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 。 T.sib&R
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现金 Cash in hand Rx22W:S=C.
银行存款 Cash in bank 5@6%/='I q
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
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其他货币资金-银行汇票 Other monetary assets - bank draft 2R!1Vl
其他货币资金-信用卡 Other monetary assets - credit cards <y}`PmIM I
其他货币资金-信用证保证金 Other monetary assets - L/C deposit v/E_A3Ay&
其他货币资金-存出投资款 Other monetary assets - cash for investment $=iV
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短期投资-股票投资 Investments - Short term - stocks A@X&dy
短期投资-债券投资 Investments - Short term - bonds W~J>
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短期投资-基金投资 Investments - Short term - funds C]tHk)<|42
短期投资-其他投资 Investments - Short term - others jQp7TdvLE$
短期投资跌价准备 Provision for short-term investment 6mnj!p]3
长期股权投资-股票投资 Long term equity investment - stocks /^kZ}}9baU
长期股权投资-其他股权投资 Long term equity investment - others 32r2<QrX
长期债券投资-债券投资 Long term securities investemnt - bonds =!b<@
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长期债券投资-其他债权投资 Long term securities investment - others n'yC- ;
长期投资减值准备 Provision for long-term investment w
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应收票据 Notes receivable 8()L }@y
应收股利 Dividends receivable CVh^~!"7j
应收利息 Interest receivable Tkhu,
应收帐款 Trade debtors ]F5qXF5
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8 ]N
预付帐款 Prepayment s 9,?"\0Zm
应收补贴款 Allowance receivable \o-
Q9V
其他应收款 Other debtors 4|Dxyb>pS
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors xbFoXYqgP
其他流动资产 Other current assets G H
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物资采购 Purchase 0pWF\<IZ
原材料 Raw materials gF@51K
包装物 Packing materials Rl7V~dUY
低值易耗品 Low value consumbles Lzzf`jN]
材料成本差异 Material cost difference S(^*DV
自制半成品 Self-manufactured goods !4 4 )=xW
库存商品 Finished goods I@ l'Fx
商品进销差价 Difference between purchase & sales of commodities bY4~\cP.
委托加工物资 Consigned processiong material .D^=vuxt~
委托代销商品 Consignment-out 3le/(=&1
受托代销商品 Consignment-in ~N+bD
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 ef\Pu\'U
待摊费用 Prepaid expenses %t&5o>1C
待处理流动资产损益 Unsettled G/L on current assets T#.5F7$u
待处理固定资产损益 Unsettled G/L on fixed assets P#/k5]g
委托贷款-本金 Consignment loan - principle #<X+)B6t
委托贷款-利息 Consignment loan - interest #:{Bd8PS
委托贷款-减值准备 Consignment loan - provision @;iW)a_M
固定资产-房屋建筑物 Fixed assets - Buildings Y|t] bb
固定资产-机器设备 Fixed assets - Plant and machinery e7f3dqn0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures hKq#
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固定资产-运输设备 Fixed assets - Automobiles [-)N}rL>
累计折旧 Accumulated depreciation TbqED\5@9w
固定资产减值准备 Impairment of fixed assets ?u/Uov@rD
工程物资-专用材料 Project material - specific materials f?wn;;z`
工程物资-专用设备 Project material - specific equipment n&Q{
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工程物资-预付大型设备款 Project material - prepaid for equipment 8Yr_$5R
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production lHBk&UN'
在建工程 Construction in progress z116i?7EnV
在建工程减值准备 Impairment of construction in progress +'9l 2DI;
固定资产清理 Disposal of fixed assets Yyq:5V!
无形资产-专利权 Intangible assets - patent pei-R
无形资产-非专利技术 Intangible assets - industrial property and know-how w(O/mUDX
无形资产-商标权 Intangible assets - trademark rights U^
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无形资产-土地使用权 Intangible assets - land use rights (|_1ku3!
