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 。 >yqL
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现金 Cash in hand ,%m$_wA$
银行存款 Cash in bank \@n/L{}(@
其他货币资金-外埠存款Other monetary assets - cash in other cities ' :]
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其他货币资金-银行本票 Other monetary assets - cashier‘s check z!j`Qoh?V9
其他货币资金-银行汇票 Other monetary assets - bank draft %^E>~
其他货币资金-信用卡 Other monetary assets - credit cards 7
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit L'h'm{i
其他货币资金-存出投资款 Other monetary assets - cash for investment b}G +7B
短期投资-股票投资 Investments - Short term - stocks Y!s/uvRI
短期投资-债券投资 Investments - Short term - bonds WqU$cQD"
短期投资-基金投资 Investments - Short term - funds cKy%0oTla
短期投资-其他投资 Investments - Short term - others }mJ)gK5b 6
短期投资跌价准备 Provision for short-term investment I`KN8ll
长期股权投资-股票投资 Long term equity investment - stocks `^N;%[c`z
长期股权投资-其他股权投资 Long term equity investment - others E3KPJ`=!*"
长期债券投资-债券投资 Long term securities investemnt - bonds bmddh2
长期债券投资-其他债权投资 Long term securities investment - others ZNA?`Z)f
长期投资减值准备 Provision for long-term investment A><%"9pZ
应收票据 Notes receivable !p9F'7;Y<
应收股利 Dividends receivable eaiz
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应收利息 Interest receivable Cw^)}23R
应收帐款 Trade debtors d ly 0874
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors s^v,i
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预付帐款 Prepayment If#7SF)n'
应收补贴款 Allowance receivable XJ NKM~
其他应收款 Other debtors *'t`;m~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9hp0wi@W}
其他流动资产 Other current assets ]_,~q@r$
物资采购 Purchase +Snjb0
原材料 Raw materials (^4%Fk&I-
包装物 Packing materials s_8!x
低值易耗品 Low value consumbles Mf63 59
材料成本差异 Material cost difference BMW4E 5
自制半成品 Self-manufactured goods "8X+F%
库存商品 Finished goods `F@yZ4L3S
商品进销差价 Difference between purchase & sales of commodities HTG;'$H^
委托加工物资 Consigned processiong material nNKL{Hp
委托代销商品 Consignment-out *$1)&2i
受托代销商品 Consignment-in b6(yyYdF
分期收款发出商品 Goods on instalment sales m}E$6E^~O
存货跌价准备 Provision for obsolete stocks 1,J.
待摊费用 Prepaid expenses l]Sui_+ZU
待处理流动资产损益 Unsettled G/L on current assets hg~fFj3ST
待处理固定资产损益 Unsettled G/L on fixed assets @wPmx*SF
委托贷款-本金 Consignment loan - principle 5W48z%MN
委托贷款-利息 Consignment loan - interest k|D!0^HE[
委托贷款-减值准备 Consignment loan - provision HK
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固定资产-房屋建筑物 Fixed assets - Buildings L5W>in5(
固定资产-机器设备 Fixed assets - Plant and machinery V_kE"W)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '9gI=/29D
固定资产-运输设备 Fixed assets - Automobiles T_-MSXhA
累计折旧 Accumulated depreciation J Nz0!wi
固定资产减值准备 Impairment of fixed assets wGH@I_cy>
工程物资-专用材料 Project material - specific materials $%-?S]6)
工程物资-专用设备 Project material - specific equipment v=>Gvl3&U
工程物资-预付大型设备款 Project material - prepaid for equipment As`^Ku&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A.b#r[
在建工程 Construction in progress _u>>+6,p
在建工程减值准备 Impairment of construction in progress wW4S@m
固定资产清理 Disposal of fixed assets "q.uiz+1:
无形资产-专利权 Intangible assets - patent >e ;f{
无形资产-非专利技术 Intangible assets - industrial property and know-how V]}b3Y!(
无形资产-商标权 Intangible assets - trademark rights p rgjU
无形资产-土地使用权 Intangible assets - land use rights fLAF/#\2
无形资产-商誉 Intangible assets - goodwill 4;||g@f'[
无形资产减值准备 Impairment of intangible assets d#Ajb
长期待摊费用 Deferred assets 8.':pY'8"
未确认融资费用 Unrecognized finance fees v3Yj2LSqx
其他长期资产 Other long term assets h'p0V@!N
递延税款借项 Deferred assets debits MVdx5
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应付票据 Notes payable #Au&2_O
