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 。 yiiYq(\{
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现金 Cash in hand P$4G2>D8dg
银行存款 Cash in bank wSBDJvI
其他货币资金-外埠存款Other monetary assets - cash in other cities OcwD<Xy
其他货币资金-银行本票 Other monetary assets - cashier‘s check -(ABQgSO]
其他货币资金-银行汇票 Other monetary assets - bank draft A9!%H6
其他货币资金-信用卡 Other monetary assets - credit cards l+Uy
其他货币资金-信用证保证金 Other monetary assets - L/C deposit $-EbJ
其他货币资金-存出投资款 Other monetary assets - cash for investment &AG,]#
短期投资-股票投资 Investments - Short term - stocks c 7E=1*C<
短期投资-债券投资 Investments - Short term - bonds D<]z.33
短期投资-基金投资 Investments - Short term - funds a$l
短期投资-其他投资 Investments - Short term - others 1Y_Cd
短期投资跌价准备 Provision for short-term investment ehPrxIyC
长期股权投资-股票投资 Long term equity investment - stocks 4&2aJ_ 2y
长期股权投资-其他股权投资 Long term equity investment - others ng;,;o.
长期债券投资-债券投资 Long term securities investemnt - bonds swntz
长期债券投资-其他债权投资 Long term securities investment - others M`-.0
长期投资减值准备 Provision for long-term investment SoI"a^fY
应收票据 Notes receivable 5V Dqx@(
应收股利 Dividends receivable j
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应收利息 Interest receivable !Y8us"
应收帐款 Trade debtors 2xN1=ug
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HY4X;^hF
预付帐款 Prepayment OEnJ".&V
应收补贴款 Allowance receivable K1AI:$H
其他应收款 Other debtors ]'3e#Cqeh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors b)tvXiO1>
其他流动资产 Other current assets s`B "qw
物资采购 Purchase za`
原材料 Raw materials ^w/_hY!4/
包装物 Packing materials l\vtz5L
低值易耗品 Low value consumbles Q-k{Lqa-
材料成本差异 Material cost difference ,W;\6"Iwx'
自制半成品 Self-manufactured goods 8%nb1CA
库存商品 Finished goods s_}T-%\
商品进销差价 Difference between purchase & sales of commodities |W];8
委托加工物资 Consigned processiong material nlQ<Aa-%
委托代销商品 Consignment-out +1zCb=;!{
受托代销商品 Consignment-in 9
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分期收款发出商品 Goods on instalment sales 5*l~7R
存货跌价准备 Provision for obsolete stocks 7aUk?Hf
待摊费用 Prepaid expenses (p08jR
'5
待处理流动资产损益 Unsettled G/L on current assets ^p?O1qTg
待处理固定资产损益 Unsettled G/L on fixed assets O]o `!c
委托贷款-本金 Consignment loan - principle dlsVE~_G
委托贷款-利息 Consignment loan - interest s-!Bpr16o0
委托贷款-减值准备 Consignment loan - provision rV>/:FG
固定资产-房屋建筑物 Fixed assets - Buildings po~V{>fUm
固定资产-机器设备 Fixed assets - Plant and machinery B`3RyM"J @
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (vMC.y5
固定资产-运输设备 Fixed assets - Automobiles g.ty#Z=:
累计折旧 Accumulated depreciation CZcnX8P'8
固定资产减值准备 Impairment of fixed assets ua#sW
工程物资-专用材料 Project material - specific materials #05#@v8.f
工程物资-专用设备 Project material - specific equipment :_E
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工程物资-预付大型设备款 Project material - prepaid for equipment _C$
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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 k\W%^Z
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress @AYO )Y8
固定资产清理 Disposal of fixed assets &(UVS0=Dp,
无形资产-专利权 Intangible assets - patent eY^;L_7}p
无形资产-非专利技术 Intangible assets - industrial property and know-how $R4[TQY).!
