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 。 ZCuo YE$g
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现金 Cash in hand Mm;[f'{M)
银行存款 Cash in bank OIDP#K
其他货币资金-外埠存款Other monetary assets - cash in other cities wjXv{EsMq
其他货币资金-银行本票 Other monetary assets - cashier‘s check oqo7Ge2
其他货币资金-银行汇票 Other monetary assets - bank draft ~G1B}c]
其他货币资金-信用卡 Other monetary assets - credit cards <G'M/IR a
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 45k.U $<|
其他货币资金-存出投资款 Other monetary assets - cash for investment p-xG&CU
短期投资-股票投资 Investments - Short term - stocks N:;z~`
短期投资-债券投资 Investments - Short term - bonds A7 6HM@Q
短期投资-基金投资 Investments - Short term - funds ^1y D&i'q
短期投资-其他投资 Investments - Short term - others l#
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短期投资跌价准备 Provision for short-term investment 1Tr%lO5?6
长期股权投资-股票投资 Long term equity investment - stocks Ym.{
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长期股权投资-其他股权投资 Long term equity investment - others "T*1C=
长期债券投资-债券投资 Long term securities investemnt - bonds |{JI=$
长期债券投资-其他债权投资 Long term securities investment - others Z/T(4
长期投资减值准备 Provision for long-term investment I^HwXp([
应收票据 Notes receivable M:dH>
应收股利 Dividends receivable C-\3,
应收利息 Interest receivable !#zO%
应收帐款 Trade debtors ZQ>Q=eCs 1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %=$Knc_!T^
预付帐款 Prepayment = WHI/|&
应收补贴款 Allowance receivable M2\c0^R
其他应收款 Other debtors F]fXS-@ c
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 34Cnbtq^
其他流动资产 Other current assets K>C@oE[W
物资采购 Purchase SSq4KFO1
原材料 Raw materials {T-^xwc
包装物 Packing materials E]}_hZU
低值易耗品 Low value consumbles hxMV?\MYj
材料成本差异 Material cost difference [jksOC)@4
自制半成品 Self-manufactured goods )7X$um
库存商品 Finished goods jz]}%O
商品进销差价 Difference between purchase & sales of commodities "
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委托加工物资 Consigned processiong material /4N ?v. jf
委托代销商品 Consignment-out 1xu~@v60
受托代销商品 Consignment-in #SG.`J<%
分期收款发出商品 Goods on instalment sales xkU8(=
存货跌价准备 Provision for obsolete stocks ?z2! ?
待摊费用 Prepaid expenses ?rA3<j
待处理流动资产损益 Unsettled G/L on current assets o)>iHzR</
待处理固定资产损益 Unsettled G/L on fixed assets =z]rZSq*o
委托贷款-本金 Consignment loan - principle jgS3#
委托贷款-利息 Consignment loan - interest KMK8jJ
委托贷款-减值准备 Consignment loan - provision .6C6ZUB;
固定资产-房屋建筑物 Fixed assets - Buildings <EQaYZY=
固定资产-机器设备 Fixed assets - Plant and machinery C"$~w3A k
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures vCNq2l^CW
固定资产-运输设备 Fixed assets - Automobiles s 0_*^cZ
累计折旧 Accumulated depreciation ,L lYRj 5
固定资产减值准备 Impairment of fixed assets z>\l%_w
工程物资-专用材料 Project material - specific materials cGR) $:
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment ca3SE^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 99(@O,*(Y
在建工程 Construction in progress h"/'H)G7_&
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets i7Cuc+j8
无形资产-专利权 Intangible assets - patent T?QW$cU!e:
无形资产-非专利技术 Intangible assets - industrial property and know-how k5J18S
无形资产-商标权 Intangible assets - trademark rights *8uS,s6g
无形资产-土地使用权 Intangible assets - land use rights F"
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无形资产-商誉 Intangible assets - goodwill 5ba e-
无形资产减值准备 Impairment of intangible assets 2g~ @99`
长期待摊费用 Deferred assets )<{u
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未确认融资费用 Unrecognized finance fees (wu ciKQ
