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 。 E0>4Q\n{
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现金 Cash in hand ~{*FjZ`h
银行存款 Cash in bank d vkA-9
其他货币资金-外埠存款Other monetary assets - cash in other cities eq"a)QB3m
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8 ]dhNA5
其他货币资金-银行汇票 Other monetary assets - bank draft p44d&9
其他货币资金-信用卡 Other monetary assets - credit cards aIRCz=N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @&S4j]rq
其他货币资金-存出投资款 Other monetary assets - cash for investment _z)G!_7.>\
短期投资-股票投资 Investments - Short term - stocks '- 4);:(^
短期投资-债券投资 Investments - Short term - bonds $oH?oD1
短期投资-基金投资 Investments - Short term - funds b3H~a2"d
短期投资-其他投资 Investments - Short term - others +T
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短期投资跌价准备 Provision for short-term investment vy[*xT]
长期股权投资-股票投资 Long term equity investment - stocks OlRBvfoh8
长期股权投资-其他股权投资 Long term equity investment - others E%3WJ%A
长期债券投资-债券投资 Long term securities investemnt - bonds Z%N{Y x(
长期债券投资-其他债权投资 Long term securities investment - others w1rB"rB?
长期投资减值准备 Provision for long-term investment C
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应收票据 Notes receivable MH?|>6
应收股利 Dividends receivable O=MO M
应收利息 Interest receivable ,@/b7BVv
应收帐款 Trade debtors +yVz)
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors PX(.bP2^Lq
预付帐款 Prepayment ]"q)X{G(+
应收补贴款 Allowance receivable xFHc+m' m~
其他应收款 Other debtors R8c1~'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors O:+#k-?
其他流动资产 Other current assets a_L&*%;
物资采购 Purchase S@z$,}Yc`<
原材料 Raw materials /wKW
包装物 Packing materials :w#
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低值易耗品 Low value consumbles hc"+6xc
材料成本差异 Material cost difference x!{5.#
自制半成品 Self-manufactured goods Jq l#z/z
库存商品 Finished goods GW
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商品进销差价 Difference between purchase & sales of commodities gJ+MoAM"
委托加工物资 Consigned processiong material 4G;+ETp
委托代销商品 Consignment-out u<]-%ha$
受托代销商品 Consignment-in `]FA} wC
分期收款发出商品 Goods on instalment sales a"b9h{h@
存货跌价准备 Provision for obsolete stocks 9 @!Og(l
待摊费用 Prepaid expenses .D-} 2<z
待处理流动资产损益 Unsettled G/L on current assets a,#f%#J\
待处理固定资产损益 Unsettled G/L on fixed assets c;&m}ImLe.
委托贷款-本金 Consignment loan - principle 14]!Lg
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委托贷款-利息 Consignment loan - interest 9FP6Z[4
委托贷款-减值准备 Consignment loan - provision (VO)
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固定资产-房屋建筑物 Fixed assets - Buildings Fs|fo-+H}k
固定资产-机器设备 Fixed assets - Plant and machinery W7WHH \L/O
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @r%[e1.
