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 。 %(6IaqJ[
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现金 Cash in hand X8*g#lO?
银行存款 Cash in bank bKpy?5&>
其他货币资金-外埠存款Other monetary assets - cash in other cities ~`AB-0t.u
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]B3](TH"
其他货币资金-银行汇票 Other monetary assets - bank draft ?CAU+/
其他货币资金-信用卡 Other monetary assets - credit cards `xzKRId0
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -US:a8`
其他货币资金-存出投资款 Other monetary assets - cash for investment C{bxPILw
短期投资-股票投资 Investments - Short term - stocks 9InP2u\&:
短期投资-债券投资 Investments - Short term - bonds Y ]([K.I=
短期投资-基金投资 Investments - Short term - funds -LiGO #U
短期投资-其他投资 Investments - Short term - others }i!+d,|f
短期投资跌价准备 Provision for short-term investment =R=V
长期股权投资-股票投资 Long term equity investment - stocks x/O;8^b
长期股权投资-其他股权投资 Long term equity investment - others M )ET1ZM
长期债券投资-债券投资 Long term securities investemnt - bonds M>i(p%
长期债券投资-其他债权投资 Long term securities investment - others ? uYO]!VC
长期投资减值准备 Provision for long-term investment 'u<e<hU
应收票据 Notes receivable y5sH7`2+5
应收股利 Dividends receivable .~o{i_JH
应收利息 Interest receivable Qbv@}[f
应收帐款 Trade debtors `Xos]L'w
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment WkuCnT
应收补贴款 Allowance receivable ,7s>#b'
其他应收款 Other debtors q8$t4_pF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Rmw=~NP5
其他流动资产 Other current assets H=BI%Z
物资采购 Purchase dCoP
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原材料 Raw materials B!Wp=9)G
包装物 Packing materials tKt}]KHV
低值易耗品 Low value consumbles *W8n8qG%T
材料成本差异 Material cost difference 'm
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自制半成品 Self-manufactured goods J,Ki2'=
库存商品 Finished goods pX_
商品进销差价 Difference between purchase & sales of commodities [^
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委托加工物资 Consigned processiong material 6>)fNCe`
委托代销商品 Consignment-out iTinZ!Ut
受托代销商品 Consignment-in :=B.)]F.)
分期收款发出商品 Goods on instalment sales [k$GUU,jY
存货跌价准备 Provision for obsolete stocks &
^$@LH3
待摊费用 Prepaid expenses edMCj
待处理流动资产损益 Unsettled G/L on current assets pl>b 6 |
待处理固定资产损益 Unsettled G/L on fixed assets ^dpM2$J
委托贷款-本金 Consignment loan - principle =wX;OK|U(^
委托贷款-利息 Consignment loan - interest f4p*!e
委托贷款-减值准备 Consignment loan - provision wK2$hsq
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固定资产-房屋建筑物 Fixed assets - Buildings |6Y:W$7k
固定资产-机器设备 Fixed assets - Plant and machinery ^P9mJ:
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (n k g
固定资产-运输设备 Fixed assets - Automobiles ~+' f[
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累计折旧 Accumulated depreciation ) 'xyK
固定资产减值准备 Impairment of fixed assets +~V_^-JG&
工程物资-专用材料 Project material - specific materials >l 0aME@-0
工程物资-专用设备 Project material - specific equipment _-vlN
工程物资-预付大型设备款 Project material - prepaid for equipment bR7tmJ[)Z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _qE9]mU
在建工程 Construction in progress 9C \}bT
在建工程减值准备 Impairment of construction in progress >c0leT
固定资产清理 Disposal of fixed assets _zDS-e@
无形资产-专利权 Intangible assets - patent = -oP,$k
无形资产-非专利技术 Intangible assets - industrial property and know-how dlo`](5m
无形资产-商标权 Intangible assets - trademark rights 1?QVtfwY
无形资产-土地使用权 Intangible assets - land use rights 3YLK?X8
无形资产-商誉 Intangible assets - goodwill P.>fkO1\
无形资产减值准备 Impairment of intangible assets 8(n>99VVK
长期待摊费用 Deferred assets [,Ul
未确认融资费用 Unrecognized finance fees B-LV/WJ_
其他长期资产 Other long term assets p8 S~`fjV
递延税款借项 Deferred assets debits _kBmKE
