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 。 |M]#D0v
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现金 Cash in hand KdY3
银行存款 Cash in bank u&/[sqx
其他货币资金-外埠存款Other monetary assets - cash in other cities \?uaHX`1
其他货币资金-银行本票 Other monetary assets - cashier‘s check R|aA6} /I
其他货币资金-银行汇票 Other monetary assets - bank draft 3Z=OUhn9
其他货币资金-信用卡 Other monetary assets - credit cards ^*.S7.;2o
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !T;*F%G9
其他货币资金-存出投资款 Other monetary assets - cash for investment 5N
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短期投资-股票投资 Investments - Short term - stocks ?&$??r^i
短期投资-债券投资 Investments - Short term - bonds 09z%y[z
短期投资-基金投资 Investments - Short term - funds par|j]
短期投资-其他投资 Investments - Short term - others KNT(lA0s
短期投资跌价准备 Provision for short-term investment GyI(1OAW
长期股权投资-股票投资 Long term equity investment - stocks ,4W|e!
长期股权投资-其他股权投资 Long term equity investment - others d'ddxT$GG
长期债券投资-债券投资 Long term securities investemnt - bonds EH))%LY1y
长期债券投资-其他债权投资 Long term securities investment - others k$
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长期投资减值准备 Provision for long-term investment BzBij^h
应收票据 Notes receivable \`?#V xz
应收股利 Dividends receivable @V{s'V
应收利息 Interest receivable qjcy{@ j
应收帐款 Trade debtors i(DoAfYf/q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :Awnj!KNCc
预付帐款 Prepayment ^
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应收补贴款 Allowance receivable "#bL/b'{
其他应收款 Other debtors U
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors sute%6yM
其他流动资产 Other current assets lU]/nKyd
物资采购 Purchase l{oAqTN
原材料 Raw materials `k y>M-
包装物 Packing materials v~^c-]4I
低值易耗品 Low value consumbles 6J. [9#
材料成本差异 Material cost difference !z@QoD
自制半成品 Self-manufactured goods ~5Wr
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库存商品 Finished goods me]O
商品进销差价 Difference between purchase & sales of commodities 9F+i+(\,b
委托加工物资 Consigned processiong material rN6@=uB
委托代销商品 Consignment-out Eq$Q%'5*ua
受托代销商品 Consignment-in ,4dES|)sP
分期收款发出商品 Goods on instalment sales @Dc?fyY*o<
存货跌价准备 Provision for obsolete stocks 0v6(A4Y
待摊费用 Prepaid expenses v&g(6~b_>
待处理流动资产损益 Unsettled G/L on current assets 2q}M1-^
待处理固定资产损益 Unsettled G/L on fixed assets =Gsn4>~%n
委托贷款-本金 Consignment loan - principle dm
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委托贷款-利息 Consignment loan - interest Mf0!-bu
委托贷款-减值准备 Consignment loan - provision *o]Q<S>lH
固定资产-房屋建筑物 Fixed assets - Buildings 9L3
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固定资产-机器设备 Fixed assets - Plant and machinery RqTW$94RD
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures x`N_tWZ
固定资产-运输设备 Fixed assets - Automobiles GE4d=;5
累计折旧 Accumulated depreciation 2yqm$i9C
固定资产减值准备 Impairment of fixed assets M7Ej#Y
工程物资-专用材料 Project material - specific materials 0l#{7^e
工程物资-专用设备 Project material - specific equipment \m @8$MK
工程物资-预付大型设备款 Project material - prepaid for equipment =L_L/"*rel
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production cgKK(-$ny
在建工程 Construction in progress gb
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在建工程减值准备 Impairment of construction in progress fdr.'aMf%
固定资产清理 Disposal of fixed assets `P;fD/I
无形资产-专利权 Intangible assets - patent bA]/p%rZ8
无形资产-非专利技术 Intangible assets - industrial property and know-how I"awvUP]a[
无形资产-商标权 Intangible assets - trademark rights I#(D.\P
无形资产-土地使用权 Intangible assets - land use rights Bkg/A;H
无形资产-商誉 Intangible assets - goodwill :UjHP}s
无形资产减值准备 Impairment of intangible assets $<^4G
长期待摊费用 Deferred assets v5"5UPi-
未确认融资费用 Unrecognized finance fees }\5^$[p
