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 。 {uO=Wkp~7
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现金 Cash in hand 7J~usF>A
银行存款 Cash in bank Ap&Bwo 8b
其他货币资金-外埠存款Other monetary assets - cash in other cities !/+'O}@-E
其他货币资金-银行本票 Other monetary assets - cashier‘s check %P!6cyQS
其他货币资金-银行汇票 Other monetary assets - bank draft ;\P\0pI50
其他货币资金-信用卡 Other monetary assets - credit cards C;#-2^h
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2}Ga
其他货币资金-存出投资款 Other monetary assets - cash for investment ZzU3j
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短期投资-股票投资 Investments - Short term - stocks LKCj@N dV
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds =
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短期投资-其他投资 Investments - Short term - others ;^waUJ\Z
短期投资跌价准备 Provision for short-term investment Zt3"4d4
长期股权投资-股票投资 Long term equity investment - stocks #0K122oY
长期股权投资-其他股权投资 Long term equity investment - others @dl{.,J
长期债券投资-债券投资 Long term securities investemnt - bonds \>Y2I 4x<
长期债券投资-其他债权投资 Long term securities investment - others i%jti6z$Hr
长期投资减值准备 Provision for long-term investment +!dW
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应收票据 Notes receivable >w,o|
应收股利 Dividends receivable p^QEk~qw
应收利息 Interest receivable !(:R=J_h
应收帐款 Trade debtors Ig
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9ihB;m'C)
预付帐款 Prepayment E$B7E@(U
应收补贴款 Allowance receivable EbEQ@6t
其他应收款 Other debtors ^Ht!~So
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xign!=
其他流动资产 Other current assets ~p9nAACU
物资采购 Purchase aRPpDSR?l
原材料 Raw materials R>BZQugZ~
包装物 Packing materials :#CQQ
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低值易耗品 Low value consumbles -6wjc rTD
材料成本差异 Material cost difference PQ6.1}
自制半成品 Self-manufactured goods [)K?e!c8
库存商品 Finished goods 2=P.$Kx
商品进销差价 Difference between purchase & sales of commodities JmHEYPt0
委托加工物资 Consigned processiong material C%hMh/Li;
委托代销商品 Consignment-out XH9Y|FX%#
受托代销商品 Consignment-in TQXp9juK
分期收款发出商品 Goods on instalment sales A 9I5
存货跌价准备 Provision for obsolete stocks 05]y*I
待摊费用 Prepaid expenses L9,;zkgo
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets (o+(YV^
委托贷款-本金 Consignment loan - principle a: Ch"la
委托贷款-利息 Consignment loan - interest T8nOb9Nrj
委托贷款-减值准备 Consignment loan - provision (XF"ckma
固定资产-房屋建筑物 Fixed assets - Buildings R#D>m8&}3
固定资产-机器设备 Fixed assets - Plant and machinery ;+d2qbGd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *fz]Q>2g a
固定资产-运输设备 Fixed assets - Automobiles A1VbqA
累计折旧 Accumulated depreciation >A'Q9Tia;
固定资产减值准备 Impairment of fixed assets P0R8
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工程物资-专用材料 Project material - specific materials ,ALEfepo
工程物资-专用设备 Project material - specific equipment ;ps0wswX
工程物资-预付大型设备款 Project material - prepaid for equipment cV=0)'&<`_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production FU;b8{Y
在建工程 Construction in progress 7x6q:4Ep\
在建工程减值准备 Impairment of construction in progress QqpXUyHp[
固定资产清理 Disposal of fixed assets ]+C;C
无形资产-专利权 Intangible assets - patent qfRsp
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无形资产-非专利技术 Intangible assets - industrial property and know-how h'Gs$o7#P
无形资产-商标权 Intangible assets - trademark rights eouxNw}F1
无形资产-土地使用权 Intangible assets - land use rights 9j[lr${A
无形资产-商誉 Intangible assets - goodwill 2P&KU%D)0s
无形资产减值准备 Impairment of intangible assets Me*woCos'
长期待摊费用 Deferred assets jv8diQ.
