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 。 |@NiW\O
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现金 Cash in hand W>-Et7&2
银行存款 Cash in bank ,h"-
其他货币资金-外埠存款Other monetary assets - cash in other cities f&
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其他货币资金-银行本票 Other monetary assets - cashier‘s check "-@[R
其他货币资金-银行汇票 Other monetary assets - bank draft Z{&cuo.@<]
其他货币资金-信用卡 Other monetary assets - credit cards D}8EER b
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Eu"_MgD
其他货币资金-存出投资款 Other monetary assets - cash for investment hI9
短期投资-股票投资 Investments - Short term - stocks rZ8`sIWQt
短期投资-债券投资 Investments - Short term - bonds p<=$
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短期投资-基金投资 Investments - Short term - funds V#VN%{
短期投资-其他投资 Investments - Short term - others Q.K,%(^;a
短期投资跌价准备 Provision for short-term investment =zQN[
长期股权投资-股票投资 Long term equity investment - stocks KYzv$oK
长期股权投资-其他股权投资 Long term equity investment - others y;/VB,4V
长期债券投资-债券投资 Long term securities investemnt - bonds H"A7Zo
长期债券投资-其他债权投资 Long term securities investment - others H":oNpfb
长期投资减值准备 Provision for long-term investment 6Gf?m;
应收票据 Notes receivable 6@DF
应收股利 Dividends receivable .\>v0Du
应收利息 Interest receivable mI 74x3 [
应收帐款 Trade debtors 6{=\7AY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors d!eYqM7-G
预付帐款 Prepayment ~69&6C1Ch
应收补贴款 Allowance receivable O
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其他应收款 Other debtors ]U"94S U:)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Gea\,{E9xA
其他流动资产 Other current assets 7uzkp&+:
物资采购 Purchase SdD6 ~LS
原材料 Raw materials ,v"YqD+GC5
包装物 Packing materials -GxaV #{
低值易耗品 Low value consumbles x7O-Y~[2
材料成本差异 Material cost difference 21"1NJzP
自制半成品 Self-manufactured goods <)1qt
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库存商品 Finished goods 3Z1CWzq(
商品进销差价 Difference between purchase & sales of commodities j]`PSl+w
委托加工物资 Consigned processiong material l\i)$=d&g
委托代销商品 Consignment-out TYW&!
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受托代销商品 Consignment-in EFz&N\2
分期收款发出商品 Goods on instalment sales ]\|VpIg
存货跌价准备 Provision for obsolete stocks 'inFKy'H
待摊费用 Prepaid expenses 5{g?,/(
待处理流动资产损益 Unsettled G/L on current assets !r<pmr3f@7
待处理固定资产损益 Unsettled G/L on fixed assets 50X([hIr
委托贷款-本金 Consignment loan - principle $< JaLS
委托贷款-利息 Consignment loan - interest WlU0:(d
委托贷款-减值准备 Consignment loan - provision 7
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固定资产-房屋建筑物 Fixed assets - Buildings =i[\-
固定资产-机器设备 Fixed assets - Plant and machinery a|X a3E
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Hj}K{20
固定资产-运输设备 Fixed assets - Automobiles @{2
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累计折旧 Accumulated depreciation B6={&7U2
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials OGl}-kw
工程物资-专用设备 Project material - specific equipment ~sh`r{0
工程物资-预付大型设备款 Project material - prepaid for equipment T:~vk.Or
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7<*yS310
在建工程 Construction in progress ^~etm
在建工程减值准备 Impairment of construction in progress j:v@pzTD
固定资产清理 Disposal of fixed assets +L;e^#>d
无形资产-专利权 Intangible assets - patent {z{bY\
无形资产-非专利技术 Intangible assets - industrial property and know-how [TmIVQ!B
无形资产-商标权 Intangible assets - trademark rights p>huRp^w
无形资产-土地使用权 Intangible assets - land use rights :;9F>?VN>0
无形资产-商誉 Intangible assets - goodwill I`!<9OTBj
无形资产减值准备 Impairment of intangible assets LcTP#
长期待摊费用 Deferred assets )P
sY($ &
未确认融资费用 Unrecognized finance fees 2GDD!w#!j
其他长期资产 Other long term assets *_d7E
递延税款借项 Deferred assets debits 9P+-#B
应付票据 Notes payable 9w7n1k.