其他长期资产 Other long term assets P;jl!o$
递延税款借项 Deferred assets debits )W^Wqa8mG|
应付票据 Notes payable 3UeG>5R
应付帐款 Trade creditors "B`yk/GM]
预收帐款 Adanvances from customers {E!"^^0`
代销商品款 Consignment-in payables ]p3hq1u3&
其他应交款 Other payable to government x7$U
其他应付款 Other creditors zjd]65P
应付股利 Proposed dividends ~7PPB|XY
待转资产价值 Donated assets ?_9cFo59:
预计负债 Accrued liabilities B.2F\ub g
应付短期债券 Short-term debentures payable MsOO''o
其他流动负债 Other current liabilities ?8wFT!J
预提费用 Accrued expenses e*gCc7zz
应付工资 Payroll payable ;c73:'e
应付福利费 Welfare payable %XGwQB$zk8
短期借款-抵押借款 Bank loans - Short term - pledged )fSQTbB;0
短期借款-信用借款 Bank loans - Short term - credit vPuPSE%M
短期借款-担保借款 Bank loans - Short term - guaranteed FY"!%)TV
一年内到期长期借款 Long term loans due within one year @DK,ka(
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 *LJN2;
应付债券-债券面值 Bond payable - Par value (n7v $A
应付债券-债券溢价 Bond payable - Excess GC
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应付债券-债券折价 Bond payable - Discount 4)Y=)#=
应付债券-应计利息 Bond payable - Accrued interest ,X6
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长期应付款 Long term payable qe!`LeT#
专项应付款 Specific payable ,Zjb
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其他长期负债 Other long term liabilities )_!t9gn*wr
应交税金-所得税 Tax payable - income tax NC::;e
应交税金-增值税 Tax payable - VAT A
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应交税金-营业税 Tax payable - business tax ji{V#
应交税金-消费税 Tax payable - consumable tax UNLy{0tA
应交税金-其他 Tax payable - others _[h1SAJ
递延税款贷项 Deferred taxation credit V/i&8UMw
股本 Share capital Q%4>okj,
已归还投资 Investment returned *%5#\ I
利润分配-其他转入 Profit appropriation - other transfer in .(Q3M0.D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 88Yp0T<1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,c_[`q\
利润分配-提取储备基金 Profit appropriation - reserve fund DV +DJcF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OI B~W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vvw6 GB,M
利润分配-利润归还投资 Profit appropriation - return investment by profit 2vWJ|&|p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h$|K vS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m<005_Z0Q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1vQf=t%lw
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium )ARfI)<1b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bnLvJ]i
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资本公积-接受现金捐赠 Capital surplus - cash donation 5{qFKo"g@,
资本公积-股权投资准备 Capital surplus - investment reserve #
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资本公积-拨款转入 Capital surplus - subsidiary @u3K.}i:g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "
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资本公积-其他 Capital surplus - others |mV*HdqU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uy{mSx?td
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -?<wvUbR{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cX"[#Em#
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?,NZ/n
盈余公积-利润归还投资 Surplus reserve - reture investment by investment u9}}}UN!
主营业务收入 Sales Z 2Fm=88
主营业务成本 Cost of sales 20;M-Wx
主营业务税金及附加 Sales tax a_'W1ek-@
营业费用 Operating expenses ("o<D{A
管理费用 General and administrative expenses VztalwI
财务费用 Financial expenses ]OZZPo
投资收益 Investment income =UA-&x@
其他业务收入 Other operating income 34U/"+|z
营业外收入 Non-operating income K^?yD
补贴收入 Subsidy income /lDW5
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其他业务支出 Other operating expenses `ysPEwA|
营业外支出 Non-operating expenses x_{ua0BLDf
所得税 Income tax YFOK%7K
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