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 。 ~)LH='|h\}
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现金 Cash in hand u-Ddq~;|
银行存款 Cash in bank XgN` 7!Z
其他货币资金-外埠存款Other monetary assets - cash in other cities :K`ESq!8u
其他货币资金-银行本票 Other monetary assets - cashier‘s check EC2+`HJ"
其他货币资金-银行汇票 Other monetary assets - bank draft n9w9JXp;!
其他货币资金-信用卡 Other monetary assets - credit cards l:0s2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^H{R+}
其他货币资金-存出投资款 Other monetary assets - cash for investment @bM2{Rh:
短期投资-股票投资 Investments - Short term - stocks FuG4F
短期投资-债券投资 Investments - Short term - bonds Q)m4_+,d
短期投资-基金投资 Investments - Short term - funds O<PO^pi
短期投资-其他投资 Investments - Short term - others ]w T 7*( Y
短期投资跌价准备 Provision for short-term investment H&1[nU{?>
长期股权投资-股票投资 Long term equity investment - stocks <?-YTY|
长期股权投资-其他股权投资 Long term equity investment - others =L%DX#8
长期债券投资-债券投资 Long term securities investemnt - bonds 4a0:2 kIKa
长期债券投资-其他债权投资 Long term securities investment - others w\54j)rb
长期投资减值准备 Provision for long-term investment CTt vyr
应收票据 Notes receivable ~\ ,w {
应收股利 Dividends receivable WARb"8Kg
应收利息 Interest receivable C*U'~qRK
应收帐款 Trade debtors bmN q[}
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors mK+IEZV<3
预付帐款 Prepayment q{s(.Uq$&
应收补贴款 Allowance receivable C{sLz9
其他应收款 Other debtors 3czeTj
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors V@>r*7\F
其他流动资产 Other current assets bfB\h*XO
物资采购 Purchase gmIqT
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原材料 Raw materials Zfk*HV#\
包装物 Packing materials s2?T5oWU
低值易耗品 Low value consumbles V/cP4
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材料成本差异 Material cost difference ul%h@=n
自制半成品 Self-manufactured goods [A}rbD K
库存商品 Finished goods @L.82p{h
商品进销差价 Difference between purchase & sales of commodities 56^+;^f^`
委托加工物资 Consigned processiong material ;^*Unyt[4]
委托代销商品 Consignment-out ,jXM3?>B
受托代销商品 Consignment-in P\8@g U!uk
分期收款发出商品 Goods on instalment sales jV.g}F+1m
存货跌价准备 Provision for obsolete stocks q@b|F-
待摊费用 Prepaid expenses +!QJTn"3
待处理流动资产损益 Unsettled G/L on current assets :4~g;2oag
待处理固定资产损益 Unsettled G/L on fixed assets RoCfJ65
委托贷款-本金 Consignment loan - principle ;Yi4Xva@
委托贷款-利息 Consignment loan - interest R@Gq)P9?
委托贷款-减值准备 Consignment loan - provision %6AW7q
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固定资产-房屋建筑物 Fixed assets - Buildings J]m{b09F
固定资产-机器设备 Fixed assets - Plant and machinery [V4 {c@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures DI!V^M[~u
固定资产-运输设备 Fixed assets - Automobiles e[sK@jX6
累计折旧 Accumulated depreciation nz9DLAt
固定资产减值准备 Impairment of fixed assets UzXE_S
工程物资-专用材料 Project material - specific materials e]jH+IR:>
工程物资-专用设备 Project material - specific equipment f|y:vpd%
工程物资-预付大型设备款 Project material - prepaid for equipment 'J,T{s1J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 83;NIE;
在建工程 Construction in progress Pnd`=%w%]
在建工程减值准备 Impairment of construction in progress jV(6>BAI_
固定资产清理 Disposal of fixed assets aM7uBx\8 5
无形资产-专利权 Intangible assets - patent dt~YW
无形资产-非专利技术 Intangible assets - industrial property and know-how kdb(I@6
无形资产-商标权 Intangible assets - trademark rights rr#K"SP
无形资产-土地使用权 Intangible assets - land use rights A
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无形资产-商誉 Intangible assets - goodwill 2e$w?W0^
无形资产减值准备 Impairment of intangible assets 3Tn)Z1o
长期待摊费用 Deferred assets "V&+7"
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未确认融资费用 Unrecognized finance fees &$`yo`
其他长期资产 Other long term assets k`GA\&zt
递延税款借项 Deferred assets debits a0Ik`8^`
应付票据 Notes payable 1?
