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 。
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现金 Cash in hand )4TP{tp
银行存款 Cash in bank @{"?fqo
其他货币资金-外埠存款Other monetary assets - cash in other cities r+k g$+%b
其他货币资金-银行本票 Other monetary assets - cashier‘s check xqb*;TBh*
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards )=VAEQhL-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit hp`ZmLq/[
其他货币资金-存出投资款 Other monetary assets - cash for investment l5#SOo\
短期投资-股票投资 Investments - Short term - stocks NFyKTA6
短期投资-债券投资 Investments - Short term - bonds qrf90F)
短期投资-基金投资 Investments - Short term - funds ey6ujV7!
短期投资-其他投资 Investments - Short term - others us E%eF]
短期投资跌价准备 Provision for short-term investment wjfq"7Q
长期股权投资-股票投资 Long term equity investment - stocks 8S7#tb@3
长期股权投资-其他股权投资 Long term equity investment - others _2Mpzv
长期债券投资-债券投资 Long term securities investemnt - bonds ^YJ%^P
长期债券投资-其他债权投资 Long term securities investment - others A*g-pJh
长期投资减值准备 Provision for long-term investment Y,Lx6kU
应收票据 Notes receivable _F5*\tQ
应收股利 Dividends receivable GVhy
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应收利息 Interest receivable aS``fE;O
应收帐款 Trade debtors S=j
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }3_>
预付帐款 Prepayment L5'?.9]
应收补贴款 Allowance receivable FGzKx9I9
其他应收款 Other debtors l0U23i
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "n_X4e+18P
其他流动资产 Other current assets I1Otu~%d
物资采购 Purchase bObsj]
原材料 Raw materials A $i^/hJs
包装物 Packing materials FA+"t^q
低值易耗品 Low value consumbles T.jCF~%7F
材料成本差异 Material cost difference [r!f&R
自制半成品 Self-manufactured goods {A'*3(8
库存商品 Finished goods q}!h(-y}5n
商品进销差价 Difference between purchase & sales of commodities AvPPsN0
委托加工物资 Consigned processiong material zez|l
委托代销商品 Consignment-out +w-J;GLSy
受托代销商品 Consignment-in i\O^s ]
分期收款发出商品 Goods on instalment sales h-kmZ<p|^
存货跌价准备 Provision for obsolete stocks C T\@>!'f
待摊费用 Prepaid expenses w {"1V7|
待处理流动资产损益 Unsettled G/L on current assets (k8}9[3G
待处理固定资产损益 Unsettled G/L on fixed assets X`1R&K;z^
委托贷款-本金 Consignment loan - principle a{@}vZx>3
委托贷款-利息 Consignment loan - interest T];dFv-GT
委托贷款-减值准备 Consignment loan - provision j8nkNE]&
固定资产-房屋建筑物 Fixed assets - Buildings BNj_f
固定资产-机器设备 Fixed assets - Plant and machinery xW]65iav
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 6oKdw|(Q#
固定资产-运输设备 Fixed assets - Automobiles rOz1tY)l0d
累计折旧 Accumulated depreciation 'y=N_/+s
固定资产减值准备 Impairment of fixed assets #wo
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工程物资-专用材料 Project material - specific materials tJybR"NQ
工程物资-专用设备 Project material - specific equipment RWGf]V]6
工程物资-预付大型设备款 Project material - prepaid for equipment *\(z
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +V Nk#Z i
在建工程 Construction in progress hf^<lJh~=
在建工程减值准备 Impairment of construction in progress !sSq
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固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent ~USt&?
