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 。 By%aTuV$
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现金 Cash in hand V;9.7v
银行存款 Cash in bank 2: fSn&*/>
其他货币资金-外埠存款Other monetary assets - cash in other cities Xq9%{'9
其他货币资金-银行本票 Other monetary assets - cashier‘s check B\BP:;"
其他货币资金-银行汇票 Other monetary assets - bank draft /1Ndir^c
其他货币资金-信用卡 Other monetary assets - credit cards k: D<Q
其他货币资金-信用证保证金 Other monetary assets - L/C deposit k |M
其他货币资金-存出投资款 Other monetary assets - cash for investment @N34 Q-l
短期投资-股票投资 Investments - Short term - stocks TEv3;Z*N
短期投资-债券投资 Investments - Short term - bonds [i\K#O +f
短期投资-基金投资 Investments - Short term - funds Ymx/N+Jl
短期投资-其他投资 Investments - Short term - others (|<}q-wO
短期投资跌价准备 Provision for short-term investment %-> X$,Q
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长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others CPAizS
长期债券投资-债券投资 Long term securities investemnt - bonds L -<!,CASW
长期债券投资-其他债权投资 Long term securities investment - others Lk4gjs,V
长期投资减值准备 Provision for long-term investment E<Efxb'p
应收票据 Notes receivable *IfLoKS'
应收股利 Dividends receivable </Ja@%
应收利息 Interest receivable ]v$VZ'
应收帐款 Trade debtors A(ql}cr
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors uK1DC i
预付帐款 Prepayment #Mrof9
应收补贴款 Allowance receivable /aNlr>^
其他应收款 Other debtors Nn>Oq+:
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,x&T8o/a
其他流动资产 Other current assets g=Rl4F]
物资采购 Purchase AfB,`l`k
原材料 Raw materials =[`B -?
包装物 Packing materials *7FtEk/l
低值易耗品 Low value consumbles TZ3"u@ 06
材料成本差异 Material cost difference &( aw
自制半成品 Self-manufactured goods 8\P!47'q
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities ) 7w%\i{M
委托加工物资 Consigned processiong material 0
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委托代销商品 Consignment-out Ah
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受托代销商品 Consignment-in K+p7yZJ
分期收款发出商品 Goods on instalment sales !W^P|:Qt
存货跌价准备 Provision for obsolete stocks RR
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待摊费用 Prepaid expenses lp+Uox
待处理流动资产损益 Unsettled G/L on current assets 8Q4yllv4
待处理固定资产损益 Unsettled G/L on fixed assets 9bwG3jn4?
委托贷款-本金 Consignment loan - principle b8@?fC+tm
委托贷款-利息 Consignment loan - interest 4c0 =\v
委托贷款-减值准备 Consignment loan - provision K!g!tA$
固定资产-房屋建筑物 Fixed assets - Buildings {el[W,CT#
固定资产-机器设备 Fixed assets - Plant and machinery ;auT!a~a#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7wKT:~~oS3
固定资产-运输设备 Fixed assets - Automobiles 3qggdi
累计折旧 Accumulated depreciation WCRGqSr4
固定资产减值准备 Impairment of fixed assets =jz [}5
工程物资-专用材料 Project material - specific materials 21_sg f?
