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 。 [xr^t1
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现金 Cash in hand vIOGDI>
银行存款 Cash in bank =&$z
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其他货币资金-外埠存款Other monetary assets - cash in other cities 4_U"M@
其他货币资金-银行本票 Other monetary assets - cashier‘s check y#iz$lX R
其他货币资金-银行汇票 Other monetary assets - bank draft t(uvc{K*
其他货币资金-信用卡 Other monetary assets - credit cards *URT-+'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 111A e*U
其他货币资金-存出投资款 Other monetary assets - cash for investment H)7v$A,5%
短期投资-股票投资 Investments - Short term - stocks 2HN*j~>i~
短期投资-债券投资 Investments - Short term - bonds 6WGg_x?3
短期投资-基金投资 Investments - Short term - funds C)EP;5k'!\
短期投资-其他投资 Investments - Short term - others /r"
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短期投资跌价准备 Provision for short-term investment %
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长期股权投资-股票投资 Long term equity investment - stocks _OuNX.yrG
长期股权投资-其他股权投资 Long term equity investment - others m x |V)
长期债券投资-债券投资 Long term securities investemnt - bonds Ue
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长期债券投资-其他债权投资 Long term securities investment - others _
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长期投资减值准备 Provision for long-term investment 72Y6gcg
应收票据 Notes receivable xwof[BnEZ
应收股利 Dividends receivable W3/bM>1
应收利息 Interest receivable ~ a`[p\
应收帐款 Trade debtors DlE, aYB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 89 (q
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预付帐款 Prepayment 6` TwP\!$/
应收补贴款 Allowance receivable ckA\{v
其他应收款 Other debtors 7`;sX?R
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "N6HX*
其他流动资产 Other current assets gI;"P kN
物资采购 Purchase 'A7!@hVy
原材料 Raw materials
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包装物 Packing materials jL"V0M]c
低值易耗品 Low value consumbles /#M1J:SV
材料成本差异 Material cost difference 208^Yu
自制半成品 Self-manufactured goods U,EoCAm>
库存商品 Finished goods EXr2d"
商品进销差价 Difference between purchase & sales of commodities EpMxq7*
委托加工物资 Consigned processiong material -?)^
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委托代销商品 Consignment-out cE
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受托代销商品 Consignment-in |di(hY|
分期收款发出商品 Goods on instalment sales rtJER?A
存货跌价准备 Provision for obsolete stocks .k]`z>uv
待摊费用 Prepaid expenses z0<E3t
待处理流动资产损益 Unsettled G/L on current assets O?Bf (y
待处理固定资产损益 Unsettled G/L on fixed assets Bc"MOSV0
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest '@.6Rd 8
委托贷款-减值准备 Consignment loan - provision fe/;U=te
固定资产-房屋建筑物 Fixed assets - Buildings AF{uFna
固定资产-机器设备 Fixed assets - Plant and machinery >80k5$t
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9,INyEyAL
固定资产-运输设备 Fixed assets - Automobiles .))jR:{3
累计折旧 Accumulated depreciation Nt@|l7Xl*
固定资产减值准备 Impairment of fixed assets 5:IDl1f5
工程物资-专用材料 Project material - specific materials <@;}q^`
工程物资-专用设备 Project material - specific equipment vF$(
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工程物资-预付大型设备款 Project material - prepaid for equipment l'E
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production rzAf {2
在建工程 Construction in progress M=liG+d
在建工程减值准备 Impairment of construction in progress F(ydqgH~a
固定资产清理 Disposal of fixed assets y2_rm
无形资产-专利权 Intangible assets - patent 3)EJws!
