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 。 DjCx~@
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现金 Cash in hand ~%ozgzr^
银行存款 Cash in bank C;Ic
其他货币资金-外埠存款Other monetary assets - cash in other cities Y-~~,Yl~
其他货币资金-银行本票 Other monetary assets - cashier‘s check 64j|}wJ$
其他货币资金-银行汇票 Other monetary assets - bank draft XM|%^ry
其他货币资金-信用卡 Other monetary assets - credit cards ,WWj-X|+=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K{cbn1\,H
其他货币资金-存出投资款 Other monetary assets - cash for investment Y\+KoR';
短期投资-股票投资 Investments - Short term - stocks R4e&^tI@*
短期投资-债券投资 Investments - Short term - bonds 8I+d)(:
短期投资-基金投资 Investments - Short term - funds J?n<ydZSH
短期投资-其他投资 Investments - Short term - others u>.y:>
短期投资跌价准备 Provision for short-term investment m@rSz
长期股权投资-股票投资 Long term equity investment - stocks Vv*NFJ |
长期股权投资-其他股权投资 Long term equity investment - others XD-^w_
长期债券投资-债券投资 Long term securities investemnt - bonds X6RQqen3:
长期债券投资-其他债权投资 Long term securities investment - others 8cm@a*2%
长期投资减值准备 Provision for long-term investment ?4z8)E9Ju
应收票据 Notes receivable !q4x~G0d
应收股利 Dividends receivable },+~F8B
应收利息 Interest receivable VjbG(nB?_
应收帐款 Trade debtors V+Xl9v4O
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors DFe;4BdC
预付帐款 Prepayment $
v}<'
应收补贴款 Allowance receivable fP%Fyg^k
其他应收款 Other debtors U!e6FHj7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors beZ(o?uK
其他流动资产 Other current assets 9 1P4:6
物资采购 Purchase 80ZnM%/}
原材料 Raw materials vz`@x45K
包装物 Packing materials */ OI*{Q
低值易耗品 Low value consumbles dL;H
V8z^
材料成本差异 Material cost difference $zkH|]
zZ
自制半成品 Self-manufactured goods u/AT-er;
库存商品 Finished goods We`'>'W0
商品进销差价 Difference between purchase & sales of commodities noA-)
委托加工物资 Consigned processiong material ua
8m;>R
委托代销商品 Consignment-out S|R|]J|
受托代销商品 Consignment-in b>cafu
分期收款发出商品 Goods on instalment sales ilEi")b=
存货跌价准备 Provision for obsolete stocks &1)xoZ'
\
待摊费用 Prepaid expenses }X$l\pm
待处理流动资产损益 Unsettled G/L on current assets 'I/h(
待处理固定资产损益 Unsettled G/L on fixed assets -!*p*3|03|
委托贷款-本金 Consignment loan - principle uhn
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委托贷款-利息 Consignment loan - interest zp=!8Av
委托贷款-减值准备 Consignment loan - provision o;J;*~g
固定资产-房屋建筑物 Fixed assets - Buildings r(uP!n1+
固定资产-机器设备 Fixed assets - Plant and machinery y7zkAXhJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures l+
T,2sd
固定资产-运输设备 Fixed assets - Automobiles ValS8V*N1
累计折旧 Accumulated depreciation WPY8C3XO
固定资产减值准备 Impairment of fixed assets a&/HSf_G
工程物资-专用材料 Project material - specific materials v@T'7?s.
工程物资-专用设备 Project material - specific equipment dc^Vc{26Z
工程物资-预付大型设备款 Project material - prepaid for equipment Qp:6=o0:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +cfziQ$'
在建工程 Construction in progress qj?2%mK`
在建工程减值准备 Impairment of construction in progress 2mJ:c
固定资产清理 Disposal of fixed assets QjukK6#W
无形资产-专利权 Intangible assets - patent T_L6 t66I
无形资产-非专利技术 Intangible assets - industrial property and know-how 9[>Lp9l'
无形资产-商标权 Intangible assets - trademark rights kl{6]39
无形资产-土地使用权 Intangible assets - land use rights Hbr^vYs5
无形资产-商誉 Intangible assets - goodwill kEK[\f VE
无形资产减值准备 Impairment of intangible assets lL2-.!]R
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees 5~\Kj#PBx
其他长期资产 Other long term assets bf98B4<
递延税款借项 Deferred assets debits aG3k4
应付票据 Notes payable :{CFTc5:A
应付帐款 Trade creditors Xu<FD jr
预收帐款 Adanvances from customers =jIxI,
代销商品款 Consignment-in payables g.*&BXZi
其他应交款 Other payable to government +>E5X4JC
其他应付款 Other creditors Ve:&'~F2 s
应付股利 Proposed dividends |[wyc!nY).
