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 。 B=4xZJPy
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现金 Cash in hand k9V#=,K0
银行存款 Cash in bank mz|#K7:
其他货币资金-外埠存款Other monetary assets - cash in other cities 6c
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其他货币资金-银行本票 Other monetary assets - cashier‘s check PRR]DEz
其他货币资金-银行汇票 Other monetary assets - bank draft w=dTa5
其他货币资金-信用卡 Other monetary assets - credit cards ^)qOILn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit cO&(&*J r
其他货币资金-存出投资款 Other monetary assets - cash for investment -y@#
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短期投资-股票投资 Investments - Short term - stocks 2Hh5gD|>
短期投资-债券投资 Investments - Short term - bonds 0
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短期投资-基金投资 Investments - Short term - funds vlygS(Y_7
短期投资-其他投资 Investments - Short term - others =vd9mb-
短期投资跌价准备 Provision for short-term investment P(n_eIF-f
长期股权投资-股票投资 Long term equity investment - stocks }^ g6Y3\
长期股权投资-其他股权投资 Long term equity investment - others ?h7,q*rxk
长期债券投资-债券投资 Long term securities investemnt - bonds 12D>~#J
长期债券投资-其他债权投资 Long term securities investment - others *OX;ZQg0
长期投资减值准备 Provision for long-term investment XL10W ^
应收票据 Notes receivable &d!Q%
应收股利 Dividends receivable |%V-|\GJ~j
应收利息 Interest receivable n86=1G:%
应收帐款 Trade debtors i4Ps#R_wx
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors " R=,W{=
预付帐款 Prepayment |8DMj s()*
应收补贴款 Allowance receivable +2qCH^80
其他应收款 Other debtors L0sb[:'luz
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors nm8XHk]
其他流动资产 Other current assets cft'% IEs
物资采购 Purchase ^]{)gk8P~2
原材料 Raw materials ]J]~i[
包装物 Packing materials I1J/de,u
低值易耗品 Low value consumbles >[$j(k^
材料成本差异 Material cost difference a 8(mU%
自制半成品 Self-manufactured goods x{o&nhuk[S
库存商品 Finished goods P+9%(S)L3
商品进销差价 Difference between purchase & sales of commodities B&bQvdp
委托加工物资 Consigned processiong material j\/Rjn+:[
委托代销商品 Consignment-out JBvMe H5
受托代销商品 Consignment-in <i!:{'%
分期收款发出商品 Goods on instalment sales w~}*MsB
存货跌价准备 Provision for obsolete stocks `dGcjLsIz
待摊费用 Prepaid expenses F\)?Ntj)>@
待处理流动资产损益 Unsettled G/L on current assets r_p4pxs
待处理固定资产损益 Unsettled G/L on fixed assets oP%'8%tk
委托贷款-本金 Consignment loan - principle @v:p)|Ne;
委托贷款-利息 Consignment loan - interest W%&[gDp
委托贷款-减值准备 Consignment loan - provision bb@3%r|_<
固定资产-房屋建筑物 Fixed assets - Buildings aRc2#:~;
固定资产-机器设备 Fixed assets - Plant and machinery t>Ot)d
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures f@)GiLC'"
固定资产-运输设备 Fixed assets - Automobiles 3-%F)@n
累计折旧 Accumulated depreciation }O7!>T
固定资产减值准备 Impairment of fixed assets K:<0!C!
工程物资-专用材料 Project material - specific materials V1d{E 0lM
工程物资-专用设备 Project material - specific equipment zCuN8
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 %]KOxaf_z
在建工程 Construction in progress u3VSS4RG%
在建工程减值准备 Impairment of construction in progress 6u6,9VG,
固定资产清理 Disposal of fixed assets K+F]a]kld
无形资产-专利权 Intangible assets - patent ]ssX,1#Xh
无形资产-非专利技术 Intangible assets - industrial property and know-how 9_/dj"5
无形资产-商标权 Intangible assets - trademark rights vIK+18v7
无形资产-土地使用权 Intangible assets - land use rights v
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无形资产-商誉 Intangible assets - goodwill c]OK)i-{l
无形资产减值准备 Impairment of intangible assets q_GO;-b{
长期待摊费用 Deferred assets 7hq$vI%0
未确认融资费用 Unrecognized finance fees U~nW>WJ+.
