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 。 !fV+z%:
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现金 Cash in hand @N>\|!1CC
银行存款 Cash in bank uanhr)Ys
其他货币资金-外埠存款Other monetary assets - cash in other cities !hA-_
其他货币资金-银行本票 Other monetary assets - cashier‘s check & TCkpS
其他货币资金-银行汇票 Other monetary assets - bank draft 1jmjg~W
其他货币资金-信用卡 Other monetary assets - credit cards pxA?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit GL>O4S<`
其他货币资金-存出投资款 Other monetary assets - cash for investment DzAg"6=CS
短期投资-股票投资 Investments - Short term - stocks 5N#aXG^9
短期投资-债券投资 Investments - Short term - bonds JU 4<|5H
短期投资-基金投资 Investments - Short term - funds a(m2n.0'>
短期投资-其他投资 Investments - Short term - others 70yFaW
短期投资跌价准备 Provision for short-term investment S*,17+6dV
长期股权投资-股票投资 Long term equity investment - stocks +RHS!0
长期股权投资-其他股权投资 Long term equity investment - others AwCcK6N1
长期债券投资-债券投资 Long term securities investemnt - bonds _>o:R$ %}
长期债券投资-其他债权投资 Long term securities investment - others -vAC"8)S
长期投资减值准备 Provision for long-term investment =Pyj%4Rs
应收票据 Notes receivable w49t9~
应收股利 Dividends receivable Yj<a"
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应收利息 Interest receivable J@/kIrx
应收帐款 Trade debtors $H2u.U<ip
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors o@_q]/Mh
预付帐款 Prepayment ^)470K`%)
应收补贴款 Allowance receivable 0.Q
Ujw
其他应收款 Other debtors m;$b'pT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors D5gFXEeh
其他流动资产 Other current assets vRYQ{:
物资采购 Purchase k`
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原材料 Raw materials xS5vbJ
包装物 Packing materials 9sM!`Lz{
低值易耗品 Low value consumbles .y'
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材料成本差异 Material cost difference dUD[e,?
自制半成品 Self-manufactured goods h,(26 y/s
库存商品 Finished goods n.}Zk G0`
商品进销差价 Difference between purchase & sales of commodities bS{bkE>
委托加工物资 Consigned processiong material =?5]()'*n
委托代销商品 Consignment-out ,Y@Gyx!4
受托代销商品 Consignment-in %6t:(z
分期收款发出商品 Goods on instalment sales av(6wht8
存货跌价准备 Provision for obsolete stocks j\ZXG=j
待摊费用 Prepaid expenses f'F?MINJP
待处理流动资产损益 Unsettled G/L on current assets 9V a}I-
待处理固定资产损益 Unsettled G/L on fixed assets 2/U.|*mH
委托贷款-本金 Consignment loan - principle ;t)3F
委托贷款-利息 Consignment loan - interest 3h]g}&k
委托贷款-减值准备 Consignment loan - provision B4Z
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固定资产-房屋建筑物 Fixed assets - Buildings xPdG*OcX!
固定资产-机器设备 Fixed assets - Plant and machinery s `e{}\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures g%
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固定资产-运输设备 Fixed assets - Automobiles V_)-#=J
累计折旧 Accumulated depreciation 05|=`eJ
固定资产减值准备 Impairment of fixed assets S0$8@"~=
工程物资-专用材料 Project material - specific materials GWGSd\z
工程物资-专用设备 Project material - specific equipment "BAK !N$9
工程物资-预付大型设备款 Project material - prepaid for equipment *nd! )t
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production v<k?Vu
在建工程 Construction in progress %q"%AauJR
在建工程减值准备 Impairment of construction in progress ?C]vS_jAh
固定资产清理 Disposal of fixed assets >:SHV W
无形资产-专利权 Intangible assets - patent &.3"Uo\#
无形资产-非专利技术 Intangible assets - industrial property and know-how Xa[.3=bV?
