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 。 32/P
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现金 Cash in hand i)DXb
银行存款 Cash in bank (Hx
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其他货币资金-外埠存款Other monetary assets - cash in other cities r $2
其他货币资金-银行本票 Other monetary assets - cashier‘s check gWPa8q<b
其他货币资金-银行汇票 Other monetary assets - bank draft <
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其他货币资金-信用卡 Other monetary assets - credit cards (`xnA~BN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit S!cXc/H-R
其他货币资金-存出投资款 Other monetary assets - cash for investment bS6Yi)p
短期投资-股票投资 Investments - Short term - stocks U]$3NIe
短期投资-债券投资 Investments - Short term - bonds a"4 6_>
短期投资-基金投资 Investments - Short term - funds P
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短期投资-其他投资 Investments - Short term - others (o\~2e:
短期投资跌价准备 Provision for short-term investment 4Fq}*QJ-
长期股权投资-股票投资 Long term equity investment - stocks 1=.?KAXR
长期股权投资-其他股权投资 Long term equity investment - others oPBjsQ
长期债券投资-债券投资 Long term securities investemnt - bonds </p.OaNe
长期债券投资-其他债权投资 Long term securities investment - others CxV%/ChJ#
长期投资减值准备 Provision for long-term investment ';F][x 5j
应收票据 Notes receivable bc-)y3gHU
应收股利 Dividends receivable 9\2&6H
应收利息 Interest receivable i|GC 'XD@
应收帐款 Trade debtors J_$~OEC~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors VV0$L=mo
预付帐款 Prepayment \:7EKzQ
应收补贴款 Allowance receivable mws.)
其他应收款 Other debtors e:<>
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vS#]RW&j
其他流动资产 Other current assets qiN'Tuw9
物资采购 Purchase 4N&}hOM'S
原材料 Raw materials E
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包装物 Packing materials \eCdGx?
低值易耗品 Low value consumbles ks$G6WC
材料成本差异 Material cost difference 5c8x:
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自制半成品 Self-manufactured goods (#qVtN`t
库存商品 Finished goods f6) H!SI
商品进销差价 Difference between purchase & sales of commodities <ZEA&:p
委托加工物资 Consigned processiong material K%;yFEZ
委托代销商品 Consignment-out g~b'}^J
受托代销商品 Consignment-in `314.a6S
分期收款发出商品 Goods on instalment sales <5%We(3
存货跌价准备 Provision for obsolete stocks uip]K{/A!e
待摊费用 Prepaid expenses =KLYR UW
待处理流动资产损益 Unsettled G/L on current assets 0M?}S~p]
待处理固定资产损益 Unsettled G/L on fixed assets yM@cml6Ox
委托贷款-本金 Consignment loan - principle I4'j_X
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委托贷款-利息 Consignment loan - interest rB]/N,R
委托贷款-减值准备 Consignment loan - provision ^da-R;o]
固定资产-房屋建筑物 Fixed assets - Buildings TF>F7v(,45
固定资产-机器设备 Fixed assets - Plant and machinery QTH yH
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h>?OWI
固定资产-运输设备 Fixed assets - Automobiles Wt=[R 4=
累计折旧 Accumulated depreciation ;]
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固定资产减值准备 Impairment of fixed assets p(Mv^ea
工程物资-专用材料 Project material - specific materials 0P 42C{>'w
工程物资-专用设备 Project material - specific equipment 0'uj*Y{L
工程物资-预付大型设备款 Project material - prepaid for equipment 2Z~ofrj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production LJD"N#c
在建工程 Construction in progress q`hg@uwA{`
在建工程减值准备 Impairment of construction in progress C'ZU .Y
固定资产清理 Disposal of fixed assets Yi`.zm
无形资产-专利权 Intangible assets - patent al/~
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights =[kv@p
无形资产-土地使用权 Intangible assets - land use rights <3KrhhH
无形资产-商誉 Intangible assets - goodwill n^K]R}S
无形资产减值准备 Impairment of intangible assets x/~M=][tN
长期待摊费用 Deferred assets N<x5:f#+
未确认融资费用 Unrecognized finance fees rGs> {-T3
其他长期资产 Other long term assets }O/Nn0,
递延税款借项 Deferred assets debits V]2Q92
应付票据 Notes payable `m5iZxhw
应付帐款 Trade creditors gE1" .qC