无形资产-非专利技术 Intangible assets - industrial property and know-how Zazff@O *
无形资产-商标权 Intangible assets - trademark rights 0{g*\W*+~
无形资产-土地使用权 Intangible assets - land use rights 6JDaZh"=K
无形资产-商誉 Intangible assets - goodwill <N1wET-
无形资产减值准备 Impairment of intangible assets dFF=-_O>
长期待摊费用 Deferred assets l#`G4Vf
未确认融资费用 Unrecognized finance fees JhfVm*,
其他长期资产 Other long term assets +[<YE
递延税款借项 Deferred assets debits "VZXi_P
应付票据 Notes payable \+l*ZNYM3
应付帐款 Trade creditors R(`:~@3\6
预收帐款 Adanvances from customers ^lAM /
代销商品款 Consignment-in payables :aK?Dt Z
其他应交款 Other payable to government _'LZf
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其他应付款 Other creditors pF4Z4?W
应付股利 Proposed dividends :
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待转资产价值 Donated assets *8WB($T}
预计负债 Accrued liabilities ,wwO0,"y7
应付短期债券 Short-term debentures payable ?oFd%|I
其他流动负债 Other current liabilities r!+{In+Z
预提费用 Accrued expenses Z*q9vX
应付工资 Payroll payable @phVfP"M
应付福利费 Welfare payable G[A3H>
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短期借款-抵押借款 Bank loans - Short term - pledged l6y}>]
短期借款-信用借款 Bank loans - Short term - credit qh:Bc$S
短期借款-担保借款 Bank loans - Short term - guaranteed aL( hWE
一年内到期长期借款 Long term loans due within one year -cM1]soT
一年内到期长期应付款 Long term payable due within one year +a3E
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长期借款 Bank loans - Long term 0z8?6~M;<
应付债券-债券面值 Bond payable - Par value !R"W2 Z4h
应付债券-债券溢价 Bond payable - Excess BtZ]~S}v
应付债券-债券折价 Bond payable - Discount tqZ+2c<W3
应付债券-应计利息 Bond payable - Accrued interest )](ls@*
长期应付款 Long term payable ^>?=L\[
专项应付款 Specific payable
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其他长期负债 Other long term liabilities kIVQ2hmv
应交税金-所得税 Tax payable - income tax d=PX}o^
应交税金-增值税 Tax payable - VAT "FWx;65CR
应交税金-营业税 Tax payable - business tax eHuJFM
应交税金-消费税 Tax payable - consumable tax MQQm3VaKS
应交税金-其他 Tax payable - others b,E ?{uG
递延税款贷项 Deferred taxation credit RZzHlZ
股本 Share capital
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已归还投资 Investment returned N-\N\uN
利润分配-其他转入 Profit appropriation - other transfer in A~2)ZdAN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d_,5;M^k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Zd6ik&S
利润分配-提取储备基金 Profit appropriation - reserve fund )1uiY
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7C|!Wno[;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5e/YEDP
利润分配-利润归还投资 Profit appropriation - return investment by profit G}fBd
利润分配-应付优先股股利 Profit appropriation - preference shares dividends n^Ca?|}
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YV<y-,Io
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Lwr's'ao.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #$I@V4O;#
期初未分配利润 Retained earnings, beginning of the year HOR8Jwf:
资本公积-股本溢价 Capital surplus - share premium a%T`c/C
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +?$J8Paf
资本公积-接受现金捐赠 Capital surplus - cash donation mdWA5p(
资本公积-股权投资准备 Capital surplus - investment reserve -B
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资本公积-拨款转入 Capital surplus - subsidiary rD].=.?1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kAQ(8xV
资本公积-其他 Capital surplus - others L"qJZU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y~WdN<g
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HIXAA?_eh=
盈余公积-储备基金 Surplus reserve - reserve fund ;=Ma+d#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s-$Wc)l
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i6WH^IQ M
主营业务收入 Sales p~ b4TRvA6
主营业务成本 Cost of sales |9#q7kM
主营业务税金及附加 Sales tax @>)VQf8s1
营业费用 Operating expenses ;xZ+1zmL0
管理费用 General and administrative expenses RbAl_xKI
财务费用 Financial expenses X0G,tl
投资收益 Investment income }a7d(7
其他业务收入 Other operating income #ibwD:{
营业外收入 Non-operating income BNfj0e 5b
补贴收入 Subsidy income C !j3@EZ$
其他业务支出 Other operating expenses /4G1,T_,
营业外支出 Non-operating expenses =AIFu\9#a`
所得税 Income tax ~_
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