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 。 vvF]g.,
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现金 Cash in hand ^<Zye>KO
银行存款 Cash in bank 9
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其他货币资金-外埠存款Other monetary assets - cash in other cities :~'R| l
其他货币资金-银行本票 Other monetary assets - cashier‘s check A }d\ND
其他货币资金-银行汇票 Other monetary assets - bank draft j>Cp4
其他货币资金-信用卡 Other monetary assets - credit cards r tH
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ->2m/d4a
其他货币资金-存出投资款 Other monetary assets - cash for investment 7,FhKTV1/
短期投资-股票投资 Investments - Short term - stocks `W2
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短期投资-债券投资 Investments - Short term - bonds @j=rSS
短期投资-基金投资 Investments - Short term - funds P9q ZjBS
短期投资-其他投资 Investments - Short term - others QZFH>,d
短期投资跌价准备 Provision for short-term investment CM;B{*En
长期股权投资-股票投资 Long term equity investment - stocks nTr{D&JS
长期股权投资-其他股权投资 Long term equity investment - others KB8_yo{y
长期债券投资-债券投资 Long term securities investemnt - bonds 3y yVI#
长期债券投资-其他债权投资 Long term securities investment - others wS+j^
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长期投资减值准备 Provision for long-term investment Gq{ );fq
应收票据 Notes receivable m=V69
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应收股利 Dividends receivable "/d
应收利息 Interest receivable Uac.8wQh
应收帐款 Trade debtors &)!4rABn
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 64t:
预付帐款 Prepayment a$$aM2.2
应收补贴款 Allowance receivable @# GS4I
其他应收款 Other debtors Jn"ya^~
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors VCa`|S?2
其他流动资产 Other current assets C%AN4Mo
物资采购 Purchase !nTI
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原材料 Raw materials 2j=HxE
包装物 Packing materials r>J%Eu/O
低值易耗品 Low value consumbles E6fs&
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods c6tH'oV
库存商品 Finished goods t]8nRZ1
商品进销差价 Difference between purchase & sales of commodities \Yr&vX/[p
委托加工物资 Consigned processiong material [I78<IJc
委托代销商品 Consignment-out @P<aTRy,f
受托代销商品 Consignment-in #&ayWef
分期收款发出商品 Goods on instalment sales z4JhLef %
存货跌价准备 Provision for obsolete stocks r}-vOPn`E
待摊费用 Prepaid expenses ,e;_
Vb
待处理流动资产损益 Unsettled G/L on current assets nf,Ez
待处理固定资产损益 Unsettled G/L on fixed assets Wcki=ac\v!
委托贷款-本金 Consignment loan - principle +.McC$!s
委托贷款-利息 Consignment loan - interest +<fT\Oq#
委托贷款-减值准备 Consignment loan - provision ~=?^v[T1
固定资产-房屋建筑物 Fixed assets - Buildings Z5,"KhB]
固定资产-机器设备 Fixed assets - Plant and machinery yQ| V7G
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ICzcV };$
固定资产-运输设备 Fixed assets - Automobiles o'
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累计折旧 Accumulated depreciation k\A4sj
固定资产减值准备 Impairment of fixed assets >Zh^,T={G
工程物资-专用材料 Project material - specific materials =h[;'v{
工程物资-专用设备 Project material - specific equipment |N:kf&]b
工程物资-预付大型设备款 Project material - prepaid for equipment p_CC KU
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8}?w%FsN#
在建工程 Construction in progress D;6C2>U~L
在建工程减值准备 Impairment of construction in progress 5Vlm?mPU
固定资产清理 Disposal of fixed assets %!]CP1S
无形资产-专利权 Intangible assets - patent Tfw5i,{
无形资产-非专利技术 Intangible assets - industrial property and know-how >Y;[+#H[
无形资产-商标权 Intangible assets - trademark rights rN`-ak
无形资产-土地使用权 Intangible assets - land use rights s"x(i
无形资产-商誉 Intangible assets - goodwill OZ}o||/Rc
无形资产减值准备 Impairment of intangible assets ;$FMOMR
长期待摊费用 Deferred assets <=@6UPsn2
未确认融资费用 Unrecognized finance fees BKQwF*<V
其他长期资产 Other long term assets LXm@h
递延税款借项 Deferred assets debits cX|(/h,
W/
应付票据 Notes payable #=#bv`
应付帐款 Trade creditors yDAvl+
预收帐款 Adanvances from customers $LOf2 kn
代销商品款 Consignment-in payables dm"|\7
其他应交款 Other payable to government C5=m~
其他应付款 Other creditors k]S`A,~
应付股利 Proposed dividends f!J?n]
待转资产价值 Donated assets yLQwG.,
预计负债 Accrued liabilities +q] kpkG!