应付票据 Notes payable ?xwi2<zz
应付帐款 Trade creditors 3DO*kM1s@
预收帐款 Adanvances from customers K_+M?ap_
代销商品款 Consignment-in payables fP<==DK
其他应交款 Other payable to government \'=svJ
其他应付款 Other creditors =A5i84y.2u
应付股利 Proposed dividends _8$xsj4_
待转资产价值 Donated assets <&[`
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预计负债 Accrued liabilities O_ r-(wE4
应付短期债券 Short-term debentures payable dUB;ZB7
其他流动负债 Other current liabilities :Jyr^0`J
预提费用 Accrued expenses Bj{J&{
应付工资 Payroll payable z@UH[>^gj
应付福利费 Welfare payable \
3E%6L
短期借款-抵押借款 Bank loans - Short term - pledged lFuW8G,-f@
短期借款-信用借款 Bank loans - Short term - credit ]foS.D,
短期借款-担保借款 Bank loans - Short term - guaranteed roZn{+f
一年内到期长期借款 Long term loans due within one year *As"U99(
一年内到期长期应付款 Long term payable due within one year L__{U_p
长期借款 Bank loans - Long term .K
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应付债券-债券面值 Bond payable - Par value 4%}iKoT
应付债券-债券溢价 Bond payable - Excess KOR*y(* 8
应付债券-债券折价 Bond payable - Discount &u9,|n]O9
应付债券-应计利息 Bond payable - Accrued interest WMKxGZg"
长期应付款 Long term payable I[A<e]uK
专项应付款 Specific payable !JdZ0l
其他长期负债 Other long term liabilities ,^C
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应交税金-所得税 Tax payable - income tax !}|'1HIC
应交税金-增值税 Tax payable - VAT |9i
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应交税金-营业税 Tax payable - business tax !gyW15z'
应交税金-消费税 Tax payable - consumable tax (Qw >P42J
应交税金-其他 Tax payable - others :
HU|BJ>
递延税款贷项 Deferred taxation credit ~rrl"a>
股本 Share capital .HTRvE`X
已归还投资 Investment returned y+^KVEw
利润分配-其他转入 Profit appropriation - other transfer in 7&etnQJ{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &9gI?b8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,4,Bc<
利润分配-提取储备基金 Profit appropriation - reserve fund rLeQBp'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zBca$Vp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A~{vja0?
利润分配-利润归还投资 Profit appropriation - return investment by profit k{!9f=^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \1?'JdN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EFU)0IAL[
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y:zNf?6&
期初未分配利润 Retained earnings, beginning of the year ) F -8
资本公积-股本溢价 Capital surplus - share premium v"Bm4+c&0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P7X3>5<;q
资本公积-接受现金捐赠 Capital surplus - cash donation '4GN%xi
资本公积-股权投资准备 Capital surplus - investment reserve 1e9~):C~W
资本公积-拨款转入 Capital surplus - subsidiary ',+Zqog92
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \u6.*w5TI
资本公积-其他 Capital surplus - others asQ^33g z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AH#a+<;a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |d\1xTBLp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A]%*ye"NT
盈余公积-储备基金 Surplus reserve - reserve fund `)8SIx
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6*1f -IbV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )~xH!%4F
主营业务收入 Sales m+dQBsz\
主营业务成本 Cost of sales //3fgol
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主营业务税金及附加 Sales tax mDt!b6N/
营业费用 Operating expenses -oZw+ge}
管理费用 General and administrative expenses
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财务费用 Financial expenses :rk6Stn$z
投资收益 Investment income .i;?8?
其他业务收入 Other operating income 7#&Q-3\:
营业外收入 Non-operating income h8k\~/iJ
补贴收入 Subsidy income `S3)uV]I
其他业务支出 Other operating expenses xqDz*V/mD
营业外支出 Non-operating expenses ^\S~rW.3_
所得税 Income tax <h|&7
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