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 。 3*\Q]|SI!
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现金 Cash in hand #*w)rGkU2
银行存款 Cash in bank %CnNu
其他货币资金-外埠存款Other monetary assets - cash in other cities z Fj |E
其他货币资金-银行本票 Other monetary assets - cashier‘s check ,uNJz -B8
其他货币资金-银行汇票 Other monetary assets - bank draft lup2>"?*
其他货币资金-信用卡 Other monetary assets - credit cards u>vvW|OB[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit VpB)5>
其他货币资金-存出投资款 Other monetary assets - cash for investment L<iRqayn
短期投资-股票投资 Investments - Short term - stocks XHdhSFpm
短期投资-债券投资 Investments - Short term - bonds g)ZMU^1
短期投资-基金投资 Investments - Short term - funds 5D<ZtsXE
短期投资-其他投资 Investments - Short term - others zkq
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短期投资跌价准备 Provision for short-term investment f52P1V]
长期股权投资-股票投资 Long term equity investment - stocks f9<"
长期股权投资-其他股权投资 Long term equity investment - others 6ce-92n
长期债券投资-债券投资 Long term securities investemnt - bonds UU[z\^w| E
长期债券投资-其他债权投资 Long term securities investment - others &%@O V:C
长期投资减值准备 Provision for long-term investment u)r:0;5
应收票据 Notes receivable l\Ww^
应收股利 Dividends receivable _emW#*V
应收利息 Interest receivable QY<5o;m`
应收帐款 Trade debtors Wb cm1I)
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors @- xvdntx
预付帐款 Prepayment S-3hLw&?
应收补贴款 Allowance receivable {,*vMQ<^
其他应收款 Other debtors %QGw`E
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .,#H]?Wil
其他流动资产 Other current assets X's<+hK&
物资采购 Purchase }a9G,@:k
原材料 Raw materials 0b
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包装物 Packing materials Uey'c1
低值易耗品 Low value consumbles xYW&Mfka
材料成本差异 Material cost difference 'DpJ#w\81
自制半成品 Self-manufactured goods u
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库存商品 Finished goods `F&~SU,
商品进销差价 Difference between purchase & sales of commodities ^Mc9MZ)
委托加工物资 Consigned processiong material ;b1B*B
委托代销商品 Consignment-out hOj+z?
受托代销商品 Consignment-in PXJ7Ek*/
分期收款发出商品 Goods on instalment sales pWv1XTs@t:
存货跌价准备 Provision for obsolete stocks /Yg&:@L
待摊费用 Prepaid expenses cL03V? }
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待处理流动资产损益 Unsettled G/L on current assets O1t$]k:
待处理固定资产损益 Unsettled G/L on fixed assets "8cI]~V
委托贷款-本金 Consignment loan - principle v*dw'i
委托贷款-利息 Consignment loan - interest to,\n"$~!
委托贷款-减值准备 Consignment loan - provision LGW_7&0<<
固定资产-房屋建筑物 Fixed assets - Buildings ZE_
固定资产-机器设备 Fixed assets - Plant and machinery W-&V:S{
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures XGC\6?L~
固定资产-运输设备 Fixed assets - Automobiles RB% y($
累计折旧 Accumulated depreciation -<5{wQE;|
固定资产减值准备 Impairment of fixed assets %+Z*-iX
工程物资-专用材料 Project material - specific materials :E~rve'
工程物资-专用设备 Project material - specific equipment ey4.Hj#T
工程物资-预付大型设备款 Project material - prepaid for equipment Vr( Z;YO
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {]dtA&8(
在建工程 Construction in progress Sx e6&
在建工程减值准备 Impairment of construction in progress (1GU
固定资产清理 Disposal of fixed assets u-4@[*^T$
无形资产-专利权 Intangible assets - patent EEL3~H{(
无形资产-非专利技术 Intangible assets - industrial property and know-how qnj'*]ysBC
无形资产-商标权 Intangible assets - trademark rights {Y Y,{H
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 6},[HpXRc4
无形资产减值准备 Impairment of intangible assets 9`Fw}yAt
长期待摊费用 Deferred assets ~) w4Tq
未确认融资费用 Unrecognized finance fees 8 p[
n>qV9
其他长期资产 Other long term assets i-5,*0e6m
递延税款借项 Deferred assets debits
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应付票据 Notes payable nM b@
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应付帐款 Trade creditors cY_ke
预收帐款 Adanvances from customers GfEWms8z
代销商品款 Consignment-in payables zhFm2
其他应交款 Other payable to government T>L?\-
其他应付款 Other creditors 3+h3?
