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 。 6jFc'
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现金 Cash in hand D}59fWz@
银行存款 Cash in bank a[iuE`
其他货币资金-外埠存款Other monetary assets - cash in other cities 4 f/2gI1@B
其他货币资金-银行本票 Other monetary assets - cashier‘s check RYzDF+/
其他货币资金-银行汇票 Other monetary assets - bank draft 5I9~OJ>
其他货币资金-信用卡 Other monetary assets - credit cards w[@>k@=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :JW!$?s8H
其他货币资金-存出投资款 Other monetary assets - cash for investment qQC<oR
短期投资-股票投资 Investments - Short term - stocks 1ipfv-hb6
短期投资-债券投资 Investments - Short term - bonds %(h-cuhq
短期投资-基金投资 Investments - Short term - funds iD=VNf
短期投资-其他投资 Investments - Short term - others is K~=
短期投资跌价准备 Provision for short-term investment MJS4^*B\1
长期股权投资-股票投资 Long term equity investment - stocks We3Z#}X
长期股权投资-其他股权投资 Long term equity investment - others JFe %W?}.D
长期债券投资-债券投资 Long term securities investemnt - bonds T-x1jC!B'
长期债券投资-其他债权投资 Long term securities investment - others BG!;9Z{u
长期投资减值准备 Provision for long-term investment vKYdYa\
应收票据 Notes receivable [|PVq#(
应收股利 Dividends receivable 37'@,*m`
应收利息 Interest receivable ZzET8?8
应收帐款 Trade debtors %KL"f
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Eyu]0+
预付帐款 Prepayment W,~s0a!
应收补贴款 Allowance receivable MJ sz
其他应收款 Other debtors ?eD,\
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >&V?1!N"
其他流动资产 Other current assets F;p>bw
物资采购 Purchase e _\]Q-
原材料 Raw materials X^mvsY
包装物 Packing materials Oo{+W5[
低值易耗品 Low value consumbles ncS.~F
材料成本差异 Material cost difference tX)l$oRPr
自制半成品 Self-manufactured goods 9 ![oJ3
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities $c4Q6w
委托加工物资 Consigned processiong material EIO!f[]o
委托代销商品 Consignment-out j.O7-t%C
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales |}zv CD
存货跌价准备 Provision for obsolete stocks $#ks`$vM
待摊费用 Prepaid expenses 1{\{'EP{
待处理流动资产损益 Unsettled G/L on current assets v#u]cmI
待处理固定资产损益 Unsettled G/L on fixed assets QF:" >G
委托贷款-本金 Consignment loan - principle %Hdg,NH
委托贷款-利息 Consignment loan - interest qGG
委托贷款-减值准备 Consignment loan - provision *xB9~:
固定资产-房屋建筑物 Fixed assets - Buildings |0nbO2}
固定资产-机器设备 Fixed assets - Plant and machinery lN94 b3_W
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q
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固定资产-运输设备 Fixed assets - Automobiles ldcYw@KQ
累计折旧 Accumulated depreciation 3\FPW1$i|[
固定资产减值准备 Impairment of fixed assets n\k6UD
工程物资-专用材料 Project material - specific materials J5Rr7=:*S
工程物资-专用设备 Project material - specific equipment OoOKr
工程物资-预付大型设备款 Project material - prepaid for equipment ~J1;Z0}#
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production m)4s4P57y
在建工程 Construction in progress Pnq[r2#]:
在建工程减值准备 Impairment of construction in progress w$ Lpuun{
固定资产清理 Disposal of fixed assets )%p.v P'p
无形资产-专利权 Intangible assets - patent Gs$<r~Tg
无形资产-非专利技术 Intangible assets - industrial property and know-how QW :-q(s
无形资产-商标权 Intangible assets - trademark rights _urv
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无形资产-土地使用权 Intangible assets - land use rights cQ
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无形资产-商誉 Intangible assets - goodwill t6p}LNm(V
无形资产减值准备 Impairment of intangible assets UKyOkuY:w
长期待摊费用 Deferred assets hU=n>g>nx
未确认融资费用 Unrecognized finance fees "orZje9AC
其他长期资产 Other long term assets F[/Bp>P7
递延税款借项 Deferred assets debits 4~-"k{Xt
应付票据 Notes payable rqk1 F~j|
应付帐款 Trade creditors xXQ#?::m
预收帐款 Adanvances from customers .zr2!}lB
代销商品款 Consignment-in payables *k'D%}N:
其他应交款 Other payable to government R?3^Kx
其他应付款 Other creditors `?VtB!p@x=
应付股利 Proposed dividends =1g
待转资产价值 Donated assets y05(/NH>
预计负债 Accrued liabilities UP=0>jjbn:
应付短期债券 Short-term debentures payable .Q
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其他流动负债 Other current liabilities >*rsR R
预提费用 Accrued expenses TTcMIMyLT
应付工资 Payroll payable KB+,}7
应付福利费 Welfare payable !`S?