无形资产-商标权 Intangible assets - trademark rights >k|5Okq g
无形资产-土地使用权 Intangible assets - land use rights )',R[|<
无形资产-商誉 Intangible assets - goodwill _9ao?:
无形资产减值准备 Impairment of intangible assets )w em|
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长期待摊费用 Deferred assets rDtY[
未确认融资费用 Unrecognized finance fees }f%} v
其他长期资产 Other long term assets C-xr"]#]
递延税款借项 Deferred assets debits c&6I[R
应付票据 Notes payable b\f
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应付帐款 Trade creditors ~ZaY!(R<
预收帐款 Adanvances from customers hy1oq7F(Q
代销商品款 Consignment-in payables cs48*+m
其他应交款 Other payable to government m5n#v
其他应付款 Other creditors .Cv6kgB@c
应付股利 Proposed dividends _=>He=v/
待转资产价值 Donated assets #Bze,?@
预计负债 Accrued liabilities v4<nI;Ux
应付短期债券 Short-term debentures payable v@sIHb
其他流动负债 Other current liabilities + SzU
预提费用 Accrued expenses RIR\']WN
应付工资 Payroll payable ?9vuuIE
应付福利费 Welfare payable Xc++b|k
短期借款-抵押借款 Bank loans - Short term - pledged ?Rb9|`6
短期借款-信用借款 Bank loans - Short term - credit P.se'z)E
短期借款-担保借款 Bank loans - Short term - guaranteed j{ ]I]\=?
一年内到期长期借款 Long term loans due within one year ]Ee?6]b
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一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term $V;i
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应付债券-债券面值 Bond payable - Par value xh-o}8*n"
应付债券-债券溢价 Bond payable - Excess [>3./YH`
应付债券-债券折价 Bond payable - Discount 'd0~!w
应付债券-应计利息 Bond payable - Accrued interest B^=-Z8
长期应付款 Long term payable -12UN(&&Z
专项应付款 Specific payable 2YL?,uLS
其他长期负债 Other long term liabilities qw301]y
应交税金-所得税 Tax payable - income tax E,Z$pKL?
应交税金-增值税 Tax payable - VAT 1NFsb-<u
应交税金-营业税 Tax payable - business tax e)IzQ7Zex
应交税金-消费税 Tax payable - consumable tax >IafUy
应交税金-其他 Tax payable - others j a[Et/r
递延税款贷项 Deferred taxation credit J`Q>3]wL
股本 Share capital &N9
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已归还投资 Investment returned 6 3iUi9P
利润分配-其他转入 Profit appropriation - other transfer in ho{*Cjv
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Oamg]ST
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W-f=]eWg
利润分配-提取储备基金 Profit appropriation - reserve fund 8LJ8
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O^PKn_OJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u]wZQl#-
利润分配-利润归还投资 Profit appropriation - return investment by profit H H)!_(SA
利润分配-应付优先股股利 Profit appropriation - preference shares dividends OF>mF~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CZe ]kXNv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .~db4d]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _RYx
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期初未分配利润 Retained earnings, beginning of the year jwe *(k]z
资本公积-股本溢价 Capital surplus - share premium OdbEq?3S/?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~Gp[_ %K
资本公积-接受现金捐赠 Capital surplus - cash donation 3yme1Mb
资本公积-股权投资准备 Capital surplus - investment reserve $p8xEcQdU#
资本公积-拨款转入 Capital surplus - subsidiary iozt&~o
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Rh2+=N<X
资本公积-其他 Capital surplus - others E`JI>7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve umfD>" ^I
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tIi&;tw]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eeg)N1\
盈余公积-储备基金 Surplus reserve - reserve fund iXkF1r]i
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;}WeTA_-[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment LP^$AAy
主营业务收入 Sales H'5)UX@LP
主营业务成本 Cost of sales G't$Qx,IC
主营业务税金及附加 Sales tax f)rq%N &
营业费用 Operating expenses ]! &FKy
管理费用 General and administrative expenses tFn)aa~L
财务费用 Financial expenses + 480 l}
投资收益 Investment income f`(UQJ
其他业务收入 Other operating income "^[ 'y7i
营业外收入 Non-operating income q_8+HEvo
补贴收入 Subsidy income uc{Ihw
其他业务支出 Other operating expenses "Y.tht H
营业外支出 Non-operating expenses ]%SH
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所得税 Income tax +/7?HG
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