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 。 D-(w_$#
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现金 Cash in hand TGe;HZ
银行存款 Cash in bank ,%Up0Rr,
其他货币资金-外埠存款Other monetary assets - cash in other cities B'EKM)dA
其他货币资金-银行本票 Other monetary assets - cashier‘s check C
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其他货币资金-银行汇票 Other monetary assets - bank draft I_rO!
其他货币资金-信用卡 Other monetary assets - credit cards )Z
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~UjGSO)z}
其他货币资金-存出投资款 Other monetary assets - cash for investment e\JojaV
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds e9[|!/./5
短期投资-基金投资 Investments - Short term - funds [7S} g
短期投资-其他投资 Investments - Short term - others r*_ZJ*h[
短期投资跌价准备 Provision for short-term investment !\L/[:n
长期股权投资-股票投资 Long term equity investment - stocks 88h3|'*
长期股权投资-其他股权投资 Long term equity investment - others Qx4
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长期债券投资-债券投资 Long term securities investemnt - bonds zs*L~_K
长期债券投资-其他债权投资 Long term securities investment - others yH*6@P4:0=
长期投资减值准备 Provision for long-term investment .j>hI="b
应收票据 Notes receivable ixQJ[fH10
应收股利 Dividends receivable J6G(_(d
应收利息 Interest receivable g[7#w,o
应收帐款 Trade debtors /BV03B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /iV}HV0
预付帐款 Prepayment 09kt[
应收补贴款 Allowance receivable ? Cg>h
其他应收款 Other debtors wz.6du6-
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors dwd:6.J(
其他流动资产 Other current assets S"k*6U
物资采购 Purchase iVTGF<
原材料 Raw materials Z(_ZAB%+D
包装物 Packing materials i'wAE:Xe
低值易耗品 Low value consumbles jSuL5|Gui
材料成本差异 Material cost difference ['*8IWg
自制半成品 Self-manufactured goods 2hQ>:
库存商品 Finished goods nn9wdt@.]
商品进销差价 Difference between purchase & sales of commodities adi[-L#
委托加工物资 Consigned processiong material Y.U[wL>
委托代销商品 Consignment-out vp cr
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受托代销商品 Consignment-in 0}xFD6{X
分期收款发出商品 Goods on instalment sales @b~fIW_3>
存货跌价准备 Provision for obsolete stocks <u:WlaS
待摊费用 Prepaid expenses e$uiJNS2
待处理流动资产损益 Unsettled G/L on current assets @L:>!
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待处理固定资产损益 Unsettled G/L on fixed assets GMZv RAui
委托贷款-本金 Consignment loan - principle 4bJZmUb
委托贷款-利息 Consignment loan - interest %8M)2?E
委托贷款-减值准备 Consignment loan - provision dwv 6;x
固定资产-房屋建筑物 Fixed assets - Buildings 2'<[7!
固定资产-机器设备 Fixed assets - Plant and machinery 4[-*~C|W5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures $gM8{.!