其他长期资产 Other long term assets 7qZC+x6_L
递延税款借项 Deferred assets debits O!^ >YvOh
应付票据 Notes payable TOF V`7q;3
应付帐款 Trade creditors aSu^
预收帐款 Adanvances from customers j*[P\Cm
代销商品款 Consignment-in payables 1KbZ6Msy
其他应交款 Other payable to government 93:oXyFjD
其他应付款 Other creditors \uZ|2WG`
应付股利 Proposed dividends }mzd23^W>P
待转资产价值 Donated assets .@%L8_sMR
预计负债 Accrued liabilities fQ~TZ:UrU
应付短期债券 Short-term debentures payable ~\i(bFd)
其他流动负债 Other current liabilities 7(uz*~Z?`0
预提费用 Accrued expenses bJ2>@|3*
应付工资 Payroll payable lS
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应付福利费 Welfare payable vd(S&&]o1
短期借款-抵押借款 Bank loans - Short term - pledged OzD\*,{7
短期借款-信用借款 Bank loans - Short term - credit ;6D3>Lm
短期借款-担保借款 Bank loans - Short term - guaranteed 9<&M~(dwT4
一年内到期长期借款 Long term loans due within one year ('Qq"cn#
一年内到期长期应付款 Long term payable due within one year ]jC{o,?s
长期借款 Bank loans - Long term <#4""FO*
应付债券-债券面值 Bond payable - Par value aL*MC gb'
应付债券-债券溢价 Bond payable - Excess Maq`Or|4
应付债券-债券折价 Bond payable - Discount *4NY"EwjN
应付债券-应计利息 Bond payable - Accrued interest +Ugy=678Tr
长期应付款 Long term payable ygH )U.
专项应付款 Specific payable `2LmLFkb
其他长期负债 Other long term liabilities =}kISh
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT 4x(m.u@
应交税金-营业税 Tax payable - business tax r~YBj>}
应交税金-消费税 Tax payable - consumable tax 9jY+0h*uP
应交税金-其他 Tax payable - others m_CWVw
递延税款贷项 Deferred taxation credit WeaT42*Q{
股本 Share capital 9#:fQ!3`
已归还投资 Investment returned 7)5G 1
利润分配-其他转入 Profit appropriation - other transfer in nDO
7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yj#FO'UY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \8!CKnfs
利润分配-提取储备基金 Profit appropriation - reserve fund FeMgn`q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T#i;=NP"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bGL} nPo
利润分配-利润归还投资 Profit appropriation - return investment by profit k ,ldi
利润分配-应付优先股股利 Profit appropriation - preference shares dividends dsx<ZwZN>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?d%{-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M>Tg$^lm
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m"/..&'GC
期初未分配利润 Retained earnings, beginning of the year `h'l"3l
资本公积-股本溢价 Capital surplus - share premium Yj>4*C9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UkpTK8>&
资本公积-接受现金捐赠 Capital surplus - cash donation JDZuT#
资本公积-股权投资准备 Capital surplus - investment reserve " "m-5PGYo
资本公积-拨款转入 Capital surplus - subsidiary pZopdEFDK|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B>>_t2IU
资本公积-其他 Capital surplus - others NJgu`@YoI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _s#]WyU1g
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p+|8(w9A${
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund ^h2+""
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,$/Ld76U
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )W
p7e51
主营业务收入 Sales R*2N\2
主营业务成本 Cost of sales k(^TXUK\o
主营业务税金及附加 Sales tax fX 1%I
营业费用 Operating expenses aaCRZKr
管理费用 General and administrative expenses #}B1W&\sw
财务费用 Financial expenses IB|6\uKn
投资收益 Investment income .=Oww
其他业务收入 Other operating income Z8FgxR
营业外收入 Non-operating income No6-i{HZ
补贴收入 Subsidy income 4)D~S4{E5
其他业务支出 Other operating expenses ;lb
营业外支出 Non-operating expenses \By_mw
所得税 Income tax f4\$<g/~
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