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 。 OC\cN%qlw
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现金 Cash in hand }g[Hi`
银行存款 Cash in bank ?DnQU"_$
其他货币资金-外埠存款Other monetary assets - cash in other cities T8x /&g''
其他货币资金-银行本票 Other monetary assets - cashier‘s check Zjs,R{
其他货币资金-银行汇票 Other monetary assets - bank draft U@(8)[?nxn
其他货币资金-信用卡 Other monetary assets - credit cards mM_
gOd
其他货币资金-信用证保证金 Other monetary assets - L/C deposit nhd.c2t\
其他货币资金-存出投资款 Other monetary assets - cash for investment *Tmqs@L
短期投资-股票投资 Investments - Short term - stocks RusiCo!r
短期投资-债券投资 Investments - Short term - bonds vY[u;VU
短期投资-基金投资 Investments - Short term - funds 6vzvH
短期投资-其他投资 Investments - Short term - others - 8jlh
短期投资跌价准备 Provision for short-term investment [~;wCW,1
长期股权投资-股票投资 Long term equity investment - stocks ;#*.@Or@Ah
长期股权投资-其他股权投资 Long term equity investment - others {yi!vw
长期债券投资-债券投资 Long term securities investemnt - bonds >z,Y%A
长期债券投资-其他债权投资 Long term securities investment - others .I>CL4_
长期投资减值准备 Provision for long-term investment ]n$ v ^
应收票据 Notes receivable s"8z q;)
应收股利 Dividends receivable =CL,+
应收利息 Interest receivable h,]lN'JG{
应收帐款 Trade debtors 0|4R8Dh*-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [T,Df&
预付帐款 Prepayment ONc#d'-L
应收补贴款 Allowance receivable O_5;?$[m
其他应收款 Other debtors jASK!3pY
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors e`5:46k|
其他流动资产 Other current assets U)3?&9H
物资采购 Purchase kjSzuqB
原材料 Raw materials t=[/
L]!
包装物 Packing materials Yt r*"-
低值易耗品 Low value consumbles P)ne^_
材料成本差异 Material cost difference C3 m_sv#e
自制半成品 Self-manufactured goods dO-Zj#%7z8
库存商品 Finished goods <FN+
商品进销差价 Difference between purchase & sales of commodities =E~_F>SD
委托加工物资 Consigned processiong material ~\%H0.P6
委托代销商品 Consignment-out ?w)A`G_
受托代销商品 Consignment-in p%OVl[^jp
分期收款发出商品 Goods on instalment sales jank<Q&w
存货跌价准备 Provision for obsolete stocks ~0vNs2D,S
待摊费用 Prepaid expenses A~LTi
待处理流动资产损益 Unsettled G/L on current assets *LvdrPxU=
待处理固定资产损益 Unsettled G/L on fixed assets T{BGg
委托贷款-本金 Consignment loan - principle i-x/h-
委托贷款-利息 Consignment loan - interest O /h1ew
委托贷款-减值准备 Consignment loan - provision BpF}H^V-
固定资产-房屋建筑物 Fixed assets - Buildings q z!^<
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固定资产-机器设备 Fixed assets - Plant and machinery 0BOL0<Wq
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,yi@?lc
固定资产-运输设备 Fixed assets - Automobiles eJEcLK3u
累计折旧 Accumulated depreciation V{rQ@7SE
固定资产减值准备 Impairment of fixed assets 4XeO^#
工程物资-专用材料 Project material - specific materials ikPr>
工程物资-专用设备 Project material - specific equipment #;"lBqxY`
工程物资-预付大型设备款 Project material - prepaid for equipment BJsN~`=r
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r&XxF>
在建工程 Construction in progress w *o _s
在建工程减值准备 Impairment of construction in progress %\%&1
固定资产清理 Disposal of fixed assets \,`iu=YZv
无形资产-专利权 Intangible assets - patent Q2!RFtXV
无形资产-非专利技术 Intangible assets - industrial property and know-how +H!aE}
无形资产-商标权 Intangible assets - trademark rights d-]!aFj|U
无形资产-土地使用权 Intangible assets - land use rights @_h=,g#@
无形资产-商誉 Intangible assets - goodwill \9}-5
无形资产减值准备 Impairment of intangible assets H#bu3*'
长期待摊费用 Deferred assets X d&oERJj
未确认融资费用 Unrecognized finance fees =1mIk0H`
其他长期资产 Other long term assets W'Qy4bl7C
递延税款借项 Deferred assets debits H
A0yX?f]
应付票据 Notes payable W#9LK
Jj
应付帐款 Trade creditors M/}i7oS]
