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 。 .Hhh i
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现金 Cash in hand GJi~y
银行存款 Cash in bank vq*Q.0 M+
其他货币资金-外埠存款Other monetary assets - cash in other cities C#
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其他货币资金-银行本票 Other monetary assets - cashier‘s check %OR|^M
其他货币资金-银行汇票 Other monetary assets - bank draft 8r
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其他货币资金-信用卡 Other monetary assets - credit cards .@)mxC:\K9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit yZ]:y-1
其他货币资金-存出投资款 Other monetary assets - cash for investment I-D^>\k
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短期投资-股票投资 Investments - Short term - stocks l@j.hTO<
短期投资-债券投资 Investments - Short term - bonds D(W,yq~7uY
短期投资-基金投资 Investments - Short term - funds 4nfu6Dq
短期投资-其他投资 Investments - Short term - others QB!~Wh
短期投资跌价准备 Provision for short-term investment #$~ba%t9%
长期股权投资-股票投资 Long term equity investment - stocks C-eA8pYY/
长期股权投资-其他股权投资 Long term equity investment - others BC>=B@H
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长期债券投资-债券投资 Long term securities investemnt - bonds Zd^6
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长期债券投资-其他债权投资 Long term securities investment - others s1Ok|31|
长期投资减值准备 Provision for long-term investment !{et8F@d|
应收票据 Notes receivable :nHKl
应收股利 Dividends receivable Kr
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应收利息 Interest receivable <>eOC9;VY
应收帐款 Trade debtors F+ <Z<q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment DDT_kK;
应收补贴款 Allowance receivable c:S] R"
其他应收款 Other debtors 0|xIBg)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;DA8B'^>
其他流动资产 Other current assets ~fl@ 2
物资采购 Purchase l5%G'1w#,j
原材料 Raw materials ;a=w5,h:
包装物 Packing materials \?>Hu
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低值易耗品 Low value consumbles c@[:V
材料成本差异 Material cost difference O-]mebTvw
自制半成品 Self-manufactured goods Jk|Q`h
库存商品 Finished goods [%~
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商品进销差价 Difference between purchase & sales of commodities zepop19
委托加工物资 Consigned processiong material DBLk!~IF
委托代销商品 Consignment-out ~0$NJrUy
受托代销商品 Consignment-in mOpTzg@
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks rt3qdk5
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待摊费用 Prepaid expenses y4Z&@,_{
待处理流动资产损益 Unsettled G/L on current assets 2M<R(W!&
待处理固定资产损益 Unsettled G/L on fixed assets @Q&3L~K"
委托贷款-本金 Consignment loan - principle cUqn<Z<n
委托贷款-利息 Consignment loan - interest # ,uya2!)
委托贷款-减值准备 Consignment loan - provision R2etB*k6[
固定资产-房屋建筑物 Fixed assets - Buildings r?m+.fJB
固定资产-机器设备 Fixed assets - Plant and machinery @J{m@ji{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^2d!*W|
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation /[:dp<
固定资产减值准备 Impairment of fixed assets 1"8yLvtn
工程物资-专用材料 Project material - specific materials hc
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工程物资-专用设备 Project material - specific equipment AIb2k
工程物资-预付大型设备款 Project material - prepaid for equipment r`&-9"+
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production EcIE~qs
在建工程 Construction in progress h1 WT
在建工程减值准备 Impairment of construction in progress bn
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固定资产清理 Disposal of fixed assets 4${jr\q]
无形资产-专利权 Intangible assets - patent i
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无形资产-非专利技术 Intangible assets - industrial property and know-how -yxOBq
无形资产-商标权 Intangible assets - trademark rights 4v
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无形资产-土地使用权 Intangible assets - land use rights hPq%Lc
无形资产-商誉 Intangible assets - goodwill s &Dg8$
