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 。 ~Tolz H!
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现金 Cash in hand r@aFB@
银行存款 Cash in bank ruVm8BO
其他货币资金-外埠存款Other monetary assets - cash in other cities X.Kxio
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ~ nIZg5
其他货币资金-银行汇票 Other monetary assets - bank draft TkykI
其他货币资金-信用卡 Other monetary assets - credit cards ~mU#u\r(*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3%k+<ho(
其他货币资金-存出投资款 Other monetary assets - cash for investment Bvwk6NBN
短期投资-股票投资 Investments - Short term - stocks ;2^=#7I?
短期投资-债券投资 Investments - Short term - bonds z^]nP87
短期投资-基金投资 Investments - Short term - funds v{+*/NQ
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短期投资-其他投资 Investments - Short term - others ;lldxS
短期投资跌价准备 Provision for short-term investment q#1um
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长期股权投资-股票投资 Long term equity investment - stocks }v{F9dv
长期股权投资-其他股权投资 Long term equity investment - others )xU70:X
长期债券投资-债券投资 Long term securities investemnt - bonds gi8kYHldH
长期债券投资-其他债权投资 Long term securities investment - others 4CqZvdC
长期投资减值准备 Provision for long-term investment 71eD~fNdx
应收票据 Notes receivable rB\UNXy
应收股利 Dividends receivable pn)5neX{
应收利息 Interest receivable 'ga@=;Wj
应收帐款 Trade debtors ~$5[#\5%G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y}|zH
预付帐款 Prepayment uAJC Q)@
应收补贴款 Allowance receivable rYT3oqpfT
其他应收款 Other debtors 2ZnTT
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8K$:9+OY
其他流动资产 Other current assets k0,~wn\#h
物资采购 Purchase 7be?=c)+"
原材料 Raw materials h`)r :a7
包装物 Packing materials ky*-_
低值易耗品 Low value consumbles phTZUmi
材料成本差异 Material cost difference f-#fi7
自制半成品 Self-manufactured goods Z#0z #M`
库存商品 Finished goods c~cYN W:
商品进销差价 Difference between purchase & sales of commodities mZORV3bN
委托加工物资 Consigned processiong material TJCoID7a8
委托代销商品 Consignment-out pB )nQ5l'
受托代销商品 Consignment-in &iuc4"'
分期收款发出商品 Goods on instalment sales L3 &NGcd
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses Eh JYdO[e
待处理流动资产损益 Unsettled G/L on current assets 3ZC[H'|
待处理固定资产损益 Unsettled G/L on fixed assets s+4G`mq>*
委托贷款-本金 Consignment loan - principle Ek84yme#
委托贷款-利息 Consignment loan - interest H>VuUH|
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings D:f0Wv
固定资产-机器设备 Fixed assets - Plant and machinery (fq>P1-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )@Ly{cw
固定资产-运输设备 Fixed assets - Automobiles l("_JI
累计折旧 Accumulated depreciation ]NN9FM.2b/
固定资产减值准备 Impairment of fixed assets &B[$l`1
工程物资-专用材料 Project material - specific materials ($]y*|Obn
工程物资-专用设备 Project material - specific equipment m(?M]CH(A
工程物资-预付大型设备款 Project material - prepaid for equipment WJ=^r@Sf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H!,#Z7s
在建工程 Construction in progress sz_|py?0
在建工程减值准备 Impairment of construction in progress e1K,4Bq
固定资产清理 Disposal of fixed assets .0nL;o
无形资产-专利权 Intangible assets - patent ;A1pqHr
无形资产-非专利技术 Intangible assets - industrial property and know-how Uq7 y4z
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无形资产-商标权 Intangible assets - trademark rights Q[S""P.Z|
无形资产-土地使用权 Intangible assets - land use rights J-hP4t&x
无形资产-商誉 Intangible assets - goodwill |eJ4"OPC
无形资产减值准备 Impairment of intangible assets $T
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长期待摊费用 Deferred assets -k=02?0p+
未确认融资费用 Unrecognized finance fees rj<r6
其他长期资产 Other long term assets 5|";L&`
递延税款借项 Deferred assets debits MWu67">"
应付票据 Notes payable J6Cw1Pi
应付帐款 Trade creditors Ydh]EO0'
