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 。 ht^xcc
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现金 Cash in hand ESv&x6H
银行存款 Cash in bank 2o-Ie/"d\
其他货币资金-外埠存款Other monetary assets - cash in other cities t>%J3S>'ZV
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?1MaA
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards 0Bhf(5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit TfqQh!Y
其他货币资金-存出投资款 Other monetary assets - cash for investment Kg;1%J>ee
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 5J<ghv>\P
短期投资-基金投资 Investments - Short term - funds b$'}IW
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短期投资-其他投资 Investments - Short term - others `}fwR
短期投资跌价准备 Provision for short-term investment +0WI;M4i
长期股权投资-股票投资 Long term equity investment - stocks HWT^u$a"
长期股权投资-其他股权投资 Long term equity investment - others ~m.@{Do0p
长期债券投资-债券投资 Long term securities investemnt - bonds p/inATH
长期债券投资-其他债权投资 Long term securities investment - others G2}e@L0
长期投资减值准备 Provision for long-term investment AIFI@#3
应收票据 Notes receivable u@-x3%W
应收股利 Dividends receivable )F)
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应收利息 Interest receivable B>M @ '
应收帐款 Trade debtors -V)DKf"f
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4q\bnt
预付帐款 Prepayment [.NG~ cpb
应收补贴款 Allowance receivable `V[{,!l;X
其他应收款 Other debtors pe$l'ur
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors lZ9rB^!
其他流动资产 Other current assets Th)Z?\8zk
物资采购 Purchase \4OX]{
原材料 Raw materials Grw|8xN0t
包装物 Packing materials ,P9q[
低值易耗品 Low value consumbles Q)s[ls
材料成本差异 Material cost difference $.2#G"|
自制半成品 Self-manufactured goods %Cz&7 qf"
库存商品 Finished goods G>)
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商品进销差价 Difference between purchase & sales of commodities kKqb:
委托加工物资 Consigned processiong material -r5JP[0kP
委托代销商品 Consignment-out Akbt%&
受托代销商品 Consignment-in 69$[yt>KYz
分期收款发出商品 Goods on instalment sales G F-\WD
存货跌价准备 Provision for obsolete stocks d}t7bgk'j
待摊费用 Prepaid expenses u
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待处理流动资产损益 Unsettled G/L on current assets ?@i_\<A2
待处理固定资产损益 Unsettled G/L on fixed assets hc;8Vsa
委托贷款-本金 Consignment loan - principle ^%?*u;uU%
委托贷款-利息 Consignment loan - interest 3b2[i,m<L
委托贷款-减值准备 Consignment loan - provision #r}O =izi
固定资产-房屋建筑物 Fixed assets - Buildings "ebm3t@C
固定资产-机器设备 Fixed assets - Plant and machinery V94eUmx>?+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ZYy?JDAO
固定资产-运输设备 Fixed assets - Automobiles BB694
累计折旧 Accumulated depreciation |99/?T-QW
固定资产减值准备 Impairment of fixed assets N1 }#6YNw
工程物资-专用材料 Project material - specific materials [Grd?mc#
工程物资-专用设备 Project material - specific equipment bZ$;`F5})
工程物资-预付大型设备款 Project material - prepaid for equipment n@)Kf
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production uwcm%N;I"
在建工程 Construction in progress ,MxTT!9Su
在建工程减值准备 Impairment of construction in progress ""JTU6]MS
固定资产清理 Disposal of fixed assets M(a
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无形资产-专利权 Intangible assets - patent .m]"lH*
无形资产-非专利技术 Intangible assets - industrial property and know-how [%alnY
无形资产-商标权 Intangible assets - trademark rights ,X05&'@Z
无形资产-土地使用权 Intangible assets - land use rights ebSG|F
无形资产-商誉 Intangible assets - goodwill #MyR:V*a
无形资产减值准备 Impairment of intangible assets Mbua!m(0
长期待摊费用 Deferred assets 1yS[;
未确认融资费用 Unrecognized finance fees 0'IV"eH2
其他长期资产 Other long term assets G'5
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递延税款借项 Deferred assets debits 2|KgRk|!
