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 。 yJ&`@gB
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现金 Cash in hand q^_PR|
银行存款 Cash in bank >wpC45n)9N
其他货币资金-外埠存款Other monetary assets - cash in other cities T.sib&R
其他货币资金-银行本票 Other monetary assets - cashier‘s check &O5W
其他货币资金-银行汇票 Other monetary assets - bank draft dt(#|8i%
其他货币资金-信用卡 Other monetary assets - credit cards ,5_Hen=PI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit O!D0hW4
其他货币资金-存出投资款 Other monetary assets - cash for investment ']hB_4v
短期投资-股票投资 Investments - Short term - stocks ;r_YEPlZ
短期投资-债券投资 Investments - Short term - bonds Wa{>R2h\
短期投资-基金投资 Investments - Short term - funds aAr gKM f
短期投资-其他投资 Investments - Short term - others F`$V H^%V
短期投资跌价准备 Provision for short-term investment <I{)p;u1
长期股权投资-股票投资 Long term equity investment - stocks f@%H"8w!
长期股权投资-其他股权投资 Long term equity investment - others !kl9X-IiI
长期债券投资-债券投资 Long term securities investemnt - bonds 1h.N
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长期债券投资-其他债权投资 Long term securities investment - others q.l"Y#d
长期投资减值准备 Provision for long-term investment jcWv&u|
应收票据 Notes receivable w7?&eF(w(
应收股利 Dividends receivable R)3P"sGuN
应收利息 Interest receivable `H5n_km
应收帐款 Trade debtors EhkvC>y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |[tlR`A $
预付帐款 Prepayment f<V#Yc(U}
应收补贴款 Allowance receivable "?Eh_Dw
其他应收款 Other debtors JwNG`MGc
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors yu'2
其他流动资产 Other current assets Jbud_.h9
物资采购 Purchase 3:f<cy
原材料 Raw materials ztNm,1pnQ
包装物 Packing materials LP8Stj JP
低值易耗品 Low value consumbles a3wTcp "r
材料成本差异 Material cost difference J1^6p*]GX
自制半成品 Self-manufactured goods 4 |ryt4B
库存商品 Finished goods lH6zZ8rh
商品进销差价 Difference between purchase & sales of commodities d?RKobk
委托加工物资 Consigned processiong material w
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委托代销商品 Consignment-out uM\(#jZ
受托代销商品 Consignment-in 7T]}<aK<c[
分期收款发出商品 Goods on instalment sales dcMWCK
存货跌价准备 Provision for obsolete stocks $q]:m+Fm
待摊费用 Prepaid expenses 30(O]@f~
待处理流动资产损益 Unsettled G/L on current assets 7(m4,l+(
待处理固定资产损益 Unsettled G/L on fixed assets ,!BiB*
委托贷款-本金 Consignment loan - principle (%huWW
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委托贷款-利息 Consignment loan - interest ;O*y$|+PA
委托贷款-减值准备 Consignment loan - provision Kf<-PA
固定资产-房屋建筑物 Fixed assets - Buildings T#.5F7$u
固定资产-机器设备 Fixed assets - Plant and machinery P#/k5]g
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {%$eq{~m
固定资产-运输设备 Fixed assets - Automobiles w`
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累计折旧 Accumulated depreciation 85rXm*Df
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment }JXAG/<
工程物资-预付大型设备款 Project material - prepaid for equipment }[P1Va[!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8}3dwr;-
在建工程 Construction in progress *~F\k):>
在建工程减值准备 Impairment of construction in progress gdupG
固定资产清理 Disposal of fixed assets .]+oE$,!