预收帐款 Adanvances from customers q@H?ohIH
代销商品款 Consignment-in payables ZEp UHdin
其他应交款 Other payable to government Av]<[ F/
其他应付款 Other creditors I HgYgn
应付股利 Proposed dividends nJNdq`y2
待转资产价值 Donated assets "8>*O;xk
预计负债 Accrued liabilities kTt;3 Ia
应付短期债券 Short-term debentures payable W/OZ}ky}^
其他流动负债 Other current liabilities TI
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预提费用 Accrued expenses
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应付工资 Payroll payable ojni+} >_
应付福利费 Welfare payable ?>LsIPa
短期借款-抵押借款 Bank loans - Short term - pledged tgKmCI
短期借款-信用借款 Bank loans - Short term - credit IMpEp}7
短期借款-担保借款 Bank loans - Short term - guaranteed C AVqjT7
一年内到期长期借款 Long term loans due within one year :%~+&q
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一年内到期长期应付款 Long term payable due within one year *2Il{KOA^
长期借款 Bank loans - Long term <sE0426
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应付债券-债券面值 Bond payable - Par value J.N%=-8
应付债券-债券溢价 Bond payable - Excess [/.o>R#J(
应付债券-债券折价 Bond payable - Discount -L}crQl.'c
应付债券-应计利息 Bond payable - Accrued interest P33x/#VVE
长期应付款 Long term payable 3@f@4t@5V
专项应付款 Specific payable UEbRg =6
其他长期负债 Other long term liabilities /:iO:g1
应交税金-所得税 Tax payable - income tax l:5x*QSX
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax =yJJq=!
应交税金-消费税 Tax payable - consumable tax x'tYf^Va28
应交税金-其他 Tax payable - others <05\
递延税款贷项 Deferred taxation credit GSj04-T"
股本 Share capital VC,
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已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in a*@ 6G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OsAH!e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jr29+>
利润分配-提取储备基金 Profit appropriation - reserve fund t`1E4$Bb\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund z'GYU=
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M}MXR=X,
利润分配-利润归还投资 Profit appropriation - return investment by profit u^&2T(xGi
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &>y[5#qOl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2A'!kd$2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~Q}JC3f>
期初未分配利润 Retained earnings, beginning of the year Y).5(t7zaR
资本公积-股本溢价 Capital surplus - share premium OLp;eb1g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UT!gAU
资本公积-接受现金捐赠 Capital surplus - cash donation Exd$v"s
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资本公积-股权投资准备 Capital surplus - investment reserve -F\xZ
资本公积-拨款转入 Capital surplus - subsidiary qP@d)XRQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +c$]Q-(
资本公积-其他 Capital surplus - others JsAl;w
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oU[Ba8qh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BBnW0vAZ*
盈余公积-储备基金 Surplus reserve - reserve fund ,5`pe%W7
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _EMq"\ND
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Hg$t,\j
主营业务收入 Sales ODa+s>a`^
主营业务成本 Cost of sales l+g\xUP
主营业务税金及附加 Sales tax gw
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营业费用 Operating expenses `D)ay
管理费用 General and administrative expenses
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财务费用 Financial expenses 6M^P]l
投资收益 Investment income evOyTvc
其他业务收入 Other operating income r,F
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营业外收入 Non-operating income c4Q{
补贴收入 Subsidy income a![x^@nF
其他业务支出 Other operating expenses T4MB~5,i
营业外支出 Non-operating expenses J?4aSssE
所得税 Income tax 4JF)w;X}
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