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 。
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现金 Cash in hand 6J}Yr5oD
银行存款 Cash in bank %xQ'i4`
其他货币资金-外埠存款Other monetary assets - cash in other cities *jPd=+d
其他货币资金-银行本票 Other monetary assets - cashier‘s check U/cj_}uX
其他货币资金-银行汇票 Other monetary assets - bank draft 3RvD
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其他货币资金-信用卡 Other monetary assets - credit cards ElDeXLr'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5kQ@]n:<k
其他货币资金-存出投资款 Other monetary assets - cash for investment tu* uQ:Ipk
短期投资-股票投资 Investments - Short term - stocks q+p}U}L=
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短期投资-债券投资 Investments - Short term - bonds %eIaH!x:
短期投资-基金投资 Investments - Short term - funds tCGx]\
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment g)TZ/,NQ{
长期股权投资-股票投资 Long term equity investment - stocks $U9]v5
长期股权投资-其他股权投资 Long term equity investment - others _-543B}
长期债券投资-债券投资 Long term securities investemnt - bonds d6JW"
长期债券投资-其他债权投资 Long term securities investment - others /
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长期投资减值准备 Provision for long-term investment Umz b
应收票据 Notes receivable IvY3iRq6
应收股利 Dividends receivable { gs$pBu
应收利息 Interest receivable GbZ~eI`,2
应收帐款 Trade debtors Jp}\@T.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8-k`"QI=
预付帐款 Prepayment -@`Ah|m@}
应收补贴款 Allowance receivable Yo'Y-h#
其他应收款 Other debtors l:JVt`A4?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets bolG3Tf|
物资采购 Purchase yFb"
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原材料 Raw materials E"S#d&9
包装物 Packing materials i$6rnS&C
低值易耗品 Low value consumbles jn(!6\n"
材料成本差异 Material cost difference ZS(
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自制半成品 Self-manufactured goods G7v<Q,s
库存商品 Finished goods dW!El^w}
商品进销差价 Difference between purchase & sales of commodities 'bSWJ/;p)
委托加工物资 Consigned processiong material L97 ~ma
委托代销商品 Consignment-out gt(p%~
受托代销商品 Consignment-in x0ipk}
分期收款发出商品 Goods on instalment sales H&p:
存货跌价准备 Provision for obsolete stocks ITqAy1m@C
待摊费用 Prepaid expenses 3c,4 wyn
待处理流动资产损益 Unsettled G/L on current assets (Sgsy^|N
待处理固定资产损益 Unsettled G/L on fixed assets U!uJ )mm
委托贷款-本金 Consignment loan - principle ~|O; Sdo=
委托贷款-利息 Consignment loan - interest "Ueq
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings ~]d 9 J
固定资产-机器设备 Fixed assets - Plant and machinery T
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Kb{&a
固定资产-运输设备 Fixed assets - Automobiles jnztCNaX
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets +
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工程物资-专用材料 Project material - specific materials =p=/@ FN
工程物资-专用设备 Project material - specific equipment h^Yh~84T
工程物资-预付大型设备款 Project material - prepaid for equipment T8|?mVv s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VV}"zc^
在建工程 Construction in progress Z8Y&#cB
在建工程减值准备 Impairment of construction in progress zx2
`0%Q
固定资产清理 Disposal of fixed assets 0|j44e}
无形资产-专利权 Intangible assets - patent U/s
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无形资产-非专利技术 Intangible assets - industrial property and know-how c_+fA
无形资产-商标权 Intangible assets - trademark rights ^9 LoxU-
无形资产-土地使用权 Intangible assets - land use rights x4wTQ$*1
无形资产-商誉 Intangible assets - goodwill 7#G!es
无形资产减值准备 Impairment of intangible assets glU9A39qx?