无形资产-非专利技术 Intangible assets - industrial property and know-how 9AVj/?kmU
无形资产-商标权 Intangible assets - trademark rights f%o[eW#
无形资产-土地使用权 Intangible assets - land use rights Ra|P5
无形资产-商誉 Intangible assets - goodwill gvuv>A}vJ
无形资产减值准备 Impairment of intangible assets &>Ve4!i
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长期待摊费用 Deferred assets UXBWCo;-
未确认融资费用 Unrecognized finance fees ,yltt+e
其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits BrE#.g Jq
应付票据 Notes payable RBrb7D{
应付帐款 Trade creditors 'r]6 GC8Z$
预收帐款 Adanvances from customers _,L_H[FN
代销商品款 Consignment-in payables U_*,XLU
其他应交款 Other payable to government (a_bU5)
其他应付款 Other creditors 5VTVx1P[8
应付股利 Proposed dividends LsWD^JE.
待转资产价值 Donated assets a
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预计负债 Accrued liabilities &RZO\ZT
应付短期债券 Short-term debentures payable 0! 3. .5==
其他流动负债 Other current liabilities OK80-/
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预提费用 Accrued expenses v@%4i~N
应付工资 Payroll payable IQO|)53)
应付福利费 Welfare payable Ih:Q}V#6
短期借款-抵押借款 Bank loans - Short term - pledged 4C3_gm
短期借款-信用借款 Bank loans - Short term - credit (SRY(q
短期借款-担保借款 Bank loans - Short term - guaranteed <4G
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一年内到期长期借款 Long term loans due within one year |iHMAo
一年内到期长期应付款 Long term payable due within one year nm1dd{U6^
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value _l7_!Il_
应付债券-债券溢价 Bond payable - Excess L=#NUNiXr
应付债券-债券折价 Bond payable - Discount IADHe\.
应付债券-应计利息 Bond payable - Accrued interest &K0b3AWc
长期应付款 Long term payable 3Qe|'E,U
专项应付款 Specific payable @G2# Z
其他长期负债 Other long term liabilities G*N[t w
应交税金-所得税 Tax payable - income tax $$m0mK
应交税金-增值税 Tax payable - VAT > mO*.' Gm
应交税金-营业税 Tax payable - business tax 4tCM2it%
应交税金-消费税 Tax payable - consumable tax !4a fU:
应交税金-其他 Tax payable - others eI$V2
递延税款贷项 Deferred taxation credit CO`)XB6W
股本 Share capital |;US)B8}*Z
已归还投资 Investment returned $97O7j@
利润分配-其他转入 Profit appropriation - other transfer in + kMj|()>\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )=Z;H"_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o`c+eMwr(
利润分配-提取储备基金 Profit appropriation - reserve fund 5\pS8<RJ;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @\&j3A
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m&gd<rt/
利润分配-利润归还投资 Profit appropriation - return investment by profit 3FR(gr$X
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ge`7`D>L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j_2g*lQ7a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hP+4{F*}-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q2E{o)9
期初未分配利润 Retained earnings, beginning of the year 'UsR/h5T
资本公积-股本溢价 Capital surplus - share premium 1 .+O2qB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ] x)>q
资本公积-接受现金捐赠 Capital surplus - cash donation 1]:,Xa+|S
资本公积-股权投资准备 Capital surplus - investment reserve >"2jCR$/
资本公积-拨款转入 Capital surplus - subsidiary #S?^?3d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation N]
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资本公积-其他 Capital surplus - others 7=Muq]j2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +H3~Infr4f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3tf_\E+mIi
盈余公积-储备基金 Surplus reserve - reserve fund u9@B&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zj r($?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment w317]-n
主营业务收入 Sales i)
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主营业务成本 Cost of sales bBs{PI2(p1
主营业务税金及附加 Sales tax 16/ V5
营业费用 Operating expenses mj'~-$5T
管理费用 General and administrative expenses J`5+Zngr
财务费用 Financial expenses Jai]z
投资收益 Investment income .rk5u4yK
其他业务收入 Other operating income r[V%DU$dj
营业外收入 Non-operating income uNn1qV
补贴收入 Subsidy income ^}~Q(ji7
其他业务支出 Other operating expenses +zMhA p
营业外支出 Non-operating expenses *Vl#]81~
所得税 Income tax l{7}3Am6
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