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 。 H/G;hk
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现金 Cash in hand .e:+Ek+
银行存款 Cash in bank R?*-ZI[>w
其他货币资金-外埠存款Other monetary assets - cash in other cities B7'2@+(
其他货币资金-银行本票 Other monetary assets - cashier‘s check f
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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 OL&VisJ{75
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |@ZyD$?
其他货币资金-存出投资款 Other monetary assets - cash for investment 1[dQVJqMp(
短期投资-股票投资 Investments - Short term - stocks nm,Tng
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短期投资-债券投资 Investments - Short term - bonds afcyAzIB&
短期投资-基金投资 Investments - Short term - funds pq5bK0NQ
短期投资-其他投资 Investments - Short term - others l%xeM!}
短期投资跌价准备 Provision for short-term investment z<<aT
长期股权投资-股票投资 Long term equity investment - stocks Nk>6:Ho{G
长期股权投资-其他股权投资 Long term equity investment - others _lk5\bu
长期债券投资-债券投资 Long term securities investemnt - bonds ?Vr~~v"fg8
长期债券投资-其他债权投资 Long term securities investment - others ,!^w
长期投资减值准备 Provision for long-term investment ]0p*EB=C*
应收票据 Notes receivable yj`xOncE}
应收股利 Dividends receivable
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应收利息 Interest receivable Z~
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应收帐款 Trade debtors e}"k8 ./
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors n<sA?T
预付帐款 Prepayment xJ|Z]m=d
应收补贴款 Allowance receivable '8Lc}-M4
其他应收款 Other debtors %gx>|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QjUojHz%Z
其他流动资产 Other current assets .rbKvd?-}
物资采购 Purchase Vg"Ze[dA
原材料 Raw materials $2*&\/;-E!
包装物 Packing materials Rv+p4RgA
低值易耗品 Low value consumbles 7otqGE\2
材料成本差异 Material cost difference ["?WVXCF8|
自制半成品 Self-manufactured goods P~*v}A
库存商品 Finished goods 3qH`zYgh
商品进销差价 Difference between purchase & sales of commodities #*K!@X
委托加工物资 Consigned processiong material O Bp/:]
委托代销商品 Consignment-out :!g zx n
受托代销商品 Consignment-in s}Sxl0
分期收款发出商品 Goods on instalment sales $L$GI~w/
存货跌价准备 Provision for obsolete stocks <b;Oap3
待摊费用 Prepaid expenses u&Dd9kMz
待处理流动资产损益 Unsettled G/L on current assets GUK3`}!%
待处理固定资产损益 Unsettled G/L on fixed assets \~q cYp
委托贷款-本金 Consignment loan - principle _b 8XF&O
委托贷款-利息 Consignment loan - interest SjOIln
委托贷款-减值准备 Consignment loan - provision H~"XlP
固定资产-房屋建筑物 Fixed assets - Buildings QJ-?67_i
固定资产-机器设备 Fixed assets - Plant and machinery rO{"jJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures pDx}~IB
固定资产-运输设备 Fixed assets - Automobiles j2|!h%{nI
累计折旧 Accumulated depreciation ./;*LD
固定资产减值准备 Impairment of fixed assets ^l/$ 13=
工程物资-专用材料 Project material - specific materials } "ts
工程物资-专用设备 Project material - specific equipment >pl*
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工程物资-预付大型设备款 Project material - prepaid for equipment Ti9cN)lq&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production N[,/VCW
在建工程 Construction in progress @AdJu-u
在建工程减值准备 Impairment of construction in progress OECXNx
固定资产清理 Disposal of fixed assets |tS~\_O/
无形资产-专利权 Intangible assets - patent V/-~L]G
无形资产-非专利技术 Intangible assets - industrial property and know-how T)B1V,2j=
无形资产-商标权 Intangible assets - trademark rights EMejvPnZO
无形资产-土地使用权 Intangible assets - land use rights `Lu\zR%<
无形资产-商誉 Intangible assets - goodwill !bCLi>8
无形资产减值准备 Impairment of intangible assets \ow0Y>
长期待摊费用 Deferred assets _j2h3lCT
未确认融资费用 Unrecognized finance fees 6.'+y1yS)
其他长期资产 Other long term assets &hY
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递延税款借项 Deferred assets debits =<[ZFO~v
应付票据 Notes payable .el_pg
应付帐款 Trade creditors
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预收帐款 Adanvances from customers b6IYo!3
代销商品款 Consignment-in payables He)<S?X-6
其他应交款 Other payable to government X7I"WC1ncz
其他应付款 Other creditors xZ51iD$
应付股利 Proposed dividends 0hKF)b
待转资产价值 Donated assets FkdG@7Xf
预计负债 Accrued liabilities O1@-)<_71
应付短期债券 Short-term debentures payable -fl?G%:(!0
其他流动负债 Other current liabilities @#T*OH
预提费用 Accrued expenses &&0,;r,-)
应付工资 Payroll payable KzQ\A!qG
应付福利费 Welfare payable 05(lh<C
短期借款-抵押借款 Bank loans - Short term - pledged }lzyl*.
