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 。 ^|]Dg &N.
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现金 Cash in hand K +3=gBU*w
银行存款 Cash in bank T'@+MA) ~
其他货币资金-外埠存款Other monetary assets - cash in other cities upL3M`
其他货币资金-银行本票 Other monetary assets - cashier‘s check $2?j2}M
其他货币资金-银行汇票 Other monetary assets - bank draft 8/BMFR
J
其他货币资金-信用卡 Other monetary assets - credit cards
^B
%=P
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +a1iZ bh
其他货币资金-存出投资款 Other monetary assets - cash for investment UL{J%Ze=~
短期投资-股票投资 Investments - Short term - stocks % hvK;B?Y|
短期投资-债券投资 Investments - Short term - bonds =R|XFZ,
短期投资-基金投资 Investments - Short term - funds ;%
B9mM#p~
短期投资-其他投资 Investments - Short term - others qS FtQ4
短期投资跌价准备 Provision for short-term investment )AQ^PBwp
长期股权投资-股票投资 Long term equity investment - stocks <7`zc7c]#
长期股权投资-其他股权投资 Long term equity investment - others nGkSS
_X
长期债券投资-债券投资 Long term securities investemnt - bonds $
VP1(C
长期债券投资-其他债权投资 Long term securities investment - others +8T^q,
长期投资减值准备 Provision for long-term investment I4{xQI
应收票据 Notes receivable ]p3f54!
应收股利 Dividends receivable C?T\5}h
应收利息 Interest receivable Cl]?qH*:
应收帐款 Trade debtors 5$D "uAp<V
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4]ni-u0*
预付帐款 Prepayment ?(R3%fU
应收补贴款 Allowance receivable ]b!n ;{5
其他应收款 Other debtors n]ba1t8ZA
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z,A $h>Z
其他流动资产 Other current assets %BP>,E/w
物资采购 Purchase 9ziFjP+1
原材料 Raw materials /uj^w&l#
包装物 Packing materials r(46jV.sD:
低值易耗品 Low value consumbles r~j
[Qm"CJ
材料成本差异 Material cost difference R=lw}jH [Z
自制半成品 Self-manufactured goods yJq< &g
库存商品 Finished goods @wI>0B
商品进销差价 Difference between purchase & sales of commodities d*0R
Bgn
委托加工物资 Consigned processiong material E,}{ iqAb
委托代销商品 Consignment-out hx$61E=
受托代销商品 Consignment-in
H.
@$#D
分期收款发出商品 Goods on instalment sales 9Yv:6@. F
存货跌价准备 Provision for obsolete stocks *WQ?r&[_'
待摊费用 Prepaid expenses Pc`d]*BYi
待处理流动资产损益 Unsettled G/L on current assets =GPXuo
待处理固定资产损益 Unsettled G/L on fixed assets 3I_
^F&T
委托贷款-本金 Consignment loan - principle a(~Y:v
委托贷款-利息 Consignment loan - interest f
+{=##'0
委托贷款-减值准备 Consignment loan - provision ~Ld5WEp k3
固定资产-房屋建筑物 Fixed assets - Buildings m-vn5OX
固定资产-机器设备 Fixed assets - Plant and machinery =cS&>MT
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures fY[Fwjj3
固定资产-运输设备 Fixed assets - Automobiles Z~~6y6p
累计折旧 Accumulated depreciation
X8$Mzeq
固定资产减值准备 Impairment of fixed assets ,X4+i8Yc
工程物资-专用材料 Project material - specific materials s)a-ky(
工程物资-专用设备 Project material - specific equipment `$B?TNuch7
工程物资-预付大型设备款 Project material - prepaid for equipment %8FfP5#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 6 dRhK+|
在建工程 Construction in progress *c$[U{Px
在建工程减值准备 Impairment of construction in progress e0zP
LU}
固定资产清理 Disposal of fixed assets F@i>l{C
无形资产-专利权 Intangible assets - patent qk2E
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无形资产-非专利技术 Intangible assets - industrial property and know-how Q[biy{(b8
无形资产-商标权 Intangible assets - trademark rights )4L2&e`k)(
无形资产-土地使用权 Intangible assets - land use rights GfE>?mG
无形资产-商誉 Intangible assets - goodwill b&:v6#i
无形资产减值准备 Impairment of intangible assets &zdS9e-fF
长期待摊费用 Deferred assets f+cb83}n]
未确认融资费用 Unrecognized finance fees d m8t~38
其他长期资产 Other long term assets Q)DEcx-|,
递延税款借项 Deferred assets debits u2 s
应付票据 Notes payable K ze?@*
应付帐款 Trade creditors ez,.-@O
预收帐款 Adanvances from customers ,a?)O6?/
代销商品款 Consignment-in payables qzUiBwUi@
其他应交款 Other payable to government u7L?9
其他应付款 Other creditors >GGM76vB=,
应付股利 Proposed dividends '~D4%WKT
待转资产价值 Donated assets (p-q>@m
预计负债 Accrued liabilities i1vz{Tc
应付短期债券 Short-term debentures payable >Ku4Il+36
其他流动负债 Other current liabilities u}@N
Qeg
预提费用 Accrued expenses An.