预收帐款 Adanvances from customers _Aw-{HE'
代销商品款 Consignment-in payables o:Tpd 0F
其他应交款 Other payable to government cP0(Q+i7
其他应付款 Other creditors QwI HEmdM
应付股利 Proposed dividends o1Wf#Zq
待转资产价值 Donated assets ?j}
Fxr
预计负债 Accrued liabilities w1= f\
应付短期债券 Short-term debentures payable 'EkjySZ]F{
其他流动负债 Other current liabilities C7Hgzc|U
预提费用 Accrued expenses yLt>OA<X
应付工资 Payroll payable BagV
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应付福利费 Welfare payable Aac7km
短期借款-抵押借款 Bank loans - Short term - pledged 6 x8lnXtA
短期借款-信用借款 Bank loans - Short term - credit ~@iYP/=/Q
短期借款-担保借款 Bank loans - Short term - guaranteed :NWrbfz
一年内到期长期借款 Long term loans due within one year j,N,WtE
一年内到期长期应付款 Long term payable due within one year FFf
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长期借款 Bank loans - Long term JWQ.Efe
应付债券-债券面值 Bond payable - Par value 8p~|i97W]!
应付债券-债券溢价 Bond payable - Excess zc>LwX}<
应付债券-债券折价 Bond payable - Discount g^:7mG6C
应付债券-应计利息 Bond payable - Accrued interest e?dR'*-z
长期应付款 Long term payable ;B"S*wYMN
专项应付款 Specific payable 46c0;E\9
其他长期负债 Other long term liabilities hQDl&A
应交税金-所得税 Tax payable - income tax hx@E,
应交税金-增值税 Tax payable - VAT 1ka58_^
应交税金-营业税 Tax payable - business tax $H7T|`WI.,
应交税金-消费税 Tax payable - consumable tax &>hln<a>
应交税金-其他 Tax payable - others 0"`|f0}c
递延税款贷项 Deferred taxation credit c
A+O]",}
股本 Share capital 5VlF\-
已归还投资 Investment returned BctU`.
利润分配-其他转入 Profit appropriation - other transfer in Oxh.&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2iWxx:e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `Zz;[<*<
利润分配-提取储备基金 Profit appropriation - reserve fund `VRt{p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &4Y@-;REt
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y1Yrf,E
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利润分配-利润归还投资 Profit appropriation - return investment by profit /909ED+)>9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %XZdz=B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +*$@ K'VL
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uj~
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z`'&yG;U
期初未分配利润 Retained earnings, beginning of the year P.]O8r
资本公积-股本溢价 Capital surplus - share premium 0bR})}a+Yg
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }Ym~[S*x
资本公积-接受现金捐赠 Capital surplus - cash donation 4m/L5
W:K
资本公积-股权投资准备 Capital surplus - investment reserve 2aW"t.[j
资本公积-拨款转入 Capital surplus - subsidiary @*~cmf&FIQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5> =Ia@I
资本公积-其他 Capital surplus - others irzWk3@:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )Ft>X9$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >J@hqW
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ILXV yU
盈余公积-储备基金 Surplus reserve - reserve fund /%h<^YDBf
盈余公积-企业发展基金 Surplus reserve - enterprise development fund l":Z. J
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {@<EVw
主营业务收入 Sales KEvT."t
主营业务成本 Cost of sales ~ny4Ay$#
主营业务税金及附加 Sales tax 8E\6RjM
营业费用 Operating expenses lnRbvulH
管理费用 General and administrative expenses n4Eqm33
财务费用 Financial expenses Kl
k[h
投资收益 Investment income ,W~a%8*
其他业务收入 Other operating income NxQ+z^o\
营业外收入 Non-operating income Nn|~:9#
补贴收入 Subsidy income a`uHkRX
)U
其他业务支出 Other operating expenses !l1ycQM
营业外支出 Non-operating expenses % wS5m#n
所得税 Income tax EU-=
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'-m )fWf