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 。 qL]!/}
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现金 Cash in hand rZ
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银行存款 Cash in bank ](B+ilr
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<`TB)<X
其他货币资金-银行汇票 Other monetary assets - bank draft "*<9)vQ6|
其他货币资金-信用卡 Other monetary assets - credit cards |tyVC=${
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7m
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其他货币资金-存出投资款 Other monetary assets - cash for investment L%Me
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短期投资-股票投资 Investments - Short term - stocks ;
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短期投资-债券投资 Investments - Short term - bonds H71LJfH
短期投资-基金投资 Investments - Short term - funds }c$Z
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短期投资-其他投资 Investments - Short term - others L`tr7EEr
短期投资跌价准备 Provision for short-term investment bF<FX_}!s!
长期股权投资-股票投资 Long term equity investment - stocks ZI}7#K<9X
长期股权投资-其他股权投资 Long term equity investment - others 3u_[=a
长期债券投资-债券投资 Long term securities investemnt - bonds [Jwo,?w
长期债券投资-其他债权投资 Long term securities investment - others )} tI8
长期投资减值准备 Provision for long-term investment F0qGkMs|f
应收票据 Notes receivable QT&2&#Z
应收股利 Dividends receivable T5Yu+>3
应收利息 Interest receivable 3Oy?_a$
应收帐款 Trade debtors =:uK$>[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors xZwG@+U=X
预付帐款 Prepayment >2tYw,m
应收补贴款 Allowance receivable 4Un (}P'
其他应收款 Other debtors I&
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]-&A)M6
其他流动资产 Other current assets lmfvT}$B
物资采购 Purchase +coVE^/w
原材料 Raw materials %
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包装物 Packing materials ibAZ=RD
低值易耗品 Low value consumbles *j6KQZ"
材料成本差异 Material cost difference JZ3CC f
自制半成品 Self-manufactured goods ?0*,x)t
库存商品 Finished goods ^ ~'&K e
商品进销差价 Difference between purchase & sales of commodities TF R8
委托加工物资 Consigned processiong material NwP
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委托代销商品 Consignment-out i&= I5$
受托代销商品 Consignment-in {<+B>6^
分期收款发出商品 Goods on instalment sales mE\sD<b
存货跌价准备 Provision for obsolete stocks C9OEB6
待摊费用 Prepaid expenses + Nn
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待处理流动资产损益 Unsettled G/L on current assets ^hiIMqY_{`
待处理固定资产损益 Unsettled G/L on fixed assets |Tv}leJF
委托贷款-本金 Consignment loan - principle v#c'p^T
委托贷款-利息 Consignment loan - interest >xsbXQ>.
委托贷款-减值准备 Consignment loan - provision Gj!9#on$7R
固定资产-房屋建筑物 Fixed assets - Buildings Di)%vU
固定资产-机器设备 Fixed assets - Plant and machinery g\%;b3"#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ![1+=F!
固定资产-运输设备 Fixed assets - Automobiles ,Pi!%an w
累计折旧 Accumulated depreciation Bie#GKc
固定资产减值准备 Impairment of fixed assets VW&EdrR,S
工程物资-专用材料 Project material - specific materials 6Ft?9
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工程物资-专用设备 Project material - specific equipment QiKci%=SX
工程物资-预付大型设备款 Project material - prepaid for equipment &tVIl$e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production X(_xOU)V
在建工程 Construction in progress 5ir
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在建工程减值准备 Impairment of construction in progress )SU
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固定资产清理 Disposal of fixed assets X(Z~oGyg
无形资产-专利权 Intangible assets - patent /{Mo'.=Z
无形资产-非专利技术 Intangible assets - industrial property and know-how p+7G
无形资产-商标权 Intangible assets - trademark rights C f
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无形资产-土地使用权 Intangible assets - land use rights UlP2VKM1&
无形资产-商誉 Intangible assets - goodwill %B}<5iO
无形资产减值准备 Impairment of intangible assets Eqizx~e qq
长期待摊费用 Deferred assets ty ESDp%
未确认融资费用 Unrecognized finance fees Y8v13"P6
其他长期资产 Other long term assets T3wQ Rn
递延税款借项 Deferred assets debits 5}C.^ J`
应付票据 Notes payable e'I/}J
应付帐款 Trade creditors WwUhwY1o!L
预收帐款 Adanvances from customers 2JdzeJb
代销商品款 Consignment-in payables ]y0
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其他应交款 Other payable to government U_Jchi,!