应付短期债券 Short-term debentures payable ?6 "B4%7b
其他流动负债 Other current liabilities "O8iO!:
预提费用 Accrued expenses bDnT><eH
应付工资 Payroll payable [>|6qY$D
应付福利费 Welfare payable OhTd>~R`<
短期借款-抵押借款 Bank loans - Short term - pledged DiSU\?N2'
短期借款-信用借款 Bank loans - Short term - credit
bRI `ZT0
短期借款-担保借款 Bank loans - Short term - guaranteed 3q.HZfN~
一年内到期长期借款 Long term loans due within one year % E8s>D
一年内到期长期应付款 Long term payable due within one year .cs4AWml<
长期借款 Bank loans - Long term QPKY9.Rvv
应付债券-债券面值 Bond payable - Par value s(y=u >
应付债券-债券溢价 Bond payable - Excess #ib?6=sPC
应付债券-债券折价 Bond payable - Discount a6hDw'8!
应付债券-应计利息 Bond payable - Accrued interest LNM#\fb
长期应付款 Long term payable IQ5'4zQg=
专项应付款 Specific payable |] ]Rp
其他长期负债 Other long term liabilities /<CgSW}
应交税金-所得税 Tax payable - income tax ;;mr?'R
应交税金-增值税 Tax payable - VAT +7j7zpw
应交税金-营业税 Tax payable - business tax Z=^~]Mfa
应交税金-消费税 Tax payable - consumable tax d%#5roR4<
应交税金-其他 Tax payable - others {emym$we
递延税款贷项 Deferred taxation credit TCK<IZKLqK
股本 Share capital '@WS7`
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已归还投资 Investment returned AP0z~e
利润分配-其他转入 Profit appropriation - other transfer in XT{ukE
vDR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UGQHwz
利润分配-提取储备基金 Profit appropriation - reserve fund `9Q O'^)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >!%+)
利润分配-利润归还投资 Profit appropriation - return investment by profit X"S")BQ
q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vd0uI#g%#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JF(&+\i<p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends < [q{0,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d+%Rg\v
期初未分配利润 Retained earnings, beginning of the year )u
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资本公积-股本溢价 Capital surplus - share premium N==Y]Z$G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8-FW'bA
资本公积-接受现金捐赠 Capital surplus - cash donation 0134mw%jk
资本公积-股权投资准备 Capital surplus - investment reserve B0m2SUC,H
资本公积-拨款转入 Capital surplus - subsidiary ShJBOaE; -
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :F
pt>g
资本公积-其他 Capital surplus - others C@rIyBj1g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
P5`BrY,hZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _dwJ; j`2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oTk?a!Q
盈余公积-储备基金 Surplus reserve - reserve fund R&MetQ~-{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0w?G&jjNtM
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %D E_kwL
主营业务收入 Sales (XQ:f|(
主营业务成本 Cost of sales gS.,V!#t
主营业务税金及附加 Sales tax sEcg;LFp
营业费用 Operating expenses +H
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管理费用 General and administrative expenses oZw #]Q@
财务费用 Financial expenses \
6 :7
投资收益 Investment income M6z$*?<
其他业务收入 Other operating income SAokW,
营业外收入 Non-operating income S
H;:bLk_
补贴收入 Subsidy income B\6%.R
其他业务支出 Other operating expenses P5oYv
营业外支出 Non-operating expenses b}Wm-]|+
所得税 Income tax z{A~d
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