工程物资-专用设备 Project material - specific equipment *5m4j=-
工程物资-预付大型设备款 Project material - prepaid for equipment RA^6c![
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production yI$KBx/]n
在建工程 Construction in progress QN)E
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在建工程减值准备 Impairment of construction in progress NAg m?d
固定资产清理 Disposal of fixed assets Bre:_>*
无形资产-专利权 Intangible assets - patent `8M{13fv
无形资产-非专利技术 Intangible assets - industrial property and know-how DXyRNE<G[C
无形资产-商标权 Intangible assets - trademark rights <Ukeq0
无形资产-土地使用权 Intangible assets - land use rights AO[/-Uij
无形资产-商誉 Intangible assets - goodwill @KJ~M3d0l
无形资产减值准备 Impairment of intangible assets l_$le
长期待摊费用 Deferred assets W<Ri(g-
未确认融资费用 Unrecognized finance fees r?7tI0
其他长期资产 Other long term assets q!f'?yFYK
递延税款借项 Deferred assets debits cfSQqH
应付票据 Notes payable @;;3B
应付帐款 Trade creditors @5}(Y( @
预收帐款 Adanvances from customers grVPu! B;
代销商品款 Consignment-in payables erlg\-H
其他应交款 Other payable to government H'a6]
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其他应付款 Other creditors Be;l!]i
应付股利 Proposed dividends ,B 2p
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待转资产价值 Donated assets T\v~"pMu*0
预计负债 Accrued liabilities (! a;}V<7
应付短期债券 Short-term debentures payable jEMnre3/
其他流动负债 Other current liabilities '"
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预提费用 Accrued expenses !(A<
应付工资 Payroll payable ?'I-_9u
应付福利费 Welfare payable !:2_y'hA
短期借款-抵押借款 Bank loans - Short term - pledged aO&!Y\=@
短期借款-信用借款 Bank loans - Short term - credit adY ,Nz
短期借款-担保借款 Bank loans - Short term - guaranteed tfIUH'Ez>
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year Fe1^9ja
长期借款 Bank loans - Long term .C|dGE?,
应付债券-债券面值 Bond payable - Par value VW\xuP
应付债券-债券溢价 Bond payable - Excess #b,!N
应付债券-债券折价 Bond payable - Discount z"\<GmvB
应付债券-应计利息 Bond payable - Accrued interest dt5`UBvUg
长期应付款 Long term payable yRy^'E~
专项应付款 Specific payable 0JE*| CtK
其他长期负债 Other long term liabilities zD@RW<M
应交税金-所得税 Tax payable - income tax `gvd8^
应交税金-增值税 Tax payable - VAT ;q?WU>
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应交税金-营业税 Tax payable - business tax ?Gx-q+H
应交税金-消费税 Tax payable - consumable tax R!>l7p/|H)
应交税金-其他 Tax payable - others +?'a2pUS
递延税款贷项 Deferred taxation credit Ex<@:
股本 Share capital D4jZh+_|S
已归还投资 Investment returned xey?.2K1A
利润分配-其他转入 Profit appropriation - other transfer in \=c@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @Zzg^1Ilpu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NqC}}N\,
利润分配-提取储备基金 Profit appropriation - reserve fund }xJ!0<Bs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '$h0l-mQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (j&7`9<5
利润分配-利润归还投资 Profit appropriation - return investment by profit :Qu.CvYF
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #X"fm1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Pd+Wb3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L"L a|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ra
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期初未分配利润 Retained earnings, beginning of the year th|'t}bWV
资本公积-股本溢价 Capital surplus - share premium k r5'E#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _};T:GOT
资本公积-接受现金捐赠 Capital surplus - cash donation %Vb~}sT:
资本公积-股权投资准备 Capital surplus - investment reserve >p29|TFbV
资本公积-拨款转入 Capital surplus - subsidiary 5Z>+NKQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _iH:>2p 5R
资本公积-其他 Capital surplus - others zB8J|uG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +{\b&q_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >P}6/L
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^Sc48iDc
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund :M$8<03>F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /6FPiASbS
主营业务收入 Sales fBLR
主营业务成本 Cost of sales obK6GG?ZE
主营业务税金及附加 Sales tax 8bX?HeYrr
营业费用 Operating expenses NKYHJf2?x
管理费用 General and administrative expenses vv1W <X0e<
财务费用 Financial expenses 7Ga'FT.F
投资收益 Investment income 7&2CLh
其他业务收入 Other operating income B/K{sI
营业外收入 Non-operating income 7
V=%&+
补贴收入 Subsidy income 6'|NALW
其他业务支出 Other operating expenses b?:SCUI
营业外支出 Non-operating expenses ^ux"<?
所得税 Income tax /mQ9}E4X
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