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 。 BXCB/:0
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现金 Cash in hand jOYa}jm?
银行存款 Cash in bank O_M2Axm
其他货币资金-外埠存款Other monetary assets - cash in other cities :?*|D p1
其他货币资金-银行本票 Other monetary assets - cashier‘s check +p%!G1Yz
其他货币资金-银行汇票 Other monetary assets - bank draft \x,q(npHi
其他货币资金-信用卡 Other monetary assets - credit cards =Z3{6y}3p
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <yw6Om:n<
其他货币资金-存出投资款 Other monetary assets - cash for investment G=.vo3
短期投资-股票投资 Investments - Short term - stocks vH^6O:V
短期投资-债券投资 Investments - Short term - bonds _>G.
短期投资-基金投资 Investments - Short term - funds gB;5&;T:
短期投资-其他投资 Investments - Short term - others AO R{Xm
短期投资跌价准备 Provision for short-term investment 6dCS Gb
长期股权投资-股票投资 Long term equity investment - stocks #}8l9[Q|M
长期股权投资-其他股权投资 Long term equity investment - others oV(|51(f
长期债券投资-债券投资 Long term securities investemnt - bonds JjXuy7XQ
长期债券投资-其他债权投资 Long term securities investment - others C3XB'CL6
长期投资减值准备 Provision for long-term investment w=ib@_:f
应收票据 Notes receivable aw\\oN*
应收股利 Dividends receivable _ \d[`7#
应收利息 Interest receivable hLqRF4>L
应收帐款 Trade debtors CWTPf1?eB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors S[2uez`
预付帐款 Prepayment )\qA[rTG
应收补贴款 Allowance receivable @Nm; lZK
其他应收款 Other debtors y.O%
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors O7M8!3Eqm
其他流动资产 Other current assets Hd/|f;
物资采购 Purchase uX!5G:x]
原材料 Raw materials \I@hDMqv
包装物 Packing materials ko2T9NI:S
低值易耗品 Low value consumbles R 2{ kS
材料成本差异 Material cost difference va>u1S<lO
自制半成品 Self-manufactured goods 1[;
7Ay
库存商品 Finished goods V>$A\AWw
商品进销差价 Difference between purchase & sales of commodities )}/ ycTs
委托加工物资 Consigned processiong material wb#ZRmx}
委托代销商品 Consignment-out n0ZrgTVJ
受托代销商品 Consignment-in K-a~Kr
分期收款发出商品 Goods on instalment sales 0gLl>tF[H
存货跌价准备 Provision for obsolete stocks 8l?mNapy
待摊费用 Prepaid expenses P1r)n{;
待处理流动资产损益 Unsettled G/L on current assets uuD|%-Ng
待处理固定资产损益 Unsettled G/L on fixed assets hLv~N}
委托贷款-本金 Consignment loan - principle Yq$KYB j
委托贷款-利息 Consignment loan - interest Rz #&v
委托贷款-减值准备 Consignment loan - provision Q1b<=,
固定资产-房屋建筑物 Fixed assets - Buildings QGR}`n2D
固定资产-机器设备 Fixed assets - Plant and machinery +;T
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k
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固定资产-运输设备 Fixed assets - Automobiles w
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累计折旧 Accumulated depreciation /
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固定资产减值准备 Impairment of fixed assets i-<1M|f
工程物资-专用材料 Project material - specific materials DV8b<)
工程物资-专用设备 Project material - specific equipment vhEqHjR:
工程物资-预付大型设备款 Project material - prepaid for equipment R2e":`0I
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y
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在建工程 Construction in progress D('
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在建工程减值准备 Impairment of construction in progress eTe
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固定资产清理 Disposal of fixed assets ep$C
nBwE
无形资产-专利权 Intangible assets - patent <-]
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无形资产-非专利技术 Intangible assets - industrial property and know-how `X:o]t@
无形资产-商标权 Intangible assets - trademark rights K&\
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无形资产-土地使用权 Intangible assets - land use rights 8JFns-5
无形资产-商誉 Intangible assets - goodwill A"V($:>U
无形资产减值准备 Impairment of intangible assets $ouw*|<
长期待摊费用 Deferred assets T"b'T>Y
未确认融资费用 Unrecognized finance fees Q[wTV3d
其他长期资产 Other long term assets Jp d|<\M
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递延税款借项 Deferred assets debits $ #*";b)QY
应付票据 Notes payable @U 6jd4?)