待转资产价值 Donated assets ku3D?D:V
预计负债 Accrued liabilities 3bH5C3(u
应付短期债券 Short-term debentures payable >6K4b/.5w
其他流动负债 Other current liabilities `Yogq)G}
预提费用 Accrued expenses y''0PSfb#
应付工资 Payroll payable 7x+=7,BZd
应付福利费 Welfare payable U+!UL5k
短期借款-抵押借款 Bank loans - Short term - pledged %<S7
短期借款-信用借款 Bank loans - Short term - credit S_T
短期借款-担保借款 Bank loans - Short term - guaranteed LD@7(?mlU
一年内到期长期借款 Long term loans due within one year ~j}J<4&OvC
一年内到期长期应付款 Long term payable due within one year Rkr^Z?/GH
长期借款 Bank loans - Long term 1E^{B8cm
应付债券-债券面值 Bond payable - Par value (6#M9XL
应付债券-债券溢价 Bond payable - Excess nL\ZId
应付债券-债券折价 Bond payable - Discount z\h,SX<U
应付债券-应计利息 Bond payable - Accrued interest B}k'@;G
长期应付款 Long term payable (+$ol'i
专项应付款 Specific payable T+BIy|O
其他长期负债 Other long term liabilities )v-Cj_W5]"
应交税金-所得税 Tax payable - income tax p[;8
应交税金-增值税 Tax payable - VAT R8{e&nPE
应交税金-营业税 Tax payable - business tax T:)% P6/
应交税金-消费税 Tax payable - consumable tax 9C1b^^Kb
应交税金-其他 Tax payable - others 45r|1<R o
递延税款贷项 Deferred taxation credit 09x+Tko9;*
股本 Share capital s9:%s*$u
已归还投资 Investment returned %30T{n:
利润分配-其他转入 Profit appropriation - other transfer in V4oak!}?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CMKhS,,o
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P[1m0!,B
利润分配-提取储备基金 Profit appropriation - reserve fund xrX?ZJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
$Gd5wmb!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <q1'Li)_R
利润分配-利润归还投资 Profit appropriation - return investment by profit ~e+0c'n\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S^)WYF5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ){jqfkL
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ][rTQt m
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares afV
P-m4L
期初未分配利润 Retained earnings, beginning of the year E.U0qK],
资本公积-股本溢价 Capital surplus - share premium #
s,Y%
Bce
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $ #t|(\
资本公积-接受现金捐赠 Capital surplus - cash donation &:C{/QnA
资本公积-股权投资准备 Capital surplus - investment reserve <Q\H
资本公积-拨款转入 Capital surplus - subsidiary JYl\<Z' {
资本公积-外币资本折算差额 Capital surplus - foreign currency translation u
&
AQl.u
资本公积-其他 Capital surplus - others s?~8O|Mu'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t{[gKV-b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^$ 8Vh=D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nxf{PbHk
盈余公积-储备基金 Surplus reserve - reserve fund Y+OYoI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n8
GF8a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Sn+F
V+D
主营业务收入 Sales olHH9R9:
主营业务成本 Cost of sales IMw
"eV
主营业务税金及附加 Sales tax L;4[ k;5
营业费用 Operating expenses EI%M
Azj}
管理费用 General and administrative expenses )Xq@v']%~9
财务费用 Financial expenses d~vTD|
Et
投资收益 Investment income nq),VPJi
其他业务收入 Other operating income 2z[r@}3
营业外收入 Non-operating income DXt]b,
补贴收入 Subsidy income )#)nBM
2\
其他业务支出 Other operating expenses 1mY+0
营业外支出 Non-operating expenses Bmi:2} j
所得税 Income tax ;`;G/1]#9
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