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 。 *r/o
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现金 Cash in hand l\6.f_
银行存款 Cash in bank =`+c}i?
其他货币资金-外埠存款Other monetary assets - cash in other cities W@t{pXwLv
其他货币资金-银行本票 Other monetary assets - cashier‘s check SU7 erCHX
其他货币资金-银行汇票 Other monetary assets - bank draft Hdda/?{b
其他货币资金-信用卡 Other monetary assets - credit cards @$7l
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2
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其他货币资金-存出投资款 Other monetary assets - cash for investment g{e@I;F
短期投资-股票投资 Investments - Short term - stocks #9/S2m2\YG
短期投资-债券投资 Investments - Short term - bonds 1$v1:6
短期投资-基金投资 Investments - Short term - funds 1#V&'A
短期投资-其他投资 Investments - Short term - others rrrn8b6
短期投资跌价准备 Provision for short-term investment xlm:erP
长期股权投资-股票投资 Long term equity investment - stocks +nKf ^rG
长期股权投资-其他股权投资 Long term equity investment - others 4mci@1K#^
长期债券投资-债券投资 Long term securities investemnt - bonds `{+aJ0<S
长期债券投资-其他债权投资 Long term securities investment - others X8~
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长期投资减值准备 Provision for long-term investment -!-1X7v|Fp
应收票据 Notes receivable PbIir=
应收股利 Dividends receivable +8 }p-
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应收利息 Interest receivable x}7` Q:k=
应收帐款 Trade debtors NaC}KI`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .]LP327u
预付帐款 Prepayment *k
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应收补贴款 Allowance receivable mApl}I
其他应收款 Other debtors pVC;''E
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;hkzL_' E)
其他流动资产 Other current assets 8gXf4A(N
物资采购 Purchase 8]A`WDO3
原材料 Raw materials oF=UjA
包装物 Packing materials c n^z=?
低值易耗品 Low value consumbles dL|*#e
材料成本差异 Material cost difference q":0\ar&QT
自制半成品 Self-manufactured goods ct@i]}"`
库存商品 Finished goods +*Pj,+;W
商品进销差价 Difference between purchase & sales of commodities \Z/#s;c,4
委托加工物资 Consigned processiong material YnwP\Arfq
委托代销商品 Consignment-out l^4!
受托代销商品 Consignment-in 4qg]
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分期收款发出商品 Goods on instalment sales zf?U q
存货跌价准备 Provision for obsolete stocks &BkdC,o
待摊费用 Prepaid expenses O;SD90
待处理流动资产损益 Unsettled G/L on current assets V38v2LI
待处理固定资产损益 Unsettled G/L on fixed assets 8BggK6
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委托贷款-本金 Consignment loan - principle t(\P8J
委托贷款-利息 Consignment loan - interest 4qmaL+Q
委托贷款-减值准备 Consignment loan - provision ;`}b
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固定资产-房屋建筑物 Fixed assets - Buildings =(]||1.
