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 。 :()(P9?
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现金 Cash in hand N,v4SIC@
银行存款 Cash in bank mtDRF'>P:
其他货币资金-外埠存款Other monetary assets - cash in other cities 0_JbE
其他货币资金-银行本票 Other monetary assets - cashier‘s check - bL
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其他货币资金-银行汇票 Other monetary assets - bank draft ^$3 ~;/|
其他货币资金-信用卡 Other monetary assets - credit cards 'G z>X :
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _nu
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其他货币资金-存出投资款 Other monetary assets - cash for investment ,Yhy7w
短期投资-股票投资 Investments - Short term - stocks R<W#.mpo6
短期投资-债券投资 Investments - Short term - bonds *UVjN_na5
短期投资-基金投资 Investments - Short term - funds Yo0%5 noz
短期投资-其他投资 Investments - Short term - others {m5tgVi&
短期投资跌价准备 Provision for short-term investment xo{f"8}^
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others w7\:S>;(O"
长期债券投资-债券投资 Long term securities investemnt - bonds G3QB Rh{
长期债券投资-其他债权投资 Long term securities investment - others QrDrdA
长期投资减值准备 Provision for long-term investment ]RHR> =;
应收票据 Notes receivable _DfI78`(
应收股利 Dividends receivable kfb+OE:7
应收利息 Interest receivable [;B_ENV
应收帐款 Trade debtors i gzISYC_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors aM'0O![d
预付帐款 Prepayment 2D-ogSIo
应收补贴款 Allowance receivable cn ,zUG!-h
其他应收款 Other debtors N3^pFy`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors GEP YSp
其他流动资产 Other current assets CaNZScnZ
物资采购 Purchase ~h -G
原材料 Raw materials &*g5kh{
包装物 Packing materials cqeId&Cg
低值易耗品 Low value consumbles 2^Gl;3
材料成本差异 Material cost difference &B3Eq1A
自制半成品 Self-manufactured goods ,u QLXF2
库存商品 Finished goods UNocm0!N'
商品进销差价 Difference between purchase & sales of commodities EVmQ"PKL'
委托加工物资 Consigned processiong material [:$j<}UmB
委托代销商品 Consignment-out IBl}.o&]B#
受托代销商品 Consignment-in @Zd+XWFw
分期收款发出商品 Goods on instalment sales >VP\@xt(R[
存货跌价准备 Provision for obsolete stocks ~Av]LW
待摊费用 Prepaid expenses FM9b0qE
待处理流动资产损益 Unsettled G/L on current assets k1>%wR
待处理固定资产损益 Unsettled G/L on fixed assets j-$aa;
委托贷款-本金 Consignment loan - principle {neE(0
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委托贷款-利息 Consignment loan - interest pfg"6P
委托贷款-减值准备 Consignment loan - provision ,G1|]
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固定资产-房屋建筑物 Fixed assets - Buildings ^
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固定资产-机器设备 Fixed assets - Plant and machinery 18w[T=7)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Tp~yn
固定资产-运输设备 Fixed assets - Automobiles eG# (9
累计折旧 Accumulated depreciation heZ)+}U~
固定资产减值准备 Impairment of fixed assets Q3%a=ba)h
工程物资-专用材料 Project material - specific materials /6F 1=O(c>
工程物资-专用设备 Project material - specific equipment )?'sw5C
工程物资-预付大型设备款 Project material - prepaid for equipment M4M
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production IgEg
在建工程 Construction in progress .^#{rk
在建工程减值准备 Impairment of construction in progress +YT/od1t7
固定资产清理 Disposal of fixed assets -a3+C,I8g
无形资产-专利权 Intangible assets - patent FVG|5'V^
无形资产-非专利技术 Intangible assets - industrial property and know-how [OG-ZcNu?
