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 。 N6!$V7oT
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现金 Cash in hand P
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银行存款 Cash in bank ^( 1S`z$
其他货币资金-外埠存款Other monetary assets - cash in other cities "M=1Eb$6=
其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft HI{IC!6
其他货币资金-信用卡 Other monetary assets - credit cards '~[JV>5
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f9La79v
其他货币资金-存出投资款 Other monetary assets - cash for investment ,\D*=5
短期投资-股票投资 Investments - Short term - stocks Vnnl~|Xx
短期投资-债券投资 Investments - Short term - bonds B^"1V{M
短期投资-基金投资 Investments - Short term - funds `h$^=84
短期投资-其他投资 Investments - Short term - others FuFA/R=x/
短期投资跌价准备 Provision for short-term investment }Bn`0;]
长期股权投资-股票投资 Long term equity investment - stocks X>ck.}F
长期股权投资-其他股权投资 Long term equity investment - others ]McDN[h:
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others !Q5NV4gd+
长期投资减值准备 Provision for long-term investment VU\{<j{
应收票据 Notes receivable Ll0"<G2t
应收股利 Dividends receivable td(4Fw||1y
应收利息 Interest receivable ~3qt<"
应收帐款 Trade debtors }Z8DVTpX}
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z#\YA]1
预付帐款 Prepayment ,=`iQl3(y/
应收补贴款 Allowance receivable @JpkG%eK
其他应收款 Other debtors _#TbOfu
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors a,KqTQB
其他流动资产 Other current assets hbE~.[Y2r
物资采购 Purchase 9u] "($
原材料 Raw materials /@+[D{_Fw
包装物 Packing materials aX|LEZ;D>
低值易耗品 Low value consumbles (zIIC"~5
材料成本差异 Material cost difference %q_b\K
自制半成品 Self-manufactured goods 3Jw}MFFV
库存商品 Finished goods c_FnJ_+ +f
商品进销差价 Difference between purchase & sales of commodities CL<m+dW%*
委托加工物资 Consigned processiong material HHg[6aw
委托代销商品 Consignment-out >m8~Fs0
受托代销商品 Consignment-in 4'`y5E
分期收款发出商品 Goods on instalment sales "i~~Q'=7
存货跌价准备 Provision for obsolete stocks l]z=0
待摊费用 Prepaid expenses ^/7L(
待处理流动资产损益 Unsettled G/L on current assets
8 J;\Z
待处理固定资产损益 Unsettled G/L on fixed assets &T\,kq>)
委托贷款-本金 Consignment loan - principle Vv3:x1S
委托贷款-利息 Consignment loan - interest g0A,VX:2
委托贷款-减值准备 Consignment loan - provision m$B)_WW
固定资产-房屋建筑物 Fixed assets - Buildings _/cL"Wf
固定资产-机器设备 Fixed assets - Plant and machinery TtP2>eh-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [.c'22R6
固定资产-运输设备 Fixed assets - Automobiles TqTz
累计折旧 Accumulated depreciation i=X
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固定资产减值准备 Impairment of fixed assets {Q
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工程物资-专用材料 Project material - specific materials HR$;QHl~F
工程物资-专用设备 Project material - specific equipment |oV_7
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工程物资-预付大型设备款 Project material - prepaid for equipment C,nU.0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production b]@@x;v$@
在建工程 Construction in progress %S]g8O[}nl
在建工程减值准备 Impairment of construction in progress GKa_6X_
固定资产清理 Disposal of fixed assets ?qR11A};tG
无形资产-专利权 Intangible assets - patent j2Uu8.8d
无形资产-非专利技术 Intangible assets - industrial property and know-how lbiMB~rwI
无形资产-商标权 Intangible assets - trademark rights C!6d`|
无形资产-土地使用权 Intangible assets - land use rights X!!3>`|
无形资产-商誉 Intangible assets - goodwill {x<yDDIv_
无形资产减值准备 Impairment of intangible assets H:_R[u4r
长期待摊费用 Deferred assets Rg~F[j$N
未确认融资费用 Unrecognized finance fees Z^r?