其他应付款 Other creditors r{cmw`WA/P
应付股利 Proposed dividends +P! ibHfP
待转资产价值 Donated assets YuXCRw9p;
预计负债 Accrued liabilities 6;:z?Q
应付短期债券 Short-term debentures payable 8NnGN(a*D
其他流动负债 Other current liabilities ~%chF/H
预提费用 Accrued expenses M}fk[Yr>
应付工资 Payroll payable o%yfR.M6$
应付福利费 Welfare payable W{RZ@3ZY
短期借款-抵押借款 Bank loans - Short term - pledged 0 i'bo*
短期借款-信用借款 Bank loans - Short term - credit "_^vQ1M]Z
短期借款-担保借款 Bank loans - Short term - guaranteed 5bB\i79$
一年内到期长期借款 Long term loans due within one year D~ogq]
一年内到期长期应付款 Long term payable due within one year 4%B0H>
长期借款 Bank loans - Long term Z)&!ZlM
应付债券-债券面值 Bond payable - Par value 'kOkwGf!
应付债券-债券溢价 Bond payable - Excess NiH =T
应付债券-债券折价 Bond payable - Discount J5TT+FQ
应付债券-应计利息 Bond payable - Accrued interest Kpg?'
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长期应付款 Long term payable ]-j.\+(*
专项应付款 Specific payable K/iFB
其他长期负债 Other long term liabilities vX@TZet0
应交税金-所得税 Tax payable - income tax @
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应交税金-增值税 Tax payable - VAT *z'v
应交税金-营业税 Tax payable - business tax yJK:4af;.
应交税金-消费税 Tax payable - consumable tax 5,\-;
应交税金-其他 Tax payable - others c>Tf@Aog>
递延税款贷项 Deferred taxation credit DFkDlx
股本 Share capital bey:Qj??
已归还投资 Investment returned A`~R\j
利润分配-其他转入 Profit appropriation - other transfer in C 547})
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v<@3&bot
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;kI)j
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利润分配-提取储备基金 Profit appropriation - reserve fund (_%l[:o 6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "T$LJ1E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h2-v.Tjf
利润分配-利润归还投资 Profit appropriation - return investment by profit <z#.J]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gvFJ~lL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =2t=Zyp0Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {'Y()p3kl
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2qdc$I&$
期初未分配利润 Retained earnings, beginning of the year `?{6L#
资本公积-股本溢价 Capital surplus - share premium ~GE|,Np
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^g|j4N
资本公积-接受现金捐赠 Capital surplus - cash donation *knN?`(x
资本公积-股权投资准备 Capital surplus - investment reserve 7Ll?#eun
资本公积-拨款转入 Capital surplus - subsidiary |:.s6a# (
资本公积-外币资本折算差额 Capital surplus - foreign currency translation H_ a##z
资本公积-其他 Capital surplus - others `Ez8!d{MD8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve IL`
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xw}rFY$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -^)<FY\
盈余公积-储备基金 Surplus reserve - reserve fund Jkv!]C
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &pf"35ll
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3@nIoN'z
主营业务收入 Sales MDQ:6Ri
主营业务成本 Cost of sales 4{Q$^wD+.
主营业务税金及附加 Sales tax w~_ycY.e
营业费用 Operating expenses >/Gw)K}#E
管理费用 General and administrative expenses /6rQ.+|).
财务费用 Financial expenses k`#E#1niN
投资收益 Investment income ]x).C[^
其他业务收入 Other operating income 9M^5<8:
营业外收入 Non-operating income 7;c^*"Ud
补贴收入 Subsidy income >z~_s6#CP
其他业务支出 Other operating expenses g&S>Wq%L
营业外支出 Non-operating expenses QLU <%w:B
所得税 Income tax V?Q45t Ae
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