FrJ6V
应付帐款 Trade creditors Oy 2+b1{
预收帐款 Adanvances from customers 6a;v&5
代销商品款 Consignment-in payables upeU52@\
其他应交款 Other payable to government 6U^\{<h_c
其他应付款 Other creditors <C9 XX~
应付股利 Proposed dividends [:^-m8QC
待转资产价值 Donated assets $T :un.TM
预计负债 Accrued liabilities b)9'bJRvU
应付短期债券 Short-term debentures payable *D'$"@w3
其他流动负债 Other current liabilities Cgz D$`~
预提费用 Accrued expenses z>w`ZD}XY
应付工资 Payroll payable 1heS*Fwn'
应付福利费 Welfare payable 3Vp#a:
短期借款-抵押借款 Bank loans - Short term - pledged ;<0LXYL;
短期借款-信用借款 Bank loans - Short term - credit RT>{*E<I
短期借款-担保借款 Bank loans - Short term - guaranteed 4A9{=~nwT
一年内到期长期借款 Long term loans due within one year )[1)$-Ru
一年内到期长期应付款 Long term payable due within one year O5H9Y}i]
长期借款 Bank loans - Long term ' oFxR003
应付债券-债券面值 Bond payable - Par value _z[#}d;k
应付债券-债券溢价 Bond payable - Excess PQ@L+],C
应付债券-债券折价 Bond payable - Discount >Z1q j>
应付债券-应计利息 Bond payable - Accrued interest v\`9;QV5
长期应付款 Long term payable J[^}u_z
专项应付款 Specific payable Fq9Q+RNMZL
其他长期负债 Other long term liabilities W+*5"h
应交税金-所得税 Tax payable - income tax mrV!teP
应交税金-增值税 Tax payable - VAT <(vCiH9~P
应交税金-营业税 Tax payable - business tax w,R[C\#J
应交税金-消费税 Tax payable - consumable tax 1Z{ZV.!
应交税金-其他 Tax payable - others YDGS}~m~Q
递延税款贷项 Deferred taxation credit
D~o$GW%
股本 Share capital ?8W("W
已归还投资 Investment returned
.rPn5D Y
利润分配-其他转入 Profit appropriation - other transfer in eHDef
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @-OnHE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P,sjo u^
利润分配-提取储备基金 Profit appropriation - reserve fund (|wz7AY2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L. ]$6Q0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Y.tz`2D
利润分配-利润归还投资 Profit appropriation - return investment by profit ~^+0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends y1=NF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _,</1~.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m! U9m
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N25V]
期初未分配利润 Retained earnings, beginning of the year h5yzwj:C?
资本公积-股本溢价 Capital surplus - share premium vky .^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b*e
f);
资本公积-接受现金捐赠 Capital surplus - cash donation ]jpu,jz:
资本公积-股权投资准备 Capital surplus - investment reserve v`1,4,;,qs
资本公积-拨款转入 Capital surplus - subsidiary cWajrLw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .5!t:FPOv
资本公积-其他 Capital surplus - others sZ?mP;Q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R-^96fFBy
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $`Ix:gi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /t-fjB{=G
盈余公积-储备基金 Surplus reserve - reserve fund
O0>A+o[1F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hi]cxD*`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5JhdVnT_
主营业务收入 Sales ^*\XgX
主营业务成本 Cost of sales Ngg?@pG0y
主营业务税金及附加 Sales tax d,$d~alY
营业费用 Operating expenses F7")]q3I~
管理费用 General and administrative expenses wb Iq&>p
财务费用 Financial expenses ?aW^+3i
投资收益 Investment income 5{$LsL
其他业务收入 Other operating income )!tK[K?5
营业外收入 Non-operating income S>.F_Jl
补贴收入 Subsidy income ,C {*s$
其他业务支出 Other operating expenses CIVnCy z
营业外支出 Non-operating expenses ?uMQP NYs
所得税 Income tax HHjt/gc}`
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