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 。 ]q?<fEG2<
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现金 Cash in hand x3M`l|
银行存款 Cash in bank 74Kl!A
其他货币资金-外埠存款Other monetary assets - cash in other cities TAGqRYgi
其他货币资金-银行本票 Other monetary assets - cashier‘s check fitm*
其他货币资金-银行汇票 Other monetary assets - bank draft ?^@;8m
其他货币资金-信用卡 Other monetary assets - credit cards 8\ :T*u3
其他货币资金-信用证保证金 Other monetary assets - L/C deposit EI f~>AI
其他货币资金-存出投资款 Other monetary assets - cash for investment dB1bf2'b#
短期投资-股票投资 Investments - Short term - stocks 4z
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短期投资-债券投资 Investments - Short term - bonds khEHMvVH
短期投资-基金投资 Investments - Short term - funds 6w@l#p
短期投资-其他投资 Investments - Short term - others S*\`LBl"nX
短期投资跌价准备 Provision for short-term investment 4Q!*h8O
长期股权投资-股票投资 Long term equity investment - stocks @w|~:>/g
长期股权投资-其他股权投资 Long term equity investment - others hy6px
长期债券投资-债券投资 Long term securities investemnt - bonds U
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长期债券投资-其他债权投资 Long term securities investment - others q&P"
长期投资减值准备 Provision for long-term investment ;xj^*b
应收票据 Notes receivable $T*kpUXH}
应收股利 Dividends receivable rN>f
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应收利息 Interest receivable kszY
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应收帐款 Trade debtors 61wGIN2,
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors IXC: Q
预付帐款 Prepayment 5qFqH
应收补贴款 Allowance receivable k-w._E
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其他应收款 Other debtors $aVcWz%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors rgOB0[
其他流动资产 Other current assets W;hI[9
物资采购 Purchase .-<o[(s
原材料 Raw materials jI y'mGaG
包装物 Packing materials W}T$ Z
低值易耗品 Low value consumbles $osDw1C
材料成本差异 Material cost difference WMYvE\"
自制半成品 Self-manufactured goods TT29LC@
库存商品 Finished goods ThF
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商品进销差价 Difference between purchase & sales of commodities :MJTmpq,
委托加工物资 Consigned processiong material 'jfI1 ]q
委托代销商品 Consignment-out -1U]@s
受托代销商品 Consignment-in *!B,|]wq=
分期收款发出商品 Goods on instalment sales a}=)b#T`
存货跌价准备 Provision for obsolete stocks m@TU2
待摊费用 Prepaid expenses %)]{*#N4
待处理流动资产损益 Unsettled G/L on current assets @mw1(J
待处理固定资产损益 Unsettled G/L on fixed assets *78TT\q<
委托贷款-本金 Consignment loan - principle t&-7AjS5
委托贷款-利息 Consignment loan - interest sdrE4-zd
委托贷款-减值准备 Consignment loan - provision ,.DU)Wi?}
固定资产-房屋建筑物 Fixed assets - Buildings ;[%AeN5W
固定资产-机器设备 Fixed assets - Plant and machinery cp]
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zi<C5E`
固定资产-运输设备 Fixed assets - Automobiles M`S >Q2{
累计折旧 Accumulated depreciation V>z8*28S.
