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 。 ZiuD0#"!
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现金 Cash in hand ?fy37m(M}
银行存款 Cash in bank ?Sh]kJO
其他货币资金-外埠存款Other monetary assets - cash in other cities S&UP;oc
其他货币资金-银行本票 Other monetary assets - cashier‘s check ; j.d
其他货币资金-银行汇票 Other monetary assets - bank draft s 7 nl
其他货币资金-信用卡 Other monetary assets - credit cards r[Pp[g-J
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zy$jTqDH
其他货币资金-存出投资款 Other monetary assets - cash for investment }V]b4t
短期投资-股票投资 Investments - Short term - stocks n+=qT$w)
短期投资-债券投资 Investments - Short term - bonds 6t; ;Fz
短期投资-基金投资 Investments - Short term - funds |k6+-
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短期投资-其他投资 Investments - Short term - others x
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短期投资跌价准备 Provision for short-term investment 4Px|:7~wT8
长期股权投资-股票投资 Long term equity investment - stocks G;cC!x<
长期股权投资-其他股权投资 Long term equity investment - others 3#,6(k4>
长期债券投资-债券投资 Long term securities investemnt - bonds m@+v6&,
长期债券投资-其他债权投资 Long term securities investment - others FA,n>
长期投资减值准备 Provision for long-term investment L3I$ K+c
应收票据 Notes receivable :&
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应收股利 Dividends receivable V6dq8Z"h
应收利息 Interest receivable K9xvog
应收帐款 Trade debtors cL#-vW<s3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B;[ .
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预付帐款 Prepayment }F{s\qUt
应收补贴款 Allowance receivable +&u/R')?6r
其他应收款 Other debtors vcQl0+&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )=GPhC/sw
其他流动资产 Other current assets Y(6evo&IR
物资采购 Purchase $rW(*#C
原材料 Raw materials feyc
包装物 Packing materials YNV,
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低值易耗品 Low value consumbles z#&1>
材料成本差异 Material cost difference ]
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自制半成品 Self-manufactured goods o7E|wS
库存商品 Finished goods vai w*?jV
商品进销差价 Difference between purchase & sales of commodities nQV0I"f]?]
委托加工物资 Consigned processiong material <Mvniz
委托代销商品 Consignment-out >6Uc|D
受托代销商品 Consignment-in }d;2[fR)
分期收款发出商品 Goods on instalment sales [r"Oi|
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存货跌价准备 Provision for obsolete stocks 9+9g (6
待摊费用 Prepaid expenses $`Gl
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待处理流动资产损益 Unsettled G/L on current assets _(g0$vRP~
待处理固定资产损益 Unsettled G/L on fixed assets v*Gd=\88
委托贷款-本金 Consignment loan - principle vzs4tkG
委托贷款-利息 Consignment loan - interest yC$m(Y12FN
委托贷款-减值准备 Consignment loan - provision sTP\}
固定资产-房屋建筑物 Fixed assets - Buildings AjEy@/
固定资产-机器设备 Fixed assets - Plant and machinery &=)O:Jfa
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %bTuE' `b
固定资产-运输设备 Fixed assets - Automobiles `Ns@W?
