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 。 5Y@Hb!5D
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现金 Cash in hand d\8j!F^=
银行存款 Cash in bank K%u>'W
其他货币资金-外埠存款Other monetary assets - cash in other cities `f<w+u
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9Q7342
其他货币资金-银行汇票 Other monetary assets - bank draft 6l2Os
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其他货币资金-信用卡 Other monetary assets - credit cards ZQ'
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit $0+&xJVn
其他货币资金-存出投资款 Other monetary assets - cash for investment {Eqx'j
短期投资-股票投资 Investments - Short term - stocks vjA!+_I6
短期投资-债券投资 Investments - Short term - bonds as!P`*@
短期投资-基金投资 Investments - Short term - funds u('`.dwkc
短期投资-其他投资 Investments - Short term - others 31QDN0o!~
短期投资跌价准备 Provision for short-term investment gN*b~&G
长期股权投资-股票投资 Long term equity investment - stocks aadw#90
长期股权投资-其他股权投资 Long term equity investment - others C]h_co2eI
长期债券投资-债券投资 Long term securities investemnt - bonds - Nt8'-
长期债券投资-其他债权投资 Long term securities investment - others ~3%aEj
长期投资减值准备 Provision for long-term investment Y)#,6\=U
应收票据 Notes receivable "_=t1U
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应收股利 Dividends receivable F'JT7#eX
应收利息 Interest receivable &MB1'~Q,hq
应收帐款 Trade debtors #nmh=G?\Sm
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors CdtCxy5
预付帐款 Prepayment ,jl4
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应收补贴款 Allowance receivable *)vy%\
其他应收款 Other debtors R0bgt2J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors u<+"#.[2v~
其他流动资产 Other current assets C^:
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物资采购 Purchase CBz=-Xr
原材料 Raw materials E!>MJlA:k6
包装物 Packing materials Yjl:i*u/
低值易耗品 Low value consumbles 90ov[|MkM
材料成本差异 Material cost difference \XfLTv
自制半成品 Self-manufactured goods D z[,;
库存商品 Finished goods &!FI!T
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商品进销差价 Difference between purchase & sales of commodities VZ7E#z+nM#
委托加工物资 Consigned processiong material #F6M<V'
委托代销商品 Consignment-out Kk|)N3AV:
受托代销商品 Consignment-in d@tNlFfS
分期收款发出商品 Goods on instalment sales VJ1rU mO~
存货跌价准备 Provision for obsolete stocks Vl'rO
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待摊费用 Prepaid expenses K~fWZT3]
待处理流动资产损益 Unsettled G/L on current assets #vAqqAS`,
待处理固定资产损益 Unsettled G/L on fixed assets =Q6JXp
委托贷款-本金 Consignment loan - principle i@ 86Ez
委托贷款-利息 Consignment loan - interest Z4m+GFY
委托贷款-减值准备 Consignment loan - provision |:SIyXGbY
固定资产-房屋建筑物 Fixed assets - Buildings 6y"T;.FAo
固定资产-机器设备 Fixed assets - Plant and machinery iRM ?_|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7y$U$6
固定资产-运输设备 Fixed assets - Automobiles Ri*mu*r\}
累计折旧 Accumulated depreciation g!z &lQnZ
固定资产减值准备 Impairment of fixed assets m@)Ya*=<
工程物资-专用材料 Project material - specific materials E5a7p.
工程物资-专用设备 Project material - specific equipment Z!4B=?(
工程物资-预付大型设备款 Project material - prepaid for equipment j%':M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production $y UPua/-
在建工程 Construction in progress nj-
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在建工程减值准备 Impairment of construction in progress e+?;Dc-SJ\
固定资产清理 Disposal of fixed assets -U;=]o1
无形资产-专利权 Intangible assets - patent f>m! }F:
无形资产-非专利技术 Intangible assets - industrial property and know-how !LsIHDs4
无形资产-商标权 Intangible assets - trademark rights UMHFq-
无形资产-土地使用权 Intangible assets - land use rights N9u {)u
无形资产-商誉 Intangible assets - goodwill <S12=<c?'
