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 。 L)//-
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现金 Cash in hand rF
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银行存款 Cash in bank u=UM^C!
其他货币资金-外埠存款Other monetary assets - cash in other cities 7=ga_2
其他货币资金-银行本票 Other monetary assets - cashier‘s check /;(%Xd&:
其他货币资金-银行汇票 Other monetary assets - bank draft C?c -V,
其他货币资金-信用卡 Other monetary assets - credit cards ez<wEtS
其他货币资金-信用证保证金 Other monetary assets - L/C deposit RU ,N_GV
其他货币资金-存出投资款 Other monetary assets - cash for investment 4uE5h~0Z
短期投资-股票投资 Investments - Short term - stocks 7g<`wLAH
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 f"=4,
短期投资-其他投资 Investments - Short term - others nN]vu
短期投资跌价准备 Provision for short-term investment K]]rOF
长期股权投资-股票投资 Long term equity investment - stocks Q24:G
长期股权投资-其他股权投资 Long term equity investment - others $Q7E#
长期债券投资-债券投资 Long term securities investemnt - bonds \?ws0Ax
长期债券投资-其他债权投资 Long term securities investment - others igbb=@QBJ
长期投资减值准备 Provision for long-term investment Gw\HL
应收票据 Notes receivable aFm]?75
应收股利 Dividends receivable }oxaB9r
应收利息 Interest receivable ~q%9zO'
应收帐款 Trade debtors e~~k}2
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors hO@v\@;r
预付帐款 Prepayment E@}j}/%'O
应收补贴款 Allowance receivable v
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其他应收款 Other debtors a} fS2He
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors qQRYHo>/e
其他流动资产 Other current assets u2\qg;dP
物资采购 Purchase |JQP7z6j]
原材料 Raw materials 3g
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包装物 Packing materials )BTs *7 j
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference (pK4i5lT
自制半成品 Self-manufactured goods ,* vnt6C*
库存商品 Finished goods 5dEO_1q
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商品进销差价 Difference between purchase & sales of commodities `1v!sSR0R
委托加工物资 Consigned processiong material [(UqPd$
委托代销商品 Consignment-out !P^$g
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受托代销商品 Consignment-in Zdg{{|mm
分期收款发出商品 Goods on instalment sales vl(v1[pU
存货跌价准备 Provision for obsolete stocks A,[m=9V
待摊费用 Prepaid expenses /lok3J:
待处理流动资产损益 Unsettled G/L on current assets nMvIL2:3
待处理固定资产损益 Unsettled G/L on fixed assets v#2qwd3x
委托贷款-本金 Consignment loan - principle `.-k%2?/
委托贷款-利息 Consignment loan - interest ]4~D;mv
委托贷款-减值准备 Consignment loan - provision -6 Si
固定资产-房屋建筑物 Fixed assets - Buildings #UN{
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固定资产-机器设备 Fixed assets - Plant and machinery F"P:9`/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures m9 5$V&
固定资产-运输设备 Fixed assets - Automobiles aJ_Eh(cF
累计折旧 Accumulated depreciation r.5Js*VX!
固定资产减值准备 Impairment of fixed assets Q+M3Pqy
工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment C$;s+ALy[
工程物资-预付大型设备款 Project material - prepaid for equipment T.dO0$,Q@$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0A4|
在建工程 Construction in progress 9)hC,)5
在建工程减值准备 Impairment of construction in progress DL!s)5!M
固定资产清理 Disposal of fixed assets S^n4aBm\+
无形资产-专利权 Intangible assets - patent VQx-gm8}!
无形资产-非专利技术 Intangible assets - industrial property and know-how O5*uL{pvT{
无形资产-商标权 Intangible assets - trademark rights x=+I8Q4:
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill g%P4$|C9i
无形资产减值准备 Impairment of intangible assets VQ3&
长期待摊费用 Deferred assets `7n,(
未确认融资费用 Unrecognized finance fees >c>ar>4xF
其他长期资产 Other long term assets Q>*K/%KD
递延税款借项 Deferred assets debits e|9Bzli{
应付票据 Notes payable "G)?