预收帐款 Adanvances from customers a$
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代销商品款 Consignment-in payables rk|6!kry
其他应交款 Other payable to government 9YKEME+:
其他应付款 Other creditors Z5Cv$bUc
应付股利 Proposed dividends >:=TS"}yS}
待转资产价值 Donated assets 6x 0>E^~
预计负债 Accrued liabilities `*]r.u0
应付短期债券 Short-term debentures payable ;
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其他流动负债 Other current liabilities \iFE,z
预提费用 Accrued expenses #p]On87>
应付工资 Payroll payable r"+
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应付福利费 Welfare payable LBg#KQ@
短期借款-抵押借款 Bank loans - Short term - pledged aozk,{9-
短期借款-信用借款 Bank loans - Short term - credit T(6S~;,Z
短期借款-担保借款 Bank loans - Short term - guaranteed kHO\#fF<
一年内到期长期借款 Long term loans due within one year 1na[=Q2
一年内到期长期应付款 Long term payable due within one year ep5aBrN]"
长期借款 Bank loans - Long term [kCn6\_<V
应付债券-债券面值 Bond payable - Par value UxW
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应付债券-债券溢价 Bond payable - Excess X*T9`]l6
应付债券-债券折价 Bond payable - Discount rO
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应付债券-应计利息 Bond payable - Accrued interest aUnm9ur
长期应付款 Long term payable MIgIt"M jz
专项应付款 Specific payable |l9AgwDg
其他长期负债 Other long term liabilities -Jhf]
应交税金-所得税 Tax payable - income tax q9OIw1xQr*
应交税金-增值税 Tax payable - VAT (/%}a`2#o
应交税金-营业税 Tax payable - business tax 0t) IWD
应交税金-消费税 Tax payable - consumable tax X_h+\
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应交税金-其他 Tax payable - others HBt?cA '
递延税款贷项 Deferred taxation credit zVIzrz0
股本 Share capital +"
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已归还投资 Investment returned 1xw},y6T2
利润分配-其他转入 Profit appropriation - other transfer in *q^'%'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?mV[
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V#=N?p
利润分配-提取储备基金 Profit appropriation - reserve fund bHp|>g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q+K`+& @\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /F\7_
利润分配-利润归还投资 Profit appropriation - return investment by profit 3yTBkFI!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /fX]Yu
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?}W:DGudZ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ? f%@8%px
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VR'w$m
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期初未分配利润 Retained earnings, beginning of the year `p!.K9r7
资本公积-股本溢价 Capital surplus - share premium r@_;L>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A3Su&0uaB
资本公积-接受现金捐赠 Capital surplus - cash donation b^ v.FK46G
资本公积-股权投资准备 Capital surplus - investment reserve F*a+&% Q
资本公积-拨款转入 Capital surplus - subsidiary 2-$R@
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation qB8<(vBP+
资本公积-其他 Capital surplus - others u",
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }%VHBkuc
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6:e0?R^aD"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n44j]+P
盈余公积-储备基金 Surplus reserve - reserve fund U8moVj8w1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund hVd63_OO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j*CnnM#n
主营业务收入 Sales tvd/Y|bV=
主营业务成本 Cost of sales ~ WVrtY Ju
主营业务税金及附加 Sales tax cM55
vVd
营业费用 Operating expenses aUd633
管理费用 General and administrative expenses [ P
8e=;
财务费用 Financial expenses Q 5Ln'La$
投资收益 Investment income 9{+B lNZ
其他业务收入 Other operating income -q-%)f
营业外收入 Non-operating income U7{,
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补贴收入 Subsidy income _Wgg=A"G
其他业务支出 Other operating expenses xEbcF+@
营业外支出 Non-operating expenses 6CCM7
所得税 Income tax `AYHCn
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