A1y
应付工资 Payroll payable SGWb*grt
应付福利费 Welfare payable GY%9V5GB
短期借款-抵押借款 Bank loans - Short term - pledged tO M$'0u
短期借款-信用借款 Bank loans - Short term - credit <fvu)
f
短期借款-担保借款 Bank loans - Short term - guaranteed 4z0gyCAC A
一年内到期长期借款 Long term loans due within one year =!'9TS
一年内到期长期应付款 Long term payable due within one year E>bkEm
长期借款 Bank loans - Long term gk%nF
应付债券-债券面值 Bond payable - Par value 0cS$S Mn{
应付债券-债券溢价 Bond payable - Excess T+Z[&|
应付债券-债券折价 Bond payable - Discount 0;bdwIP3
应付债券-应计利息 Bond payable - Accrued interest ;g0Q_F@;p
长期应付款 Long term payable {rc3`<%
专项应付款 Specific payable Lh[0B.g<
其他长期负债 Other long term liabilities OcTWq
应交税金-所得税 Tax payable - income tax yYP_TuNa
应交税金-增值税 Tax payable - VAT s2O()u-
应交税金-营业税 Tax payable - business tax \l GD8@,x
应交税金-消费税 Tax payable - consumable tax CvU$Fsb
应交税金-其他 Tax payable - others C+
NN.5No
递延税款贷项 Deferred taxation credit 8^UF0>`'
股本 Share capital @xWWN
已归还投资 Investment returned 4 Ej->T.
利润分配-其他转入 Profit appropriation - other transfer in u7< +)6-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &=[!L0{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve //63|;EEkl
利润分配-提取储备基金 Profit appropriation - reserve fund ZNBowZI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4Zbn8GpC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v"k ?e
利润分配-利润归还投资 Profit appropriation - return investment by profit Cbff:IP
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'nTlCYT
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1#d2 +J*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends //7YtK6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9JA@m
期初未分配利润 Retained earnings, beginning of the year #[prG
资本公积-股本溢价 Capital surplus - share premium dA)T>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HMd?`
资本公积-接受现金捐赠 Capital surplus - cash donation a|t~&\@
资本公积-股权投资准备 Capital surplus - investment reserve cY5&1Shb~
资本公积-拨款转入 Capital surplus - subsidiary )>ZT{eF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5A0]+)5E8
资本公积-其他 Capital surplus - others KhR3$|fH<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2.v{W-D[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~+\=X`y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s5*4<VxQN.
盈余公积-储备基金 Surplus reserve - reserve fund s<YN*~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #/YS
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~J].~^[
主营业务收入 Sales P]Fb0X
主营业务成本 Cost of sales Bp^LLH
主营业务税金及附加 Sales tax 4/(#masIL
营业费用 Operating expenses ;%n'k
管理费用 General and administrative expenses qyRN0ZB"A^
财务费用 Financial expenses cEL:5*cAU}
投资收益 Investment income nah?V"
?Y
其他业务收入 Other operating income 2y`h'z
营业外收入 Non-operating income S^%3Vf}
补贴收入 Subsidy income vkG#G]Qs";
其他业务支出 Other operating expenses s@Q7F{z
营业外支出 Non-operating expenses 1V2]@VQF
所得税 Income tax {!2K-7;
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