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 。 Z)rW>I
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现金 Cash in hand ~5HkDtI)
银行存款 Cash in bank J
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其他货币资金-外埠存款Other monetary assets - cash in other cities !#0)`4O
其他货币资金-银行本票 Other monetary assets - cashier‘s check w.m8SvS&b
其他货币资金-银行汇票 Other monetary assets - bank draft 0z=KnQx"4
其他货币资金-信用卡 Other monetary assets - credit cards L( 6b2{"
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2C
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其他货币资金-存出投资款 Other monetary assets - cash for investment I\)`,w
短期投资-股票投资 Investments - Short term - stocks LHY7_"u#
短期投资-债券投资 Investments - Short term - bonds '?rR>$s
短期投资-基金投资 Investments - Short term - funds 45yP {+/-Q
短期投资-其他投资 Investments - Short term - others rNN>tpZ}
短期投资跌价准备 Provision for short-term investment >G`p T
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长期股权投资-股票投资 Long term equity investment - stocks lNe4e6
长期股权投资-其他股权投资 Long term equity investment - others /zIG5RK>
长期债券投资-债券投资 Long term securities investemnt - bonds YmljHQP
长期债券投资-其他债权投资 Long term securities investment - others pBqf+}g4
长期投资减值准备 Provision for long-term investment //@6w;P
应收票据 Notes receivable FvsVfV U
应收股利 Dividends receivable H!;N0",]N
应收利息 Interest receivable do" m=y
应收帐款 Trade debtors l,@>J9}Se
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors fJ}e
预付帐款 Prepayment PZ]tl
应收补贴款 Allowance receivable v H HgZ
其他应收款 Other debtors xkSX KR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \,;glY=M!
其他流动资产 Other current assets
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物资采购 Purchase ~n
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原材料 Raw materials ai 4 k?
包装物 Packing materials $yO B-
低值易耗品 Low value consumbles _ZRmD\_t
材料成本差异 Material cost difference vQ<
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自制半成品 Self-manufactured goods >DRxF5b{
库存商品 Finished goods 'aNkU
商品进销差价 Difference between purchase & sales of commodities hb3n-
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委托加工物资 Consigned processiong material ;@;aeu
委托代销商品 Consignment-out ANm@$xO*
受托代销商品 Consignment-in .X!!dx1<
分期收款发出商品 Goods on instalment sales H;`F}qQ3
存货跌价准备 Provision for obsolete stocks c]pz
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待摊费用 Prepaid expenses 9R=avfI
待处理流动资产损益 Unsettled G/L on current assets Gamn,c9
待处理固定资产损益 Unsettled G/L on fixed assets ,i_+Z
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委托贷款-本金 Consignment loan - principle >nkVZ;tL
委托贷款-利息 Consignment loan - interest z83v
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委托贷款-减值准备 Consignment loan - provision ~gX1n9_n
固定资产-房屋建筑物 Fixed assets - Buildings g1t6XVS$9
固定资产-机器设备 Fixed assets - Plant and machinery "dpjxH=xO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures i[z 2'tx4
固定资产-运输设备 Fixed assets - Automobiles NDRDP D
累计折旧 Accumulated depreciation ^fF#Ej1
固定资产减值准备 Impairment of fixed assets &YIL As^8A
工程物资-专用材料 Project material - specific materials 21!X[)r
工程物资-专用设备 Project material - specific equipment jr6 0;oK+
工程物资-预付大型设备款 Project material - prepaid for equipment .vHHw@
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8L[+$g`
在建工程 Construction in progress -'c
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在建工程减值准备 Impairment of construction in progress ;Tbo
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固定资产清理 Disposal of fixed assets t'K+)OK
无形资产-专利权 Intangible assets - patent %Z6Q/+#fn
无形资产-非专利技术 Intangible assets - industrial property and know-how 59nRk}^$se
无形资产-商标权 Intangible assets - trademark rights 1(;{w+nM
无形资产-土地使用权 Intangible assets - land use rights 8R)K$J$Hm