固定资产-运输设备 Fixed assets - Automobiles GLcf'$l
累计折旧 Accumulated depreciation Zuo7MR
固定资产减值准备 Impairment of fixed assets k*J}/HO
工程物资-专用材料 Project material - specific materials 9Y&n$svB
工程物资-专用设备 Project material - specific equipment "
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工程物资-预付大型设备款 Project material - prepaid for equipment 6ALf`:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production `5r*4N<
在建工程 Construction in progress W% YJ.%I
在建工程减值准备 Impairment of construction in progress YKJk)%;+w
固定资产清理 Disposal of fixed assets T@U_;v|rf
无形资产-专利权 Intangible assets - patent Qi&!IG
无形资产-非专利技术 Intangible assets - industrial property and know-how ~x)Awdlu
无形资产-商标权 Intangible assets - trademark rights \wCj$-;Jt
无形资产-土地使用权 Intangible assets - land use rights ^W eE%"
无形资产-商誉 Intangible assets - goodwill 8do]5FE
无形资产减值准备 Impairment of intangible assets U-QK
长期待摊费用 Deferred assets g:dw%h
未确认融资费用 Unrecognized finance fees 6^H64jM
其他长期资产 Other long term assets _'ltz!~
递延税款借项 Deferred assets debits m
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应付票据 Notes payable 05gU~6AF
应付帐款 Trade creditors *Y?rls `
预收帐款 Adanvances from customers ^+F@KXnL
代销商品款 Consignment-in payables V()s!w
其他应交款 Other payable to government S:v]3G
其他应付款 Other creditors S`8
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应付股利 Proposed dividends -;a}'1HOE
待转资产价值 Donated assets N$aLCX
预计负债 Accrued liabilities 3Nd&*QSV
应付短期债券 Short-term debentures payable p(8H[L4Y
其他流动负债 Other current liabilities f>s3Q\+
预提费用 Accrued expenses LcoJltY{5
应付工资 Payroll payable y1p^
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应付福利费 Welfare payable M n`gd#
短期借款-抵押借款 Bank loans - Short term - pledged e4b`C>>
短期借款-信用借款 Bank loans - Short term - credit 4`o_r%
短期借款-担保借款 Bank loans - Short term - guaranteed VE+Q Y9(
一年内到期长期借款 Long term loans due within one year WNrgqyM
一年内到期长期应付款 Long term payable due within one year b6RuYwHWV0
长期借款 Bank loans - Long term &?"
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应付债券-债券面值 Bond payable - Par value ?[hIv6c
应付债券-债券溢价 Bond payable - Excess %{!*)V\
应付债券-债券折价 Bond payable - Discount #(j'?|2o%
应付债券-应计利息 Bond payable - Accrued interest ^ b{0|:
长期应付款 Long term payable e[$=5U~c
专项应付款 Specific payable iOkRB[hi
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 s$4!?b$tw
应交税金-增值税 Tax payable - VAT ry\Nm[SQ
应交税金-营业税 Tax payable - business tax ;+'x_'a
应交税金-消费税 Tax payable - consumable tax ^q-]."W]t~
应交税金-其他 Tax payable - others W=|sy-N{2
递延税款贷项 Deferred taxation credit QFY1@2EC
股本 Share capital Y #E/"x%+
已归还投资 Investment returned :aI[
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利润分配-其他转入 Profit appropriation - other transfer in *v
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dYrw&gn
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i+( k
利润分配-提取储备基金 Profit appropriation - reserve fund KC9_H>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @d:TAwOI'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Azvj(j
利润分配-利润归还投资 Profit appropriation - return investment by profit 8C7$8x]mM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X,y0J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hm*1w6 =
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;9PJ K5>~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :*u .=^
期初未分配利润 Retained earnings, beginning of the year M>nplHq
资本公积-股本溢价 Capital surplus - share premium Au<NUc
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /FJ )gQYA
资本公积-接受现金捐赠 Capital surplus - cash donation `qnSq(tNq
资本公积-股权投资准备 Capital surplus - investment reserve FBJw (.Jr
资本公积-拨款转入 Capital surplus - subsidiary \B/+.\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation fQ33J>
资本公积-其他 Capital surplus - others h}r .(MVt
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |l'BNuiU
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i}"Eu<
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Opx"'HC@G
盈余公积-储备基金 Surplus reserve - reserve fund hC2 @Gq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2L Kpwz?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2XI%z4\)!
主营业务收入 Sales m<qPj"g~L
主营业务成本 Cost of sales n`gW&5,,z
主营业务税金及附加 Sales tax j;}!Yn
营业费用 Operating expenses ,j\1UAa
管理费用 General and administrative expenses D]X&Va
财务费用 Financial expenses $L%gQkz_
投资收益 Investment income vncLB&@7
其他业务收入 Other operating income f|Dq#(^\
营业外收入 Non-operating income }TE4)vXs
补贴收入 Subsidy income *{[jO&&J
其他业务支出 Other operating expenses 5q4sxY9T
营业外支出 Non-operating expenses '*gY45yT`
所得税 Income tax qM
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F7[ 55RcP