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 。 @DrMaTr
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现金 Cash in hand Hs8c%C
银行存款 Cash in bank }CA oB::&
其他货币资金-外埠存款Other monetary assets - cash in other cities n-{G19?
其他货币资金-银行本票 Other monetary assets - cashier‘s check ,r{\aW@
其他货币资金-银行汇票 Other monetary assets - bank draft iFW)}_.
其他货币资金-信用卡 Other monetary assets - credit cards A|8(3PiP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit AjK'P<:/
其他货币资金-存出投资款 Other monetary assets - cash for investment *O|Z[>
短期投资-股票投资 Investments - Short term - stocks Cv|ya$}a
短期投资-债券投资 Investments - Short term - bonds ]-&
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短期投资-基金投资 Investments - Short term - funds w7]@QTC
短期投资-其他投资 Investments - Short term - others nmVL%66K
短期投资跌价准备 Provision for short-term investment Y`3>i,S6\
长期股权投资-股票投资 Long term equity investment - stocks ` IiAtS
长期股权投资-其他股权投资 Long term equity investment - others e;56}w
长期债券投资-债券投资 Long term securities investemnt - bonds {b[8x
长期债券投资-其他债权投资 Long term securities investment - others ` ej
长期投资减值准备 Provision for long-term investment ?C6iJnm
应收票据 Notes receivable cTFyF)
应收股利 Dividends receivable AS[cz!
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应收利息 Interest receivable qIa|sV\w0
应收帐款 Trade debtors lN)U8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h&||Ql1
预付帐款 Prepayment oBQr6-nZ
应收补贴款 Allowance receivable IDb|J%e^P
其他应收款 Other debtors veg\A+:'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _H|x6X1-
其他流动资产 Other current assets /+ vl({vV
物资采购 Purchase PBb@J'b
原材料 Raw materials T@uY6))>F
包装物 Packing materials ,L^eD>|j5
低值易耗品 Low value consumbles L{;q
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材料成本差异 Material cost difference k`6T% [D]
自制半成品 Self-manufactured goods [nxjPx9-
库存商品 Finished goods s"<k)Xi
商品进销差价 Difference between purchase & sales of commodities a%7ju4CVj
委托加工物资 Consigned processiong material 2P~zYdjS
委托代销商品 Consignment-out _) 2fXG!
受托代销商品 Consignment-in >sdj6^[+
分期收款发出商品 Goods on instalment sales .0S.7w3dZo
存货跌价准备 Provision for obsolete stocks gd-4hR
待摊费用 Prepaid expenses 6$w)"Rq
待处理流动资产损益 Unsettled G/L on current assets *[(O&L&0
待处理固定资产损益 Unsettled G/L on fixed assets V=BF"S;-'
委托贷款-本金 Consignment loan - principle tWD~|<\. )
委托贷款-利息 Consignment loan - interest 1Dg\\aUk
委托贷款-减值准备 Consignment loan - provision 5V4Ze;K
固定资产-房屋建筑物 Fixed assets - Buildings @;M( oFS9
固定资产-机器设备 Fixed assets - Plant and machinery (Kd;l&8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &!vJ3:
固定资产-运输设备 Fixed assets - Automobiles V6?ku6k
累计折旧 Accumulated depreciation yv
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固定资产减值准备 Impairment of fixed assets (X@JlAfB
工程物资-专用材料 Project material - specific materials C] qY
工程物资-专用设备 Project material - specific equipment =xWZJ:UnU
工程物资-预付大型设备款 Project material - prepaid for equipment f@T/^|`mh
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?N<* ATCL
在建工程 Construction in progress E8u:Fg
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在建工程减值准备 Impairment of construction in progress aR ao\Wp|
固定资产清理 Disposal of fixed assets 4:=']C
无形资产-专利权 Intangible assets - patent (EGsw o
无形资产-非专利技术 Intangible assets - industrial property and know-how sptDzVM
无形资产-商标权 Intangible assets - trademark rights $R%xeih1fz
无形资产-土地使用权 Intangible assets - land use rights a33}CVG-e3
无形资产-商誉 Intangible assets - goodwill ")"VQ|$y
无形资产减值准备 Impairment of intangible assets (p'yya{(
长期待摊费用 Deferred assets 3'8B rK
未确认融资费用 Unrecognized finance fees }BS.OK?