应付票据 Notes payable NYoh6AR
应付帐款 Trade creditors \CP)$0j-&o
预收帐款 Adanvances from customers &G)I|mv
代销商品款 Consignment-in payables w@&4dau
其他应交款 Other payable to government
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其他应付款 Other creditors \<}4D\qz
应付股利 Proposed dividends =o@CCUKpj
待转资产价值 Donated assets S4m??B
预计负债 Accrued liabilities <,r|*pkhp~
应付短期债券 Short-term debentures payable M?iU$qI
其他流动负债 Other current liabilities 3
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预提费用 Accrued expenses G^`IfF-j
应付工资 Payroll payable >VQP,J{
应付福利费 Welfare payable i:6`Rmz1.
短期借款-抵押借款 Bank loans - Short term - pledged F3XB};
短期借款-信用借款 Bank loans - Short term - credit TzC'xWO
短期借款-担保借款 Bank loans - Short term - guaranteed ET_a>]<mv
一年内到期长期借款 Long term loans due within one year (aAv7kB&
一年内到期长期应付款 Long term payable due within one year g ni=S~u
长期借款 Bank loans - Long term G% |$3
应付债券-债券面值 Bond payable - Par value 2qw -:
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount 6`>WO_<z
应付债券-应计利息 Bond payable - Accrued interest NtuO&{}i
长期应付款 Long term payable ~6HpI0i
专项应付款 Specific payable /k$h2,O"*
其他长期负债 Other long term liabilities wx
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应交税金-所得税 Tax payable - income tax Q]9+-p(=
应交税金-增值税 Tax payable - VAT Vq'\`$_
应交税金-营业税 Tax payable - business tax n9
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应交税金-消费税 Tax payable - consumable tax T<hS
应交税金-其他 Tax payable - others S'Hb5C2u
递延税款贷项 Deferred taxation credit ne]P -50
股本 Share capital D5o[z:V7"
已归还投资 Investment returned vD=>AAvG
利润分配-其他转入 Profit appropriation - other transfer in |[/<[@\''
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \3M
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2
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利润分配-提取储备基金 Profit appropriation - reserve fund XX85]49`%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;_o1{?~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =cwQG&as
利润分配-利润归还投资 Profit appropriation - return investment by profit E[:eMJR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9g7d:zG
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uPVM>xf>w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares skd3E4
期初未分配利润 Retained earnings, beginning of the year Q]JWWKt6rV
资本公积-股本溢价 Capital surplus - share premium :]Nn(},
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pyvH [
资本公积-接受现金捐赠 Capital surplus - cash donation <Km
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资本公积-股权投资准备 Capital surplus - investment reserve m\4V;F
资本公积-拨款转入 Capital surplus - subsidiary }V:B,:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jGg,)~)Y
资本公积-其他 Capital surplus - others N\,[(LbA&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b^*9m PP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^tMb"WO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve XniPNU
盈余公积-储备基金 Surplus reserve - reserve fund oO0dN1/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Wq5}SM
盈余公积-利润归还投资 Surplus reserve - reture investment by investment xRX2u_f$<
主营业务收入 Sales wMW."gM|
主营业务成本 Cost of sales `fnU p-
主营业务税金及附加 Sales tax mY1I{'.
营业费用 Operating expenses Uuxx^>"h\
管理费用 General and administrative expenses jmp0 %:+L
财务费用 Financial expenses eD|p1+76
投资收益 Investment income ; _ziRy
其他业务收入 Other operating income TANv)&,|9
营业外收入 Non-operating income Fy;
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补贴收入 Subsidy income ]u]BxMs
其他业务支出 Other operating expenses Q #Tg)5.\
营业外支出 Non-operating expenses Wc*jTip
所得税 Income tax H*m3i;"4p\
= 9Ow!(!@