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 。 8-+Ce;h
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现金 Cash in hand IyOb0WiEj
银行存款 Cash in bank }f
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其他货币资金-外埠存款Other monetary assets - cash in other cities t*iKkV^aE
其他货币资金-银行本票 Other monetary assets - cashier‘s check xhWWl(r`5
其他货币资金-银行汇票 Other monetary assets - bank draft UBLr|e>dQE
其他货币资金-信用卡 Other monetary assets - credit cards &Y4S[-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .]JGCTB3
其他货币资金-存出投资款 Other monetary assets - cash for investment uD}Q}]Z
短期投资-股票投资 Investments - Short term - stocks M2l0x @|
短期投资-债券投资 Investments - Short term - bonds //xK v{3fI
短期投资-基金投资 Investments - Short term - funds C|*U)#3:F
短期投资-其他投资 Investments - Short term - others -
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短期投资跌价准备 Provision for short-term investment (p>?0h9[
长期股权投资-股票投资 Long term equity investment - stocks I<Wp,E9G#
长期股权投资-其他股权投资 Long term equity investment - others 3MH9%*w'0
长期债券投资-债券投资 Long term securities investemnt - bonds Cjc>0)f&.
长期债券投资-其他债权投资 Long term securities investment - others C8W#$a
长期投资减值准备 Provision for long-term investment *j6KQZ"
应收票据 Notes receivable MAb*4e#
应收股利 Dividends receivable &{-r 5d23
应收利息 Interest receivable ;SnpD)x@)
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors B:J([@\'
预付帐款 Prepayment {<+B>6^
应收补贴款 Allowance receivable `\ _>P@qz
其他应收款 Other debtors :7>oFz
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors GJS3O;2*
其他流动资产 Other current assets _Wg?H:\
物资采购 Purchase ZRHK?wg'#
原材料 Raw materials 41Ga- 0p
包装物 Packing materials C.4r`F$p
低值易耗品 Low value consumbles 3b{ 7Z 2
材料成本差异 Material cost difference PDQEI55
自制半成品 Self-manufactured goods kD;1+lNz
库存商品 Finished goods [ICFPY6
商品进销差价 Difference between purchase & sales of commodities 1K{u>T
委托加工物资 Consigned processiong material G5A:C(r
委托代销商品 Consignment-out *@)0TL(03
受托代销商品 Consignment-in aG_@--=
分期收款发出商品 Goods on instalment sales wr5ScsNS
存货跌价准备 Provision for obsolete stocks r ]s7a?O
待摊费用 Prepaid expenses C-)mP- |8
待处理流动资产损益 Unsettled G/L on current assets h@AKfE!\~
待处理固定资产损益 Unsettled G/L on fixed assets K-,4eq!
委托贷款-本金 Consignment loan - principle .bYZkO:oy
委托贷款-利息 Consignment loan - interest /|s~X@%K
委托贷款-减值准备 Consignment loan - provision O"^3,-
固定资产-房屋建筑物 Fixed assets - Buildings HKp|I%b]J
固定资产-机器设备 Fixed assets - Plant and machinery yxk:5L \A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #
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固定资产-运输设备 Fixed assets - Automobiles u1 Z;n
累计折旧 Accumulated depreciation 8FT]B/^&m
固定资产减值准备 Impairment of fixed assets *Ri\7CqU"6
工程物资-专用材料 Project material - specific materials =-bGH
工程物资-专用设备 Project material - specific equipment $|"Y|3&X
工程物资-预付大型设备款 Project material - prepaid for equipment H2kib4^i
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _+7+90u
在建工程 Construction in progress u}r> ?/V!
在建工程减值准备 Impairment of construction in progress
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固定资产清理 Disposal of fixed assets %plu]^Vy
无形资产-专利权 Intangible assets - patent kI?+\k\V`
无形资产-非专利技术 Intangible assets - industrial property and know-how #B2a?
