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 。 B4%W,F:@
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现金 Cash in hand I?gbu@o
银行存款 Cash in bank z@ 2NAC
其他货币资金-外埠存款Other monetary assets - cash in other cities bLg1Dd7Q
其他货币资金-银行本票 Other monetary assets - cashier‘s check x(A.^Yz
其他货币资金-银行汇票 Other monetary assets - bank draft &}<IR\ci
其他货币资金-信用卡 Other monetary assets - credit cards u7K0m!
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit C.eZcNJG
其他货币资金-存出投资款 Other monetary assets - cash for investment D?$f[+
短期投资-股票投资 Investments - Short term - stocks RaR$lcG+iY
短期投资-债券投资 Investments - Short term - bonds :7'anj
短期投资-基金投资 Investments - Short term - funds >
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短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment i9Qx{f88
长期股权投资-股票投资 Long term equity investment - stocks rLVS#M#&e>
长期股权投资-其他股权投资 Long term equity investment - others ^vUdf.n9
长期债券投资-债券投资 Long term securities investemnt - bonds =73wngw
长期债券投资-其他债权投资 Long term securities investment - others v
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长期投资减值准备 Provision for long-term investment dbw`E"g
应收票据 Notes receivable 4q2aVm
应收股利 Dividends receivable krgsmDi7
应收利息 Interest receivable _("{fJ,A
应收帐款 Trade debtors _ 95V"h
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors JVRK\A|R
预付帐款 Prepayment ?g1%-F+
应收补贴款 Allowance receivable n<MH\.!tM
其他应收款 Other debtors C Z|R-ky6p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors tcfUhSz,I
其他流动资产 Other current assets J*.qiUAgW
物资采购 Purchase dLLF#N
原材料 Raw materials vO 3fAB
包装物 Packing materials VK8 5A
低值易耗品 Low value consumbles 9k1n-p
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材料成本差异 Material cost difference ^$VOC>>9
自制半成品 Self-manufactured goods Rh iiQ
库存商品 Finished goods {A{=RPL
商品进销差价 Difference between purchase & sales of commodities ^b'[81%
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out 7tJPjp4l
受托代销商品 Consignment-in 0EOpK%{
分期收款发出商品 Goods on instalment sales ZhW>H
存货跌价准备 Provision for obsolete stocks bX8Bn0#a+
待摊费用 Prepaid expenses qm2
待处理流动资产损益 Unsettled G/L on current assets rk
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待处理固定资产损益 Unsettled G/L on fixed assets ~u3E+w
委托贷款-本金 Consignment loan - principle F]xo *
委托贷款-利息 Consignment loan - interest ,u/GA<'#M
委托贷款-减值准备 Consignment loan - provision u9 J;OsnHK
固定资产-房屋建筑物 Fixed assets - Buildings sa{X.}i%E
固定资产-机器设备 Fixed assets - Plant and machinery 42mdak}\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures `8EHhN;
固定资产-运输设备 Fixed assets - Automobiles s/8>(-H#
累计折旧 Accumulated depreciation s J,:[
固定资产减值准备 Impairment of fixed assets \f.ceh;!
工程物资-专用材料 Project material - specific materials R["_Mff
工程物资-专用设备 Project material - specific equipment npZ=x-ce
工程物资-预付大型设备款 Project material - prepaid for equipment |,|b~>
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *22}b.)