未确认融资费用 Unrecognized finance fees [(*ObvEF
其他长期资产 Other long term assets n U0
递延税款借项 Deferred assets debits bl/tl_.p00
应付票据 Notes payable #0;H'GO?c
应付帐款 Trade creditors E5>y?N
预收帐款 Adanvances from customers qFqK.u
代销商品款 Consignment-in payables mpsi{%gA
其他应交款 Other payable to government ;M)l7f
其他应付款 Other creditors uyE_7)2d
应付股利 Proposed dividends 6[\b]I\Q
待转资产价值 Donated assets m%?+;V
预计负债 Accrued liabilities gb_r <j:w
应付短期债券 Short-term debentures payable E{):zg
其他流动负债 Other current liabilities Ptj,9bf<\
预提费用 Accrued expenses Ub>Pl,~'
应付工资 Payroll payable !(%^Tg=
应付福利费 Welfare payable 1[?
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短期借款-抵押借款 Bank loans - Short term - pledged Wciw6.@
短期借款-信用借款 Bank loans - Short term - credit 28u3B2\$
短期借款-担保借款 Bank loans - Short term - guaranteed ,WvCslZ
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year .>/Tc
长期借款 Bank loans - Long term *x0nAo_n
应付债券-债券面值 Bond payable - Par value >q+q];=(
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount EZN38T
应付债券-应计利息 Bond payable - Accrued interest ~s$
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长期应付款 Long term payable EWU(Al T
专项应付款 Specific payable $e99[y@
其他长期负债 Other long term liabilities Or({|S9d2
应交税金-所得税 Tax payable - income tax }3^b1D>2O
应交税金-增值税 Tax payable - VAT KNI* :
应交税金-营业税 Tax payable - business tax {c#{dT
应交税金-消费税 Tax payable - consumable tax <B3v4f
应交税金-其他 Tax payable - others +Jf45[D
递延税款贷项 Deferred taxation credit ,JLY
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股本 Share capital |I0O|Zdv
已归还投资 Investment returned 1u%e7
利润分配-其他转入 Profit appropriation - other transfer in ".@}]z8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "s?!1v(v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve equ|v~@y
利润分配-提取储备基金 Profit appropriation - reserve fund O8!> t7x
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H#Aar
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bD: yu
利润分配-利润归还投资 Profit appropriation - return investment by profit #3+-vyZm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends K6 {0`'x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H@j
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %T_4n^beFQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7H,p/G?]k
期初未分配利润 Retained earnings, beginning of the year #iZ%CY\
资本公积-股本溢价 Capital surplus - share premium c:$W5j('Z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]<
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资本公积-接受现金捐赠 Capital surplus - cash donation W5&;PkhQ6
资本公积-股权投资准备 Capital surplus - investment reserve @P$_2IU"
资本公积-拨款转入 Capital surplus - subsidiary xs'vd:l.Pp
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^")SU(`
资本公积-其他 Capital surplus - others CyWaXp65
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u lqh}Uv'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Os9;;^k
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |=xK-;qs
盈余公积-储备基金 Surplus reserve - reserve fund t V]BcDp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e>FK5rz
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,hggmzA~
主营业务收入 Sales =9LeFrz
主营业务成本 Cost of sales qaj~q(j~C
主营业务税金及附加 Sales tax z }t{bm
营业费用 Operating expenses fw[Z7`\Q5
管理费用 General and administrative expenses qYwEPGa\
财务费用 Financial expenses K~U5jpc
投资收益 Investment income s}O9[_v
其他业务收入 Other operating income 7,pn0,HI
营业外收入 Non-operating income 1=9M@r~ ^
补贴收入 Subsidy income z. 6-D
其他业务支出 Other operating expenses BB>R=kt
营业外支出 Non-operating expenses J7p'_\
所得税 Income tax O|Z5SSlk
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