短期借款-抵押借款 Bank loans - Short term - pledged %.,-dV'
短期借款-信用借款 Bank loans - Short term - credit clK3kBh~&
短期借款-担保借款 Bank loans - Short term - guaranteed l]RO'
一年内到期长期借款 Long term loans due within one year vwQ
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一年内到期长期应付款 Long term payable due within one year _ +Ww1f
长期借款 Bank loans - Long term 9?B}CCE<LR
应付债券-债券面值 Bond payable - Par value 8v)pPJr
应付债券-债券溢价 Bond payable - Excess +@D [%l|
应付债券-债券折价 Bond payable - Discount g(xuA^~J
应付债券-应计利息 Bond payable - Accrued interest aWhhq@
长期应付款 Long term payable cy|]}n85
专项应付款 Specific payable e#0C
其他长期负债 Other long term liabilities *qKPZb~
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT "R@N}q<*v2
应交税金-营业税 Tax payable - business tax &L}e&5
应交税金-消费税 Tax payable - consumable tax nTO,d$!Kp
应交税金-其他 Tax payable - others 9`4mvK/@
递延税款贷项 Deferred taxation credit 88~BE ^
股本 Share capital +=#sam*i
已归还投资 Investment returned Fy^*@&
利润分配-其他转入 Profit appropriation - other transfer in `` (D01<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vk\a>};
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u
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利润分配-提取储备基金 Profit appropriation - reserve fund Arh0m. w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @!/w'k8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V9Bi2\s*
利润分配-利润归还投资 Profit appropriation - return investment by profit |@KW~YlE
利润分配-应付优先股股利 Profit appropriation - preference shares dividends I3uS?c
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xVHZZ?e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :lz@G4=C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B[jCe5!w
期初未分配利润 Retained earnings, beginning of the year nQ >?{"
资本公积-股本溢价 Capital surplus - share premium %rVC3}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )
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资本公积-接受现金捐赠 Capital surplus - cash donation eqD|3YX
资本公积-股权投资准备 Capital surplus - investment reserve z
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资本公积-拨款转入 Capital surplus - subsidiary X3zkUMk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6|gC##T
资本公积-其他 Capital surplus - others 3'
WJx=0?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [#S[=%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n'a=@/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^(7<L<H
盈余公积-储备基金 Surplus reserve - reserve fund ihjs%5Jo%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund gj{2"tE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1,,kU
主营业务收入 Sales M.|O+K z
主营业务成本 Cost of sales ^g/
主营业务税金及附加 Sales tax ``?]13XjK
营业费用 Operating expenses P)x&9OHV
管理费用 General and administrative expenses lA}(63j+b
财务费用 Financial expenses u*:B 9E
投资收益 Investment income vd`;(4i#X
其他业务收入 Other operating income ${\iHg[vZ
营业外收入 Non-operating income !}7FC>Cx
补贴收入 Subsidy income v|Y:'5`V
其他业务支出 Other operating expenses UMsJg7~
营业外支出 Non-operating expenses O>UG[ZgW
所得税 Income tax ?,8|K B
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