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 。 upvS|KUil
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现金 Cash in hand DQwGUF'(
银行存款 Cash in bank TE )gVE]
其他货币资金-外埠存款Other monetary assets - cash in other cities %6--}bY^
其他货币资金-银行本票 Other monetary assets - cashier‘s check -uh(?])H
其他货币资金-银行汇票 Other monetary assets - bank draft RmrL^asg
其他货币资金-信用卡 Other monetary assets - credit cards ddVa.0Z!<
其他货币资金-信用证保证金 Other monetary assets - L/C deposit NzKUtwnIz
其他货币资金-存出投资款 Other monetary assets - cash for investment X0*QV- RN
短期投资-股票投资 Investments - Short term - stocks nADX
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短期投资-债券投资 Investments - Short term - bonds hXGwP4
短期投资-基金投资 Investments - Short term - funds RI2f`p8k
短期投资-其他投资 Investments - Short term - others >M Jg ,
短期投资跌价准备 Provision for short-term investment .d/:30Y
长期股权投资-股票投资 Long term equity investment - stocks 1
y}2+Kk
长期股权投资-其他股权投资 Long term equity investment - others e?bYjJq
长期债券投资-债券投资 Long term securities investemnt - bonds c%*($)#
长期债券投资-其他债权投资 Long term securities investment - others |y20Hi':
长期投资减值准备 Provision for long-term investment ,
*qCf@$I
应收票据 Notes receivable Ap{}^
应收股利 Dividends receivable *Ei|fe$sa
应收利息 Interest receivable XYoIFv?'
应收帐款 Trade debtors -CH`>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors oUQ07z\C
预付帐款 Prepayment 5X.e*;
应收补贴款 Allowance receivable d2s OYCKe
其他应收款 Other debtors >u%]6_[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }IEbyb
其他流动资产 Other current assets p$7#}s
物资采购 Purchase Il.E
d-&62
原材料 Raw materials Jx#k,Z4
包装物 Packing materials ~el3I=KC}
低值易耗品 Low value consumbles ,&U4a1%i#c
材料成本差异 Material cost difference !se0F.K
自制半成品 Self-manufactured goods ,@z4I0cTi\
库存商品 Finished goods 80M;4nH^5
商品进销差价 Difference between purchase & sales of commodities 4(l?uU$
委托加工物资 Consigned processiong material qz4^{
委托代销商品 Consignment-out YC]L)eafo`
受托代销商品 Consignment-in ~7!7\i,Y8\
分期收款发出商品 Goods on instalment sales e4OeoQ@ >
存货跌价准备 Provision for obsolete stocks 63?)K s
待摊费用 Prepaid expenses y$hp@m'@C
待处理流动资产损益 Unsettled G/L on current assets v6\F
Q9|t
待处理固定资产损益 Unsettled G/L on fixed assets g/UaYCjM
委托贷款-本金 Consignment loan - principle hC_Vts[v/
委托贷款-利息 Consignment loan - interest ENh!N4vbO
委托贷款-减值准备 Consignment loan - provision G1 o70
固定资产-房屋建筑物 Fixed assets - Buildings clI*7j.4E#
固定资产-机器设备 Fixed assets - Plant and machinery ~8|t*@D
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures B~'MBBD"
固定资产-运输设备 Fixed assets - Automobiles g/=K.
累计折旧 Accumulated depreciation eK /?%t
固定资产减值准备 Impairment of fixed assets ,a?
\MM9$
工程物资-专用材料 Project material - specific materials 7n
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工程物资-专用设备 Project material - specific equipment 9]$8MY
工程物资-预付大型设备款 Project material - prepaid for equipment C}
IbxKl
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8&"(WuZ@
在建工程 Construction in progress Wl^R8w#Z$
在建工程减值准备 Impairment of construction in progress U-wLt(Y<
固定资产清理 Disposal of fixed assets H(0q6~|
无形资产-专利权 Intangible assets - patent Q
'(ihUq*k
无形资产-非专利技术 Intangible assets - industrial property and know-how EPW7+Ve
无形资产-商标权 Intangible assets - trademark rights b=a!j=-D
无形资产-土地使用权 Intangible assets - land use rights CBf7]n0H
无形资产-商誉 Intangible assets - goodwill /W#O +
无形资产减值准备 Impairment of intangible assets +a=
0\lpOy
长期待摊费用 Deferred assets ihT~xt
未确认融资费用 Unrecognized finance fees k&hc m
其他长期资产 Other long term assets 2WM\elnA
递延税款借项 Deferred assets debits !~<siy
应付票据 Notes payable a=GM[{og
应付帐款 Trade creditors M^rM-{?<
预收帐款 Adanvances from customers 0h$GI"dR
代销商品款 Consignment-in payables tNs~M4TVVH
其他应交款 Other payable to government vAP{;Q0i
其他应付款 Other creditors l^NC]t
应付股利 Proposed dividends VVWM9x
待转资产价值 Donated assets !
