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 。 fsI`DjKi)
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现金 Cash in hand viV-e$s`.
银行存款 Cash in bank zJ_My&~
其他货币资金-外埠存款Other monetary assets - cash in other cities &kx\W)
其他货币资金-银行本票 Other monetary assets - cashier‘s check m X:
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其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards Y6;@ /[_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit sZm^&h;
其他货币资金-存出投资款 Other monetary assets - cash for investment R=86w_
短期投资-股票投资 Investments - Short term - stocks *1v_6<;2i<
短期投资-债券投资 Investments - Short term - bonds 2Q
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短期投资-基金投资 Investments - Short term - funds FB!z#Eim
短期投资-其他投资 Investments - Short term - others u'Pn(A@1R
短期投资跌价准备 Provision for short-term investment 7b,AQ9
长期股权投资-股票投资 Long term equity investment - stocks {~1M
长期股权投资-其他股权投资 Long term equity investment - others hDbHSZ
长期债券投资-债券投资 Long term securities investemnt - bonds z1qUz7
长期债券投资-其他债权投资 Long term securities investment - others 3G(skphE
长期投资减值准备 Provision for long-term investment B>aEHb
应收票据 Notes receivable p[gAZ9
应收股利 Dividends receivable cJV!>0ua
应收利息 Interest receivable -;S3|
应收帐款 Trade debtors #VR`?n?,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .lG+a!)
预付帐款 Prepayment b)y<.pS\
应收补贴款 Allowance receivable gQCC>8
其他应收款 Other debtors FJlsWh4,6=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >rRjm+vg
其他流动资产 Other current assets )w@y(;WJ
物资采购 Purchase '%$-]~
原材料 Raw materials #nDL
包装物 Packing materials v6(,Ax&
低值易耗品 Low value consumbles uTUa4^]*
材料成本差异 Material cost difference /gF]s_
自制半成品 Self-manufactured goods ;?j~8
库存商品 Finished goods B8>FCF&}E
商品进销差价 Difference between purchase & sales of commodities *<;&>w8
委托加工物资 Consigned processiong material BiI{8`M!$x
委托代销商品 Consignment-out XSls]o
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受托代销商品 Consignment-in Xe> ~H4I9
分期收款发出商品 Goods on instalment sales 81cv:|"
存货跌价准备 Provision for obsolete stocks ?({Pc F/
待摊费用 Prepaid expenses 1=- X<M75
待处理流动资产损益 Unsettled G/L on current assets +*Q9.LjV
待处理固定资产损益 Unsettled G/L on fixed assets +-",2d+g
委托贷款-本金 Consignment loan - principle =b|)Wnt2f
委托贷款-利息 Consignment loan - interest Hv+:fr"
委托贷款-减值准备 Consignment loan - provision <w%DyRFw3
固定资产-房屋建筑物 Fixed assets - Buildings RNl\`>Cz
固定资产-机器设备 Fixed assets - Plant and machinery =
c/3^e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures yqC+P
固定资产-运输设备 Fixed assets - Automobiles $)Jc-V
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累计折旧 Accumulated depreciation }.w#X
固定资产减值准备 Impairment of fixed assets h^Arb=I
工程物资-专用材料 Project material - specific materials ,!8*g[^O
工程物资-专用设备 Project material - specific equipment zww?