短期借款-信用借款 Bank loans - Short term - credit Y",Fs(
短期借款-担保借款 Bank loans - Short term - guaranteed vG(Gs=.U
一年内到期长期借款 Long term loans due within one year Y$%/H"1bk
一年内到期长期应付款 Long term payable due within one year U9D4
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长期借款 Bank loans - Long term H61,pr>
应付债券-债券面值 Bond payable - Par value ^A8'YTl
应付债券-债券溢价 Bond payable - Excess G>?hojvi
应付债券-债券折价 Bond payable - Discount w_po5[]R
应付债券-应计利息 Bond payable - Accrued interest yZ[H&>
长期应付款 Long term payable ^X6fgsjz
专项应付款 Specific payable %}+!%A.3
其他长期负债 Other long term liabilities (C#9/WO
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应交税金-所得税 Tax payable - income tax ]Dm'J%P0}
应交税金-增值税 Tax payable - VAT h1.]Nl
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应交税金-营业税 Tax payable - business tax K2T&U$,
应交税金-消费税 Tax payable - consumable tax t[B\'f!
应交税金-其他 Tax payable - others $oO9N^6yF
递延税款贷项 Deferred taxation credit DLYk#d: q?
股本 Share capital aOq>Ra{T
已归还投资 Investment returned *rO#UE2
利润分配-其他转入 Profit appropriation - other transfer in n*6 b*fl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'CT8vt;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FbB>
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利润分配-提取储备基金 Profit appropriation - reserve fund 7|6uY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @O}%sjC1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit y]5O45E0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8(UUc>g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B\a-Q,Wf
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -LL49P6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .__X-+^
期初未分配利润 Retained earnings, beginning of the year =6b^j]1
资本公积-股本溢价 Capital surplus - share premium B./Lp_QK
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UY*3b<F}
资本公积-接受现金捐赠 Capital surplus - cash donation ql5NSQ>{
资本公积-股权投资准备 Capital surplus - investment reserve @U6Iw"@
资本公积-拨款转入 Capital surplus - subsidiary WL4{_X
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \2#>@6Sqrl
资本公积-其他 Capital surplus - others WJ$D]7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ANEW^\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1u&}Lq(
盈余公积-储备基金 Surplus reserve - reserve fund w-?_U7'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ahNpHTPa
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q.0a0/R
主营业务收入 Sales [ z$th
主营业务成本 Cost of sales q/,>UtRr
主营业务税金及附加 Sales tax !|{T>yy
营业费用 Operating expenses
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管理费用 General and administrative expenses x@3Ix,b'
财务费用 Financial expenses =$6z1] ;3
投资收益 Investment income JQQP!]%}
其他业务收入 Other operating income s/+@o:
营业外收入 Non-operating income !6hUTjhW7z
补贴收入 Subsidy income ;
F% 3b47
其他业务支出 Other operating expenses RnV
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营业外支出 Non-operating expenses W'x/Kg,w-
所得税 Income tax I/D(gY06<
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