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 。 3DX*gsx(
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现金 Cash in hand CZwXTHe
银行存款 Cash in bank ZDJ`qJ8V
其他货币资金-外埠存款Other monetary assets - cash in other cities P= BZ+6DS
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4i;{!sT
其他货币资金-银行汇票 Other monetary assets - bank draft Y1\ }5k{>
其他货币资金-信用卡 Other monetary assets - credit cards 4\N;2N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Pbn*_/H
其他货币资金-存出投资款 Other monetary assets - cash for investment +.PxzL3?
短期投资-股票投资 Investments - Short term - stocks rBzuKQK}J
短期投资-债券投资 Investments - Short term - bonds k
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短期投资-基金投资 Investments - Short term - funds eb\K "ec"
短期投资-其他投资 Investments - Short term - others /U*C\ xMm
短期投资跌价准备 Provision for short-term investment )AtD}HEv
长期股权投资-股票投资 Long term equity investment - stocks !PlEO 2at
长期股权投资-其他股权投资 Long term equity investment - others EWhK0Vej=
长期债券投资-债券投资 Long term securities investemnt - bonds F
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长期债券投资-其他债权投资 Long term securities investment - others 3*XNV
长期投资减值准备 Provision for long-term investment q9K)Xk$LF
应收票据 Notes receivable .hb:s,0mP
应收股利 Dividends receivable net@j#}j-
应收利息 Interest receivable xIW3={b 3
应收帐款 Trade debtors wU36sCo
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <$$yw=ef
预付帐款 Prepayment H2 {+)
应收补贴款 Allowance receivable ?p{Nwl#
其他应收款 Other debtors s\(k<Ks
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h2A <" w
其他流动资产 Other current assets m9WDT
物资采购 Purchase :S83vE81WK
原材料 Raw materials ?!:ha;n
包装物 Packing materials \:'/'^=#|
低值易耗品 Low value consumbles Q8tL[>Xt
材料成本差异 Material cost difference U}[d_f
自制半成品 Self-manufactured goods NNR`!Pty
库存商品 Finished goods | j`@eF/"
商品进销差价 Difference between purchase & sales of commodities 8'[7
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委托加工物资 Consigned processiong material ua$GNm
委托代销商品 Consignment-out f}ji?p
受托代销商品 Consignment-in OZF
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分期收款发出商品 Goods on instalment sales .G.0WR/2
存货跌价准备 Provision for obsolete stocks 9&2O9Nz6
待摊费用 Prepaid expenses ]cWUZ{puRB
待处理流动资产损益 Unsettled G/L on current assets U$.@]F4&
待处理固定资产损益 Unsettled G/L on fixed assets g)[V(yWu
委托贷款-本金 Consignment loan - principle 4[r0G+
委托贷款-利息 Consignment loan - interest 'F3f+YD
委托贷款-减值准备 Consignment loan - provision 10~k2{
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固定资产-房屋建筑物 Fixed assets - Buildings ?