应付帐款 Trade creditors 6pR#z@,
预收帐款 Adanvances from customers ~~,<+X:
代销商品款 Consignment-in payables )[*O^bPowI
其他应交款 Other payable to government r
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其他应付款 Other creditors dk/*%a
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应付股利 Proposed dividends h :R)KM
待转资产价值 Donated assets k;5}@3iQ
预计负债 Accrued liabilities <*(R+to^d
应付短期债券 Short-term debentures payable "S:N-Tf%U
其他流动负债 Other current liabilities C5UDez
预提费用 Accrued expenses ~0|hobk
应付工资 Payroll payable N~jQ!y
应付福利费 Welfare payable .<%M8rcj
短期借款-抵押借款 Bank loans - Short term - pledged /p0LtUMu
短期借款-信用借款 Bank loans - Short term - credit m=B0!Z1xx
短期借款-担保借款 Bank loans - Short term - guaranteed Y +54z/{
一年内到期长期借款 Long term loans due within one year RzQS@^u*F0
一年内到期长期应付款 Long term payable due within one year ASw|sw
长期借款 Bank loans - Long term em}Qv3*#
应付债券-债券面值 Bond payable - Par value K3DJ"NJ<Ji
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount <v k$eB8EC
应付债券-应计利息 Bond payable - Accrued interest |81N/]EER
长期应付款 Long term payable I;H9<o5
专项应付款 Specific payable :j<JZs>`R
其他长期负债 Other long term liabilities ,&]`
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应交税金-所得税 Tax payable - income tax UE w3AO
应交税金-增值税 Tax payable - VAT cV,Dl`1r
应交税金-营业税 Tax payable - business tax ,
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应交税金-消费税 Tax payable - consumable tax L"%eQHEC&
应交税金-其他 Tax payable - others @!3^/D3
递延税款贷项 Deferred taxation credit }Xv1KX'
股本 Share capital 4ZpF1Zc4B
已归还投资 Investment returned eh4"_t
利润分配-其他转入 Profit appropriation - other transfer in $ywh%OEH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^)^|;C\`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *[:CbFE0y
利润分配-提取储备基金 Profit appropriation - reserve fund luk2fi<$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wg0.i?R-]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !&p:=}s
利润分配-利润归还投资 Profit appropriation - return investment by profit ULmdt
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \'tz|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F6]!?@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .+L_!A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {}&f\6OI%
期初未分配利润 Retained earnings, beginning of the year 9~%]|_(
资本公积-股本溢价 Capital surplus - share premium (A fbS=[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]{+M>i[
资本公积-接受现金捐赠 Capital surplus - cash donation x~Ly$A2p
资本公积-股权投资准备 Capital surplus - investment reserve edk9Qd9
资本公积-拨款转入 Capital surplus - subsidiary >@"3Q`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yi-"hT`
资本公积-其他 Capital surplus - others ,xe@G)a
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RdvTtXg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !_H8Q}a
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =k<4mlok^
盈余公积-储备基金 Surplus reserve - reserve fund "|r^l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &t|V:_?/x
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JX$NEq(
主营业务收入 Sales V3~a!k
主营业务成本 Cost of sales &\lS
主营业务税金及附加 Sales tax }rA+W-7
营业费用 Operating expenses A+1]Ql)$
管理费用 General and administrative expenses s5aOAyb*w
财务费用 Financial expenses SO
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投资收益 Investment income V -4*nV
其他业务收入 Other operating income )F#<
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营业外收入 Non-operating income f(s3TLM
补贴收入 Subsidy income uQtk|)T E
其他业务支出 Other operating expenses })Mv9~&S
营业外支出 Non-operating expenses {G1aAM\Hz
所得税 Income tax AH87UkNL
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