无形资产-专利权 Intangible assets - patent zPp?D_t
无形资产-非专利技术 Intangible assets - industrial property and know-how #>+O=YO
无形资产-商标权 Intangible assets - trademark rights U[/k=}76
无形资产-土地使用权 Intangible assets - land use rights VC
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无形资产-商誉 Intangible assets - goodwill b[<zT[.:
无形资产减值准备 Impairment of intangible assets Y_3{\g|x
长期待摊费用 Deferred assets Bb^CukS:
未确认融资费用 Unrecognized finance fees fRp+-QvE
其他长期资产 Other long term assets TFbMrIF
递延税款借项 Deferred assets debits Y/1KvF4)k
应付票据 Notes payable #<V/lPz+
应付帐款 Trade creditors *{t{/^'y
预收帐款 Adanvances from customers @EZ@X/8{&
代销商品款 Consignment-in payables ^EGe%Fq*x]
其他应交款 Other payable to government CO e"te
其他应付款 Other creditors 3fJGJW!zu
应付股利 Proposed dividends /3F4t
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待转资产价值 Donated assets CeD O:J=,
预计负债 Accrued liabilities ,E{z+:Es
应付短期债券 Short-term debentures payable ?mxBMtc
其他流动负债 Other current liabilities T^3_d93}d
预提费用 Accrued expenses zc&>RM
应付工资 Payroll payable -POV#1s
应付福利费 Welfare payable ~y.{WuUD
短期借款-抵押借款 Bank loans - Short term - pledged nUi
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短期借款-信用借款 Bank loans - Short term - credit 8OoKP4,;
短期借款-担保借款 Bank loans - Short term - guaranteed ?;pw*s1Atz
一年内到期长期借款 Long term loans due within one year 7e\g
一年内到期长期应付款 Long term payable due within one year fZK&
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长期借款 Bank loans - Long term TfaL5evio
应付债券-债券面值 Bond payable - Par value uGIA4CUm
应付债券-债券溢价 Bond payable - Excess "'us.t.
应付债券-债券折价 Bond payable - Discount %N#8D<ULd
应付债券-应计利息 Bond payable - Accrued interest !|hxr#q=4
长期应付款 Long term payable LAG*H
专项应付款 Specific payable j(4BMk
其他长期负债 Other long term liabilities H79XP. TtE
应交税金-所得税 Tax payable - income tax '
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应交税金-增值税 Tax payable - VAT km1{Oh
应交税金-营业税 Tax payable - business tax \}SA{)
应交税金-消费税 Tax payable - consumable tax t
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应交税金-其他 Tax payable - others "
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递延税款贷项 Deferred taxation credit N|[P%WM3
股本 Share capital lub(chCE[
已归还投资 Investment returned Z-3i -(
利润分配-其他转入 Profit appropriation - other transfer in s`W\`w}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ydo"H9NOS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Jh2eo+/%
利润分配-提取储备基金 Profit appropriation - reserve fund 8Fy$'Zx'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aIV(&7KT4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R7: >'*F
利润分配-利润归还投资 Profit appropriation - return investment by profit '@)47]~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X;Tayb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve va \5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dI'cZt~n
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =Nn&$h l
期初未分配利润 Retained earnings, beginning of the year t_HS0rxG
资本公积-股本溢价 Capital surplus - share premium H^cB
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #L[-WC]1y
资本公积-接受现金捐赠 Capital surplus - cash donation ?0_Bs4O\
资本公积-股权投资准备 Capital surplus - investment reserve VT1Nd
资本公积-拨款转入 Capital surplus - subsidiary P@P(&{@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b0
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资本公积-其他 Capital surplus - others Ws'OJ1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F(*~[*Ff
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |:_WdU"Q]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MxMrLiqU6l
盈余公积-储备基金 Surplus reserve - reserve fund jj^{^,z\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6'6"Ogu%'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "YbvI@pD
主营业务收入 Sales 8&FnXhZg4
主营业务成本 Cost of sales rW$ )f
主营业务税金及附加 Sales tax CAg\-*P|
营业费用 Operating expenses R*~<?}Rr
管理费用 General and administrative expenses j)IXe 0dMC
财务费用 Financial expenses !yAg!V
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投资收益 Investment income @i`*i@g
其他业务收入 Other operating income &9bsTm
营业外收入 Non-operating income ?o'!(3`L
补贴收入 Subsidy income kfER
其他业务支出 Other operating expenses w'[lIEP 2$
营业外支出 Non-operating expenses TCAtb('D
所得税 Income tax MONfA;64/
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