无形资产-商标权 Intangible assets - trademark rights k_V1x0sZ
无形资产-土地使用权 Intangible assets - land use rights 05*_h0}
无形资产-商誉 Intangible assets - goodwill v)N6ZOj*C
无形资产减值准备 Impairment of intangible assets V]H<:UE
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees f]$g9H
其他长期资产 Other long term assets L3q)j\ls
递延税款借项 Deferred assets debits K1O/>dN_\O
应付票据 Notes payable y5a^xRDw
应付帐款 Trade creditors V2w[0^L
预收帐款 Adanvances from customers X_s;j5ur
代销商品款 Consignment-in payables F)e*w:D
其他应交款 Other payable to government hl}#bZ8]
其他应付款 Other creditors dG7sY
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应付股利 Proposed dividends voQ, K9
待转资产价值 Donated assets #2yOqUO\
预计负债 Accrued liabilities B>X+eK
应付短期债券 Short-term debentures payable pY =?r{@
其他流动负债 Other current liabilities cdU2ph
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预提费用 Accrued expenses XP2=x_"y
应付工资 Payroll payable e /;Ui
应付福利费 Welfare payable M
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短期借款-抵押借款 Bank loans - Short term - pledged 9[T#uh!DC
短期借款-信用借款 Bank loans - Short term - credit ec1g7w-n
短期借款-担保借款 Bank loans - Short term - guaranteed 2l5@gDk5
一年内到期长期借款 Long term loans due within one year n4."}DO
一年内到期长期应付款 Long term payable due within one year ]CC~Eo-%-
长期借款 Bank loans - Long term |&n dQ(!l
应付债券-债券面值 Bond payable - Par value m_r
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应付债券-债券溢价 Bond payable - Excess WS(@KN
应付债券-债券折价 Bond payable - Discount U\VwJ2
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应付债券-应计利息 Bond payable - Accrued interest vp
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长期应付款 Long term payable ,eUMSg~P.7
专项应付款 Specific payable mSQ!<1PM
其他长期负债 Other long term liabilities =Bo0Oei
应交税金-所得税 Tax payable - income tax 5jNBt>.0
应交税金-增值税 Tax payable - VAT w5n>hz_5
应交税金-营业税 Tax payable - business tax _%zU^aE
应交税金-消费税 Tax payable - consumable tax iUI,r*
应交税金-其他 Tax payable - others ;o^m"I\y
递延税款贷项 Deferred taxation credit ?U-p
jjM
股本 Share capital T82=R@7
已归还投资 Investment returned Tg:NeAN7(
利润分配-其他转入 Profit appropriation - other transfer in ?!~au0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0l 3RwWj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b:O4d<+%
利润分配-提取储备基金 Profit appropriation - reserve fund %< j=&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q ;k_q3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 82/iVm1
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;4qalxzu
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9 oq(5BG,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?N|PgNu X
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fs)O7x-B(
期初未分配利润 Retained earnings, beginning of the year W2^eE9
资本公积-股本溢价 Capital surplus - share premium K4RjGSaF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &R^mpV5
资本公积-接受现金捐赠 Capital surplus - cash donation , JZ@qmQ,
资本公积-股权投资准备 Capital surplus - investment reserve ~Q%QA._R?
资本公积-拨款转入 Capital surplus - subsidiary nQ~q-=,L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation N@d
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资本公积-其他 Capital surplus - others UT{Nly8u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve JK_$A;Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g:,4Kd|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^9{ 2
盈余公积-储备基金 Surplus reserve - reserve fund y4?>5{`W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O/-OW: 03
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,~4(td+R7
主营业务收入 Sales aPb!-o{
主营业务成本 Cost of sales X*Q7Yu
主营业务税金及附加 Sales tax [FCNW0NV
营业费用 Operating expenses s[s^z<4G
管理费用 General and administrative expenses pEaH^(I*
财务费用 Financial expenses JGdBpj:
投资收益 Investment income n&V(c&C
其他业务收入 Other operating income 1Gqtd^*;
营业外收入 Non-operating income Xs?>6i@$$
补贴收入 Subsidy income Z'j<wRf
其他业务支出 Other operating expenses zO\"$8q*
营业外支出 Non-operating expenses oNh .Zgg
所得税 Income tax EwOTG
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