其他长期资产 Other long term assets C5ia9LpRX
递延税款借项 Deferred assets debits '|jN!y^2p
应付票据 Notes payable :'+- %xUM
应付帐款 Trade creditors o4l=oY:'
预收帐款 Adanvances from customers aR@s.
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代销商品款 Consignment-in payables k O8W>
其他应交款 Other payable to government F Tk`Mq
其他应付款 Other creditors $HE ?B{
应付股利 Proposed dividends `;\<Fr
待转资产价值 Donated assets u
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预计负债 Accrued liabilities ky^u.+cZ
应付短期债券 Short-term debentures payable Mu>WS)1lS
其他流动负债 Other current liabilities l`M7a9*U
预提费用 Accrued expenses tAxS1<T4
应付工资 Payroll payable Gd:fh5u':
应付福利费 Welfare payable C3#mmiL-
短期借款-抵押借款 Bank loans - Short term - pledged 0+P[0
短期借款-信用借款 Bank loans - Short term - credit V]fsjpvlmr
短期借款-担保借款 Bank loans - Short term - guaranteed ~V:@4P
一年内到期长期借款 Long term loans due within one year :}[RDF?
一年内到期长期应付款 Long term payable due within one year s${|A=
长期借款 Bank loans - Long term mY& HK)
应付债券-债券面值 Bond payable - Par value O.+02C_*
应付债券-债券溢价 Bond payable - Excess \y\@=j
应付债券-债券折价 Bond payable - Discount Obl,Qa:5
应付债券-应计利息 Bond payable - Accrued interest wFHz<i!jr&
长期应付款 Long term payable YH
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专项应付款 Specific payable \'}? j- 8
其他长期负债 Other long term liabilities 9yA? 82)E
应交税金-所得税 Tax payable - income tax B?|url6h
应交税金-增值税 Tax payable - VAT ex}6(;7)O
应交税金-营业税 Tax payable - business tax G|,'6|$jE
应交税金-消费税 Tax payable - consumable tax x[w!buV0\
应交税金-其他 Tax payable - others EWX!:BKf
递延税款贷项 Deferred taxation credit JS:AHJSz
股本 Share capital 2uajK..b
已归还投资 Investment returned DFUW^0N
利润分配-其他转入 Profit appropriation - other transfer in d#OE) ,`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9b
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve aIsT"6A~{
利润分配-提取储备基金 Profit appropriation - reserve fund FJYc*l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ns/L./z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "7RnT3
利润分配-利润归还投资 Profit appropriation - return investment by profit hiM nU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?--EIA8mfp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r:QLO~l/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WXgGB[x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F\"`^`(O
期初未分配利润 Retained earnings, beginning of the year 6k%Lc4W
资本公积-股本溢价 Capital surplus - share premium 4a6WQVS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'A}@XGE:p
资本公积-接受现金捐赠 Capital surplus - cash donation p\&Lbu
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资本公积-股权投资准备 Capital surplus - investment reserve $w@0}5Q
资本公积-拨款转入 Capital surplus - subsidiary /GQN34RD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &|8R4l C|
资本公积-其他 Capital surplus - others N)tqjq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =iEQE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x6BO%1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xu+^41
盈余公积-储备基金 Surplus reserve - reserve fund *53@%9 {u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F4xXJ"vc
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ja_.{Zv
主营业务收入 Sales p+pBk$4
主营业务成本 Cost of sales |_ u
主营业务税金及附加 Sales tax wm<`0}
营业费用 Operating expenses 8U$(9X
管理费用 General and administrative expenses %x2_njDd
财务费用 Financial expenses c@xQ2&i
投资收益 Investment income <RFT W}f!
其他业务收入 Other operating income aGRD`ra
营业外收入 Non-operating income G7yR&x^
补贴收入 Subsidy income m+ww
其他业务支出 Other operating expenses dQkp &.
营业外支出 Non-operating expenses NUvHY:
所得税 Income tax rCTH 5"
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