长期待摊费用 Deferred assets pt3)yj&XE
未确认融资费用 Unrecognized finance fees CdmpKkq#
其他长期资产 Other long term assets *C+[I
递延税款借项 Deferred assets debits X@tA+
应付票据 Notes payable G<<;a
应付帐款 Trade creditors hFr+K1
预收帐款 Adanvances from customers ftPhE)i
代销商品款 Consignment-in payables
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其他应交款 Other payable to government W5Pur
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其他应付款 Other creditors L xIKH
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应付股利 Proposed dividends ^w``(-[*
待转资产价值 Donated assets /<$|tp\Rc
预计负债 Accrued liabilities N}7b^0k
应付短期债券 Short-term debentures payable O{\<Izm`D
其他流动负债 Other current liabilities ~aQR_S
预提费用 Accrued expenses 7_qsVhh]$E
应付工资 Payroll payable DBcR1c&<H
应付福利费 Welfare payable =FIZh}JD
短期借款-抵押借款 Bank loans - Short term - pledged 2YWO'PL
短期借款-信用借款 Bank loans - Short term - credit kv2o.q
短期借款-担保借款 Bank loans - Short term - guaranteed m,q)lbRl
一年内到期长期借款 Long term loans due within one year CVkJMH_
一年内到期长期应付款 Long term payable due within one year y_q1Y70i2r
长期借款 Bank loans - Long term qk3~]</
应付债券-债券面值 Bond payable - Par value MoEh25U.
应付债券-债券溢价 Bond payable - Excess DA>nYj-s
应付债券-债券折价 Bond payable - Discount R[v<mo[s
应付债券-应计利息 Bond payable - Accrued interest {cLWum[SY
长期应付款 Long term payable w ~crj$UM
专项应付款 Specific payable Ti0kfjhX7
其他长期负债 Other long term liabilities 1EQ:@1
应交税金-所得税 Tax payable - income tax P{`fav
应交税金-增值税 Tax payable - VAT %++:
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应交税金-营业税 Tax payable - business tax hslT49m>
应交税金-消费税 Tax payable - consumable tax v<2,OcH
应交税金-其他 Tax payable - others H\<0{#F
递延税款贷项 Deferred taxation credit Ph.RWy")
股本 Share capital 4h--x~ @
已归还投资 Investment returned |P|2E~[r
利润分配-其他转入 Profit appropriation - other transfer in mr#.uhd.z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d$+0;D4E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OiZ-y7;k^
利润分配-提取储备基金 Profit appropriation - reserve fund }{
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S\t!7Xs%*U
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AU%Yr6
利润分配-利润归还投资 Profit appropriation - return investment by profit pG)dF@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,H/O"%OJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V62lN<M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T8&sPt,f
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r<srTHGLo
期初未分配利润 Retained earnings, beginning of the year d`$w3Hy
资本公积-股本溢价 Capital surplus - share premium &{a#8sbf#c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iS.gN&\z^
资本公积-接受现金捐赠 Capital surplus - cash donation 4Jc~I
资本公积-股权投资准备 Capital surplus - investment reserve 4s_5>r4
资本公积-拨款转入 Capital surplus - subsidiary )*uo tV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `<<9A\Y-f
资本公积-其他 Capital surplus - others g;AW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 09Eg ti.
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ><S2o%u~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D^F=:-l
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盈余公积-储备基金 Surplus reserve - reserve fund lAC"7 Z?F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |+sAqx1IF
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eA
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主营业务收入 Sales \j wxW6>
主营业务成本 Cost of sales N z=P1&G'
主营业务税金及附加 Sales tax 46 \!W(O~y
营业费用 Operating expenses ]qq2VO<b
管理费用 General and administrative expenses X#h a*u~U
财务费用 Financial expenses UMD\n<+cG,
投资收益 Investment income /.A"HGAk
其他业务收入 Other operating income E1Q#@*rX>
营业外收入 Non-operating income ,g"JgX
补贴收入 Subsidy income FrLv%tK|
其他业务支出 Other operating expenses jll|y0
营业外支出 Non-operating expenses :2vuc!Pu
所得税 Income tax 0/7.RpX,.
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