工程物资-预付大型设备款 Project material - prepaid for equipment M_|M&lR>
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production pC55Ec<
在建工程 Construction in progress m]
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在建工程减值准备 Impairment of construction in progress Vl&+/-V
固定资产清理 Disposal of fixed assets B/:>{2cm
无形资产-专利权 Intangible assets - patent @m }rQT
无形资产-非专利技术 Intangible assets - industrial property and know-how o&*1U"6D
无形资产-商标权 Intangible assets - trademark rights \>w@=bq26
无形资产-土地使用权 Intangible assets - land use rights ]5aux
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无形资产-商誉 Intangible assets - goodwill 2OA8
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无形资产减值准备 Impairment of intangible assets !#l0@3
长期待摊费用 Deferred assets <7@mg/T
未确认融资费用 Unrecognized finance fees 8Q#t\$RY
其他长期资产 Other long term assets vK[v
eFH
递延税款借项 Deferred assets debits ^p'D <!6sK
应付票据 Notes payable (mu{~@Hw
应付帐款 Trade creditors V;/
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预收帐款 Adanvances from customers $@lq}FQ%
代销商品款 Consignment-in payables N}eU.#L
其他应交款 Other payable to government N8u_=b{X
其他应付款 Other creditors j&o/X7I=
应付股利 Proposed dividends hCSRsk3
待转资产价值 Donated assets (e>RNn\
预计负债 Accrued liabilities 7H/!rx
应付短期债券 Short-term debentures payable 1gf/#+$\
其他流动负债 Other current liabilities |hZ|+7
预提费用 Accrued expenses @k#z&@b
应付工资 Payroll payable &km d<
应付福利费 Welfare payable /cn/[O9
短期借款-抵押借款 Bank loans - Short term - pledged n57c^/A*
短期借款-信用借款 Bank loans - Short term - credit \&l*e
短期借款-担保借款 Bank loans - Short term - guaranteed Yg]FF`{p=
一年内到期长期借款 Long term loans due within one year Ugee?;]lu
一年内到期长期应付款 Long term payable due within one year TZ`]#^kU
长期借款 Bank loans - Long term K!$\REs
应付债券-债券面值 Bond payable - Par value k;AV;KWI'
应付债券-债券溢价 Bond payable - Excess 4Tbi%vF{
应付债券-债券折价 Bond payable - Discount X(0:zb,#G*
应付债券-应计利息 Bond payable - Accrued interest yE!7`c.[u
长期应付款 Long term payable q]wn:%rX
专项应付款 Specific payable oPC IlH
其他长期负债 Other long term liabilities B 7x"ef
应交税金-所得税 Tax payable - income tax e!L sc3@
应交税金-增值税 Tax payable - VAT l{%Op\
应交税金-营业税 Tax payable - business tax ~Krg8s!F&
应交税金-消费税 Tax payable - consumable tax Kuzy&NI^w
应交税金-其他 Tax payable - others %WXVfkD
递延税款贷项 Deferred taxation credit l[!C-Tq
股本 Share capital !W6
已归还投资 Investment returned 5p(t")
利润分配-其他转入 Profit appropriation - other transfer in z!uB&2C{k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mF$jC:Tb
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $`+~QR!h
利润分配-提取储备基金 Profit appropriation - reserve fund XV0<pV>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7\|NYT4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n"Z,-./m
利润分配-利润归还投资 Profit appropriation - return investment by profit IhFw {=2*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends njx\$,ruN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !x!L&p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PPIG?fK)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .k?hb]2N
期初未分配利润 Retained earnings, beginning of the year 1 _:1/~R1
资本公积-股本溢价 Capital surplus - share premium Q Kuc21
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >GF(.:7
资本公积-接受现金捐赠 Capital surplus - cash donation mc[_>[m
资本公积-股权投资准备 Capital surplus - investment reserve 1.cUolnr
资本公积-拨款转入 Capital surplus - subsidiary tMs|UC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $SD@D6`lL
资本公积-其他 Capital surplus - others hdNZ":1s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [.yx2@W
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ";!1(xZr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve XP
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盈余公积-储备基金 Surplus reserve - reserve fund 2l}FgD
盈余公积-企业发展基金 Surplus reserve - enterprise development fund tg%WVy2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment crOtQ
主营业务收入 Sales ^9m]KEucd7
主营业务成本 Cost of sales JKu6+V jO
主营业务税金及附加 Sales tax (>@syF%PB
营业费用 Operating expenses Z ysUz
管理费用 General and administrative expenses oXZ@*
财务费用 Financial expenses ?PU(<A+
投资收益 Investment income H9a3rA>
其他业务收入 Other operating income uq1(yyWp(
营业外收入 Non-operating income ]oZ,{Q5~
补贴收入 Subsidy income
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其他业务支出 Other operating expenses =dw*
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营业外支出 Non-operating expenses K=^_N
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所得税 Income tax RBp(dKxM$w
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