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 。 bKi
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现金 Cash in hand 06L/i,
银行存款 Cash in bank SxH b76 ;
其他货币资金-外埠存款Other monetary assets - cash in other cities >=$( ,8"
其他货币资金-银行本票 Other monetary assets - cashier‘s check U }xRvNz
其他货币资金-银行汇票 Other monetary assets - bank draft A[^fG_l4
其他货币资金-信用卡 Other monetary assets - credit cards ~Sh8.
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Bh<)e5lP:
其他货币资金-存出投资款 Other monetary assets - cash for investment RP!X5
短期投资-股票投资 Investments - Short term - stocks p"3_
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短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds # sm>;+J
短期投资-其他投资 Investments - Short term - others n-0RA~5z
短期投资跌价准备 Provision for short-term investment ]|'Mf;
长期股权投资-股票投资 Long term equity investment - stocks UhXZ^k3
长期股权投资-其他股权投资 Long term equity investment - others 6o!+E@V
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长期债券投资-债券投资 Long term securities investemnt - bonds 8Y_wS&eB
长期债券投资-其他债权投资 Long term securities investment - others N"@aisi)
长期投资减值准备 Provision for long-term investment ~}PB&`%7
应收票据 Notes receivable \= =rdW-
应收股利 Dividends receivable 6]1cy&SG
应收利息 Interest receivable [ lW~v:W
应收帐款 Trade debtors v?vm-e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '+JU(x{CCl
预付帐款 Prepayment c/%i,N\5
应收补贴款 Allowance receivable R$sG*=a!8j
其他应收款 Other debtors .Xqe]cax%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets ?%(:
物资采购 Purchase :VGvL"Kro
原材料 Raw materials K`Vi5hR~c
包装物 Packing materials rzsAnLxo
低值易耗品 Low value consumbles G&y< lh
材料成本差异 Material cost difference Myvp PW
自制半成品 Self-manufactured goods
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库存商品 Finished goods !hdOH3h =
商品进销差价 Difference between purchase & sales of commodities Y|stxeOC
委托加工物资 Consigned processiong material #0GvL=}k
委托代销商品 Consignment-out 86y)+h`
受托代销商品 Consignment-in sT
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分期收款发出商品 Goods on instalment sales ]rY:C
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存货跌价准备 Provision for obsolete stocks /?C}PM
待摊费用 Prepaid expenses Po_y78ZD
待处理流动资产损益 Unsettled G/L on current assets AR8zCKBc^
待处理固定资产损益 Unsettled G/L on fixed assets C3>&O?7J*7
委托贷款-本金 Consignment loan - principle .W>LEz'
委托贷款-利息 Consignment loan - interest DPqk~ KCM
委托贷款-减值准备 Consignment loan - provision RE6dN
固定资产-房屋建筑物 Fixed assets - Buildings *jE>(J`
固定资产-机器设备 Fixed assets - Plant and machinery Vz[tgb]-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :QGgtTEV""
固定资产-运输设备 Fixed assets - Automobiles Jvac|rN
累计折旧 Accumulated depreciation h0ml#A
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固定资产减值准备 Impairment of fixed assets dX^ ^
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工程物资-专用材料 Project material - specific materials I5Vp%mCY
工程物资-专用设备 Project material - specific equipment qJN!