无形资产-商誉 Intangible assets - goodwill /
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无形资产减值准备 Impairment of intangible assets >=|Dir
长期待摊费用 Deferred assets }Yt/e-Yg%r
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets nPp\IE}:
递延税款借项 Deferred assets debits 9NTBdo%u
应付票据 Notes payable D2 o,K&V
应付帐款 Trade creditors 0Fr
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预收帐款 Adanvances from customers TAbd[:2{F
代销商品款 Consignment-in payables [:-Ltfr
其他应交款 Other payable to government gTE/g'3
其他应付款 Other creditors '!*,JG5_
应付股利 Proposed dividends hnM?wn
待转资产价值 Donated assets zc&>RM
预计负债 Accrued liabilities " (c#H
应付短期债券 Short-term debentures payable \2(Uqf#_
其他流动负债 Other current liabilities 5mwtlC':l?
预提费用 Accrued expenses 8X":,s!
应付工资 Payroll payable ?;pw*s1Atz
应付福利费 Welfare payable 7e\g
短期借款-抵押借款 Bank loans - Short term - pledged fZK&
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短期借款-信用借款 Bank loans - Short term - credit TfaL5evio
短期借款-担保借款 Bank loans - Short term - guaranteed uGIA4CUm
一年内到期长期借款 Long term loans due within one year "'us.t.
一年内到期长期应付款 Long term payable due within one year @= f2\hU
长期借款 Bank loans - Long term ig(a28%
应付债券-债券面值 Bond payable - Par value USLG G}R
应付债券-债券溢价 Bond payable - Excess &kKopJH
应付债券-债券折价 Bond payable - Discount X{A|{
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应付债券-应计利息 Bond payable - Accrued interest 0 1U/{D6D
长期应付款 Long term payable +cQGX5 K
专项应付款 Specific payable Mg?^ 5`*
其他长期负债 Other long term liabilities Xx_v>Jn!
应交税金-所得税 Tax payable - income tax _-aQ.p ?T
应交税金-增值税 Tax payable - VAT iiS^xqSNCt
应交税金-营业税 Tax payable - business tax j4j %r(
应交税金-消费税 Tax payable - consumable tax ZS0=xS5q)
应交税金-其他 Tax payable - others *I)oDq3
递延税款贷项 Deferred taxation credit %~ uMa
股本 Share capital (q'w"q j
已归还投资 Investment returned 1&A@Zo5|
利润分配-其他转入 Profit appropriation - other transfer in ". jY3<bQg
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve QAYhAOS|e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {3@lvoDT
利润分配-提取储备基金 Profit appropriation - reserve fund T|o[! @:,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lhsd39NM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,7:_M>-3g
利润分配-利润归还投资 Profit appropriation - return investment by profit O,(p><k$/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Rg3 Lo ?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~^*IP1.3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _"
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期初未分配利润 Retained earnings, beginning of the year ~|+!xh
资本公积-股本溢价 Capital surplus - share premium aa:Oh^AJy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YEF|SEon0
资本公积-接受现金捐赠 Capital surplus - cash donation NZ:A?h2JR
资本公积-股权投资准备 Capital surplus - investment reserve 'EFSr!+
资本公积-拨款转入 Capital surplus - subsidiary 9U1cH qV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~ B0L7}d
资本公积-其他 Capital surplus - others j0b?dKd
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "L^Klk?Vn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \a]JH\T)Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \ FW{&X9a
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund rb_ cm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )SG+9!AbMZ
主营业务收入 Sales
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主营业务成本 Cost of sales sM)qzO2wh
主营业务税金及附加 Sales tax 4:\1S~WW
营业费用 Operating expenses vJ96qX
管理费用 General and administrative expenses ['%]tWT9
财务费用 Financial expenses pE{ZWW[@+
投资收益 Investment income lWj{pyZ
其他业务收入 Other operating income =fmM=@!$<
营业外收入 Non-operating income TCAtb('D
补贴收入 Subsidy income T1TKwU8l
其他业务支出 Other operating expenses My'u('Q%
营业外支出 Non-operating expenses .>z)6S_G
所得税 Income tax i=$##
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