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应付帐款 Trade creditors /VZU3p<~
预收帐款 Adanvances from customers 9h=WWu',
代销商品款 Consignment-in payables
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其他应交款 Other payable to government uCr
其他应付款 Other creditors 1vd+p!n
应付股利 Proposed dividends V$D
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待转资产价值 Donated assets )U`kU`+'
预计负债 Accrued liabilities NU*6iLIq|F
应付短期债券 Short-term debentures payable TI&J>/z;$
其他流动负债 Other current liabilities =S +:qk
预提费用 Accrued expenses @V u[Tg}J
应付工资 Payroll payable @"2-tn@q_
应付福利费 Welfare payable t!N>0]:mo
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit qT%E[qDS
短期借款-担保借款 Bank loans - Short term - guaranteed k_
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一年内到期长期借款 Long term loans due within one year 4D$E
一年内到期长期应付款 Long term payable due within one year Z28@yD+
长期借款 Bank loans - Long term Ob+c*@KiW
应付债券-债券面值 Bond payable - Par value a]ey..m
应付债券-债券溢价 Bond payable - Excess k/Q]Ke
应付债券-债券折价 Bond payable - Discount ,%<
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应付债券-应计利息 Bond payable - Accrued interest _RVXE
长期应付款 Long term payable ^jA^~h3(W
专项应付款 Specific payable 2ARh-zLb
其他长期负债 Other long term liabilities 5?"ZM'4
应交税金-所得税 Tax payable - income tax 4TV9t"Dk+c
应交税金-增值税 Tax payable - VAT -fn~y1
应交税金-营业税 Tax payable - business tax `Y9@ ?s Q
应交税金-消费税 Tax payable - consumable tax D1a2|^zt
应交税金-其他 Tax payable - others pqX=l%{4ES
递延税款贷项 Deferred taxation credit 5=e@yIr'#
股本 Share capital 0\A[a4crj
已归还投资 Investment returned ]~,'[gWb
利润分配-其他转入 Profit appropriation - other transfer in dksnW!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~Q\[b%>J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wEyh;ID3#
利润分配-提取储备基金 Profit appropriation - reserve fund .kV/0!q?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5#tvc4+)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xRmB?kM3]5
利润分配-利润归还投资 Profit appropriation - return investment by profit vzPrG%Uu7g
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <jjaqDSmz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mmti3Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S5M t?v|K
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XZJx3!~fm
期初未分配利润 Retained earnings, beginning of the year e9nuQ\=
资本公积-股本溢价 Capital surplus - share premium .v'8G)6g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve MI 3_<[
资本公积-接受现金捐赠 Capital surplus - cash donation {fs(+
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资本公积-股权投资准备 Capital surplus - investment reserve DoA f,9|_
资本公积-拨款转入 Capital surplus - subsidiary s RB8 jY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Wit1WI;18
资本公积-其他 Capital surplus - others PT=%]o]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JM0)x}]+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i[swOYz]X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EhoR.
盈余公积-储备基金 Surplus reserve - reserve fund &kGSxYDk%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ! >V1zk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment qm_\#r
主营业务收入 Sales pw
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主营业务成本 Cost of sales ;+\;^nS3d
主营业务税金及附加 Sales tax O4{&B@!
营业费用 Operating expenses z> SCv;Q
管理费用 General and administrative expenses y!].l0e2a
财务费用 Financial expenses H.e@w3+h
投资收益 Investment income ,;g:qe3D$
其他业务收入 Other operating income ^;e`ZtcI
营业外收入 Non-operating income mjpH)6aD0
补贴收入 Subsidy income 0td;Ag
其他业务支出 Other operating expenses ?0F#\0
营业外支出 Non-operating expenses 6Z 7$ZQ~
所得税 Income tax )yJjJ:re
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