固定资产减值准备 Impairment of fixed assets B(E+2;!QF
工程物资-专用材料 Project material - specific materials Xi$uK-AHpj
工程物资-专用设备 Project material - specific equipment >a]{q^0
工程物资-预付大型设备款 Project material - prepaid for equipment -u8 ma%JW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y/
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在建工程 Construction in progress ~|+
在建工程减值准备 Impairment of construction in progress @0+@.&Z
固定资产清理 Disposal of fixed assets fF<~2MiKw
无形资产-专利权 Intangible assets - patent 9'T
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无形资产-非专利技术 Intangible assets - industrial property and know-how &(irri_
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights 7)<
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无形资产-商誉 Intangible assets - goodwill $FS
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无形资产减值准备 Impairment of intangible assets vr2t MD
长期待摊费用 Deferred assets 'V } -0
未确认融资费用 Unrecognized finance fees q,kdr)-
其他长期资产 Other long term assets ".~,(*
递延税款借项 Deferred assets debits Wc#4%kT
应付票据 Notes payable
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应付帐款 Trade creditors a$"3T
预收帐款 Adanvances from customers PWmFY'=
代销商品款 Consignment-in payables A"d=,?yE
其他应交款 Other payable to government 51l :
其他应付款 Other creditors AvH^9zEE(
应付股利 Proposed dividends >pUR>?t"
待转资产价值 Donated assets t 8|i>(O
预计负债 Accrued liabilities 8FU8E2zo
应付短期债券 Short-term debentures payable XeJn,=
其他流动负债 Other current liabilities 3Vs8"BFjz
预提费用 Accrued expenses ;",W&HQbE
应付工资 Payroll payable 42~tdD
应付福利费 Welfare payable o4\\q66K
短期借款-抵押借款 Bank loans - Short term - pledged d3<7t
短期借款-信用借款 Bank loans - Short term - credit /Rf:Z.L
短期借款-担保借款 Bank loans - Short term - guaranteed V*}ft@GPD
一年内到期长期借款 Long term loans due within one year u
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一年内到期长期应付款 Long term payable due within one year ;y/&p d+
长期借款 Bank loans - Long term #8i DM5:EQ
应付债券-债券面值 Bond payable - Par value 3c}@_Yn
应付债券-债券溢价 Bond payable - Excess ACc tyGd
应付债券-债券折价 Bond payable - Discount ~5q1zr)E
应付债券-应计利息 Bond payable - Accrued interest #Ipi 3
长期应付款 Long term payable BF
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专项应付款 Specific payable r roI
其他长期负债 Other long term liabilities gE\&[;)DB
应交税金-所得税 Tax payable - income tax SFv
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应交税金-增值税 Tax payable - VAT oIrO%v:'!
应交税金-营业税 Tax payable - business tax =;ClOy9
应交税金-消费税 Tax payable - consumable tax 0*]n#+=
应交税金-其他 Tax payable - others gNUYHNzDM(
递延税款贷项 Deferred taxation credit FC@h6\+a
股本 Share capital 3K!(/,`
已归还投资 Investment returned @IhC:Yc
利润分配-其他转入 Profit appropriation - other transfer in #oW"3L{,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X6*4IE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;-#2p^
利润分配-提取储备基金 Profit appropriation - reserve fund 1-0tG+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund iO+,U} &
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \2)D
利润分配-利润归还投资 Profit appropriation - return investment by profit >~:Md
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /#jH#f[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oq${}n <
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `%; Hj _X}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @Q
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期初未分配利润 Retained earnings, beginning of the year sPX&XqWx
资本公积-股本溢价 Capital surplus - share premium }@x!r=O)I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @GUlw[vi
资本公积-接受现金捐赠 Capital surplus - cash donation lg"aB
资本公积-股权投资准备 Capital surplus - investment reserve _Ne fzZWUJ
资本公积-拨款转入 Capital surplus - subsidiary 6S`0<Z;;/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jaw&[f
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资本公积-其他 Capital surplus - others /|q.q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >Q$ph=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )Zf1%h~0r
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve UodBK7y
盈余公积-储备基金 Surplus reserve - reserve fund Ps!umV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund A]Bf&+V
盈余公积-利润归还投资 Surplus reserve - reture investment by investment k/P.[5
主营业务收入 Sales >)F "lR:o
主营业务成本 Cost of sales WP2=1"X63
主营业务税金及附加 Sales tax :*f 2Bn
营业费用 Operating expenses &AN1x
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管理费用 General and administrative expenses %UAF~2]g
财务费用 Financial expenses '2GnA ws^
投资收益 Investment income CP~mKmMV
其他业务收入 Other operating income
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营业外收入 Non-operating income j
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补贴收入 Subsidy income KL
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其他业务支出 Other operating expenses fuzB;Ea
营业外支出 Non-operating expenses (:aU"5M
所得税 Income tax fWZ(
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