累计折旧 Accumulated depreciation *y?6m,38V
固定资产减值准备 Impairment of fixed assets g(i6Uj~)
工程物资-专用材料 Project material - specific materials ,*W~M&n"m
工程物资-专用设备 Project material - specific equipment a6vej
工程物资-预付大型设备款 Project material - prepaid for equipment >z
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production MuMq%uDA"
在建工程 Construction in progress j"6|$Ze8
在建工程减值准备 Impairment of construction in progress 55s5(]`d
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent &1<[@:;
无形资产-非专利技术 Intangible assets - industrial property and know-how cdkEK
无形资产-商标权 Intangible assets - trademark rights 3);P!W4>
无形资产-土地使用权 Intangible assets - land use rights e
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无形资产-商誉 Intangible assets - goodwill !`N:.+DT
无形资产减值准备 Impairment of intangible assets E0RqY3
长期待摊费用 Deferred assets KE"6I
未确认融资费用 Unrecognized finance fees "XxmiK
其他长期资产 Other long term assets EGgw#JAi#t
递延税款借项 Deferred assets debits v\|jkzR5Y
应付票据 Notes payable nxV!mh_
应付帐款 Trade creditors o@gceZuk
预收帐款 Adanvances from customers #&)H&H}
代销商品款 Consignment-in payables nuWQ3w
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其他应交款 Other payable to government +&)/dHbL`]
其他应付款 Other creditors W7A!QS
应付股利 Proposed dividends F8<G9#%s\
待转资产价值 Donated assets $\*Z
预计负债 Accrued liabilities TaSS) n
应付短期债券 Short-term debentures payable >6yQuB
其他流动负债 Other current liabilities k^|z.$+
预提费用 Accrued expenses !HU$V9C
应付工资 Payroll payable eik_w(xPT
应付福利费 Welfare payable |dEPy-Xe
短期借款-抵押借款 Bank loans - Short term - pledged er24}G8
短期借款-信用借款 Bank loans - Short term - credit ,gNZHKNq
短期借款-担保借款 Bank loans - Short term - guaranteed 7xO05)bz
一年内到期长期借款 Long term loans due within one year PcA^ jBgGl
一年内到期长期应付款 Long term payable due within one year 4vi?9MPz
长期借款 Bank loans - Long term MzUKp"
应付债券-债券面值 Bond payable - Par value ]QR]#[Tn'
应付债券-债券溢价 Bond payable - Excess @~s5 {4
应付债券-债券折价 Bond payable - Discount b-8@_@f|g
应付债券-应计利息 Bond payable - Accrued interest \(
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长期应付款 Long term payable VD&wO'U
专项应付款 Specific payable 0cKsGDm
其他长期负债 Other long term liabilities 7/a7p(
应交税金-所得税 Tax payable - income tax kOo Vqu
应交税金-增值税 Tax payable - VAT I~F&@
应交税金-营业税 Tax payable - business tax I2HV{1(i
应交税金-消费税 Tax payable - consumable tax KRlJKd{
应交税金-其他 Tax payable - others >;Oa|G
递延税款贷项 Deferred taxation credit j;uUM6
股本 Share capital /9kxDbj
已归还投资 Investment returned 9Br+]F_i
利润分配-其他转入 Profit appropriation - other transfer in 7r?,wM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $!. [R}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \y
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利润分配-提取储备基金 Profit appropriation - reserve fund (*r2bm2FPO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2~hdJ/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit ]vB^%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends H0inU+Ih
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aWimg6q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p/_W*0/i
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l-W)?d
期初未分配利润 Retained earnings, beginning of the year pSC{0Y$g
资本公积-股本溢价 Capital surplus - share premium "2%R?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wuY-f4
资本公积-接受现金捐赠 Capital surplus - cash donation @F(er
资本公积-股权投资准备 Capital surplus - investment reserve [dLc+h1{B
资本公积-拨款转入 Capital surplus - subsidiary -"ZNkC=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cd,'37 pZ
资本公积-其他 Capital surplus - others u,iiS4'Ze
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bj0HAgY@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d(t)8k$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bn8&~
盈余公积-储备基金 Surplus reserve - reserve fund ;p*L(8<YI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9$v\D3<Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f5bX,e)!
主营业务收入 Sales qU6!vgM&
主营业务成本 Cost of sales P\WHM(
主营业务税金及附加 Sales tax 4N=,9
营业费用 Operating expenses
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管理费用 General and administrative expenses ?z M
财务费用 Financial expenses *g}==o`
投资收益 Investment income 74
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其他业务收入 Other operating income } -4p8Zt
营业外收入 Non-operating income +Q_xY>ej
补贴收入 Subsidy income 7ojh=imY
其他业务支出 Other operating expenses +1qvT_
营业外支出 Non-operating expenses M6cybEk`
所得税 Income tax @Z$fEG)9
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