应付帐款 Trade creditors koug[5T5
预收帐款 Adanvances from customers EFM5,gB.m
代销商品款 Consignment-in payables eceP0x
其他应交款 Other payable to government %WjXg:R
其他应付款 Other creditors [DI+~F
应付股利 Proposed dividends \XZ/v*d0
待转资产价值 Donated assets Yo6*C
预计负债 Accrued liabilities GBPo8L"9
应付短期债券 Short-term debentures payable 1G^`-ri6
其他流动负债 Other current liabilities asppRL||
预提费用 Accrued expenses Li4zTR|U
应付工资 Payroll payable b0Ps5G\ u
应付福利费 Welfare payable ,?
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短期借款-抵押借款 Bank loans - Short term - pledged k
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短期借款-信用借款 Bank loans - Short term - credit sYI-5D]
短期借款-担保借款 Bank loans - Short term - guaranteed V2wb%;q
一年内到期长期借款 Long term loans due within one year },{$*f[
一年内到期长期应付款 Long term payable due within one year zBzZxK>$
长期借款 Bank loans - Long term 9sYMSc~Bm
应付债券-债券面值 Bond payable - Par value GjvOM y
应付债券-债券溢价 Bond payable - Excess 0x@6^%^\
应付债券-债券折价 Bond payable - Discount *nkoPVpC
应付债券-应计利息 Bond payable - Accrued interest inMA:x}cF1
长期应付款 Long term payable SE1=>S%
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专项应付款 Specific payable qm/22:&v5
其他长期负债 Other long term liabilities <h0?tv]
应交税金-所得税 Tax payable - income tax | ATvS2
应交税金-增值税 Tax payable - VAT EM(g
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应交税金-营业税 Tax payable - business tax YJT&{jYi
应交税金-消费税 Tax payable - consumable tax iP ->S\
应交税金-其他 Tax payable - others Yg||{
递延税款贷项 Deferred taxation credit 4V)kx[j
股本 Share capital "R;U/+
已归还投资 Investment returned 8e1UmM[
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &5B'nk"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3u+T~g0^
利润分配-提取储备基金 Profit appropriation - reserve fund y51e%n$
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 z]_wjYn Z
利润分配-利润归还投资 Profit appropriation - return investment by profit Nk?
^1n$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *av<E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iL-(O;n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *&^Pj%DX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R'as0 u\
期初未分配利润 Retained earnings, beginning of the year BYL)nCc
资本公积-股本溢价 Capital surplus - share premium /~%&vpF-L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FrGgga$
资本公积-接受现金捐赠 Capital surplus - cash donation @k,#L`3^
资本公积-股权投资准备 Capital surplus - investment reserve 2*;~S44
资本公积-拨款转入 Capital surplus - subsidiary HdUQCugxx:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation gwuI-d^
资本公积-其他 Capital surplus - others q 376m-+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pP&7rRhw
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 /K@XzwM
盈余公积-储备基金 Surplus reserve - reserve fund %rL.|q9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -A^ _{4X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment c <B/V0]
主营业务收入 Sales dVtG/0
主营业务成本 Cost of sales %}SrL*
主营业务税金及附加 Sales tax dd %6t
营业费用 Operating expenses 8Z8gRcv{p
管理费用 General and administrative expenses u5`u>.!
财务费用 Financial expenses EIP/V
投资收益 Investment income xX&+WR
其他业务收入 Other operating income 'urafE4M
营业外收入 Non-operating income |.: q
补贴收入 Subsidy income =
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其他业务支出 Other operating expenses y@S$^jk.
营业外支出 Non-operating expenses %D{6[8
所得税 Income tax 'x#~'v*
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