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 。 2D vKW%;
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现金 Cash in hand WGC'k
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银行存款 Cash in bank B|pdqSI
其他货币资金-外埠存款Other monetary assets - cash in other cities 4k6,pt"
其他货币资金-银行本票 Other monetary assets - cashier‘s check lYq/
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其他货币资金-银行汇票 Other monetary assets - bank draft 5h!ZoB)n
其他货币资金-信用卡 Other monetary assets - credit cards 7[/1uI9U8K
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Fx]}<IudA^
其他货币资金-存出投资款 Other monetary assets - cash for investment m|8ljXX
短期投资-股票投资 Investments - Short term - stocks $Y3mO~
短期投资-债券投资 Investments - Short term - bonds ?c7}
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短期投资-基金投资 Investments - Short term - funds Dpf"H
短期投资-其他投资 Investments - Short term - others Wf>P[6
短期投资跌价准备 Provision for short-term investment 2c u?2_,
长期股权投资-股票投资 Long term equity investment - stocks +`p@md2L1
长期股权投资-其他股权投资 Long term equity investment - others FVo_=O)
长期债券投资-债券投资 Long term securities investemnt - bonds "I
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长期债券投资-其他债权投资 Long term securities investment - others 24; BY'
长期投资减值准备 Provision for long-term investment m.':5
应收票据 Notes receivable &}."sGK
应收股利 Dividends receivable {zmh0c;|
应收利息 Interest receivable *y@Xm~ld
应收帐款 Trade debtors fEgwQ-]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,JVW
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预付帐款 Prepayment g=q1@ )
应收补贴款 Allowance receivable )_-EeH
其他应收款 Other debtors gd=gc<z YP
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ?V9Da;cj
其他流动资产 Other current assets #|ILeby
物资采购 Purchase 8
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原材料 Raw materials {OBV+
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包装物 Packing materials EW}7T3g
低值易耗品 Low value consumbles +/|;<K5_LI
材料成本差异 Material cost difference )B1gX>J\8
自制半成品 Self-manufactured goods /ZpwJc`e
库存商品 Finished goods +jifbf-
商品进销差价 Difference between purchase & sales of commodities 'ai3f
委托加工物资 Consigned processiong material =IC
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委托代销商品 Consignment-out I%#&@
受托代销商品 Consignment-in Q}qw`L1
分期收款发出商品 Goods on instalment sales 67]kT%0
存货跌价准备 Provision for obsolete stocks >anq1Kf
待摊费用 Prepaid expenses u}~j NV
待处理流动资产损益 Unsettled G/L on current assets [i 7^a/e
待处理固定资产损益 Unsettled G/L on fixed assets POl_chq
委托贷款-本金 Consignment loan - principle t7; ^rk*
委托贷款-利息 Consignment loan - interest `COnb@uD
委托贷款-减值准备 Consignment loan - provision eCfy'US;@3
固定资产-房屋建筑物 Fixed assets - Buildings <Z:Fnp
固定资产-机器设备 Fixed assets - Plant and machinery %X^K5Io
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures QswbIP/>:'
固定资产-运输设备 Fixed assets - Automobiles *ke9/hO1i
累计折旧 Accumulated depreciation CA8N
固定资产减值准备 Impairment of fixed assets W, YYL(L
工程物资-专用材料 Project material - specific materials F&[MyX U4
工程物资-专用设备 Project material - specific equipment CG397Y^
工程物资-预付大型设备款 Project material - prepaid for equipment YZllfw$9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production tY>_+)oi
在建工程 Construction in progress |Js?@
在建工程减值准备 Impairment of construction in progress {S*:pG:+q
固定资产清理 Disposal of fixed assets '}pe$=
无形资产-专利权 Intangible assets - patent nbf w7u
无形资产-非专利技术 Intangible assets - industrial property and know-how DM[gjfMXu
无形资产-商标权 Intangible assets - trademark rights Of?3|I3 l
无形资产-土地使用权 Intangible assets - land use rights G1z0q3< B
无形资产-商誉 Intangible assets - goodwill 898=9`7e
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets k'b'Ay(<
未确认融资费用 Unrecognized finance fees -q6d&D'B+
其他长期资产 Other long term assets 1nAAs;`'
递延税款借项 Deferred assets debits JrA\ V=K
应付票据 Notes payable }g]O_fN7~
应付帐款 Trade creditors Du7DMo=l
预收帐款 Adanvances from customers )Co&(;zf
代销商品款 Consignment-in payables YI!@,t
其他应交款 Other payable to government 66jL2XU<
其他应付款 Other creditors @9ndr$t
应付股利 Proposed dividends "H"4]m1Wc
待转资产价值 Donated assets
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预计负债 Accrued liabilities )(`HEl>-9c
应付短期债券 Short-term debentures payable cE SSSH!m
其他流动负债 Other current liabilities A!n)Fpk
预提费用 Accrued expenses bzh`s<+
应付工资 Payroll payable s ;N PY
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged 9 U!-Zn!