应付帐款 Trade creditors zc`gm~@
预收帐款 Adanvances from customers lWR".
代销商品款 Consignment-in payables 1Z h4)6x
其他应交款 Other payable to government H;~Lv;,g,
其他应付款 Other creditors {\-9^RL
应付股利 Proposed dividends Sb/`a~q^
待转资产价值 Donated assets fK0VFN8<I
预计负债 Accrued liabilities Fad.
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应付短期债券 Short-term debentures payable v<
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其他流动负债 Other current liabilities S{0iPdUC
预提费用 Accrued expenses +D@+j
应付工资 Payroll payable >,9ah"K_x
应付福利费 Welfare payable 2m*g,J?ql
短期借款-抵押借款 Bank loans - Short term - pledged vOIzfwYG9
短期借款-信用借款 Bank loans - Short term - credit |*T`3@R;3
短期借款-担保借款 Bank loans - Short term - guaranteed F%]ZyO9
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year e2dg{n$6"
长期借款 Bank loans - Long term 1Mtm?3Pt
应付债券-债券面值 Bond payable - Par value [Zpx
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应付债券-债券溢价 Bond payable - Excess <Wwcd8d
应付债券-债券折价 Bond payable - Discount ;h-W&i7
应付债券-应计利息 Bond payable - Accrued interest sU=7)*$
长期应付款 Long term payable TpSv7k T]
专项应付款 Specific payable Fcz}Gs4
其他长期负债 Other long term liabilities rP7[{'%r
应交税金-所得税 Tax payable - income tax `xq/<U;i
应交税金-增值税 Tax payable - VAT ?=dp]E{
应交税金-营业税 Tax payable - business tax 4%GwCEnS
应交税金-消费税 Tax payable - consumable tax 9K6G%
应交税金-其他 Tax payable - others Cd7imj
递延税款贷项 Deferred taxation credit eVetG,["
股本 Share capital =-m"y~{>3
已归还投资 Investment returned :,@\q0j"=
利润分配-其他转入 Profit appropriation - other transfer in om1@;u8u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0# d:<+4D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]_EJ "'x
利润分配-提取储备基金 Profit appropriation - reserve fund XzD+#+By
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund z|k0${iu#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E5+-N
利润分配-利润归还投资 Profit appropriation - return investment by profit ,8`CsY^1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends L|*0
A=6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >* )fmfY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _-R
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ifu[L&U
期初未分配利润 Retained earnings, beginning of the year 0zHMtC1,
资本公积-股本溢价 Capital surplus - share premium ?s-Z3{k
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `
:Bm@eN
资本公积-接受现金捐赠 Capital surplus - cash donation t9\}!{<s
资本公积-股权投资准备 Capital surplus - investment reserve b3M`vJ+{
资本公积-拨款转入 Capital surplus - subsidiary /n3Qcht
资本公积-外币资本折算差额 Capital surplus - foreign currency translation r1A<XP|1?I
资本公积-其他 Capital surplus - others ng6".u9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nc[Kh8N9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GD-cP5$
盈余公积-储备基金 Surplus reserve - reserve fund %jErLg
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B'D\l\w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i!i=6m.q7
主营业务收入 Sales U(rY,4'
主营业务成本 Cost of sales Klj -dz
主营业务税金及附加 Sales tax k5@
PZFV
营业费用 Operating expenses uz
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管理费用 General and administrative expenses 3Jh!YzI8
财务费用 Financial expenses B~h3naSe
投资收益 Investment income ]/6i#fTw
其他业务收入 Other operating income R8%%EEB
营业外收入 Non-operating income t}wwRWo2?f
补贴收入 Subsidy income RA$%3L[A!
其他业务支出 Other operating expenses
AeR*79x
营业外支出 Non-operating expenses o FS2*u
所得税 Income tax sJ{J@/5
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