无形资产-商标权 Intangible assets - trademark rights 6;:z?Q
无形资产-土地使用权 Intangible assets - land use rights C]EkVcKFA
无形资产-商誉 Intangible assets - goodwill q]scKWYI
无形资产减值准备 Impairment of intangible assets 6.Jvqn
长期待摊费用 Deferred assets YY zUg
未确认融资费用 Unrecognized finance fees Zh
其他长期资产 Other long term assets JtvZ~s
递延税款借项 Deferred assets debits 9epMw-)k
应付票据 Notes payable 9\'JtZO
应付帐款 Trade creditors fV#,<JG
预收帐款 Adanvances from customers ObPXVqG"?
代销商品款 Consignment-in payables 6,;dU-A +
其他应交款 Other payable to government _lG|t6y
其他应付款 Other creditors u4#YZOiY)A
应付股利 Proposed dividends aP$it6Z
待转资产价值 Donated assets '@/1e\ -y
预计负债 Accrued liabilities ,B~5;/|
应付短期债券 Short-term debentures payable :
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其他流动负债 Other current liabilities /S{U|GBB%r
预提费用 Accrued expenses
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应付工资 Payroll payable W
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应付福利费 Welfare payable ["fUSQ
短期借款-抵押借款 Bank loans - Short term - pledged {j6$'v)0
短期借款-信用借款 Bank loans - Short term - credit DaS~bweMw
短期借款-担保借款 Bank loans - Short term - guaranteed hp c &s
一年内到期长期借款 Long term loans due within one year j
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一年内到期长期应付款 Long term payable due within one year =,b6yV+$D
长期借款 Bank loans - Long term :5sjF:@
应付债券-债券面值 Bond payable - Par value GaCRo7
应付债券-债券溢价 Bond payable - Excess [g bFs-B2/
应付债券-债券折价 Bond payable - Discount dl.gCiI
应付债券-应计利息 Bond payable - Accrued interest v M'!WVs
长期应付款 Long term payable a<0q%Ax
专项应付款 Specific payable K0W X($z~;
其他长期负债 Other long term liabilities o|$r;<o3R
应交税金-所得税 Tax payable - income tax [uwn\-
应交税金-增值税 Tax payable - VAT GbC@ |
应交税金-营业税 Tax payable - business tax cQkj{u
应交税金-消费税 Tax payable - consumable tax 4bCA"QM[[
应交税金-其他 Tax payable - others ;hPVe_/
递延税款贷项 Deferred taxation credit CNe(]HIOH
股本 Share capital l 88n*O
已归还投资 Investment returned j0=F__H#@
利润分配-其他转入 Profit appropriation - other transfer in ZZw2m@T>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Yy~xNj5OS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @d5$OpL$%
利润分配-提取储备基金 Profit appropriation - reserve fund ihJ!]#Fbm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O{7rIy
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <&^[?FdAa
利润分配-利润归还投资 Profit appropriation - return investment by profit 1M.#7;#B3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1s~rWnhVv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (*M0'5
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 ?0'e_s
资本公积-股本溢价 Capital surplus - share premium *
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve a ~YrQI-@
资本公积-接受现金捐赠 Capital surplus - cash donation rK3KxG
资本公积-股权投资准备 Capital surplus - investment reserve 9M^5<8:
资本公积-拨款转入 Capital surplus - subsidiary 7;c^*"Ud
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >z~_s6#CP
资本公积-其他 Capital surplus - others g&S>Wq%L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dt@~8kS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V?Q45t Ae
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "n{';Q)
盈余公积-储备基金 Surplus reserve - reserve fund VDro(?p8Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =;G
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment :@@`N_2?
主营业务收入 Sales fWC(L s
主营业务成本 Cost of sales OLtXk
主营业务税金及附加 Sales tax M3elog:M
营业费用 Operating expenses Ml9m#
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管理费用 General and administrative expenses qRgFVX+vc
财务费用 Financial expenses '4It>50b
投资收益 Investment income 7IFZK\V
其他业务收入 Other operating income E7i/gY
营业外收入 Non-operating income fN@ZJ~F%j
补贴收入 Subsidy income M)ao}m>
其他业务支出 Other operating expenses e$teh`
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营业外支出 Non-operating expenses p0y|pD
所得税 Income tax H0 Zo.Np
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