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 。 !
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现金 Cash in hand j}h%,
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银行存款 Cash in bank HE4S%#bH>
其他货币资金-外埠存款Other monetary assets - cash in other cities S-6i5H"B&
其他货币资金-银行本票 Other monetary assets - cashier‘s check YS9)%F=X
其他货币资金-银行汇票 Other monetary assets - bank draft bMqS:+
其他货币资金-信用卡 Other monetary assets - credit cards ;(g"=9
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit f:t5`c.
其他货币资金-存出投资款 Other monetary assets - cash for investment @uxg;dyI~
短期投资-股票投资 Investments - Short term - stocks 10dK%/6/O
短期投资-债券投资 Investments - Short term - bonds @ bvWqMa
短期投资-基金投资 Investments - Short term - funds ojWf]$^y}
短期投资-其他投资 Investments - Short term - others BhyLcUBuB
短期投资跌价准备 Provision for short-term investment %&O'>L
长期股权投资-股票投资 Long term equity investment - stocks [eF|2:
长期股权投资-其他股权投资 Long term equity investment - others }
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长期债券投资-债券投资 Long term securities investemnt - bonds sQzr+]+#9
长期债券投资-其他债权投资 Long term securities investment - others $iy(+}
长期投资减值准备 Provision for long-term investment 9zeh
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应收票据 Notes receivable )A;jBfr
应收股利 Dividends receivable ^> d"D
应收利息 Interest receivable s;[64ca]Q
应收帐款 Trade debtors .}tpEvAw}
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors x6yO2Yo
预付帐款 Prepayment d D^?%,a
应收补贴款 Allowance receivable xNVSWi,
其他应收款 Other debtors 8/9YR(H3H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors '(:R-u!pp
其他流动资产 Other current assets G|$n,X1O(
物资采购 Purchase MIv,$
原材料 Raw materials t1l4mdp
包装物 Packing materials 3A b_Z
低值易耗品 Low value consumbles xiQd[[(sM
材料成本差异 Material cost difference 6:TA8w
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自制半成品 Self-manufactured goods ^[
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库存商品 Finished goods F.R0c@&W
商品进销差价 Difference between purchase & sales of commodities 6nk.q|n:g
委托加工物资 Consigned processiong material 'Ya- ;5Y]
委托代销商品 Consignment-out ,S3uY6,
受托代销商品 Consignment-in b@1";+(27
分期收款发出商品 Goods on instalment sales P$A'WEO'
存货跌价准备 Provision for obsolete stocks H%Sx*|
待摊费用 Prepaid expenses TP/bPZY
待处理流动资产损益 Unsettled G/L on current assets YP}r15P
待处理固定资产损益 Unsettled G/L on fixed assets 0Szt^l 7
委托贷款-本金 Consignment loan - principle dC}4
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委托贷款-利息 Consignment loan - interest ,6\oT;G
委托贷款-减值准备 Consignment loan - provision qB=%8$J
固定资产-房屋建筑物 Fixed assets - Buildings t4,(W`
固定资产-机器设备 Fixed assets - Plant and machinery `X wKCI
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures MW.,}f
固定资产-运输设备 Fixed assets - Automobiles k{C|{m
累计折旧 Accumulated depreciation C'0=eel[
固定资产减值准备 Impairment of fixed assets I*
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工程物资-专用材料 Project material - specific materials K}Pi"Le@W
工程物资-专用设备 Project material - specific equipment R 9Yk9v
工程物资-预付大型设备款 Project material - prepaid for equipment .*w3 ryQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {cYbM[}U"
在建工程 Construction in progress >:U{o!N`#_
在建工程减值准备 Impairment of construction in progress 8J#TP7;
固定资产清理 Disposal of fixed assets IQ}YF]I;
无形资产-专利权 Intangible assets - patent cX-)]D
无形资产-非专利技术 Intangible assets - industrial property and know-how xXc3#n
无形资产-商标权 Intangible assets - trademark rights ehYGw2
无形资产-土地使用权 Intangible assets - land use rights h`p9H2}0
无形资产-商誉 Intangible assets - goodwill e/u(Re
无形资产减值准备 Impairment of intangible assets >!2d77I
长期待摊费用 Deferred assets [U?a %$G>
未确认融资费用 Unrecognized finance fees J|I&{
其他长期资产 Other long term assets q1
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递延税款借项 Deferred assets debits |-k~Fa
应付票据 Notes payable xYWg1e$k
