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 。 M:[ %[+6
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现金 Cash in hand kr9*,E9cv
银行存款 Cash in bank f\sQO&
其他货币资金-外埠存款Other monetary assets - cash in other cities U`NjPZe5^
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?FpWvyz|
其他货币资金-银行汇票 Other monetary assets - bank draft S p;G'*g
其他货币资金-信用卡 Other monetary assets - credit cards 1e{IC=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit zGkS^Z=(
其他货币资金-存出投资款 Other monetary assets - cash for investment /YMj-S_b~
短期投资-股票投资 Investments - Short term - stocks tne ST.
短期投资-债券投资 Investments - Short term - bonds R?
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短期投资-基金投资 Investments - Short term - funds q(.sq12<<W
短期投资-其他投资 Investments - Short term - others O
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短期投资跌价准备 Provision for short-term investment TE7nJ gm
长期股权投资-股票投资 Long term equity investment - stocks eo?;`7
长期股权投资-其他股权投资 Long term equity investment - others fY51:0{
长期债券投资-债券投资 Long term securities investemnt - bonds H2jgO?l;!
长期债券投资-其他债权投资 Long term securities investment - others %Q
fO8P
长期投资减值准备 Provision for long-term investment 1q:2\d]
应收票据 Notes receivable fPR1f~r
应收股利 Dividends receivable IID-k
应收利息 Interest receivable (
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应收帐款 Trade debtors c|B.n]Z
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors U4C 9<h&
预付帐款 Prepayment q$Z
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应收补贴款 Allowance receivable K<SyC54
其他应收款 Other debtors Vk
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors gM
u"2I5
其他流动资产 Other current assets '$ =>
物资采购 Purchase F@'Jbd`
原材料 Raw materials =JK@z
包装物 Packing materials @ hiCI.?X
低值易耗品 Low value consumbles G\Cp7:j}
材料成本差异 Material cost difference i1NY9br
自制半成品 Self-manufactured goods j7$e28|_n
库存商品 Finished goods jHE}qE~>5
商品进销差价 Difference between purchase & sales of commodities P3x= 8_#
委托加工物资 Consigned processiong material =hC,@R>;
委托代销商品 Consignment-out mD$A4Y-'p
受托代销商品 Consignment-in 5HkKurab
分期收款发出商品 Goods on instalment sales hKLCJ#T
存货跌价准备 Provision for obsolete stocks 8D3OOab
待摊费用 Prepaid expenses s%nUaWp~
待处理流动资产损益 Unsettled G/L on current assets M "p
待处理固定资产损益 Unsettled G/L on fixed assets K1"*.\?F
委托贷款-本金 Consignment loan - principle Z<1FSk,[
委托贷款-利息 Consignment loan - interest `.~N4+SP
委托贷款-减值准备 Consignment loan - provision Tc>
固定资产-房屋建筑物 Fixed assets - Buildings eg\v0Y!rI
固定资产-机器设备 Fixed assets - Plant and machinery "GMBjT8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *'.|9W
固定资产-运输设备 Fixed assets - Automobiles lT(WD}OS
累计折旧 Accumulated depreciation 1 d}Z(My
固定资产减值准备 Impairment of fixed assets 8<S~Z:JK
工程物资-专用材料 Project material - specific materials .h@rLorm>
工程物资-专用设备 Project material - specific equipment B(LWdap~
工程物资-预付大型设备款 Project material - prepaid for equipment |[<_GQl
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production rzhWw-GY
在建工程 Construction in progress %GjM(;Tk
在建工程减值准备 Impairment of construction in progress -3t7*
固定资产清理 Disposal of fixed assets 3G,Oba[$<
无形资产-专利权 Intangible assets - patent M -cTRd-i
无形资产-非专利技术 Intangible assets - industrial property and know-how f9t6q*a`%
无形资产-商标权 Intangible assets - trademark rights I5 o)_nc
无形资产-土地使用权 Intangible assets - land use rights ]HKQDc'
无形资产-商誉 Intangible assets - goodwill Pk{_(ybaY
无形资产减值准备 Impairment of intangible assets `<``8
长期待摊费用 Deferred assets E4`N-3
未确认融资费用 Unrecognized finance fees bf ]f=
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其他长期资产 Other long term assets n7B7 m,@1
递延税款借项 Deferred assets debits >kj`7GA
应付票据 Notes payable R]}}$R`j
应付帐款 Trade creditors 3oGt3F{gZ
预收帐款 Adanvances from customers 3}TaF~
代销商品款 Consignment-in payables V)
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其他应交款 Other payable to government fxgPhnaC>
其他应付款 Other creditors gp};D
应付股利 Proposed dividends PWaw]*dFmy
待转资产价值 Donated assets f2Klt6"9
预计负债 Accrued liabilities f=(?J
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应付短期债券 Short-term debentures payable [w>
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其他流动负债 Other current liabilities W98i[Q9A7
预提费用 Accrued expenses 3m]4=
应付工资 Payroll payable 6}gls}[0{e
应付福利费 Welfare payable 1->dMm}G[
短期借款-抵押借款 Bank loans - Short term - pledged .*@;@06?
