJb^:
库存商品 Finished goods ro
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商品进销差价 Difference between purchase & sales of commodities | N%?7PZ(
委托加工物资 Consigned processiong material );o2eV
委托代销商品 Consignment-out 8LI,'XZ
受托代销商品 Consignment-in slC
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分期收款发出商品 Goods on instalment sales y3^<rff3Gc
存货跌价准备 Provision for obsolete stocks 5hN`}Ve
待摊费用 Prepaid expenses +>b~nK>M
待处理流动资产损益 Unsettled G/L on current assets 1 PL2[_2:
待处理固定资产损益 Unsettled G/L on fixed assets 04`2MNfxG
委托贷款-本金 Consignment loan - principle =]k0*\PS
委托贷款-利息 Consignment loan - interest _?"P<3/iF
委托贷款-减值准备 Consignment loan - provision ,@mr})s
固定资产-房屋建筑物 Fixed assets - Buildings o
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固定资产-机器设备 Fixed assets - Plant and machinery tI42]:z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,Jm2|WKH
固定资产-运输设备 Fixed assets - Automobiles 'aYUF&GG
累计折旧 Accumulated depreciation 7>#?-, B
固定资产减值准备 Impairment of fixed assets (gY3?&Ok*
工程物资-专用材料 Project material - specific materials By&T59
工程物资-专用设备 Project material - specific equipment }
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工程物资-预付大型设备款 Project material - prepaid for equipment rucgav
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |$*1!pL-QP
在建工程 Construction in progress r%`g` It
在建工程减值准备 Impairment of construction in progress #NU@7Q[4
固定资产清理 Disposal of fixed assets c2Q KI~\x
无形资产-专利权 Intangible assets - patent h$p]M^Z7
无形资产-非专利技术 Intangible assets - industrial property and know-how a8D7n Ea
无形资产-商标权 Intangible assets - trademark rights ]S@zhQ
无形资产-土地使用权 Intangible assets - land use rights ZqtL4M~9
无形资产-商誉 Intangible assets - goodwill z TYHwx
无形资产减值准备 Impairment of intangible assets HSXv_
长期待摊费用 Deferred assets CD}::7$
未确认融资费用 Unrecognized finance fees - BQ
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其他长期资产 Other long term assets t1Ty.F)r
递延税款借项 Deferred assets debits E@}N}SR
应付票据 Notes payable 8DAHaS;
应付帐款 Trade creditors ~
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预收帐款 Adanvances from customers H(L.k;B
代销商品款 Consignment-in payables in-|",O`Z
其他应交款 Other payable to government o#GZ|9IL
其他应付款 Other creditors %r
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应付股利 Proposed dividends ``X1xiB
待转资产价值 Donated assets *Ubsa9'fS
预计负债 Accrued liabilities I+08tX
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应付短期债券 Short-term debentures payable J,iS<lV_
其他流动负债 Other current liabilities 8
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预提费用 Accrued expenses 0d>|2QV
应付工资 Payroll payable R[#Np`z
应付福利费 Welfare payable 7:[u.c
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短期借款-抵押借款 Bank loans - Short term - pledged |ry![\
短期借款-信用借款 Bank loans - Short term - credit (,nQ7,2EX
短期借款-担保借款 Bank loans - Short term - guaranteed 5 [GdFd>{
一年内到期长期借款 Long term loans due within one year 6zbqv 6
一年内到期长期应付款 Long term payable due within one year ]>vC.iYp
长期借款 Bank loans - Long term d-X6yRjnj
应付债券-债券面值 Bond payable - Par value v11Uw?CM
应付债券-债券溢价 Bond payable - Excess Nxm^jPM0
应付债券-债券折价 Bond payable - Discount +56N}MAs
应付债券-应计利息 Bond payable - Accrued interest g=#Cc(
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长期应付款 Long term payable u-s*3Lg&
专项应付款 Specific payable
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其他长期负债 Other long term liabilities "A(D}~i
应交税金-所得税 Tax payable - income tax (YV]T!q
应交税金-增值税 Tax payable - VAT hs;YMUA"
应交税金-营业税 Tax payable - business tax Lm-f0\(
应交税金-消费税 Tax payable - consumable tax SEKR`2Zz,
应交税金-其他 Tax payable - others 7sX#6`t
递延税款贷项 Deferred taxation credit 'zJBp 9a%
股本 Share capital Ez
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已归还投资 Investment returned wI5(`_l{G
利润分配-其他转入 Profit appropriation - other transfer in B~ ?R 6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |*fi!nvk@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AU$<W"%R
利润分配-提取储备基金 Profit appropriation - reserve fund "xI70c{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d Dg[ry
利润分配-利润归还投资 Profit appropriation - return investment by profit wC>}9OM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "lVbla4b
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uVth&4dh9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9kzJ5}
期初未分配利润 Retained earnings, beginning of the year #
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资本公积-股本溢价 Capital surplus - share premium a
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =L\&}kzB
资本公积-接受现金捐赠 Capital surplus - cash donation SuR+Vv
资本公积-股权投资准备 Capital surplus - investment reserve ,Gi%D3lA
资本公积-拨款转入 Capital surplus - subsidiary C6JwJYa
资本公积-外币资本折算差额 Capital surplus - foreign currency translation v) j3YhY
资本公积-其他 Capital surplus - others M!`&Z9N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :Z[|B(U
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u?4d<%5R!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qV#,]mX
盈余公积-储备基金 Surplus reserve - reserve fund ?vBMx _0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |4C5;"P c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment IKrojK8-?
主营业务收入 Sales /B
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主营业务成本 Cost of sales |jI|},I
主营业务税金及附加 Sales tax swz)gh-*
营业费用 Operating expenses :u,Ji9
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管理费用 General and administrative expenses 0 wjL=]X1e
财务费用 Financial expenses a9
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投资收益 Investment income ms&6N']
其他业务收入 Other operating income .~a.mT
营业外收入 Non-operating income :bq${
补贴收入 Subsidy income g8R@ol0
其他业务支出 Other operating expenses {,=U]^A
营业外支出 Non-operating expenses ;uho.)%N`F
所得税 Income tax % !>@m6JK
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