短期借款-信用借款 Bank loans - Short term - credit E6njmdu
短期借款-担保借款 Bank loans - Short term - guaranteed XI8rU)q
一年内到期长期借款 Long term loans due within one year S(MVL!Lm
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value <
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应付债券-债券溢价 Bond payable - Excess U|!L{+F
应付债券-债券折价 Bond payable - Discount 8H<:?D/tH
应付债券-应计利息 Bond payable - Accrued interest 9X%H$>s
长期应付款 Long term payable B!iz=+RNC1
专项应付款 Specific payable 530Z>
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其他长期负债 Other long term liabilities hDAxX=FM
应交税金-所得税 Tax payable - income tax KB6'sj
应交税金-增值税 Tax payable - VAT cq-UVk"Gl
应交税金-营业税 Tax payable - business tax _A5.
应交税金-消费税 Tax payable - consumable tax kntM
应交税金-其他 Tax payable - others cZd{K[fuK
递延税款贷项 Deferred taxation credit v5Qp[O_
股本 Share capital G;k#06
已归还投资 Investment returned gxf{/EjH
利润分配-其他转入 Profit appropriation - other transfer in aW.[3M;?v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fBZAO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SZ )AO8&
利润分配-提取储备基金 Profit appropriation - reserve fund (I7s[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WY3D.z-</
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B^yA+&3HI
利润分配-利润归还投资 Profit appropriation - return investment by profit p;
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends XA4miQn&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J=@D]I*3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L28DBj E)A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "pLWJvj6-
期初未分配利润 Retained earnings, beginning of the year nJ{vO{N
资本公积-股本溢价 Capital surplus - share premium PW)Gd +y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )~CnDk}^R
资本公积-接受现金捐赠 Capital surplus - cash donation =MCQNyf+
资本公积-股权投资准备 Capital surplus - investment reserve }_vUs jK
资本公积-拨款转入 Capital surplus - subsidiary f:_mr zz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F-SD4a
资本公积-其他 Capital surplus - others &]xOjv/?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /rQ[Ik$|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \u@*FTS
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wx2EMr
盈余公积-储备基金 Surplus reserve - reserve fund zv>3Tc0R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8a}et8df:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B>=NE.ulUL
主营业务收入 Sales -Nn@c|fz
主营业务成本 Cost of sales ?^l{t4
主营业务税金及附加 Sales tax `<3xi9
营业费用 Operating expenses :l/?cV;
管理费用 General and administrative expenses WVa#nU^
财务费用 Financial expenses qzbpLV|
投资收益 Investment income A.@/~\
其他业务收入 Other operating income a"6AZT"8
营业外收入 Non-operating income F{;{o^Pv
补贴收入 Subsidy income ^}>Ie03m50
其他业务支出 Other operating expenses l%^VBv>
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营业外支出 Non-operating expenses 40ZHDtIu<
所得税 Income tax ^xZ o.P
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