短期借款-信用借款 Bank loans - Short term - credit QwNly4
短期借款-担保借款 Bank loans - Short term - guaranteed kw>v:F<M
一年内到期长期借款 Long term loans due within one year lGV0*Cji
一年内到期长期应付款 Long term payable due within one year x[wq]q#*
长期借款 Bank loans - Long term 3 R=,1<
应付债券-债券面值 Bond payable - Par value .Xfq^'I[
应付债券-债券溢价 Bond payable - Excess 3EV;LH L
应付债券-债券折价 Bond payable - Discount 0LPig[
应付债券-应计利息 Bond payable - Accrued interest y6ECdVF
长期应付款 Long term payable $:=A'd2
专项应付款 Specific payable %q/62f
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其他长期负债 Other long term liabilities Ed0QQyC@9
应交税金-所得税 Tax payable - income tax 9=vMgW
应交税金-增值税 Tax payable - VAT 1Ce@*XBU
应交税金-营业税 Tax payable - business tax (7mAt3n
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应交税金-消费税 Tax payable - consumable tax ' KWyx
应交税金-其他 Tax payable - others <":;+Ng+
递延税款贷项 Deferred taxation credit Hbj,[$Jb
股本 Share capital 4^p5&5F
已归还投资 Investment returned opY@RJ]
利润分配-其他转入 Profit appropriation - other transfer in ?x$"+,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eV2W{vuI
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8UXjm_B^'
利润分配-提取储备基金 Profit appropriation - reserve fund h%o%fH&F!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RHaI ~jb
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \kp8S'qVo
利润分配-利润归还投资 Profit appropriation - return investment by profit O!mvJD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :=}US}H$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eK6hS_E
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >QjAoDVX?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w,.+IV$Kk
期初未分配利润 Retained earnings, beginning of the year wF
IegC(
资本公积-股本溢价 Capital surplus - share premium 3VsW@SG7N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W^0w
资本公积-接受现金捐赠 Capital surplus - cash donation R}G4rO-J
资本公积-股权投资准备 Capital surplus - investment reserve C\S3Gs
资本公积-拨款转入 Capital surplus - subsidiary RTvqCp
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [=E
资本公积-其他 Capital surplus - others Hc!
mB
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !9u|fnC9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GQ t8p[!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -l`f)0{
盈余公积-储备基金 Surplus reserve - reserve fund w zYzug
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OglEt[ "
盈余公积-利润归还投资 Surplus reserve - reture investment by investment M}`B{]lLz
主营业务收入 Sales G^~k)6v=m
主营业务成本 Cost of sales R{WE\T '
主营业务税金及附加 Sales tax 'z0:Ccbj
营业费用 Operating expenses VeGL)
管理费用 General and administrative expenses vX{J' H]u
财务费用 Financial expenses w:%o?pKet1
投资收益 Investment income 7R`M,u~f2^
其他业务收入 Other operating income `s"'r !
营业外收入 Non-operating income o}$XH,-9&
补贴收入 Subsidy income 9)y/:sO<P
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses JI? rL
所得税 Income tax ;'?l$
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rx $mk