应付帐款 Trade creditors B6a
预收帐款 Adanvances from customers lw 9rf4RF
代销商品款 Consignment-in payables yE),GJ-m\<
其他应交款 Other payable to government I!-5
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其他应付款 Other creditors g JMv
应付股利 Proposed dividends ns[Q %_
待转资产价值 Donated assets 6P*2Kg`
预计负债 Accrued liabilities 5;-?qcb^w
应付短期债券 Short-term debentures payable ZYX(Cf
其他流动负债 Other current liabilities `]:&h'
预提费用 Accrued expenses e!~x-P5M`
应付工资 Payroll payable k%?A=h
应付福利费 Welfare payable vy330SQPo
短期借款-抵押借款 Bank loans - Short term - pledged H
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短期借款-信用借款 Bank loans - Short term - credit ,t_Fo-i7vI
短期借款-担保借款 Bank loans - Short term - guaranteed %phv <AW
一年内到期长期借款 Long term loans due within one year ]):kMRv
一年内到期长期应付款 Long term payable due within one year G_a//[p
长期借款 Bank loans - Long term kUG3_ *1
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应付债券-债券面值 Bond payable - Par value ^iq$zHbc0u
应付债券-债券溢价 Bond payable - Excess uEKa
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应付债券-债券折价 Bond payable - Discount KUqD<Jj?
应付债券-应计利息 Bond payable - Accrued interest BWN[
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长期应付款 Long term payable Mw+8p}E
专项应付款 Specific payable F[SYs/M
其他长期负债 Other long term liabilities & ]/Z~V t
应交税金-所得税 Tax payable - income tax +b]+5!
应交税金-增值税 Tax payable - VAT cU'^
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应交税金-营业税 Tax payable - business tax K+_$
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应交税金-消费税 Tax payable - consumable tax f}>S"fFI
应交税金-其他 Tax payable - others f#9\&-he0
递延税款贷项 Deferred taxation credit #I.Wmfz
股本 Share capital /P/S0
已归还投资 Investment returned "~lGSWcU
利润分配-其他转入 Profit appropriation - other transfer in G}b LWA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b 64~Y|8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund i`1QR@11
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A[6$'IJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c|'hs
利润分配-利润归还投资 Profit appropriation - return investment by profit U\ A*${
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w<]Wg^dyQ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GU
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /#M|V6n
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zF[>K4
期初未分配利润 Retained earnings, beginning of the year 0#mu[
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资本公积-股本溢价 Capital surplus - share premium G*|2qX"o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7QlA/iKqK
资本公积-接受现金捐赠 Capital surplus - cash donation 2ajQ*aNq
资本公积-股权投资准备 Capital surplus - investment reserve e>kw>%3bl9
资本公积-拨款转入 Capital surplus - subsidiary >#RXYDd
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0r+%5}|-K
资本公积-其他 Capital surplus - others !.'@3-w]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r$*p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve WlnI`!)d
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :B<lDcFKJ
盈余公积-储备基金 Surplus reserve - reserve fund nO~TW
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j/R
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 46dh@&
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主营业务收入 Sales }>w;(R
主营业务成本 Cost of sales *HwTq[y
主营业务税金及附加 Sales tax l#,WMu&
营业费用 Operating expenses @GYM4T
管理费用 General and administrative expenses LV&
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财务费用 Financial expenses 8yH) 8:w
投资收益 Investment income S)[`Bm
其他业务收入 Other operating income a"{tq Nc
营业外收入 Non-operating income Ve&(izI
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补贴收入 Subsidy income : /9@p
其他业务支出 Other operating expenses ]y,6
营业外支出 Non-operating expenses 1@H3!V4
所得税 Income tax eD* "#O)W
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