无形资产减值准备 Impairment of intangible assets `1#Z9&bO
长期待摊费用 Deferred assets ']Z%6_WF
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets WtXf~ :R
递延税款借项 Deferred assets debits *@WBaN+
应付票据 Notes payable ]H<}6}Gd
应付帐款 Trade creditors <@y(i
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预收帐款 Adanvances from customers $8Z4jo
代销商品款 Consignment-in payables $^YHyfh
其他应交款 Other payable to government ?uW}
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其他应付款 Other creditors urQ<r{$x0
应付股利 Proposed dividends vtc%MG1
待转资产价值 Donated assets V}FH5z
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预计负债 Accrued liabilities g\*2w
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应付短期债券 Short-term debentures payable s=Kz9WLy
其他流动负债 Other current liabilities MOm+t]vq1
预提费用 Accrued expenses a%QgL&_5
应付工资 Payroll payable b{
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应付福利费 Welfare payable (@bq@0g
短期借款-抵押借款 Bank loans - Short term - pledged ET%F+
短期借款-信用借款 Bank loans - Short term - credit di<g"8
短期借款-担保借款 Bank loans - Short term - guaranteed "
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一年内到期长期借款 Long term loans due within one year biU
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一年内到期长期应付款 Long term payable due within one year *9`k$'
长期借款 Bank loans - Long term G}aM~, v
应付债券-债券面值 Bond payable - Par value G
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应付债券-债券溢价 Bond payable - Excess :z\||f
应付债券-债券折价 Bond payable - Discount OD?y
应付债券-应计利息 Bond payable - Accrued interest &M=15 uCK
长期应付款 Long term payable pezfB{x?
专项应付款 Specific payable gyU=v{].
其他长期负债 Other long term liabilities 5JG`FRW!
应交税金-所得税 Tax payable - income tax '"h}l`
应交税金-增值税 Tax payable - VAT b$tf9$f
应交税金-营业税 Tax payable - business tax >xXq:4l>}
应交税金-消费税 Tax payable - consumable tax OJ.oHf=K!
应交税金-其他 Tax payable - others xFA`sAucr
递延税款贷项 Deferred taxation credit fe}RmnAC
股本 Share capital Zj0h0Vt
已归还投资 Investment returned 2/x~w~3U
利润分配-其他转入 Profit appropriation - other transfer in ]jR-<l8I-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {@PZlQg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !lp7}[k<y
利润分配-提取储备基金 Profit appropriation - reserve fund iL~(BnsF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @[Wf!8_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |:`)sx3@#
利润分配-利润归还投资 Profit appropriation - return investment by profit {&FOa'bP
利润分配-应付优先股股利 Profit appropriation - preference shares dividends MYVb !
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zv^+8h7k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =r&i`L{]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V h5\'Sn
期初未分配利润 Retained earnings, beginning of the year >VG*La'c
资本公积-股本溢价 Capital surplus - share premium AR
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^C}f|{J
资本公积-接受现金捐赠 Capital surplus - cash donation LwH+X:?i
资本公积-股权投资准备 Capital surplus - investment reserve 8rNf4]5@X(
资本公积-拨款转入 Capital surplus - subsidiary SXV2Y-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C\ 34R
资本公积-其他 Capital surplus - others -1ci.4F&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {l\Ep=O vx
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m`4N1egCt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R0F&!y!B
盈余公积-储备基金 Surplus reserve - reserve fund tw]
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund G+m[W
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D<[kbt5^7
主营业务收入 Sales ,<TJh[TzC6
主营业务成本 Cost of sales ~SXqhX-`
主营业务税金及附加 Sales tax Ctk1\quz
营业费用 Operating expenses NYR:dH]N~d
管理费用 General and administrative expenses uTy00`1
财务费用 Financial expenses ~b[5}_L=>
投资收益 Investment income ifmX<'(9A
其他业务收入 Other operating income r]S"i$
营业外收入 Non-operating income }xgs]\^,73
补贴收入 Subsidy income <B+
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其他业务支出 Other operating expenses !)`m mr
营业外支出 Non-operating expenses W>[TFdH?
所得税 Income tax vI(CX]o
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