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 。 Qz*!jwg
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现金 Cash in hand )wU.|9o]M
银行存款 Cash in bank x,W)qv
其他货币资金-外埠存款Other monetary assets - cash in other cities _C`cO
其他货币资金-银行本票 Other monetary assets - cashier‘s check WB S~e
其他货币资金-银行汇票 Other monetary assets - bank draft i#I+
其他货币资金-信用卡 Other monetary assets - credit cards esCm`?qCP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?b?`(JTR
其他货币资金-存出投资款 Other monetary assets - cash for investment =
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短期投资-股票投资 Investments - Short term - stocks v3 $+l1
短期投资-债券投资 Investments - Short term - bonds S1Q2<<[
短期投资-基金投资 Investments - Short term - funds *%JncK'
短期投资-其他投资 Investments - Short term - others ,o(7z^1Pe;
短期投资跌价准备 Provision for short-term investment \RcB,?OK
长期股权投资-股票投资 Long term equity investment - stocks }wmn v
长期股权投资-其他股权投资 Long term equity investment - others _=RA-qZ"
长期债券投资-债券投资 Long term securities investemnt - bonds J)O1)fR
长期债券投资-其他债权投资 Long term securities investment - others 3`@alhD'
长期投资减值准备 Provision for long-term investment J 00<NRxj"
应收票据 Notes receivable J8|F8dcz
应收股利 Dividends receivable W@NM~+)e
应收利息 Interest receivable SJY<#_b
应收帐款 Trade debtors E\N?D
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :+;AXnDM~
预付帐款 Prepayment / d
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应收补贴款 Allowance receivable %JBFG.+
其他应收款 Other debtors 7_r$zEP6
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors et|P5%G
其他流动资产 Other current assets j{,3!
物资采购 Purchase :>gzWVE<
原材料 Raw materials I8r5u=PH
包装物 Packing materials wN,DTmtD
低值易耗品 Low value consumbles p8<Y5:`
材料成本差异 Material cost difference ,: X+NQ
自制半成品 Self-manufactured goods uPk`9c
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库存商品 Finished goods O!+LM{>
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商品进销差价 Difference between purchase & sales of commodities %AbA(F
委托加工物资 Consigned processiong material =|IB=
委托代销商品 Consignment-out ^p#f B4z
受托代销商品 Consignment-in nenYP0
分期收款发出商品 Goods on instalment sales u}u;jTi>2
存货跌价准备 Provision for obsolete stocks O_8ERxj
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待摊费用 Prepaid expenses \tFg10
待处理流动资产损益 Unsettled G/L on current assets M/GQQG;
待处理固定资产损益 Unsettled G/L on fixed assets @MIBW)P<
委托贷款-本金 Consignment loan - principle wCiDvHF5+C
委托贷款-利息 Consignment loan - interest wD>tR
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委托贷款-减值准备 Consignment loan - provision $
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固定资产-房屋建筑物 Fixed assets - Buildings "oZ]
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固定资产-机器设备 Fixed assets - Plant and machinery |He,v/r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @
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固定资产-运输设备 Fixed assets - Automobiles -L>\
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累计折旧 Accumulated depreciation ?c)PBJ+]
固定资产减值准备 Impairment of fixed assets 1aKY
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工程物资-专用材料 Project material - specific materials iTgGf
工程物资-专用设备 Project material - specific equipment mIVnc`3s
工程物资-预付大型设备款 Project material - prepaid for equipment usiv`.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production L-_dq0T
在建工程 Construction in progress TQm x$
在建工程减值准备 Impairment of construction in progress =E Cw'
固定资产清理 Disposal of fixed assets ,eq[X\B>
无形资产-专利权 Intangible assets - patent e:H7ht:
无形资产-非专利技术 Intangible assets - industrial property and know-how v)@EK6Nty
无形资产-商标权 Intangible assets - trademark rights 4,L
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无形资产-土地使用权 Intangible assets - land use rights 0wZ_;FN*-
无形资产-商誉 Intangible assets - goodwill J<x?bIetj
无形资产减值准备 Impairment of intangible assets $,ev <4I&
长期待摊费用 Deferred assets lcgT9m#
未确认融资费用 Unrecognized finance fees )@.bkzW
其他长期资产 Other long term assets 9`}Wp2
递延税款借项 Deferred assets debits @AUx%:}0Y:
应付票据 Notes payable 6U;pYWht
应付帐款 Trade creditors 7|3Qcn7P)@
预收帐款 Adanvances from customers Q\G8R^9j p
代销商品款 Consignment-in payables BQVpp,]
其他应交款 Other payable to government >E^?<}E~.
