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 。 ko*Ir@SDv
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现金 Cash in hand Q3u
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银行存款 Cash in bank c?"#x-<1s
其他货币资金-外埠存款Other monetary assets - cash in other cities y|Tb&XPD
其他货币资金-银行本票 Other monetary assets - cashier‘s check J,%v`A ~N
其他货币资金-银行汇票 Other monetary assets - bank draft z{Z'2 ,
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其他货币资金-信用卡 Other monetary assets - credit cards *KN ' 0Z@W
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |E&a3
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其他货币资金-存出投资款 Other monetary assets - cash for investment .&=nP?ZPC6
短期投资-股票投资 Investments - Short term - stocks x6\EU=,
短期投资-债券投资 Investments - Short term - bonds Zsc710_
短期投资-基金投资 Investments - Short term - funds pu
A~}6C
短期投资-其他投资 Investments - Short term - others g"c\ouSY
短期投资跌价准备 Provision for short-term investment uV`r_P
长期股权投资-股票投资 Long term equity investment - stocks v^0D
长期股权投资-其他股权投资 Long term equity investment - others j[k&O)A{C
长期债券投资-债券投资 Long term securities investemnt - bonds <xOXuve
长期债券投资-其他债权投资 Long term securities investment - others [U.3rcT"N
长期投资减值准备 Provision for long-term investment "VR>nyG%
应收票据 Notes receivable aFGEHZJQ
应收股利 Dividends receivable S*VG;m#
应收利息 Interest receivable n=WwB(}q
应收帐款 Trade debtors P!3)-apP\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors NK;%c-r0v7
预付帐款 Prepayment FY+0r67]
应收补贴款 Allowance receivable /J )MW{;O
其他应收款 Other debtors ER<LP@3k
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors rg64f'+Eug
其他流动资产 Other current assets -b"mx"'?
物资采购 Purchase 9`]Gosz
原材料 Raw materials N]udZhkn
包装物 Packing materials @?lmho?
低值易耗品 Low value consumbles X Uc(7>k
材料成本差异 Material cost difference ;NQ9A &$)
自制半成品 Self-manufactured goods uMKO^D
库存商品 Finished goods jcD_<WSe
商品进销差价 Difference between purchase & sales of commodities e=&,jg?K
委托加工物资 Consigned processiong material `dekaRo
委托代销商品 Consignment-out }vzP\
受托代销商品 Consignment-in 1Kszpt(Ld
分期收款发出商品 Goods on instalment sales o.W:R Ux
存货跌价准备 Provision for obsolete stocks ,|6O}E&
待摊费用 Prepaid expenses lHQ:LI
待处理流动资产损益 Unsettled G/L on current assets ^=`7]E [p
待处理固定资产损益 Unsettled G/L on fixed assets ea[vzD]
委托贷款-本金 Consignment loan - principle l*~O;do
委托贷款-利息 Consignment loan - interest 4
Bg"b/kF
委托贷款-减值准备 Consignment loan - provision F3+
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固定资产-房屋建筑物 Fixed assets - Buildings m_YXTwwx
固定资产-机器设备 Fixed assets - Plant and machinery @i2"+_}*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }zC9;R(E
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation 2q]y(kW+
固定资产减值准备 Impairment of fixed assets 35=kZXwG+4
工程物资-专用材料 Project material - specific materials PJ}d-
工程物资-专用设备 Project material - specific equipment yTJ Eo\g/@
工程物资-预付大型设备款 Project material - prepaid for equipment @9#l3
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y0s=
yN_
在建工程 Construction in progress Z
0&=Lw
在建工程减值准备 Impairment of construction in progress :Ywb
固定资产清理 Disposal of fixed assets h|~I'M]*
无形资产-专利权 Intangible assets - patent fk%W07x!
