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 。 GfNWP
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现金 Cash in hand n}5x-SxS0
银行存款 Cash in bank buc*rtHfA
其他货币资金-外埠存款Other monetary assets - cash in other cities -faw:
其他货币资金-银行本票 Other monetary assets - cashier‘s check Tvrc%L(]
其他货币资金-银行汇票 Other monetary assets - bank draft nOr"K;C
其他货币资金-信用卡 Other monetary assets - credit cards U]mO7 HK
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f>4+,@G
其他货币资金-存出投资款 Other monetary assets - cash for investment skSNzF7'
短期投资-股票投资 Investments - Short term - stocks qL~Pjr>cF
短期投资-债券投资 Investments - Short term - bonds gy
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短期投资-基金投资 Investments - Short term - funds WiwwCKjSa
短期投资-其他投资 Investments - Short term - others c0h
dLl;5
短期投资跌价准备 Provision for short-term investment +}Auk|>Dc
长期股权投资-股票投资 Long term equity investment - stocks NN*Sb J0
长期股权投资-其他股权投资 Long term equity investment - others 6d(b'S^
长期债券投资-债券投资 Long term securities investemnt - bonds 98 ayA$
长期债券投资-其他债权投资 Long term securities investment - others 7t+]z)
长期投资减值准备 Provision for long-term investment `|NevpXY1
应收票据 Notes receivable jaNH](V
应收股利 Dividends receivable ls]Elo8h1f
应收利息 Interest receivable -KA4Inn]5
应收帐款 Trade debtors fl!1AKSn@N
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "$4hv6 s
预付帐款 Prepayment s'2y%E#
应收补贴款 Allowance receivable @Zh8 QI+
其他应收款 Other debtors uRs9}dzv
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B=^2g}mgK
其他流动资产 Other current assets eKS:7:X
物资采购 Purchase >sB=\
原材料 Raw materials iiQ||P}5
包装物 Packing materials C`z;,!58%
低值易耗品 Low value consumbles w7Pe
材料成本差异 Material cost difference #C'o'%!(
自制半成品 Self-manufactured goods 7dsnv)(v
库存商品 Finished goods YU*46 hA1B
商品进销差价 Difference between purchase & sales of commodities =
c/3^e
委托加工物资 Consigned processiong material fCs\Q
委托代销商品 Consignment-out [v~Uy$d\
受托代销商品 Consignment-in sCL/pb]
分期收款发出商品 Goods on instalment sales ByC1I.B`
存货跌价准备 Provision for obsolete stocks 2>`m<&y
待摊费用 Prepaid expenses R^F7a0"
待处理流动资产损益 Unsettled G/L on current assets GF
9ZL
待处理固定资产损益 Unsettled G/L on fixed assets i:AjWC@]
委托贷款-本金 Consignment loan - principle t>m8iS>
委托贷款-利息 Consignment loan - interest U3(L.8(sA
委托贷款-减值准备 Consignment loan - provision lu<Np9/5<
固定资产-房屋建筑物 Fixed assets - Buildings 60(}_
%
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures EgkZ$ah
固定资产-运输设备 Fixed assets - Automobiles Z&BM%.NZJ
累计折旧 Accumulated depreciation 5Q2T
T $P
固定资产减值准备 Impairment of fixed assets /QM0.{Ypl
工程物资-专用材料 Project material - specific materials tOu90gu
工程物资-专用设备 Project material - specific equipment q\-xg*'
工程物资-预付大型设备款 Project material - prepaid for equipment *#3voJjV(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production F%Ro98?{
在建工程 Construction in progress 2M!+gk=+
在建工程减值准备 Impairment of construction in progress 1nw$B[
固定资产清理 Disposal of fixed assets 0W!VV=j<}
无形资产-专利权 Intangible assets - patent \5j22L9S
无形资产-非专利技术 Intangible assets - industrial property and know-how 5EVB27k
无形资产-商标权 Intangible assets - trademark rights |% la
无形资产-土地使用权 Intangible assets - land use rights 6:8EZ'y
无形资产-商誉 Intangible assets - goodwill 4Xa.r6T_N=
无形资产减值准备 Impairment of intangible assets 1gf/#+$\
长期待摊费用 Deferred assets Hz8Jgp
未确认融资费用 Unrecognized finance fees ]QjXh>
其他长期资产 Other long term assets &h_d|8
递延税款借项 Deferred assets debits dw=Xjyk?