无形资产-商标权 Intangible assets - trademark rights `!rH0]vy
无形资产-土地使用权 Intangible assets - land use rights RG1~)5AL~Y
无形资产-商誉 Intangible assets - goodwill b0|q@!z>
无形资产减值准备 Impairment of intangible assets uKHkC.g
长期待摊费用 Deferred assets Ch8w_Jf1yx
未确认融资费用 Unrecognized finance fees m22M[L(q
其他长期资产 Other long term assets ^_BHgbS%;
递延税款借项 Deferred assets debits O)NEt
应付票据 Notes payable STmn%&
应付帐款 Trade creditors {-;lcO D
预收帐款 Adanvances from customers 69AgPAv<k
代销商品款 Consignment-in payables 3)ac
其他应交款 Other payable to government S(<r-bV<
其他应付款 Other creditors *T\-iICw
应付股利 Proposed dividends b<o Uy
待转资产价值 Donated assets SA@MJ>Z
预计负债 Accrued liabilities R
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应付短期债券 Short-term debentures payable C,T9xm
其他流动负债 Other current liabilities vcTWe$;Q
预提费用 Accrued expenses ov>Rvy
应付工资 Payroll payable EooQLZ
应付福利费 Welfare payable <20rxOEnf
短期借款-抵押借款 Bank loans - Short term - pledged O]rAo
短期借款-信用借款 Bank loans - Short term - credit SJ$N]<d
短期借款-担保借款 Bank loans - Short term - guaranteed AW3\>WC
一年内到期长期借款 Long term loans due within one year )2t!=
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一年内到期长期应付款 Long term payable due within one year GjlA\R^e
长期借款 Bank loans - Long term HPJ\]HV(
应付债券-债券面值 Bond payable - Par value Gh;Ju[6
应付债券-债券溢价 Bond payable - Excess mNS7/I\
应付债券-债券折价 Bond payable - Discount Y
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应付债券-应计利息 Bond payable - Accrued interest ;O` \rP5w
长期应付款 Long term payable )QS4Z{)U
专项应付款 Specific payable k{_ Op/k}V
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax S0?4}7`A
应交税金-增值税 Tax payable - VAT dm;H0v+Y'
应交税金-营业税 Tax payable - business tax .XD7};g
应交税金-消费税 Tax payable - consumable tax ^3B)i=
应交税金-其他 Tax payable - others *PQu9>1w
递延税款贷项 Deferred taxation credit + <AD
股本 Share capital 2D|2/ >[
已归还投资 Investment returned |^&n\vXv
利润分配-其他转入 Profit appropriation - other transfer in GQ<]Sd}[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve oL?(
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e45gjjts
利润分配-提取储备基金 Profit appropriation - reserve fund bH+x `]{A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =*EIe z*.x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6f1%5&si
利润分配-利润归还投资 Profit appropriation - return investment by profit P&PP X#%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3exv k
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l!VPk"s
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sjh>i>t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F\&Sn1>k
期初未分配利润 Retained earnings, beginning of the year _-/aMfyQ
资本公积-股本溢价 Capital surplus - share premium 4u}"ng
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hT :+x3
资本公积-接受现金捐赠 Capital surplus - cash donation J[E_n;d1
资本公积-股权投资准备 Capital surplus - investment reserve :B(F?9qK
资本公积-拨款转入 Capital surplus - subsidiary I,4t;4;Zk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation u6&<Bv
资本公积-其他 Capital surplus - others V=yRE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jwsl"zL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,>" rcd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6u-@_/O5R3
盈余公积-储备基金 Surplus reserve - reserve fund ]L0GIVIE
盈余公积-企业发展基金 Surplus reserve - enterprise development fund a^yBtb~,P
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sc
mn-4j'{
主营业务收入 Sales mmk]Doy?#
主营业务成本 Cost of sales D(3\m)
主营业务税金及附加 Sales tax yn&AMq
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营业费用 Operating expenses /4 zO
管理费用 General and administrative expenses NOOP_:( 7H
财务费用 Financial expenses /Mq]WXq[V
投资收益 Investment income *We.?"X'].
其他业务收入 Other operating income .<`W2*1
营业外收入 Non-operating income -$pS
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补贴收入 Subsidy income &cj/8A5-
其他业务支出 Other operating expenses oicett=5
营业外支出 Non-operating expenses y/'^r
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所得税 Income tax ~50b$];y
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