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 。 X@pcL{T!
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现金 Cash in hand i*jnC>
银行存款 Cash in bank UpSa7F:Uw
其他货币资金-外埠存款Other monetary assets - cash in other cities ZuNUha&a
其他货币资金-银行本票 Other monetary assets - cashier‘s check *bl|[(pP
其他货币资金-银行汇票 Other monetary assets - bank draft me
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其他货币资金-信用卡 Other monetary assets - credit cards x,j%3/J^2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oH"VrS 6
其他货币资金-存出投资款 Other monetary assets - cash for investment +|6E~#zklY
短期投资-股票投资 Investments - Short term - stocks U:q4OtiP
短期投资-债券投资 Investments - Short term - bonds @>q4hYF
短期投资-基金投资 Investments - Short term - funds .Mxt
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短期投资-其他投资 Investments - Short term - others +#Ga}eCM
短期投资跌价准备 Provision for short-term investment ZYLPk<<
长期股权投资-股票投资 Long term equity investment - stocks o\N^Uu
长期股权投资-其他股权投资 Long term equity investment - others iit 5IV
长期债券投资-债券投资 Long term securities investemnt - bonds XYze*8xUb
长期债券投资-其他债权投资 Long term securities investment - others /:ju/~R}
长期投资减值准备 Provision for long-term investment f#&@Vl(i&
应收票据 Notes receivable d04fj/B
应收股利 Dividends receivable WiqkC#N
应收利息 Interest receivable -#`tS
应收帐款 Trade debtors #}+_Hy
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors sB=s
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预付帐款 Prepayment ,E&W{b
应收补贴款 Allowance receivable T?KM}<$(O
其他应收款 Other debtors %4x,^ K]
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =l4F/?u]f@
其他流动资产 Other current assets *(o^w'5
物资采购 Purchase J?/N
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原材料 Raw materials Q94p*]W"
包装物 Packing materials S
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低值易耗品 Low value consumbles ')Qb,#/,%
材料成本差异 Material cost difference o@qI!?p&
自制半成品 Self-manufactured goods EASN#VG
库存商品 Finished goods f!bGH-.r5
商品进销差价 Difference between purchase & sales of commodities SD .c9
委托加工物资 Consigned processiong material &GaI
委托代销商品 Consignment-out ge[&og/$
受托代销商品 Consignment-in B&sa|'0U
分期收款发出商品 Goods on instalment sales Q5c13g2(c
存货跌价准备 Provision for obsolete stocks ]ZS/9 $
待摊费用 Prepaid expenses
A&C?|M?M
待处理流动资产损益 Unsettled G/L on current assets rW[7
_4
待处理固定资产损益 Unsettled G/L on fixed assets ]//Dd/L6
委托贷款-本金 Consignment loan - principle keS%w]87
委托贷款-利息 Consignment loan - interest t]6
4=
委托贷款-减值准备 Consignment loan - provision S~\u]j^%y
固定资产-房屋建筑物 Fixed assets - Buildings 66'AaA;0^i
固定资产-机器设备 Fixed assets - Plant and machinery /'L/O;H20
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures zJTSg
固定资产-运输设备 Fixed assets - Automobiles E@8<
累计折旧 Accumulated depreciation 2l}3L
固定资产减值准备 Impairment of fixed assets Q@-
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工程物资-专用材料 Project material - specific materials eXCH*vZY
工程物资-专用设备 Project material - specific equipment p}lFV,V
工程物资-预付大型设备款 Project material - prepaid for equipment $`txU5#vs
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production '_%`0p1
在建工程 Construction in progress q&@q/9kz
在建工程减值准备 Impairment of construction in progress +f\r?8s
固定资产清理 Disposal of fixed assets 2^fSC`!
