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 。 KUUZN
VA %lJ!$
现金 Cash in hand CdtCxy5
银行存款 Cash in bank ~aXJ5sY"f&
其他货币资金-外埠存款Other monetary assets - cash in other cities NSq29#
其他货币资金-银行本票 Other monetary assets - cashier‘s check lwjA07i
其他货币资金-银行汇票 Other monetary assets - bank draft !Y/S 2J
其他货币资金-信用卡 Other monetary assets - credit cards -M4VC^_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~(=5`9
其他货币资金-存出投资款 Other monetary assets - cash for investment 5XuQQ!`
短期投资-股票投资 Investments - Short term - stocks ?JW/Stua
短期投资-债券投资 Investments - Short term - bonds tJGK9!MH{(
短期投资-基金投资 Investments - Short term - funds ?30pNF|
短期投资-其他投资 Investments - Short term - others yQ&C]{>TS
短期投资跌价准备 Provision for short-term investment `(6cRT`Wp
长期股权投资-股票投资 Long term equity investment - stocks \6pQ&an
长期股权投资-其他股权投资 Long term equity investment - others L=WKqRa>4
长期债券投资-债券投资 Long term securities investemnt - bonds HYZp=*eb
长期债券投资-其他债权投资 Long term securities investment - others 4H{$zMq8
长期投资减值准备 Provision for long-term investment xqauSW
应收票据 Notes receivable (nYGN$qC9
应收股利 Dividends receivable 1)f <
应收利息 Interest receivable EoS6t
应收帐款 Trade debtors A7T(p7pP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors mcs!A/]<
预付帐款 Prepayment 1O1MB&5%
应收补贴款 Allowance receivable G+\&8fi0
其他应收款 Other debtors |D[LU[<C
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Jyp7+M]
其他流动资产 Other current assets 8x 8nQ*_
物资采购 Purchase Fc|N6I'o
原材料 Raw materials pr1kYMrqri
包装物 Packing materials `3z6y&dmx
低值易耗品 Low value consumbles 0W~1v
材料成本差异 Material cost difference G'wyH[ d/
自制半成品 Self-manufactured goods 3-)R
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库存商品 Finished goods zhY]!
商品进销差价 Difference between purchase & sales of commodities NL'(/|)
委托加工物资 Consigned processiong material ke)<E98DC
委托代销商品 Consignment-out `trcYmR=k
受托代销商品 Consignment-in 9S<V5$}
分期收款发出商品 Goods on instalment sales (?i4P5s[!
存货跌价准备 Provision for obsolete stocks R?Ch8mW.!
待摊费用 Prepaid expenses i8#:y`ai
待处理流动资产损益 Unsettled G/L on current assets =dp`4N
待处理固定资产损益 Unsettled G/L on fixed assets SPauno <M
委托贷款-本金 Consignment loan - principle x Vw1
委托贷款-利息 Consignment loan - interest >x
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委托贷款-减值准备 Consignment loan - provision c @KNyBy2
固定资产-房屋建筑物 Fixed assets - Buildings '>T hn{
固定资产-机器设备 Fixed assets - Plant and machinery is^5TL%@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k4` %.;
固定资产-运输设备 Fixed assets - Automobiles J6@RIia
累计折旧 Accumulated depreciation Fu[GQ6{f
固定资产减值准备 Impairment of fixed assets /PG%Y]l0b
工程物资-专用材料 Project material - specific materials ViUx^e\
工程物资-专用设备 Project material - specific equipment Bp4#"y2
工程物资-预付大型设备款 Project material - prepaid for equipment //bQD>NBO
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production n;>r
在建工程 Construction in progress TxTxyYd
在建工程减值准备 Impairment of construction in progress +6L.a3&(b
固定资产清理 Disposal of fixed assets %UG|R:
无形资产-专利权 Intangible assets - patent j
V<5GWq
无形资产-非专利技术 Intangible assets - industrial property and know-how rAD4}A_w
无形资产-商标权 Intangible assets - trademark rights L\"eE'A
无形资产-土地使用权 Intangible assets - land use rights Ij9=J1c4
无形资产-商誉 Intangible assets - goodwill E_{P^7Z|Jg
无形资产减值准备 Impairment of intangible assets <1`MjP*w
长期待摊费用 Deferred assets &7Xsn^opku
未确认融资费用 Unrecognized finance fees xX8c>p
其他长期资产 Other long term assets MYVb !
