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 。 SJ
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现金 Cash in hand CO<P$al
银行存款 Cash in bank 5LYzX+a)
其他货币资金-外埠存款Other monetary assets - cash in other cities l-mt{2
其他货币资金-银行本票 Other monetary assets - cashier‘s check BQOit.
其他货币资金-银行汇票 Other monetary assets - bank draft mdNIC
其他货币资金-信用卡 Other monetary assets - credit cards Dr_ (u<[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3D2\#6yo
其他货币资金-存出投资款 Other monetary assets - cash for investment "/#=8_f
短期投资-股票投资 Investments - Short term - stocks #Yd'Vve
短期投资-债券投资 Investments - Short term - bonds 8AGP*"gI
短期投资-基金投资 Investments - Short term - funds uOv0ut\\G
短期投资-其他投资 Investments - Short term - others $~h\`vF&
短期投资跌价准备 Provision for short-term investment ge[hAI2I
长期股权投资-股票投资 Long term equity investment - stocks o`{@':
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长期股权投资-其他股权投资 Long term equity investment - others SNUq
长期债券投资-债券投资 Long term securities investemnt - bonds eX0due
长期债券投资-其他债权投资 Long term securities investment - others }w|a^=HAp
长期投资减值准备 Provision for long-term investment t
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应收票据 Notes receivable X+$IaLfCxD
应收股利 Dividends receivable l5/!0]/
应收利息 Interest receivable Mhwuh`v%
应收帐款 Trade debtors ?D,8lABkT
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Q)s`~G({P
预付帐款 Prepayment a3wk#mH
应收补贴款 Allowance receivable Y9w^F_relL
其他应收款 Other debtors .@kjC4m
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \F'tl{'\@
其他流动资产 Other current assets v>!tws5e
物资采购 Purchase kc:>[ {9
原材料 Raw materials -~rZ| W~v
包装物 Packing materials <J
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低值易耗品 Low value consumbles ,oz
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材料成本差异 Material cost difference 6!|/(~
自制半成品 Self-manufactured goods i^Ip+J+[
库存商品 Finished goods )wb&kug-
商品进销差价 Difference between purchase & sales of commodities n#dvBK0M
委托加工物资 Consigned processiong material Z'cL"n\9R]
委托代销商品 Consignment-out i2yE-sgF
受托代销商品 Consignment-in 1Y6DzWI
分期收款发出商品 Goods on instalment sales ?E6C|A$I
存货跌价准备 Provision for obsolete stocks IwZe2$f
待摊费用 Prepaid expenses U(~d^9/#
待处理流动资产损益 Unsettled G/L on current assets >S[NI<=8S
待处理固定资产损益 Unsettled G/L on fixed assets =;z42oS
委托贷款-本金 Consignment loan - principle ^!j,d_)b!
委托贷款-利息 Consignment loan - interest 5bHS
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委托贷款-减值准备 Consignment loan - provision \pwg8p[4Q
固定资产-房屋建筑物 Fixed assets - Buildings \-Ipa59U
固定资产-机器设备 Fixed assets - Plant and machinery :H8`z8=0f{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qHf8z;lc
固定资产-运输设备 Fixed assets - Automobiles 6%\&m|S
累计折旧 Accumulated depreciation VQ(l=k:}2
固定资产减值准备 Impairment of fixed assets )d =8)9B
工程物资-专用材料 Project material - specific materials Kd|@
工程物资-专用设备 Project material - specific equipment sqE? U*8.-
工程物资-预付大型设备款 Project material - prepaid for equipment '>U&B}
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {~0r3N4Zl
在建工程 Construction in progress `;v5o4.`
在建工程减值准备 Impairment of construction in progress S uo
固定资产清理 Disposal of fixed assets )ePQN~#K}
无形资产-专利权 Intangible assets - patent jT $
无形资产-非专利技术 Intangible assets - industrial property and know-how [39
无形资产-商标权 Intangible assets - trademark rights (O`2$~mIM
无形资产-土地使用权 Intangible assets - land use rights (d?sFwOt\
无形资产-商誉 Intangible assets - goodwill CS\T@)@t
无形资产减值准备 Impairment of intangible assets Y| 2Gj(*8
长期待摊费用 Deferred assets gQ;1SY!
