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 。 X]}:WGFM
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现金 Cash in hand CUnBi? Mi
银行存款 Cash in bank G
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其他货币资金-外埠存款Other monetary assets - cash in other cities 2(U;{;\n*
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2ElZ&(RZJF
其他货币资金-银行汇票 Other monetary assets - bank draft ]
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其他货币资金-信用卡 Other monetary assets - credit cards ck
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit JbAmud,
其他货币资金-存出投资款 Other monetary assets - cash for investment m "96%sB
短期投资-股票投资 Investments - Short term - stocks #%g>^i={ky
短期投资-债券投资 Investments - Short term - bonds "0 $UnR
短期投资-基金投资 Investments - Short term - funds d:pGdr& .
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment ;;|.qgxc~
长期股权投资-股票投资 Long term equity investment - stocks Y @Ur}
长期股权投资-其他股权投资 Long term equity investment - others .(99f#2M:
长期债券投资-债券投资 Long term securities investemnt - bonds H128T8?r[
长期债券投资-其他债权投资 Long term securities investment - others *yv@B!r
长期投资减值准备 Provision for long-term investment {H*
应收票据 Notes receivable
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应收股利 Dividends receivable F*T$n"^
应收利息 Interest receivable _2TL>1KZt
应收帐款 Trade debtors erhez
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors sYbmL`{
预付帐款 Prepayment GOOm] ]I
应收补贴款 Allowance receivable szC
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其他应收款 Other debtors ;
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @H8DGeM
其他流动资产 Other current assets !t+ 3DMPn
物资采购 Purchase
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原材料 Raw materials K#Zv>x!to
包装物 Packing materials
C TKeY
低值易耗品 Low value consumbles cn
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材料成本差异 Material cost difference oL~?^`cGZ
自制半成品 Self-manufactured goods 2u$rloc$b
库存商品 Finished goods W{c
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商品进销差价 Difference between purchase & sales of commodities &?$mS'P
委托加工物资 Consigned processiong material ]!j%Ad
委托代销商品 Consignment-out 9Dbbk/j|
受托代销商品 Consignment-in O7p=N8 V
分期收款发出商品 Goods on instalment sales MdN0 Y@Ll
存货跌价准备 Provision for obsolete stocks Y?3f
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待摊费用 Prepaid expenses s(KSN/
待处理流动资产损益 Unsettled G/L on current assets ^HxIy;EQ<z
待处理固定资产损益 Unsettled G/L on fixed assets <_c8F!K)T
委托贷款-本金 Consignment loan - principle IdM~'
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委托贷款-利息 Consignment loan - interest 4xH/a1&p=
委托贷款-减值准备 Consignment loan - provision D^gS.X ^
固定资产-房屋建筑物 Fixed assets - Buildings TbaZFLr
固定资产-机器设备 Fixed assets - Plant and machinery d8iq9AP\o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o7s!ti\G
固定资产-运输设备 Fixed assets - Automobiles 5YneoM]Q
累计折旧 Accumulated depreciation ]6F\a= J
固定资产减值准备 Impairment of fixed assets -
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工程物资-专用材料 Project material - specific materials zez|l
工程物资-专用设备 Project material - specific equipment +~~2OU L
工程物资-预付大型设备款 Project material - prepaid for equipment `ZbFky{
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production oKCv$>Y
在建工程 Construction in progress #IJeq0TVB
在建工程减值准备 Impairment of construction in progress Tw7]
固定资产清理 Disposal of fixed assets ~GcWG4
无形资产-专利权 Intangible assets - patent k
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无形资产-非专利技术 Intangible assets - industrial property and know-how KK6n"&TVa
无形资产-商标权 Intangible assets - trademark rights 3)OQgeKU
无形资产-土地使用权 Intangible assets - land use rights JHXkQz[Jb
无形资产-商誉 Intangible assets - goodwill s_a jA
无形资产减值准备 Impairment of intangible assets 0
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长期待摊费用 Deferred assets <#RVA{