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固定资产-机器设备 Fixed assets - Plant and machinery }eU*(
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kZ
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固定资产-运输设备 Fixed assets - Automobiles 7kLz[N6Ll
累计折旧 Accumulated depreciation /{l$sBUL
固定资产减值准备 Impairment of fixed assets `2WFk8) F
工程物资-专用材料 Project material - specific materials t#})Awy^R
工程物资-专用设备 Project material - specific equipment ]@c+]{
工程物资-预付大型设备款 Project material - prepaid for equipment ^ogt+6c
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 286;=rN]*
在建工程 Construction in progress bHYy }weZ
在建工程减值准备 Impairment of construction in progress LgU_LcoM*
固定资产清理 Disposal of fixed assets F#Ryu~,"
无形资产-专利权 Intangible assets - patent 8 +/rlHp
无形资产-非专利技术 Intangible assets - industrial property and know-how bdrg(d6
无形资产-商标权 Intangible assets - trademark rights %D34/=(X
无形资产-土地使用权 Intangible assets - land use rights S(lO(gY
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets G@\1E+Ip
长期待摊费用 Deferred assets %6,SKg p
未确认融资费用 Unrecognized finance fees +F` S>U
其他长期资产 Other long term assets ;-lXU0}&
递延税款借项 Deferred assets debits Wx}8T[A}
应付票据 Notes payable X1|njJGO1
应付帐款 Trade creditors qp}
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预收帐款 Adanvances from customers %QGC8Tz
代销商品款 Consignment-in payables \;3~a9q%
其他应交款 Other payable to government |Nn)m
其他应付款 Other creditors rig,mv
应付股利 Proposed dividends M61xPq8y5
待转资产价值 Donated assets Su7?;Oh/yI
预计负债 Accrued liabilities _$YkM,
应付短期债券 Short-term debentures payable y/{fX(aV
其他流动负债 Other current liabilities cWaSn7p !X
预提费用 Accrued expenses [Cz-i
应付工资 Payroll payable u#$]?($}d
应付福利费 Welfare payable ~{g [<Qi
短期借款-抵押借款 Bank loans - Short term - pledged @7]yl&LZ
短期借款-信用借款 Bank loans - Short term - credit 4<Utmr
短期借款-担保借款 Bank loans - Short term - guaranteed Tod&&T'UW
一年内到期长期借款 Long term loans due within one year h$>-.-
一年内到期长期应付款 Long term payable due within one year HGs $*
长期借款 Bank loans - Long term 85:=4N%
应付债券-债券面值 Bond payable - Par value ?m}s4a
应付债券-债券溢价 Bond payable - Excess @[<><uTH
应付债券-债券折价 Bond payable - Discount _Xc8Yg }`
应付债券-应计利息 Bond payable - Accrued interest M*, -zGr
长期应付款 Long term payable OJuG~euy
专项应付款 Specific payable KNvZm;Q6
其他长期负债 Other long term liabilities .m,_N@,
应交税金-所得税 Tax payable - income tax hHGoP0/o
应交税金-增值税 Tax payable - VAT ^R7lom.
应交税金-营业税 Tax payable - business tax EF[@$j
应交税金-消费税 Tax payable - consumable tax -`kW&I0
应交税金-其他 Tax payable - others 9@(PWz=`?
递延税款贷项 Deferred taxation credit x7&B$.>3
股本 Share capital wr/"yQA]
已归还投资 Investment returned |O|
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利润分配-其他转入 Profit appropriation - other transfer in x.
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve XK3tgaH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DS(}<HK{
利润分配-提取储备基金 Profit appropriation - reserve fund 8B
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *SDs;kg
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B$fPgW-
利润分配-利润归还投资 Profit appropriation - return investment by profit DFB@O|JL
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *=/ { HvJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DrUO-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &tLgG4pd
期初未分配利润 Retained earnings, beginning of the year TOB-aAO
资本公积-股本溢价 Capital surplus - share premium mI-]/:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S]e|"n~@
资本公积-接受现金捐赠 Capital surplus - cash donation }(J}f)
资本公积-股权投资准备 Capital surplus - investment reserve JxdDC^> 0
资本公积-拨款转入 Capital surplus - subsidiary {l1.2!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A Ru2W1g
资本公积-其他 Capital surplus - others TCwFPlF|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve en4k/w_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y1eWpPJa
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6
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盈余公积-储备基金 Surplus reserve - reserve fund n?!">G
盈余公积-企业发展基金 Surplus reserve - enterprise development fund u^+7hkk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 58tARL Dr
主营业务收入 Sales Ha0M)
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主营业务成本 Cost of sales RNEp4x
主营业务税金及附加 Sales tax Z*]
9E^
营业费用 Operating expenses ,F8 Yn5h
管理费用 General and administrative expenses ;40/yl3r3[
财务费用 Financial expenses mW(W\'~_~
投资收益 Investment income FF`T\&u
其他业务收入 Other operating income :1.L}4"gg
营业外收入 Non-operating income `_Zg3_K.dS
补贴收入 Subsidy income 36&e.3/#
其他业务支出 Other operating expenses F4-$~v@
营业外支出 Non-operating expenses ^+>laOzC`8
所得税 Income tax .GPT!lDc
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