无形资产-非专利技术 Intangible assets - industrial property and know-how Nl/^ga
无形资产-商标权 Intangible assets - trademark rights =T"R_3[NC
无形资产-土地使用权 Intangible assets - land use rights 'kBg3E$y
无形资产-商誉 Intangible assets - goodwill ;IyA"C(i
无形资产减值准备 Impairment of intangible assets wNc.z*+O"H
长期待摊费用 Deferred assets E$O-\)wY0
未确认融资费用 Unrecognized finance fees PgOOFRwP
其他长期资产 Other long term assets F(h
jP
递延税款借项 Deferred assets debits m8
[XA!,
应付票据 Notes payable PU8>.9x
应付帐款 Trade creditors NJ]AxFG
预收帐款 Adanvances from customers @vyq?H$U;N
代销商品款 Consignment-in payables Cp"a,% b6u
其他应交款 Other payable to government h;TN$ /
其他应付款 Other creditors ,f*Q3 S/I
应付股利 Proposed dividends ,X`w/ 2O
待转资产价值 Donated assets !ZxK+Xqx[
预计负债 Accrued liabilities >lPWji'4;
应付短期债券 Short-term debentures payable tzIcR
#Z
其他流动负债 Other current liabilities tuK2D,6
预提费用 Accrued expenses f4'WT
应付工资 Payroll payable N
!~O~Eo3
应付福利费 Welfare payable KBC?SxJSJc
短期借款-抵押借款 Bank loans - Short term - pledged 6W\G i>
短期借款-信用借款 Bank loans - Short term - credit =D~>$Y
短期借款-担保借款 Bank loans - Short term - guaranteed x-nO; L-2p
一年内到期长期借款 Long term loans due within one year &&PXWR!%]
一年内到期长期应付款 Long term payable due within one year njxfBA:
长期借款 Bank loans - Long term gN@|lHbU
应付债券-债券面值 Bond payable - Par value "ov270:
应付债券-债券溢价 Bond payable - Excess sP:nTpTsC
应付债券-债券折价 Bond payable - Discount NHaY&\
应付债券-应计利息 Bond payable - Accrued interest ldFR%v>9
长期应付款 Long term payable }INj~d<:
专项应付款 Specific payable !jWE^@P/B
其他长期负债 Other long term liabilities )4#YS$B$@)
应交税金-所得税 Tax payable - income tax )L/0X40<.
应交税金-增值税 Tax payable - VAT LWdA3%
应交税金-营业税 Tax payable - business tax WAt= T3
应交税金-消费税 Tax payable - consumable tax I+{2DY/}
应交税金-其他 Tax payable - others 'MgYSP<
递延税款贷项 Deferred taxation credit [$X^r<|P@
股本 Share capital 3\}>nE
已归还投资 Investment returned 38mC+%iC
利润分配-其他转入 Profit appropriation - other transfer in i 558&:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I>EEUQR/$H
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j:2TicHD
C
利润分配-提取储备基金 Profit appropriation - reserve fund vf5q8/a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund B#DnU;=O#+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ${)oi:K@:
利润分配-利润归还投资 Profit appropriation - return investment by profit 5) q_Aro
利润分配-应付优先股股利 Profit appropriation - preference shares dividends xx@[ecW
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uv=a}U;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N:q\i57x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d&* c3F
期初未分配利润 Retained earnings, beginning of the year uH&B=w
资本公积-股本溢价 Capital surplus - share premium ZEK,Z['
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9:E: 3%%
资本公积-接受现金捐赠 Capital surplus - cash donation A.vf)hO
资本公积-股权投资准备 Capital surplus - investment reserve "Zfm4Nx"
资本公积-拨款转入 Capital surplus - subsidiary HLkI?mW<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A$M8w9
资本公积-其他 Capital surplus - others yJ/YK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7`j%5%q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j{j5TvsrY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~&aULY?)]
盈余公积-储备基金 Surplus reserve - reserve fund f(G1xw]]@Y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +MZI \>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %:s+5*SKe
主营业务收入 Sales to'CuPkT
主营业务成本 Cost of sales 9
JhCSw-<)
主营业务税金及附加 Sales tax 5T%2al,F`
营业费用 Operating expenses G6.lRaPu"m
管理费用 General and administrative expenses DRpFEWsm
财务费用 Financial expenses g>@a
投资收益 Investment income dF[|9%)
其他业务收入 Other operating income NB4Q,iq$
营业外收入 Non-operating income @j!(at4B
补贴收入 Subsidy income HSWki';G
其他业务支出 Other operating expenses XzPOqZ`Nv
营业外支出 Non-operating expenses 1>u
AVPa
所得税 Income tax #mU<]O
Z($i+L% .