未确认融资费用 Unrecognized finance fees `F,*NESv
其他长期资产 Other long term assets a`E1rK'
递延税款借项 Deferred assets debits Nz
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应付票据 Notes payable
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应付帐款 Trade creditors UtzM+7r@
预收帐款 Adanvances from customers IM 8lA
代销商品款 Consignment-in payables V'm4DR#M
其他应交款 Other payable to government 1@6FV x
其他应付款 Other creditors dOx0'q"Z
应付股利 Proposed dividends >sl#2,br
待转资产价值 Donated assets l0@+&Xj
预计负债 Accrued liabilities .j l|?o
应付短期债券 Short-term debentures payable i286`SLU
其他流动负债 Other current liabilities 90[?)s
预提费用 Accrued expenses k=``Avp?
应付工资 Payroll payable Nt/#Qu2#br
应付福利费 Welfare payable |9x H9@^f
短期借款-抵押借款 Bank loans - Short term - pledged D\9-MXc1
短期借款-信用借款 Bank loans - Short term - credit 0sGAC
短期借款-担保借款 Bank loans - Short term - guaranteed gzd)7np B2
一年内到期长期借款 Long term loans due within one year }N`
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一年内到期长期应付款 Long term payable due within one year Qk#`e
长期借款 Bank loans - Long term rhQ
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应付债券-债券面值 Bond payable - Par value $*N)\>~X
应付债券-债券溢价 Bond payable - Excess Pp~:e}
应付债券-债券折价 Bond payable - Discount *c{X\!YBh
应付债券-应计利息 Bond payable - Accrued interest qpZR-O
长期应付款 Long term payable @p$$BUb
专项应付款 Specific payable P8\bi"iiN
其他长期负债 Other long term liabilities vC|V8ea
应交税金-所得税 Tax payable - income tax Ow f:Kife
应交税金-增值税 Tax payable - VAT z]33_[G1U
应交税金-营业税 Tax payable - business tax {wy#HYhv
应交税金-消费税 Tax payable - consumable tax /^^wHW:
应交税金-其他 Tax payable - others (n
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递延税款贷项 Deferred taxation credit KoF_G[m
股本 Share capital n[tES6u
已归还投资 Investment returned `p\@b~GM
利润分配-其他转入 Profit appropriation - other transfer in &vHfuM`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V0/O
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]s<}'&
利润分配-提取储备基金 Profit appropriation - reserve fund iW$f1=
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u~\I
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hJkF-yW
利润分配-利润归还投资 Profit appropriation - return investment by profit $#LR4 [Fq
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |a{~Imz{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w$j!89@)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f>kW\uC
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MQ7Hn;`B
期初未分配利润 Retained earnings, beginning of the year } R
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资本公积-股本溢价 Capital surplus - share premium jc-$l
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6>R|B?I%
资本公积-接受现金捐赠 Capital surplus - cash donation wbA<G&h~
资本公积-股权投资准备 Capital surplus - investment reserve ON
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资本公积-拨款转入 Capital surplus - subsidiary b9cY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c$AwJhl^]
资本公积-其他 Capital surplus - others dp~] Wx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [)L) R`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JVawWw0q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f zsD
盈余公积-储备基金 Surplus reserve - reserve fund ZCuLgCP?Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N&K`bmtD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i3v|r 0O~L
主营业务收入 Sales W &HF*Aw
主营业务成本 Cost of sales DF`?D
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主营业务税金及附加 Sales tax #V#sg}IhM?
营业费用 Operating expenses Uk@'[_1z
管理费用 General and administrative expenses 6
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财务费用 Financial expenses [Z$E^QAP
投资收益 Investment income l0G sY.~,
其他业务收入 Other operating income hH])0C
营业外收入 Non-operating income O=2SDuBZ
补贴收入 Subsidy income j8|N;;MN
其他业务支出 Other operating expenses
SdM@7%UK
营业外支出 Non-operating expenses 3Lw&HtH
所得税 Income tax RhQ[hI
w/UZ6fu