在建工程 Construction in progress iXeywO2nP
在建工程减值准备 Impairment of construction in progress }sZme3*J[
固定资产清理 Disposal of fixed assets w`q):yXX
无形资产-专利权 Intangible assets - patent Gz@'W%6yaV
无形资产-非专利技术 Intangible assets - industrial property and know-how ki48]#p
无形资产-商标权 Intangible assets - trademark rights ;
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无形资产-土地使用权 Intangible assets - land use rights SnRk
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无形资产-商誉 Intangible assets - goodwill Srg`Tt]
无形资产减值准备 Impairment of intangible assets > -OQk"o
长期待摊费用 Deferred assets ?"\X46Gz;
未确认融资费用 Unrecognized finance fees HsO4C)/
其他长期资产 Other long term assets a~jM^b;VN
递延税款借项 Deferred assets debits ]25 x X
应付票据 Notes payable A46Xei:Ow
应付帐款 Trade creditors jw]~g+x#$
预收帐款 Adanvances from customers F<VoPqHq
代销商品款 Consignment-in payables \hoYQK j
其他应交款 Other payable to government %i:S
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其他应付款 Other creditors 0x*L"HD
应付股利 Proposed dividends 0P_qtS
待转资产价值 Donated assets q3<Pb,Z
预计负债 Accrued liabilities bd_&=VLTC
应付短期债券 Short-term debentures payable
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其他流动负债 Other current liabilities FMhSHa/B
预提费用 Accrued expenses
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应付工资 Payroll payable v47Y7s:uQ
应付福利费 Welfare payable )OpB\k
短期借款-抵押借款 Bank loans - Short term - pledged [9Q}e;T
短期借款-信用借款 Bank loans - Short term - credit p'tB4V qT
短期借款-担保借款 Bank loans - Short term - guaranteed ~ (I'm[
一年内到期长期借款 Long term loans due within one year !36jtKdM
一年内到期长期应付款 Long term payable due within one year *z&m=G\
长期借款 Bank loans - Long term D-JG0.@
应付债券-债券面值 Bond payable - Par value !N ua
应付债券-债券溢价 Bond payable - Excess z)*7LI
应付债券-债券折价 Bond payable - Discount C7:;<<"P
应付债券-应计利息 Bond payable - Accrued interest VPBlU
长期应付款 Long term payable os9X)G
专项应付款 Specific payable J=Q?_$xb}
其他长期负债 Other long term liabilities @
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应交税金-所得税 Tax payable - income tax ancs
应交税金-增值税 Tax payable - VAT +X
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应交税金-营业税 Tax payable - business tax b+7
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应交税金-消费税 Tax payable - consumable tax 5'*v
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应交税金-其他 Tax payable - others rXgU*3RG
递延税款贷项 Deferred taxation credit v 9\
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股本 Share capital jg%HaA<zO
已归还投资 Investment returned vy&q7EX<i
利润分配-其他转入 Profit appropriation - other transfer in 4AA3D!$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /a@gE^TM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <O+T
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利润分配-提取储备基金 Profit appropriation - reserve fund <Wqk5mR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RHe'L36W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 98O0M#|d
利润分配-利润归还投资 Profit appropriation - return investment by profit NFxs4:]
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ':Avh|q3N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gK7bP'S8H
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d'y\~M9(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fdk]i/*)
期初未分配利润 Retained earnings, beginning of the year 8y:c3jzP_
资本公积-股本溢价 Capital surplus - share premium iY_E"$}P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A|Z'\D0
资本公积-接受现金捐赠 Capital surplus - cash donation j6@5"wx
资本公积-股权投资准备 Capital surplus - investment reserve "eRf3Q7w:
资本公积-拨款转入 Capital surplus - subsidiary UM[<v9NWE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n^kszIu~
资本公积-其他 Capital surplus - others X=_`$
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [(Jj@HlP6T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E6
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `*Ar6
盈余公积-储备基金 Surplus reserve - reserve fund WJD1U?`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4O
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment LNm{}VJ%
主营业务收入 Sales n\CQ-*;l
主营业务成本 Cost of sales $;@LPE
主营业务税金及附加 Sales tax 3JnBKh\n
营业费用 Operating expenses >M1m(u84#
管理费用 General and administrative expenses AC'$~4
财务费用 Financial expenses 8}5dyn{cvE
投资收益 Investment income ;ndsq[k>
其他业务收入 Other operating income
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营业外收入 Non-operating income q].n1w[
补贴收入 Subsidy income _@-D/g
其他业务支出 Other operating expenses [ vWcQ6m
营业外支出 Non-operating expenses $mS]K!\
所得税 Income tax HZ>8@AVa\
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