固定资产-运输设备 Fixed assets - Automobiles R$Tp8G>j
累计折旧 Accumulated depreciation lP!;3iJ B
固定资产减值准备 Impairment of fixed assets "a/ Q%.P
工程物资-专用材料 Project material - specific materials C2w2252T
工程物资-专用设备 Project material - specific equipment U(;&(W"M
工程物资-预付大型设备款 Project material - prepaid for equipment [kgdv6E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h"[+)q%L
在建工程 Construction in progress d@G}~&.|
在建工程减值准备 Impairment of construction in progress 4r0b)Y&
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固定资产清理 Disposal of fixed assets :4T("a5aM
无形资产-专利权 Intangible assets - patent 0%
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无形资产-非专利技术 Intangible assets - industrial property and know-how Pv+5K*"7Cg
无形资产-商标权 Intangible assets - trademark rights .*JA!B
无形资产-土地使用权 Intangible assets - land use rights %F*|;o7 s
无形资产-商誉 Intangible assets - goodwill 1#4PG'H
无形资产减值准备 Impairment of intangible assets N#_GJSG_|
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets FG!X"<he
递延税款借项 Deferred assets debits K[7EOXLy
应付票据 Notes payable }AvcoD/b
应付帐款 Trade creditors "h7tnMS
预收帐款 Adanvances from customers +/;*|
代销商品款 Consignment-in payables "A)("
其他应交款 Other payable to government `H3.,]
其他应付款 Other creditors k%op>
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应付股利 Proposed dividends X
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待转资产价值 Donated assets Ep4Hqx $
预计负债 Accrued liabilities s{4 \xAS>
应付短期债券 Short-term debentures payable Y05P'Q
其他流动负债 Other current liabilities o(Cey7
预提费用 Accrued expenses =60~UM
应付工资 Payroll payable gxGrspqg
应付福利费 Welfare payable 6k/U3&R
短期借款-抵押借款 Bank loans - Short term - pledged l@hjP1o
短期借款-信用借款 Bank loans - Short term - credit ow' lRHZ
短期借款-担保借款 Bank loans - Short term - guaranteed @v*/R%rv t
一年内到期长期借款 Long term loans due within one year (?b@b[D~4
一年内到期长期应付款 Long term payable due within one year >u(>aV|A
长期借款 Bank loans - Long term 9cv]y#
应付债券-债券面值 Bond payable - Par value M#@aB"@J>
应付债券-债券溢价 Bond payable - Excess <p?&udqD
应付债券-债券折价 Bond payable - Discount 'snYu!`z
应付债券-应计利息 Bond payable - Accrued interest .~gl19#:T
长期应付款 Long term payable S-nlr@w8
专项应付款 Specific payable *AIEl"29
其他长期负债 Other long term liabilities X{-9FDW
应交税金-所得税 Tax payable - income tax 8Z2.`(3c[
应交税金-增值税 Tax payable - VAT h
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应交税金-营业税 Tax payable - business tax V=:_ d,
应交税金-消费税 Tax payable - consumable tax a/uo}[Y
应交税金-其他 Tax payable - others %AnW~v
递延税款贷项 Deferred taxation credit 2`=6 %s
股本 Share capital rB%$;<`/
已归还投资 Investment returned ^ 2u/n
利润分配-其他转入 Profit appropriation - other transfer in +tN&a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e[t<<u3"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B )JM%r
利润分配-提取储备基金 Profit appropriation - reserve fund mty1p'^KQ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VZIR4J[\.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s
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利润分配-利润归还投资 Profit appropriation - return investment by profit @)8]e
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y#01o&f0n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s2v(=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]^\8U2q}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Kt.~aaG_
期初未分配利润 Retained earnings, beginning of the year C+MSVc
资本公积-股本溢价 Capital surplus - share premium XL}<1
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *xM/;)
资本公积-接受现金捐赠 Capital surplus - cash donation sst,dA V$
资本公积-股权投资准备 Capital surplus - investment reserve 3|Y!2b(:?
资本公积-拨款转入 Capital surplus - subsidiary 7=*VpX1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cub<G!K
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &}`K^5K|O:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T_OF7?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G(1 K9{i$
盈余公积-储备基金 Surplus reserve - reserve fund cV
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund }+Vv0jX|V
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ca $c;
主营业务收入 Sales $X+u={]
主营业务成本 Cost of sales 5`E))?*"Pe
主营业务税金及附加 Sales tax Pcu|k/tk
营业费用 Operating expenses J%dJw}
管理费用 General and administrative expenses I&1!v8
财务费用 Financial expenses ZcryAm:I
投资收益 Investment income M}.b"
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其他业务收入 Other operating income =`I?mn&
营业外收入 Non-operating income P?3{z="LzJ
补贴收入 Subsidy income LN!W(n(
其他业务支出 Other operating expenses I*1S/o_xI
营业外支出 Non-operating expenses nb@" ?<L!
所得税 Income tax 27#8dV?
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