MX/
其他长期资产 Other long term assets q1vsvL9Q
递延税款借项 Deferred assets debits Jj,fdP#\
应付票据 Notes payable `u#N
应付帐款 Trade creditors f'
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预收帐款 Adanvances from customers /'Q2TLy=
代销商品款 Consignment-in payables j|2s./!Qg
其他应交款 Other payable to government
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其他应付款 Other creditors @szr '&\%A
应付股利 Proposed dividends :XeRc"m<
待转资产价值 Donated assets (I\qTf
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预计负债 Accrued liabilities =Bw2{]w
应付短期债券 Short-term debentures payable B):hm
其他流动负债 Other current liabilities I"bz6t\~|
预提费用 Accrued expenses ^2-t|E=
应付工资 Payroll payable vbSycZ2M7
应付福利费 Welfare payable n5;>e&
短期借款-抵押借款 Bank loans - Short term - pledged 0.
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短期借款-信用借款 Bank loans - Short term - credit i;mA|
短期借款-担保借款 Bank loans - Short term - guaranteed ;cp,d~m rf
一年内到期长期借款 Long term loans due within one year <_~e/+_.
一年内到期长期应付款 Long term payable due within one year j-9Zzgr
长期借款 Bank loans - Long term ~9DD=5\
应付债券-债券面值 Bond payable - Par value p-JGDjR0G
应付债券-债券溢价 Bond payable - Excess O7lFg;9c`
应付债券-债券折价 Bond payable - Discount ^s_7-p])(
应付债券-应计利息 Bond payable - Accrued interest S0mzDLgE
长期应付款 Long term payable C9L_`[9DO
专项应付款 Specific payable "ot#g"
其他长期负债 Other long term liabilities Ucd~-D
应交税金-所得税 Tax payable - income tax gt)wk93d>
应交税金-增值税 Tax payable - VAT W?X3 :1c9:
应交税金-营业税 Tax payable - business tax vfloha p
应交税金-消费税 Tax payable - consumable tax aDZ]
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应交税金-其他 Tax payable - others %hCd*[Z}j
递延税款贷项 Deferred taxation credit Am"e%|:
股本 Share capital /[+%<5s
已归还投资 Investment returned LGT?/gup
利润分配-其他转入 Profit appropriation - other transfer in L=
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f_'8l2jK1i
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve tzrvIVD
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SkyX\&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qA5 Ug
利润分配-利润归还投资 Profit appropriation - return investment by profit *I9O+/,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s"B+),Jod
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -T{G8@V0I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R(p3*t&n
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &l?AC%a5
期初未分配利润 Retained earnings, beginning of the year M$U Zn
资本公积-股本溢价 Capital surplus - share premium p,7,
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z4{:X Da
资本公积-接受现金捐赠 Capital surplus - cash donation +l<l3uBNS
资本公积-股权投资准备 Capital surplus - investment reserve ]_43U` [#
资本公积-拨款转入 Capital surplus - subsidiary {fa3"k_ke
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others 6|Xe ],u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RZP7h>y6@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;"|QW?>$D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~}RfepM
盈余公积-储备基金 Surplus reserve - reserve fund &gsBbQ+qA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #Fz/}lO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bk:m
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主营业务收入 Sales %jn)=;\
主营业务成本 Cost of sales v
p(ow]Q
主营业务税金及附加 Sales tax R*DQLBWc
营业费用 Operating expenses 45;ey }8
管理费用 General and administrative expenses p} {H%L
财务费用 Financial expenses bXk(wXX
投资收益 Investment income |dhKeg_
其他业务收入 Other operating income 9J$-E4G.M
营业外收入 Non-operating income Go(Td++HS
补贴收入 Subsidy income i>e?$H,/
其他业务支出 Other operating expenses e%C_>
营业外支出 Non-operating expenses v?0F
所得税 Income tax Q)=LbR{#
u(i=-PN_<