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 。 4k]DktY}.
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现金 Cash in hand tsWzM9Yf
银行存款 Cash in bank !xRboPg
其他货币资金-外埠存款Other monetary assets - cash in other cities Iq%
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其他货币资金-银行本票 Other monetary assets - cashier‘s check .B? J@,
其他货币资金-银行汇票 Other monetary assets - bank draft *?`
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其他货币资金-信用卡 Other monetary assets - credit cards JA]qAr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `at>X&Ce,
其他货币资金-存出投资款 Other monetary assets - cash for investment v-MrurQ4
短期投资-股票投资 Investments - Short term - stocks P.>5`^
短期投资-债券投资 Investments - Short term - bonds (oG-h"^/
短期投资-基金投资 Investments - Short term - funds )zMsKfQ
短期投资-其他投资 Investments - Short term - others 4f-I,)qCBk
短期投资跌价准备 Provision for short-term investment x 3C^ S~
长期股权投资-股票投资 Long term equity investment - stocks fnJ!~b*qo
长期股权投资-其他股权投资 Long term equity investment - others 1=^edQ+
长期债券投资-债券投资 Long term securities investemnt - bonds BK[ YX)
长期债券投资-其他债权投资 Long term securities investment - others rP<S
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长期投资减值准备 Provision for long-term investment #^zUaPV 7r
应收票据 Notes receivable :&-j{8p-
应收股利 Dividends receivable vUD>+*D
应收利息 Interest receivable [CAV"u)0
应收帐款 Trade debtors Z]\IQDC
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %AV[vr,
预付帐款 Prepayment bmd3fJb`r
应收补贴款 Allowance receivable T/YvCbo
其他应收款 Other debtors (q+EP(Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors VYAz0H1-_
其他流动资产 Other current assets .CAcG"42
物资采购 Purchase SJd,l,Gg)
原材料 Raw materials Lk8NjK6
包装物 Packing materials 47
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低值易耗品 Low value consumbles JZom#A.
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材料成本差异 Material cost difference 7zWr5U.
自制半成品 Self-manufactured goods c%O8h
库存商品 Finished goods 7jtDhsVz
商品进销差价 Difference between purchase & sales of commodities ,f3Ck*M
委托加工物资 Consigned processiong material x4e8;A(y
委托代销商品 Consignment-out Yd>ej1<
受托代销商品 Consignment-in %7n(>em
分期收款发出商品 Goods on instalment sales ZL^
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存货跌价准备 Provision for obsolete stocks lE 09 Y
待摊费用 Prepaid expenses 8^U+P%
待处理流动资产损益 Unsettled G/L on current assets >SSRwYIN
待处理固定资产损益 Unsettled G/L on fixed assets _N2tf/C&=
委托贷款-本金 Consignment loan - principle 8r-'m%l
委托贷款-利息 Consignment loan - interest 3B6"T;_
委托贷款-减值准备 Consignment loan - provision >}|Vmy[/
固定资产-房屋建筑物 Fixed assets - Buildings l99{ e
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固定资产-机器设备 Fixed assets - Plant and machinery +1(L5Do}
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures U|YIu!^
固定资产-运输设备 Fixed assets - Automobiles 1(*Pa
累计折旧 Accumulated depreciation t^KoqJ
固定资产减值准备 Impairment of fixed assets XL2iK) A
工程物资-专用材料 Project material - specific materials WY`hNT6M
工程物资-专用设备 Project material - specific equipment `a:L%Ex
工程物资-预付大型设备款 Project material - prepaid for equipment f83Tl~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =0gfGwD{
在建工程 Construction in progress $=rLs)
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 [;*Vm0>t
无形资产-专利权 Intangible assets - patent \UR/tlw+/
无形资产-非专利技术 Intangible assets - industrial property and know-how O9Fg_qfuT_
无形资产-商标权 Intangible assets - trademark rights Ua](o H
无形资产-土地使用权 Intangible assets - land use rights yw{;Qm2\7
无形资产-商誉 Intangible assets - goodwill LI/;`Y=
无形资产减值准备 Impairment of intangible assets +i1\],7
