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 。 D=@bP B>
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现金 Cash in hand ~C
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银行存款 Cash in bank *aW:Z6N
其他货币资金-外埠存款Other monetary assets - cash in other cities weC.kx
其他货币资金-银行本票 Other monetary assets - cashier‘s check wA\a ]X.
其他货币资金-银行汇票 Other monetary assets - bank draft ~@mNR^W-W
其他货币资金-信用卡 Other monetary assets - credit cards Qv6-,6<
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;
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其他货币资金-存出投资款 Other monetary assets - cash for investment T^Ol=QCu
短期投资-股票投资 Investments - Short term - stocks >!MRk[@
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短期投资-债券投资 Investments - Short term - bonds H5Bh?mw2
短期投资-基金投资 Investments - Short term - funds EGVS8YP>h
短期投资-其他投资 Investments - Short term - others @%BsQm
短期投资跌价准备 Provision for short-term investment |eI!wgQx
长期股权投资-股票投资 Long term equity investment - stocks sB8v:
长期股权投资-其他股权投资 Long term equity investment - others &}r-C97
长期债券投资-债券投资 Long term securities investemnt - bonds moRo>bvN~
长期债券投资-其他债权投资 Long term securities investment - others G@P+M1c
长期投资减值准备 Provision for long-term investment w8cbhc
应收票据 Notes receivable GIhX2EvAS
应收股利 Dividends receivable MU:q`DRr
应收利息 Interest receivable ~9Qd83`UH
应收帐款 Trade debtors .z[#j]k
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "0LSy x
预付帐款 Prepayment B ?l0u
应收补贴款 Allowance receivable 5,J.$Sax
其他应收款 Other debtors Y<h6m]H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors A|YiSwyy
其他流动资产 Other current assets e$7KMH=
物资采购 Purchase @MP ;/o+
原材料 Raw materials %7[q%S
包装物 Packing materials ;)FmN[
低值易耗品 Low value consumbles {F;"m&3Lt
材料成本差异 Material cost difference nK}-^Ur
自制半成品 Self-manufactured goods 7%Ou6P$^fr
库存商品 Finished goods *!pn6OJ"Q}
商品进销差价 Difference between purchase & sales of commodities fp}5QUm-
委托加工物资 Consigned processiong material 5Od&-~O
委托代销商品 Consignment-out :7~DiH:Q
受托代销商品 Consignment-in wxJoWbn
分期收款发出商品 Goods on instalment sales 8[;AFm ?,`
存货跌价准备 Provision for obsolete stocks {YG qa$+\
待摊费用 Prepaid expenses 3&6sQ-}*
待处理流动资产损益 Unsettled G/L on current assets nNf*Q
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待处理固定资产损益 Unsettled G/L on fixed assets jq%}=-%KE
委托贷款-本金 Consignment loan - principle ~OWpk)Vq
委托贷款-利息 Consignment loan - interest .F N
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委托贷款-减值准备 Consignment loan - provision 0BH-kr
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery a(kY,<}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures C3'?