无形资产-专利权 Intangible assets - patent TN.&FDqC9
无形资产-非专利技术 Intangible assets - industrial property and know-how }>?"bcJ
无形资产-商标权 Intangible assets - trademark rights a*?,wmzl
无形资产-土地使用权 Intangible assets - land use rights _;u@xl=
无形资产-商誉 Intangible assets - goodwill F17nWvF
无形资产减值准备 Impairment of intangible assets 3k* U/*
长期待摊费用 Deferred assets cp
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未确认融资费用 Unrecognized finance fees g({dD;
其他长期资产 Other long term assets $-lP"m@}
递延税款借项 Deferred assets debits #6za
应付票据 Notes payable ?OdJt
应付帐款 Trade creditors ?Q/9aqHe;
预收帐款 Adanvances from customers bS*oFm@u
代销商品款 Consignment-in payables `AxhA.&V
其他应交款 Other payable to government nX-%qc"
其他应付款 Other creditors LE@`TPg$R
应付股利 Proposed dividends z=a{;1A
待转资产价值 Donated assets usOIbrQ
预计负债 Accrued liabilities qb$f ,E[
应付短期债券 Short-term debentures payable zP#%ya:I
其他流动负债 Other current liabilities |d=MX>i|G
预提费用 Accrued expenses <rFKJ^ B
应付工资 Payroll payable /@f3|L<1@V
应付福利费 Welfare payable ,XmyC7y<
短期借款-抵押借款 Bank loans - Short term - pledged }~$96|J
短期借款-信用借款 Bank loans - Short term - credit roE*8:Y
短期借款-担保借款 Bank loans - Short term - guaranteed ompkDl\E
一年内到期长期借款 Long term loans due within one year .RxAYf|
一年内到期长期应付款 Long term payable due within one year Av
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长期借款 Bank loans - Long term ($Y6hn+
应付债券-债券面值 Bond payable - Par value 3qBZzM
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应付债券-债券溢价 Bond payable - Excess #ZPy&GIr
应付债券-债券折价 Bond payable - Discount
B!+`km5
应付债券-应计利息 Bond payable - Accrued interest %2TjG
长期应付款 Long term payable w|WehNGr
专项应付款 Specific payable -<.b3M h
其他长期负债 Other long term liabilities $.-\2;U
应交税金-所得税 Tax payable - income tax oN
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应交税金-增值税 Tax payable - VAT d`&F
应交税金-营业税 Tax payable - business tax &[4lP~
应交税金-消费税 Tax payable - consumable tax J,]U"+;H
应交税金-其他 Tax payable - others 7cMSJM(]G
递延税款贷项 Deferred taxation credit ,1&</R_
股本 Share capital >6"u{Qmr
已归还投资 Investment returned $r87]y!
利润分配-其他转入 Profit appropriation - other transfer in fS(IN~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <X1^w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #jNN?,ZK
利润分配-提取储备基金 Profit appropriation - reserve fund kZ3w 2=x3v
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7iBN!"G0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9`p|>d!.
利润分配-利润归还投资 Profit appropriation - return investment by profit XB'PEvh8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BV01&.<|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?O<D&CvB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >g FEA0-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \%+5p"Z<
期初未分配利润 Retained earnings, beginning of the year ]7yr.4?a
资本公积-股本溢价 Capital surplus - share premium \,5OPSB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /htM/pR
资本公积-接受现金捐赠 Capital surplus - cash donation FOx&'dH%@
资本公积-股权投资准备 Capital surplus - investment reserve Kt3]r:&J
资本公积-拨款转入 Capital surplus - subsidiary 1y($h<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sHQ82uX
资本公积-其他 Capital surplus - others W6 U**
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a@&P\"k
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d~U}IMj
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .#[==
盈余公积-储备基金 Surplus reserve - reserve fund (+ibT;!]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !
+# pGSk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6@[7
主营业务收入 Sales ,aBo
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主营业务成本 Cost of sales @?r[
$Ea1M
主营业务税金及附加 Sales tax ]1(G:h\
营业费用 Operating expenses nVt,= ?_ U
管理费用 General and administrative expenses -@EAL:kY
财务费用 Financial expenses Gn8'h
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投资收益 Investment income _#]/d3*Z}
其他业务收入 Other operating income fyE#8h_>4
营业外收入 Non-operating income GnzKDDH
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补贴收入 Subsidy income x<es1A'u6
其他业务支出 Other operating expenses w( ^
营业外支出 Non-operating expenses H<`<5M 8
所得税 Income tax vz-O2B_u
2)zAX"#/