应付股利 Proposed dividends 0*rD'?)K+
待转资产价值 Donated assets Km%L1Cd]
预计负债 Accrued liabilities -,p=;t#(
应付短期债券 Short-term debentures payable *tEqu
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其他流动负债 Other current liabilities ^ W?cuJ8
预提费用 Accrued expenses \I523$a
应付工资 Payroll payable 9CeR^/i
应付福利费 Welfare payable xLO
Qu.
短期借款-抵押借款 Bank loans - Short term - pledged 23>[-XZb[O
短期借款-信用借款 Bank loans - Short term - credit W [K.|8ho
短期借款-担保借款 Bank loans - Short term - guaranteed 15<? [`:6
一年内到期长期借款 Long term loans due within one year sTlel&
一年内到期长期应付款 Long term payable due within one year gC/ e]7FNr
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value x6s|al
应付债券-债券溢价 Bond payable - Excess KbvMp1'9P
应付债券-债券折价 Bond payable - Discount @C
L#B98jl
应付债券-应计利息 Bond payable - Accrued interest oR=i5lAU
长期应付款 Long term payable Cg]),S
专项应付款 Specific payable kv3Dn&<rJ
其他长期负债 Other long term liabilities /+SLq`'u)
应交税金-所得税 Tax payable - income tax ~S\L(B(
应交税金-增值税 Tax payable - VAT N6}/TbfAR
应交税金-营业税 Tax payable - business tax p T 8?z
应交税金-消费税 Tax payable - consumable tax y@!o&,,mq
应交税金-其他 Tax payable - others 5j1d=h
递延税款贷项 Deferred taxation credit wLXJ?iy3
股本 Share capital p,$N-22a
已归还投资 Investment returned \?^2
}K/
利润分配-其他转入 Profit appropriation - other transfer in CYW@Km{e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ls9NQy
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?[NC
}LC
利润分配-提取储备基金 Profit appropriation - reserve fund 4Qfsxg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NEri{qxm
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gaY&2
利润分配-利润归还投资 Profit appropriation - return investment by profit M }d:B)cz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m3lz#Pm'0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7D#y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !V37e
PFje
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HN{c)DIm]
期初未分配利润 Retained earnings, beginning of the year YoKyiO!
资本公积-股本溢价 Capital surplus - share premium L#UR>Z#9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,=m.WmXE
资本公积-接受现金捐赠 Capital surplus - cash donation EaO@I.[
资本公积-股权投资准备 Capital surplus - investment reserve qM(}|fMbN
资本公积-拨款转入 Capital surplus - subsidiary PWpt\g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <GNLDpj
资本公积-其他 Capital surplus - others g8%O^)d=>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z,38eQpM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U@mznf* J
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ==5F[UX
盈余公积-储备基金 Surplus reserve - reserve fund 'cXdc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {G:y?q'z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment EE!}$qOR
主营业务收入 Sales ,94<j,"
主营业务成本 Cost of sales sV
主营业务税金及附加 Sales tax '3( ^Zv
营业费用 Operating expenses ,JV0ib,
管理费用 General and administrative expenses St-
uE|8
财务费用 Financial expenses F`nQS&y
投资收益 Investment income |:=o\eu&
其他业务收入 Other operating income ijF_
KP'
营业外收入 Non-operating income Yv;s3>r
补贴收入 Subsidy income LSJ?;Zg(=z
其他业务支出 Other operating expenses cqNK`3:.j
营业外支出 Non-operating expenses (8JU!lin
所得税 Income tax yJm"vN
F3qK6Ah.