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固定资产-运输设备 Fixed assets - Automobiles rv`GOta*
累计折旧 Accumulated depreciation 9N<=,!;5~s
固定资产减值准备 Impairment of fixed assets \OXQ%J2v
工程物资-专用材料 Project material - specific materials }0?XF/e(R
工程物资-专用设备 Project material - specific equipment !hjF"Pa
工程物资-预付大型设备款 Project material - prepaid for equipment R3>c\mA
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f!H/X%F
在建工程 Construction in progress &8I}q]'k
在建工程减值准备 Impairment of construction in progress A/{!w"G
固定资产清理 Disposal of fixed assets eV~"T2!Sb
无形资产-专利权 Intangible assets - patent B#?rW*yEe
无形资产-非专利技术 Intangible assets - industrial property and know-how o/ 7[
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无形资产-商标权 Intangible assets - trademark rights 6
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无形资产-土地使用权 Intangible assets - land use rights \}~71y}
无形资产-商誉 Intangible assets - goodwill -{q'Tmst
无形资产减值准备 Impairment of intangible assets 4;Vi@(G)
长期待摊费用 Deferred assets %w?C)$Kn
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未确认融资费用 Unrecognized finance fees T0~~0G)k
其他长期资产 Other long term assets o+.ySSBl+
递延税款借项 Deferred assets debits "l hj1zZ
应付票据 Notes payable
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应付帐款 Trade creditors e^,
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预收帐款 Adanvances from customers ^C92R"*Qu
代销商品款 Consignment-in payables RB6Q>3g
其他应交款 Other payable to government iXq*EZb"R
其他应付款 Other creditors e)N<r
应付股利 Proposed dividends )%PMDG|
待转资产价值 Donated assets ~FQHT?DAo
预计负债 Accrued liabilities P)#h4|xZ
应付短期债券 Short-term debentures payable ]s!id[j
其他流动负债 Other current liabilities 0X4)=sJP
预提费用 Accrued expenses CO9PQ`9+
应付工资 Payroll payable -+M360
应付福利费 Welfare payable JPHM+3v
短期借款-抵押借款 Bank loans - Short term - pledged (G/(w%#7_
短期借款-信用借款 Bank loans - Short term - credit Nukyvse
短期借款-担保借款 Bank loans - Short term - guaranteed p<z eaf0W
一年内到期长期借款 Long term loans due within one year *[
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一年内到期长期应付款 Long term payable due within one year T
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长期借款 Bank loans - Long term Pd-LDs+Ga
应付债券-债券面值 Bond payable - Par value R7K`9 c1f6
应付债券-债券溢价 Bond payable - Excess b(CO7/e>
应付债券-债券折价 Bond payable - Discount ;9~
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应付债券-应计利息 Bond payable - Accrued interest Zw _aeJ
长期应付款 Long term payable EeT69o
专项应付款 Specific payable 2r;h">
其他长期负债 Other long term liabilities G0~Z|P
应交税金-所得税 Tax payable - income tax %-$BtR2@o
应交税金-增值税 Tax payable - VAT i]J.WFu
应交税金-营业税 Tax payable - business tax K&RIF]0#G
应交税金-消费税 Tax payable - consumable tax IC (:RtJ
应交税金-其他 Tax payable - others {}rnn$HQe
递延税款贷项 Deferred taxation credit 6yO5{._M
股本 Share capital #p7gg6
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已归还投资 Investment returned r
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利润分配-其他转入 Profit appropriation - other transfer in Srz8sm;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jvAjnh#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .9WOTti
利润分配-提取储备基金 Profit appropriation - reserve fund dJ#go*Gn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c~O
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lC`w}0p
利润分配-利润归还投资 Profit appropriation - return investment by profit xm1'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?{jey_]M
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Aj=GekX{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !>D[Y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FRajo~H
期初未分配利润 Retained earnings, beginning of the year x0jaTlU/
资本公积-股本溢价 Capital surplus - share premium *W2)!C|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2K{'F1"RM
资本公积-接受现金捐赠 Capital surplus - cash donation o ABrhK
资本公积-股权投资准备 Capital surplus - investment reserve ^1vKhO+p$
资本公积-拨款转入 Capital surplus - subsidiary l qwy5#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bJ2>@|3*
资本公积-其他 Capital surplus - others MmfBF
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g1}:;VG=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _p5#`
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Wh)
盈余公积-储备基金 Surplus reserve - reserve fund GlTpK^.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ('Qq"cn#
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4hLk+ z<n
主营业务收入 Sales ~[dL:=?c
主营业务成本 Cost of sales 4}k@p>5v'
主营业务税金及附加 Sales tax hc[J,yG
营业费用 Operating expenses }Hq3]LVE
管理费用 General and administrative expenses @eeI4Jz
财务费用 Financial expenses gzn:]Y^
投资收益 Investment income >
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其他业务收入 Other operating income /}
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营业外收入 Non-operating income {9-9!jN{"
补贴收入 Subsidy income
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其他业务支出 Other operating expenses 4x(m.u@
营业外支出 Non-operating expenses r~YBj>}
所得税 Income tax h@\-]zN{
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