长期待摊费用 Deferred assets tc4"huG
未确认融资费用 Unrecognized finance fees ,f2tG+P
其他长期资产 Other long term assets M>kk"tyM
递延税款借项 Deferred assets debits %@4/W N
应付票据 Notes payable d%C:%d
应付帐款 Trade creditors /'uFX,
预收帐款 Adanvances from customers %I>-_el
代销商品款 Consignment-in payables 1-6[KBQ8
其他应交款 Other payable to government r1o_i;rg
其他应付款 Other creditors @b,&b6V
应付股利 Proposed dividends tMQz'3,X
待转资产价值 Donated assets InCo[ 8SI
预计负债 Accrued liabilities DTi\ 4&41
应付短期债券 Short-term debentures payable w\f>.N
其他流动负债 Other current liabilities r|!r!V8j
预提费用 Accrued expenses o7B }~;L
应付工资 Payroll payable @cT= t0*
应付福利费 Welfare payable XDM~H
短期借款-抵押借款 Bank loans - Short term - pledged #'?gMVSk
短期借款-信用借款 Bank loans - Short term - credit ;;cPt44s
短期借款-担保借款 Bank loans - Short term - guaranteed hD I}V1)
一年内到期长期借款 Long term loans due within one year H;(|&Asq>
一年内到期长期应付款 Long term payable due within one year leMcY6
长期借款 Bank loans - Long term <z+b88D
应付债券-债券面值 Bond payable - Par value 5lp};
应付债券-债券溢价 Bond payable - Excess JLZ=$ d
应付债券-债券折价 Bond payable - Discount <>9zXbI
应付债券-应计利息 Bond payable - Accrued interest 5Rc^5Nv
长期应付款 Long term payable IX]K"hT
专项应付款 Specific payable 3Q-[)Z )
其他长期负债 Other long term liabilities 60`4
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应交税金-所得税 Tax payable - income tax |Vq&IfP
应交税金-增值税 Tax payable - VAT w:~Y@b~D
应交税金-营业税 Tax payable - business tax Pu-/*Fx
应交税金-消费税 Tax payable - consumable tax 5[{#/!LX)
应交税金-其他 Tax payable - others =O?#>3A}
递延税款贷项 Deferred taxation credit us,1:@a)a
股本 Share capital S7
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已归还投资 Investment returned o"5[~$O
利润分配-其他转入 Profit appropriation - other transfer in (b}}'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $F,&7{^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Uq8=R)1<|d
利润分配-提取储备基金 Profit appropriation - reserve fund _o-lNt+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ])YGeY(V0+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OalBr?^
利润分配-利润归还投资 Profit appropriation - return investment by profit >tFv&1iR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends q%Fc?d9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yavoGk
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ".=LzjE<gv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6QC=:_M;
期初未分配利润 Retained earnings, beginning of the year ^Nu0+S
资本公积-股本溢价 Capital surplus - share premium on=I*?+R
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +#|):aF
资本公积-接受现金捐赠 Capital surplus - cash donation ,*w
资本公积-股权投资准备 Capital surplus - investment reserve i$Sq.
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资本公积-拨款转入 Capital surplus - subsidiary dU4G!
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 6uAo0+-k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5cza0CriJ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund nHB=*Mj DV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EC6Q<&]Iw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment er[%Nt+99
主营业务收入 Sales 3nJd0E
主营业务成本 Cost of sales ~SW_jiKM
主营业务税金及附加 Sales tax <e:2DB&
营业费用 Operating expenses ERE1XOe=D
管理费用 General and administrative expenses z U~o"Jv
财务费用 Financial expenses rq.S0bzH
投资收益 Investment income ZSu0e%
其他业务收入 Other operating income {MaFv
营业外收入 Non-operating income v\UwL-4[
补贴收入 Subsidy income ~GWn >
其他业务支出 Other operating expenses N {$
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营业外支出 Non-operating expenses BRx`83CK
所得税 Income tax vGT#BS%
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