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工程物资-预付大型设备款 Project material - prepaid for equipment
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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 s
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在建工程 Construction in progress &&SA/;F
在建工程减值准备 Impairment of construction in progress {B|)!_M#
固定资产清理 Disposal of fixed assets N=%4V
无形资产-专利权 Intangible assets - patent J;8M._
无形资产-非专利技术 Intangible assets - industrial property and know-how ;D'6sd"
无形资产-商标权 Intangible assets - trademark rights cCa+UTxaJ
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill lW6$v*
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无形资产减值准备 Impairment of intangible assets (+aU ,E
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长期待摊费用 Deferred assets 3&`LVhx
未确认融资费用 Unrecognized finance fees f(SK[+aqW
其他长期资产 Other long term assets Q> d<4]`
递延税款借项 Deferred assets debits Z /G`8|A
应付票据 Notes payable -}:;
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应付帐款 Trade creditors rD_\NgVAs
预收帐款 Adanvances from customers J> Z.2
代销商品款 Consignment-in payables h
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其他应交款 Other payable to government }o,-@R~
其他应付款 Other creditors s]X0}
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应付股利 Proposed dividends <b>g^ `}?D
待转资产价值 Donated assets tleWJR8oc
预计负债 Accrued liabilities dQ#$(<v[
应付短期债券 Short-term debentures payable Ar{7H)V:
其他流动负债 Other current liabilities @{V bu
预提费用 Accrued expenses }+]
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应付工资 Payroll payable ?q{HS&k
应付福利费 Welfare payable w#qE#g %1
短期借款-抵押借款 Bank loans - Short term - pledged "Sb<"$:
短期借款-信用借款 Bank loans - Short term - credit X^o0t^
短期借款-担保借款 Bank loans - Short term - guaranteed 2pQ29
一年内到期长期借款 Long term loans due within one year 0Ba*"/U]t~
一年内到期长期应付款 Long term payable due within one year i(O+XQ}Fyx
长期借款 Bank loans - Long term |&u4Q
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应付债券-债券面值 Bond payable - Par value u,~/oTgO
应付债券-债券溢价 Bond payable - Excess qe[P'\]L
应付债券-债券折价 Bond payable - Discount v{r,Wy3
应付债券-应计利息 Bond payable - Accrued interest 0]k-0#JM
长期应付款 Long term payable a'!p^/6?
专项应付款 Specific payable Ht4A
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax 2QIx
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应交税金-增值税 Tax payable - VAT nVyV]'-z
应交税金-营业税 Tax payable - business tax XP%/*am
应交税金-消费税 Tax payable - consumable tax }kZ)|/]kn
应交税金-其他 Tax payable - others IeN~E'~
递延税款贷项 Deferred taxation credit *N65B#
股本 Share capital *e,GX
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已归还投资 Investment returned JavSR1_
利润分配-其他转入 Profit appropriation - other transfer in vw2yOLRX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qxbGUyH==
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sD=iHO
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利润分配-提取储备基金 Profit appropriation - reserve fund 5c
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $97EeE:{M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1fMl8[!JLu
利润分配-利润归还投资 Profit appropriation - return investment by profit AFdBf6/"i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #Y<QEGb(
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B`w@Xk'D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V:'_m'.-Y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Lj2Au_5
期初未分配利润 Retained earnings, beginning of the year %X -G(Z
资本公积-股本溢价 Capital surplus - share premium hqc)Ydg_%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;d<RPVE:
资本公积-接受现金捐赠 Capital surplus - cash donation ~0V,B1a
资本公积-股权投资准备 Capital surplus - investment reserve v43FU3
资本公积-拨款转入 Capital surplus - subsidiary v|
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z/oP?2/Afh
资本公积-其他 Capital surplus - others Y]neTX [ef
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6~ +/cY-V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z8JdA%YBM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f#3!Q!C^
盈余公积-储备基金 Surplus reserve - reserve fund 6b-E|;"]:^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (5h+b_eB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment C^ 1;r9
主营业务收入 Sales :9]"4ktoJ
主营业务成本 Cost of sales dOFK;
主营业务税金及附加 Sales tax WUK{st.z
营业费用 Operating expenses +Z/aB*aVa^
管理费用 General and administrative expenses DAVgP7h'
财务费用 Financial expenses q[5&
投资收益 Investment income u.ub:
其他业务收入 Other operating income i1^#TC$x
营业外收入 Non-operating income _i pY;
补贴收入 Subsidy income R4AKp1Y
其他业务支出 Other operating expenses ,}23
营业外支出 Non-operating expenses z;1qYW[-A
所得税 Income tax \QP
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