递延税款借项 Deferred assets debits ^GiWU +`
应付票据 Notes payable |{rhks~
应付帐款 Trade creditors ler$HA%F]
预收帐款 Adanvances from customers ~W3t(\B'
代销商品款 Consignment-in payables ZR8y
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其他应交款 Other payable to government t{Ks}9
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其他应付款 Other creditors \t? ;p-+ta
应付股利 Proposed dividends 'yh)6mid
待转资产价值 Donated assets WWLf'89It
预计负债 Accrued liabilities BiZYGq
应付短期债券 Short-term debentures payable BM87f:d
其他流动负债 Other current liabilities JQW7y!Z
预提费用 Accrued expenses "M,Hm!j
应付工资 Payroll payable vpdT2/F
应付福利费 Welfare payable M1*x47bN
短期借款-抵押借款 Bank loans - Short term - pledged d-I=xpB
短期借款-信用借款 Bank loans - Short term - credit -)DxF<8B
短期借款-担保借款 Bank loans - Short term - guaranteed i\*
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一年内到期长期借款 Long term loans due within one year 8C I\NR{x8
一年内到期长期应付款 Long term payable due within one year s2#}@b6'.
长期借款 Bank loans - Long term SN$3cg]z
应付债券-债券面值 Bond payable - Par value ~Yre(8+M
应付债券-债券溢价 Bond payable - Excess O_*tDq,e
应付债券-债券折价 Bond payable - Discount raM{!T
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应付债券-应计利息 Bond payable - Accrued interest HYNp vK
长期应付款 Long term payable .AF\[IQ
专项应付款 Specific payable 1=^
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其他长期负债 Other long term liabilities e_FoNT
应交税金-所得税 Tax payable - income tax mlz|KI~\F;
应交税金-增值税 Tax payable - VAT NkAu<>
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应交税金-营业税 Tax payable - business tax Z[kVVE9b?
应交税金-消费税 Tax payable - consumable tax .la_u8
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应交税金-其他 Tax payable - others j(c;r>
递延税款贷项 Deferred taxation credit hKem
s3
股本 Share capital <JW%h :\t
已归还投资 Investment returned ]oKHS$W9
利润分配-其他转入 Profit appropriation - other transfer in 66po SZR@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k40`,;}9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *(sv5c!0M8
利润分配-提取储备基金 Profit appropriation - reserve fund Zb+n\sv4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !z5Ozm+}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +t(Gt0+
利润分配-利润归还投资 Profit appropriation - return investment by profit ?VyiR40-Cx
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Uu|R]azbO
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /^`do3a}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W QeQ`pM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c >xHaA:V
期初未分配利润 Retained earnings, beginning of the year TR:4$92:H
资本公积-股本溢价 Capital surplus - share premium o\nFSGkn
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v\5`n@}4
资本公积-接受现金捐赠 Capital surplus - cash donation Kw`}hSE>o
资本公积-股权投资准备 Capital surplus - investment reserve X$_z"t
资本公积-拨款转入 Capital surplus - subsidiary =3GgfU5k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d;).| .}P
资本公积-其他 Capital surplus - others O/oLQoH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve so@ijl4{
Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zOis}$GR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @680.+Kw
盈余公积-储备基金 Surplus reserve - reserve fund :7s2M
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y!~ }7=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |sAl k,8s
主营业务收入 Sales ZD4:'m`T/
主营业务成本 Cost of sales W'v
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主营业务税金及附加 Sales tax .nei9Y*
营业费用 Operating expenses H)X&5E
管理费用 General and administrative expenses <{z-<D;
财务费用 Financial expenses w%%*3[--X
投资收益 Investment income @\U] hN?
其他业务收入 Other operating income w|-m*v
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营业外收入 Non-operating income >ni0:^vp
补贴收入 Subsidy income
ixB"6O
其他业务支出 Other operating expenses |[$TT$Fb
营业外支出 Non-operating expenses f/sLQdK,
所得税 Income tax :VX2&*
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