无形资产减值准备 Impairment of intangible assets ]&Z))H
长期待摊费用 Deferred assets f~E*Zz`;
未确认融资费用 Unrecognized finance fees 4?N8R$
其他长期资产 Other long term assets ['z[
递延税款借项 Deferred assets debits ]v[|B
应付票据 Notes payable $'W}aER
应付帐款 Trade creditors a`Gx=8
预收帐款 Adanvances from customers h%WE=\,Qp
代销商品款 Consignment-in payables f>BWG`
其他应交款 Other payable to government V)Z70J<'
其他应付款 Other creditors js1!9%BV
应付股利 Proposed dividends jq'!U
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待转资产价值 Donated assets l4T7'U>`
预计负债 Accrued liabilities ntNI]~z&
应付短期债券 Short-term debentures payable [ dtbkQt,c
其他流动负债 Other current liabilities d0'JC*
预提费用 Accrued expenses 9a'-Y
应付工资 Payroll payable 'mI'dG
应付福利费 Welfare payable f%5zBYCgC
短期借款-抵押借款 Bank loans - Short term - pledged IH$0)g;s
短期借款-信用借款 Bank loans - Short term - credit 3+>G#W~
短期借款-担保借款 Bank loans - Short term - guaranteed 1[_mEtM:]B
一年内到期长期借款 Long term loans due within one year V"cKJ;s
一年内到期长期应付款 Long term payable due within one year at2FmBdu C
长期借款 Bank loans - Long term oYWR')8g
应付债券-债券面值 Bond payable - Par value {M,,npl
应付债券-债券溢价 Bond payable - Excess .ROznCe}
应付债券-债券折价 Bond payable - Discount FP[!BUOf"
应付债券-应计利息 Bond payable - Accrued interest E.1J2N
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长期应付款 Long term payable CJ}5T]WZ
专项应付款 Specific payable w[P4&?2:
其他长期负债 Other long term liabilities *
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应交税金-所得税 Tax payable - income tax fs/*V~@
应交税金-增值税 Tax payable - VAT d[rv1s>i
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax 12Y
应交税金-其他 Tax payable - others %s19KGpA
递延税款贷项 Deferred taxation credit Wg`R_>qQSm
股本 Share capital s3Cc;#
已归还投资 Investment returned );-~j
利润分配-其他转入 Profit appropriation - other transfer in .
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j,]Y$B
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +{sqcr1G
利润分配-提取储备基金 Profit appropriation - reserve fund n~VD uKn9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1+?N#Fh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A'P(a`
利润分配-利润归还投资 Profit appropriation - return investment by profit G[jW<'f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zbJT&@z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +iOKb c'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fhB}9i^]tg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qZ@s#UiB
期初未分配利润 Retained earnings, beginning of the year `~eUee3b.~
资本公积-股本溢价 Capital surplus - share premium |Ph3#^rM?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'vN G(h#%d
资本公积-接受现金捐赠 Capital surplus - cash donation 4&l10fR5
资本公积-股权投资准备 Capital surplus - investment reserve U*.0XNKp{
资本公积-拨款转入 Capital surplus - subsidiary !ct4;.2
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation {k rswh3
资本公积-其他 Capital surplus - others >:lnt /N3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LdJYE;k Ju
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ws4cF
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V)}rEX
盈余公积-储备基金 Surplus reserve - reserve fund #m={yck *
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $AHQmyg<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (XoH,K?{z
主营业务收入 Sales Uix6GT;
主营业务成本 Cost of sales ](|\whI
主营业务税金及附加 Sales tax 37}D9:#5C
营业费用 Operating expenses ?7{
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管理费用 General and administrative expenses #:SNHM^><
财务费用 Financial expenses =*Bl|;>6
投资收益 Investment income *2jK#9"MP
其他业务收入 Other operating income irjP>3_e
营业外收入 Non-operating income ?IpLf\n-
补贴收入 Subsidy income DK}"b}Fvq
其他业务支出 Other operating expenses 43=,yz2Ef
营业外支出 Non-operating expenses {z|;Xi::"
所得税 Income tax m8.U &0
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