无形资产-商誉 Intangible assets - goodwill [FhYQI
无形资产减值准备 Impairment of intangible assets .]>Tj^1
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees -UEi
其他长期资产 Other long term assets |6So$;`
递延税款借项 Deferred assets debits 9swHa
应付票据 Notes payable N+.Nu= +i2
应付帐款 Trade creditors )Q1aA
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预收帐款 Adanvances from customers M2%@bETJ
代销商品款 Consignment-in payables !$n@:W/
其他应交款 Other payable to government FKL4`GEm
其他应付款 Other creditors U_
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应付股利 Proposed dividends !WXV1S
待转资产价值 Donated assets 7fqQ
预计负债 Accrued liabilities [w}- )&c
应付短期债券 Short-term debentures payable ]Q FI>
其他流动负债 Other current liabilities IWYQ67Yj
预提费用 Accrued expenses SB%D%Zx6'%
应付工资 Payroll payable +aOev
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应付福利费 Welfare payable ?[#w*Am7
短期借款-抵押借款 Bank loans - Short term - pledged pbKmFweq
短期借款-信用借款 Bank loans - Short term - credit <Ve0Ph K
短期借款-担保借款 Bank loans - Short term - guaranteed 8K2 @[TE=5
一年内到期长期借款 Long term loans due within one year l]wfL;u
一年内到期长期应付款 Long term payable due within one year =b66H]h?
长期借款 Bank loans - Long term <IWg]AJT:
应付债券-债券面值 Bond payable - Par value zsQ]U!*rD
应付债券-债券溢价 Bond payable - Excess p+b/k2Q
应付债券-债券折价 Bond payable - Discount hV $Zr4'
应付债券-应计利息 Bond payable - Accrued interest cKYvNM
长期应付款 Long term payable O+&;,R:
专项应付款 Specific payable l!gX-U%-
其他长期负债 Other long term liabilities $mK;{9Z
应交税金-所得税 Tax payable - income tax Uic
应交税金-增值税 Tax payable - VAT [!
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应交税金-营业税 Tax payable - business tax :PV3J0pB~
应交税金-消费税 Tax payable - consumable tax xjBY6Ylz
应交税金-其他 Tax payable - others h,y_^cf
递延税款贷项 Deferred taxation credit Gt{%O>P8t
股本 Share capital A*BN
已归还投资 Investment returned pcv\|)&}
利润分配-其他转入 Profit appropriation - other transfer in }alq~jY
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -e$ T}3IV
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yVVyWte,
利润分配-提取储备基金 Profit appropriation - reserve fund Z>UM gu3c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p+Q 9?9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (<B%Gy@
利润分配-利润归还投资 Profit appropriation - return investment by profit ku/vV+&O
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O-.G("
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K91O$'J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F&`%L#s|
期初未分配利润 Retained earnings, beginning of the year N5W!(h)
资本公积-股本溢价 Capital surplus - share premium t[;-gi,,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zvGncjMkC
资本公积-接受现金捐赠 Capital surplus - cash donation dB~A4pZa
资本公积-股权投资准备 Capital surplus - investment reserve #-b}QhxH
资本公积-拨款转入 Capital surplus - subsidiary HJb^l 4Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |;:Kn*0/]
资本公积-其他 Capital surplus - others fP
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <FR!x#!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'uzHI@i
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HjzAFXRG
盈余公积-储备基金 Surplus reserve - reserve fund I
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund l?b*T#uIk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^d#
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主营业务收入 Sales 3rMi:*?
主营业务成本 Cost of sales [c;0eFSi2
主营业务税金及附加 Sales tax Lo}T%0"G
营业费用 Operating expenses _9"ZMUZ{
管理费用 General and administrative expenses vH}VieU
财务费用 Financial expenses !r6Yq,3
投资收益 Investment income IRR b^Q6
其他业务收入 Other operating income daCkjDGl\
营业外收入 Non-operating income F <iV;+
补贴收入 Subsidy income w_"-rGV
其他业务支出 Other operating expenses 14l6|a
营业外支出 Non-operating expenses KXz7l\1Gb
所得税 Income tax ,Y|
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