固定资产-机器设备 Fixed assets - Plant and machinery |emZZj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &?#!%Ds
固定资产-运输设备 Fixed assets - Automobiles BV512+M
累计折旧 Accumulated depreciation l ArDOFl]x
固定资产减值准备 Impairment of fixed assets Z >F5rkJ
工程物资-专用材料 Project material - specific materials F'3-*>]P
工程物资-专用设备 Project material - specific equipment '`/w%OEVC5
工程物资-预付大型设备款 Project material - prepaid for equipment &&sCaNb
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "6xTh0D
在建工程 Construction in progress )d"s6i
在建工程减值准备 Impairment of construction in progress XE.Y?{,R$
固定资产清理 Disposal of fixed assets ;&U! g&
无形资产-专利权 Intangible assets - patent (VH0+
无形资产-非专利技术 Intangible assets - industrial property and know-how MP%pEUomev
无形资产-商标权 Intangible assets - trademark rights ~4C:2
无形资产-土地使用权 Intangible assets - land use rights )@\m0bn
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无形资产-商誉 Intangible assets - goodwill -A;4""
无形资产减值准备 Impairment of intangible assets @DK;i_i
长期待摊费用 Deferred assets 7 J+cs^2
未确认融资费用 Unrecognized finance fees Wz-7oP%;I
其他长期资产 Other long term assets =d`/BDD
递延税款借项 Deferred assets debits ma7@vD
应付票据 Notes payable [;8vO=Z
应付帐款 Trade creditors iVqa0Gl+}
预收帐款 Adanvances from customers H/BU2s a
代销商品款 Consignment-in payables 4Q5c'
其他应交款 Other payable to government HzD=F3\r|
其他应付款 Other creditors RlnJlY/
应付股利 Proposed dividends u|uPvbM
待转资产价值 Donated assets HT6+OK(~dJ
预计负债 Accrued liabilities fk
应付短期债券 Short-term debentures payable _.G p}0a
其他流动负债 Other current liabilities 7(1UXtT
预提费用 Accrued expenses BuIly&qbm<
应付工资 Payroll payable {ZrB,yK
应付福利费 Welfare payable 6<+ 8[o
短期借款-抵押借款 Bank loans - Short term - pledged #+6t|
短期借款-信用借款 Bank loans - Short term - credit O a
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短期借款-担保借款 Bank loans - Short term - guaranteed 'k9dN
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一年内到期长期借款 Long term loans due within one year _M9-n
一年内到期长期应付款 Long term payable due within one year 1pHt3Vc(G
长期借款 Bank loans - Long term SM@RELA'Lb
应付债券-债券面值 Bond payable - Par value 2$%E:J+2:$
应付债券-债券溢价 Bond payable - Excess $jtXNE?
应付债券-债券折价 Bond payable - Discount "8YXFg
应付债券-应计利息 Bond payable - Accrued interest bRb+3au_x
长期应付款 Long term payable 'q9='TOk
专项应付款 Specific payable >djTJ>dl_u
其他长期负债 Other long term liabilities Vs~!
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应交税金-所得税 Tax payable - income tax L fx$
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应交税金-增值税 Tax payable - VAT DV">9{"5']
应交税金-营业税 Tax payable - business tax t ]yD95|
应交税金-消费税 Tax payable - consumable tax Bh*7uNM
应交税金-其他 Tax payable - others s0bWg$
递延税款贷项 Deferred taxation credit c<n <!!vi
股本 Share capital <4QOjW
已归还投资 Investment returned #}U*gVYe
利润分配-其他转入 Profit appropriation - other transfer in \4r?=5v*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c<J/I_!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q*B(ZG
利润分配-提取储备基金 Profit appropriation - reserve fund 56Gc[<nR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j,BiWgj$8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FELTmQUV
利润分配-利润归还投资 Profit appropriation - return investment by profit ,}hJ)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &@anv.D
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c _faW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9X6l`bo'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ON~K(O2g(
期初未分配利润 Retained earnings, beginning of the year S0uEz;cE
资本公积-股本溢价 Capital surplus - share premium !YCus;B~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QY]G+3W
资本公积-接受现金捐赠 Capital surplus - cash donation GI40Ztms
资本公积-股权投资准备 Capital surplus - investment reserve [~_()i=Y
资本公积-拨款转入 Capital surplus - subsidiary 1__Mf.A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q+]9Glz9
资本公积-其他 Capital surplus - others X_nxC6[m%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )^'g2gVK+p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \L@DDK|"`6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RN"O/b}qQ
盈余公积-储备基金 Surplus reserve - reserve fund 4
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund !<P|:Oo*Dl
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s wIJmA
主营业务收入 Sales Q
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主营业务成本 Cost of sales RN0=jo!58
主营业务税金及附加 Sales tax h72#AN
营业费用 Operating expenses ~-.^eT kP
管理费用 General and administrative expenses JM?X]l
财务费用 Financial expenses |{G GATni
投资收益 Investment income 3?rYt:Uf!
其他业务收入 Other operating income 6YCFSvA#/
营业外收入 Non-operating income %tRQK$]c
补贴收入 Subsidy income YLEa;MR
其他业务支出 Other operating expenses (,5
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营业外支出 Non-operating expenses }#h >*+Q
所得税 Income tax |VPJaiC~
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