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 。 PS/W
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现金 Cash in hand IadK@?X6j
银行存款 Cash in bank j`hNZ %a
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 'tut4SwC
其他货币资金-银行汇票 Other monetary assets - bank draft c-`37. J
其他货币资金-信用卡 Other monetary assets - credit cards -O /T?H
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3F
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其他货币资金-存出投资款 Other monetary assets - cash for investment c+wuC,
短期投资-股票投资 Investments - Short term - stocks t#{x?cF
短期投资-债券投资 Investments - Short term - bonds _r[r8MB
短期投资-基金投资 Investments - Short term - funds H8sK}1.
短期投资-其他投资 Investments - Short term - others gu!](yEgl
短期投资跌价准备 Provision for short-term investment Eh
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长期股权投资-股票投资 Long term equity investment - stocks +#9xA6,AE
长期股权投资-其他股权投资 Long term equity investment - others l_ZO^E~D_
长期债券投资-债券投资 Long term securities investemnt - bonds B#Qpd7E+*
长期债券投资-其他债权投资 Long term securities investment - others :+<t2^)rD
长期投资减值准备 Provision for long-term investment Dl&PL
应收票据 Notes receivable [~!.a\[RW
应收股利 Dividends receivable b24di
应收利息 Interest receivable *^ey]),f54
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors V*>73I
预付帐款 Prepayment gh'kUZG
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应收补贴款 Allowance receivable Q|Nzbmwh
其他应收款 Other debtors 2c"/QT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors gu^_iU
其他流动资产 Other current assets \u{Jf'g
物资采购 Purchase ~K_ ]N/ >
原材料 Raw materials ZRX^^yN
包装物 Packing materials IL2
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低值易耗品 Low value consumbles F:M/z#:~
材料成本差异 Material cost difference Lb
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自制半成品 Self-manufactured goods prqyoCfq
库存商品 Finished goods loR,XW7z
商品进销差价 Difference between purchase & sales of commodities ZMP?'0h=
委托加工物资 Consigned processiong material <|B$dz?r
委托代销商品 Consignment-out {qY3L8b
受托代销商品 Consignment-in 3,%nkW
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 5Ws5X_?d
待摊费用 Prepaid expenses v^<<[I2 C
待处理流动资产损益 Unsettled G/L on current assets @
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待处理固定资产损益 Unsettled G/L on fixed assets ix(U:'{
委托贷款-本金 Consignment loan - principle gHp'3SnS
委托贷款-利息 Consignment loan - interest }!eF
委托贷款-减值准备 Consignment loan - provision 0BT;"B1
固定资产-房屋建筑物 Fixed assets - Buildings V[4(~,9
固定资产-机器设备 Fixed assets - Plant and machinery x`Vy<h 33
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures c5Z;%v |y
固定资产-运输设备 Fixed assets - Automobiles "L ^TT2
累计折旧 Accumulated depreciation _
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固定资产减值准备 Impairment of fixed assets Dp%5$wF)8
工程物资-专用材料 Project material - specific materials &"sX^6t
工程物资-专用设备 Project material - specific equipment -6AOK<kfI
工程物资-预付大型设备款 Project material - prepaid for equipment )lQN)!.)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f&=K]:WDe
在建工程 Construction in progress Gs^(YGtU
在建工程减值准备 Impairment of construction in progress O)Xd3w'
固定资产清理 Disposal of fixed assets FrgW7`s[A
无形资产-专利权 Intangible assets - patent |*lH9lWJ
无形资产-非专利技术 Intangible assets - industrial property and know-how [[#xES21F
无形资产-商标权 Intangible assets - trademark rights BT&rp%NO6l
无形资产-土地使用权 Intangible assets - land use rights =%Q\*xaR.W
无形资产-商誉 Intangible assets - goodwill (r.$%[,.<
无形资产减值准备 Impairment of intangible assets Z'voCWCd
长期待摊费用 Deferred assets 9` OG
未确认融资费用 Unrecognized finance fees e_YW~z=6t
其他长期资产 Other long term assets -OHvK0~
递延税款借项 Deferred assets debits e@='Q H
应付票据 Notes payable THr