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预计负债 Accrued liabilities M
ixwK,
应付短期债券 Short-term debentures payable .DJDpP)M
其他流动负债 Other current liabilities XM
Vq-8B0
预提费用 Accrued expenses c.H?4j7ga
应付工资 Payroll payable TPO1 GF
应付福利费 Welfare payable u"$a>S_
短期借款-抵押借款 Bank loans - Short term - pledged -U2mf
W
短期借款-信用借款 Bank loans - Short term - credit ;)DzCc/
短期借款-担保借款 Bank loans - Short term - guaranteed &;H{cv`
一年内到期长期借款 Long term loans due within one year e1
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一年内到期长期应付款 Long term payable due within one year xSpC'"
长期借款 Bank loans - Long term d_}a`H
应付债券-债券面值 Bond payable - Par value jj\ [7 O*
应付债券-债券溢价 Bond payable - Excess V'Y{v
应付债券-债券折价 Bond payable - Discount ]0c P
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应付债券-应计利息 Bond payable - Accrued interest IN^9uL]B
长期应付款 Long term payable |pZo2F!.
专项应付款 Specific payable U6 82Th
其他长期负债 Other long term liabilities >Pe:I
应交税金-所得税 Tax payable - income tax YTY%#"
应交税金-增值税 Tax payable - VAT !jS4!2'
应交税金-营业税 Tax payable - business tax @kngI7=E
应交税金-消费税 Tax payable - consumable tax t\j!K2
应交税金-其他 Tax payable - others SA6hbcYk
递延税款贷项 Deferred taxation credit ](r
^.k,R
股本 Share capital h\,5/ )Y
已归还投资 Investment returned <z#BsnjW{
利润分配-其他转入 Profit appropriation - other transfer in w`yx=i#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "2n;3ByR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D#sf i,O
利润分配-提取储备基金 Profit appropriation - reserve fund g"t^r3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1JTbCS
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ` DCU>bt&R
利润分配-利润归还投资 Profit appropriation - return investment by profit Oo%!>!Lt,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 24@^{
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qc!x
W,I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [J\DB)V/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K, (65>86;
期初未分配利润 Retained earnings, beginning of the year ;:#U6?=t
资本公积-股本溢价 Capital surplus - share premium 7#4%\f+'t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vrcE]5(:s
资本公积-接受现金捐赠 Capital surplus - cash donation FuP}Kec
资本公积-股权投资准备 Capital surplus - investment reserve KvFR8s
资本公积-拨款转入 Capital surplus - subsidiary ZW ye>]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q&M:17+:Q
资本公积-其他 Capital surplus - others |n P_<9[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SR*Gqx
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,zgNE*{Y"4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^E@@YV
盈余公积-储备基金 Surplus reserve - reserve fund (:?&G9k
"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund eYP=T+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment x72G^`Wv
主营业务收入 Sales A|vP$zy
主营业务成本 Cost of sales GEE
]Kr
主营业务税金及附加 Sales tax CV^0.
营业费用 Operating expenses 0M!0JJy#*
管理费用 General and administrative expenses wkT;a&_
财务费用 Financial expenses g5R,% 6
投资收益 Investment income eOrYa3hQ
其他业务收入 Other operating income {;RF
营业外收入 Non-operating income sMi{"`37
补贴收入 Subsidy income Y$8; Gm<)
其他业务支出 Other operating expenses AUA
I3K?
营业外支出 Non-operating expenses iPU% /_>
所得税 Income tax ?vu|o'$T,
$Xt;A&l2?