h
应付票据 Notes payable p
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应付帐款 Trade creditors :*^(OnIe
预收帐款 Adanvances from customers Y)@oo=oG
代销商品款 Consignment-in payables ]l9,t5Y
其他应交款 Other payable to government x`/m>~_
其他应付款 Other creditors 1o"y%*"
应付股利 Proposed dividends 4n`[S N
待转资产价值 Donated assets /It.>1~2@
预计负债 Accrued liabilities Q{(,/}kA-
应付短期债券 Short-term debentures payable t*ri`}a{v
其他流动负债 Other current liabilities VO\S>kw
预提费用 Accrued expenses @k#z&@b
应付工资 Payroll payable &km d<
应付福利费 Welfare payable a78;\{&L'
短期借款-抵押借款 Bank loans - Short term - pledged kV]%Q3t
短期借款-信用借款 Bank loans - Short term - credit .q~,.yI&j
短期借款-担保借款 Bank loans - Short term - guaranteed =1uj1.h
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year }(f,~?CP]
长期借款 Bank loans - Long term p~k`Z^xY$
应付债券-债券面值 Bond payable - Par value y
.TdWnXx
应付债券-债券溢价 Bond payable - Excess tZ*f~yW
应付债券-债券折价 Bond payable - Discount 3XYIb Xnk
应付债券-应计利息 Bond payable - Accrued interest T3B|r<>I
长期应付款 Long term payable ^OGH5@"
专项应付款 Specific payable &
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其他长期负债 Other long term liabilities _bvtJZ3i
应交税金-所得税 Tax payable - income tax ijR*5#5h
应交税金-增值税 Tax payable - VAT } S
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应交税金-营业税 Tax payable - business tax l[x`*+ON:2
应交税金-消费税 Tax payable - consumable tax ivDG3>"JG
应交税金-其他 Tax payable - others %WXVfkD
递延税款贷项 Deferred taxation credit [1[[$ Dr
股本 Share capital ~
33@H
已归还投资 Investment returned
^.><t+tM
利润分配-其他转入 Profit appropriation - other transfer in cl9;2D"Zm!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve AyI}LQm]u
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -*-zU#2|
利润分配-提取储备基金 Profit appropriation - reserve fund FB^dp
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund R'$ T6FB5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B'[3kJ '
利润分配-利润归还投资 Profit appropriation - return investment by profit )H=[NB6J8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3GuMiht5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wft:eQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *+1"S
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rg]A_(3Bb
期初未分配利润 Retained earnings, beginning of the year dwsy(g7
资本公积-股本溢价 Capital surplus - share premium rym\5
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bvxxE/?Ni
资本公积-接受现金捐赠 Capital surplus - cash donation cJp1 <R
资本公积-股权投资准备 Capital surplus - investment reserve z2EI"'4\9
资本公积-拨款转入 Capital surplus - subsidiary E]e[Ty1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &VBD2_T
资本公积-其他 Capital surplus - others c# 4ZDjvm6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve IWbp^l+!t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \T#(rt\j
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !h~#L"z
盈余公积-储备基金 Surplus reserve - reserve fund 4OESsN$O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5qAE9G!c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ef1N#z%gt
主营业务收入 Sales TVEF+t
主营业务成本 Cost of sales 8Jly!=Qm5
主营业务税金及附加 Sales tax ~d<`L[
营业费用 Operating expenses )]e d;V
管理费用 General and administrative expenses 8G^B%h]
财务费用 Financial expenses =
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投资收益 Investment income '| Q*~Lh
其他业务收入 Other operating income `^4>^
营业外收入 Non-operating income aN);P>
补贴收入 Subsidy income ;V(}F!U\z
其他业务支出 Other operating expenses t1_y1!uQ
营业外支出 Non-operating expenses ( ;S]{z%
所得税 Income tax B0?@k
07WIa@Q