其他长期资产 Other long term assets : I28Zi*
递延税款借项 Deferred assets debits uuHR
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应付票据 Notes payable =0TnH<`
应付帐款 Trade creditors R:P'QM
预收帐款 Adanvances from customers }(z[
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代销商品款 Consignment-in payables {$)zC*l
其他应交款 Other payable to government LCx{7bN1ro
其他应付款 Other creditors @*e|{;X]hy
应付股利 Proposed dividends la>:%SD
待转资产价值 Donated assets k`U")lv
预计负债 Accrued liabilities O7%<(
应付短期债券 Short-term debentures payable I4:4)V?
其他流动负债 Other current liabilities G1 z[v3T
预提费用 Accrued expenses $As;Tvw.
应付工资 Payroll payable E1usxF)
应付福利费 Welfare payable }&Un8Rg"h
短期借款-抵押借款 Bank loans - Short term - pledged 4eK!1|1
短期借款-信用借款 Bank loans - Short term - credit |}
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短期借款-担保借款 Bank loans - Short term - guaranteed q%%8oaEI
一年内到期长期借款 Long term loans due within one year 0m7ANqE[Z
一年内到期长期应付款 Long term payable due within one year MW
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长期借款 Bank loans - Long term G=/a>{
应付债券-债券面值 Bond payable - Par value 3
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应付债券-债券溢价 Bond payable - Excess Mh"DPt9@J
应付债券-债券折价 Bond payable - Discount e3,TY.,Ay
应付债券-应计利息 Bond payable - Accrued interest wl1i@&9
长期应付款 Long term payable x.CUJ^_.
专项应付款 Specific payable 6z=h0,Y}
其他长期负债 Other long term liabilities c""*Ng*T
应交税金-所得税 Tax payable - income tax P&"8R
应交税金-增值税 Tax payable - VAT "{1`~pDj?
应交税金-营业税 Tax payable - business tax ;=
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应交税金-消费税 Tax payable - consumable tax +>h}Uz
应交税金-其他 Tax payable - others l{ja2brX
递延税款贷项 Deferred taxation credit 8+K=3=05#U
股本 Share capital a~E@scD
已归还投资 Investment returned NC'+-P'y
利润分配-其他转入 Profit appropriation - other transfer in (? j $n?p
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (|+Sbq(o
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '8\7(0$c
利润分配-提取储备基金 Profit appropriation - reserve fund @q:v?AO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e f8_w6i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <"F\&M`G
利润分配-利润归还投资 Profit appropriation - return investment by profit a,g3/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cO/%;HEV
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "}
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =<Q_&_.60
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ap;?[B~Ga
期初未分配利润 Retained earnings, beginning of the year TP7'tb
资本公积-股本溢价 Capital surplus - share premium IlQNo 1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X^;[X~g
资本公积-接受现金捐赠 Capital surplus - cash donation </!
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资本公积-股权投资准备 Capital surplus - investment reserve jej|B#?`
资本公积-拨款转入 Capital surplus - subsidiary ]Hr:|2|.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +TzZ
资本公积-其他 Capital surplus - others nF$n[:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zY_xJ"/9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i4;`dCT|A
盈余公积-储备基金 Surplus reserve - reserve fund !kCMw%[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ms9zp?M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /]7FX"
主营业务收入 Sales 5@l[!Jl0k
主营业务成本 Cost of sales .x\fPjB
主营业务税金及附加 Sales tax '](4g/%
营业费用 Operating expenses 8 Z|c!QIU
管理费用 General and administrative expenses K5l#dl_T
财务费用 Financial expenses u\LG_/UJV1
投资收益 Investment income 0-Z
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其他业务收入 Other operating income R-odc,P=
营业外收入 Non-operating income /8m2oL\<
补贴收入 Subsidy income S%+,:kq
其他业务支出 Other operating expenses $p_FrN{
营业外支出 Non-operating expenses T.ZPpxY
所得税 Income tax kkWqP20q
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