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应付帐款 Trade creditors l*~"5f03
预收帐款 Adanvances from customers Q,[rrG;?@
代销商品款 Consignment-in payables 6 lB{Ao?|
其他应交款 Other payable to government ~r(g|?}P
其他应付款 Other creditors Q3 K;kS
应付股利 Proposed dividends Ej;Vr~Wi
待转资产价值 Donated assets P&qy.0
预计负债 Accrued liabilities "r
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应付短期债券 Short-term debentures payable :7HVBH
其他流动负债 Other current liabilities ( 1QdZD|
预提费用 Accrued expenses l=Lmr
应付工资 Payroll payable jrDz7AfA
应付福利费 Welfare payable ,\.YJD>z
短期借款-抵押借款 Bank loans - Short term - pledged >qSO,$
短期借款-信用借款 Bank loans - Short term - credit nEjo,
短期借款-担保借款 Bank loans - Short term - guaranteed zv$=*
一年内到期长期借款 Long term loans due within one year pkrl@jv >
一年内到期长期应付款 Long term payable due within one year Y2RxD\!Z
长期借款 Bank loans - Long term eyI-s9#t
应付债券-债券面值 Bond payable - Par value @ef//G+Z"
应付债券-债券溢价 Bond payable - Excess P^'>dOI0w
应付债券-债券折价 Bond payable - Discount T
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应付债券-应计利息 Bond payable - Accrued interest GE/IaLo
长期应付款 Long term payable gJWlWVeq$
专项应付款 Specific payable N[|by}@n
其他长期负债 Other long term liabilities C=xo&I7
应交税金-所得税 Tax payable - income tax eZa3K3^
应交税金-增值税 Tax payable - VAT B`'}&6jr.
应交税金-营业税 Tax payable - business tax lW{I`r\]
应交税金-消费税 Tax payable - consumable tax IqR[&T)lj
应交税金-其他 Tax payable - others `<]P"G
递延税款贷项 Deferred taxation credit '=@-aVp
股本 Share capital +lY\r + ;
已归还投资 Investment returned hW*^1%1
利润分配-其他转入 Profit appropriation - other transfer in /NPl2\ o.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mvW^P`nB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DYy@t^sC
利润分配-提取储备基金 Profit appropriation - reserve fund #R"9)vHp
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IdN%f]=/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =CD
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利润分配-利润归还投资 Profit appropriation - return investment by profit [4V|UvKz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %j
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g/n"N>L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m \R@.jkZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f4@#pnJ3po
期初未分配利润 Retained earnings, beginning of the year ;n:H6cp
资本公积-股本溢价 Capital surplus - share premium Gc3PN
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (
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资本公积-接受现金捐赠 Capital surplus - cash donation 3!ajvSOI9j
资本公积-股权投资准备 Capital surplus - investment reserve r`mzsO-'
资本公积-拨款转入 Capital surplus - subsidiary iG;d0>Sp
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qB
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资本公积-其他 Capital surplus - others uMq\];7I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B8
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n]6w)wE(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b{yH4)O
盈余公积-储备基金 Surplus reserve - reserve fund A-@-?AR
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rsq'6
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales do:RPZ!
主营业务成本 Cost of sales Ay[9k=q]
主营业务税金及附加 Sales tax BhhK| U/
营业费用 Operating expenses :">~(Rd ZH
管理费用 General and administrative expenses ej??j<]
财务费用 Financial expenses U8.0 L
投资收益 Investment income
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其他业务收入 Other operating income f R{WS:Pv
营业外收入 Non-operating income m8j#{[NE
补贴收入 Subsidy income G41$oalQ1
其他业务支出 Other operating expenses }!J/ 9WKgU
营业外支出 Non-operating expenses /fcwz5~
所得税 Income tax 16d{IGMz
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