其他应付款 Other creditors vlCjh! x
应付股利 Proposed dividends n k]tq3.[
待转资产价值 Donated assets g~_cYy
预计负债 Accrued liabilities md7Aqh
应付短期债券 Short-term debentures payable 7"F
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其他流动负债 Other current liabilities V^aX^ ;
预提费用 Accrued expenses hGi"=Oud2
应付工资 Payroll payable @`2<^-r\
应付福利费 Welfare payable CBx 1.xL
短期借款-抵押借款 Bank loans - Short term - pledged /km^
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短期借款-信用借款 Bank loans - Short term - credit b Jt39
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短期借款-担保借款 Bank loans - Short term - guaranteed uEQH6~\{Nl
一年内到期长期借款 Long term loans due within one year <{m!.9g9
一年内到期长期应付款 Long term payable due within one year "UVqkw,vt
长期借款 Bank loans - Long term :)}iWKAse
应付债券-债券面值 Bond payable - Par value :$d3}TjsA+
应付债券-债券溢价 Bond payable - Excess QytqO{B^
应付债券-债券折价 Bond payable - Discount 9Ue3
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应付债券-应计利息 Bond payable - Accrued interest RC Fb&,51
长期应付款 Long term payable KquHc-fzqr
专项应付款 Specific payable kXS_:f;M
其他长期负债 Other long term liabilities b?7?iV4
应交税金-所得税 Tax payable - income tax \{J gjd
应交税金-增值税 Tax payable - VAT vC~];!^
应交税金-营业税 Tax payable - business tax kRNr`yfN
应交税金-消费税 Tax payable - consumable tax [dFxW6n
应交税金-其他 Tax payable - others "|RP_v2
递延税款贷项 Deferred taxation credit =zXpeo&|m
股本 Share capital FT73P0!8.
已归还投资 Investment returned 9)l-5o:D
利润分配-其他转入 Profit appropriation - other transfer in zR
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve AbUPJF"F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d{&+xl^ll
利润分配-提取储备基金 Profit appropriation - reserve fund W>eJGZ<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #C,M8~Q7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d.tjLeY
利润分配-利润归还投资 Profit appropriation - return investment by profit $7gzu4f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rz+G]J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %@q52ZQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I9N?zmH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *%
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期初未分配利润 Retained earnings, beginning of the year b!SGQv(^M
资本公积-股本溢价 Capital surplus - share premium "L.)ML
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cv;&ff2%?
资本公积-接受现金捐赠 Capital surplus - cash donation qa#Fa)g*
资本公积-股权投资准备 Capital surplus - investment reserve 7a0ZI
资本公积-拨款转入 Capital surplus - subsidiary L?&+*|VxI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation CJg &
资本公积-其他 Capital surplus - others kCxmC<34
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Zoj.F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~R-S$qizAC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E+V^5Z:u
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 :k8>)x]
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7{f&L'
主营业务收入 Sales 1g9Qvz3
主营业务成本 Cost of sales
xc Wr hg
主营业务税金及附加 Sales tax 0z/tceW
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营业费用 Operating expenses Lx,"jA/
管理费用 General and administrative expenses ??12
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财务费用 Financial expenses 3 1KMn
投资收益 Investment income n[n0iz1-
其他业务收入 Other operating income l_
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营业外收入 Non-operating income m9ts&b+TE
补贴收入 Subsidy income ZH/^``[.
其他业务支出 Other operating expenses f!ehq\K1k
营业外支出 Non-operating expenses ZT4._|2
所得税 Income tax Htl6Mr*{
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