未确认融资费用 Unrecognized finance fees kIX1u<M~
其他长期资产 Other long term assets VZq~ -$
递延税款借项 Deferred assets debits ,ryL("G
应付票据 Notes payable gq"d$Xh$x7
应付帐款 Trade creditors [h
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预收帐款 Adanvances from customers {VKFw=$8
代销商品款 Consignment-in payables u88wSe<\X
其他应交款 Other payable to government \H~zN]3^
其他应付款 Other creditors zgH(/@P
应付股利 Proposed dividends V$sY3,J7A%
待转资产价值 Donated assets #n}~u@,o_
预计负债 Accrued liabilities X^Z!!KTH
应付短期债券 Short-term debentures payable s*s~yH6
其他流动负债 Other current liabilities *yaS^k\
预提费用 Accrued expenses TL)*onA9
应付工资 Payroll payable Z %Ozzp/
应付福利费 Welfare payable hHGuD2%
短期借款-抵押借款 Bank loans - Short term - pledged XbqMWQN*
短期借款-信用借款 Bank loans - Short term - credit I/%v`[
短期借款-担保借款 Bank loans - Short term - guaranteed 6pSi-FH
一年内到期长期借款 Long term loans due within one year xM(H4.<
一年内到期长期应付款 Long term payable due within one year DU0/if9.
长期借款 Bank loans - Long term Pc_aEBq
应付债券-债券面值 Bond payable - Par value jj1\oyQ8
应付债券-债券溢价 Bond payable - Excess A4'5cR9T!
应付债券-债券折价 Bond payable - Discount ICvV}%d
应付债券-应计利息 Bond payable - Accrued interest 8AX_y3$
长期应付款 Long term payable s2#Ia>5!
专项应付款 Specific payable ]%)<9]}
其他长期负债 Other long term liabilities 2o
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应交税金-所得税 Tax payable - income tax t*=[RS*
应交税金-增值税 Tax payable - VAT ](A2,F
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应交税金-营业税 Tax payable - business tax xC,x_:R`
应交税金-消费税 Tax payable - consumable tax gf1+yJ^d!
应交税金-其他 Tax payable - others fEX=csZ86
递延税款贷项 Deferred taxation credit o87kF!x
股本 Share capital |Ha#2pt{bc
已归还投资 Investment returned b:D92pH
利润分配-其他转入 Profit appropriation - other transfer in IQRuqp KL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Jsysk $R
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 68Gywk3]=u
利润分配-提取储备基金 Profit appropriation - reserve fund $
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1^4:l!0D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund EU %,tp
利润分配-利润归还投资 Profit appropriation - return investment by profit )63
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,-4NSli
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $2Whb!7Z(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {]< G=]'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares EUi 70h+
期初未分配利润 Retained earnings, beginning of the year \&5V';
资本公积-股本溢价 Capital surplus - share premium eHy UY&N/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mK[Z#obc=
资本公积-接受现金捐赠 Capital surplus - cash donation ?: yz/
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资本公积-股权投资准备 Capital surplus - investment reserve 4"|Xndh1.
资本公积-拨款转入 Capital surplus - subsidiary _cX}!d!j
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `8ac;b
资本公积-其他 Capital surplus - others N)H "'#-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q$c6l[(g
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N2v/<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (4T0U5jgT
盈余公积-储备基金 Surplus reserve - reserve fund x9vSekV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @PEFl"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment TI4Hu,rc
主营业务收入 Sales UX@%1W!8
主营业务成本 Cost of sales 6OAs%QZ
主营业务税金及附加 Sales tax 94rSB}b.O
营业费用 Operating expenses _x!idf
管理费用 General and administrative expenses "XR=P>
xk
财务费用 Financial expenses X0VSa{
投资收益 Investment income %.Ma_4o
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其他业务收入 Other operating income q(?+01
营业外收入 Non-operating income QQM:[1;RT
补贴收入 Subsidy income P>VoA
其他业务支出 Other operating expenses R}ki%i5|
营业外支出 Non-operating expenses 5To@d|{
所得税 Income tax 9 {&g.+
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