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 。 uF9p:FvN8
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现金 Cash in hand ^"K
银行存款 Cash in bank qdm5dQ (c
其他货币资金-外埠存款Other monetary assets - cash in other cities +jO1?:Lr
其他货币资金-银行本票 Other monetary assets - cashier‘s check _WtX8
其他货币资金-银行汇票 Other monetary assets - bank draft :h0as!2@dp
其他货币资金-信用卡 Other monetary assets - credit cards IPa08/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ki}PO`s
其他货币资金-存出投资款 Other monetary assets - cash for investment d
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短期投资-股票投资 Investments - Short term - stocks "R+
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短期投资-债券投资 Investments - Short term - bonds :1eI"])(
短期投资-基金投资 Investments - Short term - funds `rW{zQYM
短期投资-其他投资 Investments - Short term - others ]ms#*IZ
短期投资跌价准备 Provision for short-term investment 3lhXD_Y
长期股权投资-股票投资 Long term equity investment - stocks ST)l0c+Y>
长期股权投资-其他股权投资 Long term equity investment - others o1MI&}r
长期债券投资-债券投资 Long term securities investemnt - bonds j{>E.F2.
长期债券投资-其他债权投资 Long term securities investment - others n'7 3DApW
长期投资减值准备 Provision for long-term investment wKe^5|Rr
应收票据 Notes receivable )QaI{ z
应收股利 Dividends receivable KM< +9`
应收利息 Interest receivable $&EZVZ{r
应收帐款 Trade debtors ygS*))7
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors X_+`7yCi"x
预付帐款 Prepayment R}Uvi9?
应收补贴款 Allowance receivable 7<x0LW
其他应收款 Other debtors 4O9HoX#-?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y.JAtsxD
其他流动资产 Other current assets 2V/A%
物资采购 Purchase ^v*ajy.>
原材料 Raw materials c)#b*k,lw<
包装物 Packing materials \% !]qv
低值易耗品 Low value consumbles "w=p@/C
材料成本差异 Material cost difference NS-u,5Jt
自制半成品 Self-manufactured goods 5&v'
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库存商品 Finished goods (' /S~
商品进销差价 Difference between purchase & sales of commodities TgJx%
委托加工物资 Consigned processiong material wJ1qJ!s@
委托代销商品 Consignment-out oiJa1X
受托代销商品 Consignment-in 5|NM]8^^0[
分期收款发出商品 Goods on instalment sales ^=bJ
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存货跌价准备 Provision for obsolete stocks F0o7XUt
待摊费用 Prepaid expenses )9##mUt'}
待处理流动资产损益 Unsettled G/L on current assets d"Y9go"Z
待处理固定资产损益 Unsettled G/L on fixed assets UB&ofO
委托贷款-本金 Consignment loan - principle bPC {4l
委托贷款-利息 Consignment loan - interest qc|;qPj
委托贷款-减值准备 Consignment loan - provision /],:sS7
固定资产-房屋建筑物 Fixed assets - Buildings Y<:%_]]
固定资产-机器设备 Fixed assets - Plant and machinery VaJX,Q
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #p&iH9c_
固定资产-运输设备 Fixed assets - Automobiles >*,Zc
累计折旧 Accumulated depreciation D(Zux8l
固定资产减值准备 Impairment of fixed assets ~e{AgY)
工程物资-专用材料 Project material - specific materials 7.CzS
工程物资-专用设备 Project material - specific equipment 3%{XJ
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工程物资-预付大型设备款 Project material - prepaid for equipment :35J<oG
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YNn,{Xi
在建工程 Construction in progress y^Oj4Y:
在建工程减值准备 Impairment of construction in progress H&[ CSc
固定资产清理 Disposal of fixed assets 5b0Ipg
无形资产-专利权 Intangible assets - patent vlw2dY@^
无形资产-非专利技术 Intangible assets - industrial property and know-how r-^Ju6w{
无形资产-商标权 Intangible assets - trademark rights tNjb{(eO\h
无形资产-土地使用权 Intangible assets - land use rights 0@C`QW%m
无形资产-商誉 Intangible assets - goodwill ^>h
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无形资产减值准备 Impairment of intangible assets Ec8Y}C,{7<
长期待摊费用 Deferred assets 7SoxsT)
未确认融资费用 Unrecognized finance fees bd_U%0)pi1
其他长期资产 Other long term assets !O@qqg(>
递延税款借项 Deferred assets debits $.R$I&U
应付票据 Notes payable -kq=W_
应付帐款 Trade creditors &sR{3pC}
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables L7G':oA_`p
其他应交款 Other payable to government Yt++?
其他应付款 Other creditors fxI>FhU_
应付股利 Proposed dividends L;Nz\sJ
待转资产价值 Donated assets R)WvU4+U
预计负债 Accrued liabilities &?9p\oY[
应付短期债券 Short-term debentures payable 7F4$k4r<
其他流动负债 Other current liabilities -x_b^)x~b7
预提费用 Accrued expenses #lM!s
应付工资 Payroll payable zc'!a"
应付福利费 Welfare payable pTOS}A[dh
短期借款-抵押借款 Bank loans - Short term - pledged o(]kI?`
短期借款-信用借款 Bank loans - Short term - credit }KCXo/y
短期借款-担保借款 Bank loans - Short term - guaranteed +NxEx/{
一年内到期长期借款 Long term loans due within one year *hF5cM[
一年内到期长期应付款 Long term payable due within one year WfhQi
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长期借款 Bank loans - Long term P}~6y
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应付债券-债券面值 Bond payable - Par value mdypZ 1f_
应付债券-债券溢价 Bond payable - Excess VHM ,W]
应付债券-债券折价 Bond payable - Discount :)g=Ah
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应付债券-应计利息 Bond payable - Accrued interest 6f?5/hq
长期应付款 Long term payable Za jQ B
专项应付款 Specific payable ]r$S{<
其他长期负债 Other long term liabilities _{_LTy%[
应交税金-所得税 Tax payable - income tax AVOqW0Z+y
应交税金-增值税 Tax payable - VAT HO41)m+&
应交税金-营业税 Tax payable - business tax LZ|G" 5X[
应交税金-消费税 Tax payable - consumable tax \x(J vDt
应交税金-其他 Tax payable - others 4Yt:PN2
递延税款贷项 Deferred taxation credit m qPWCFP
股本 Share capital bo <.7
已归还投资 Investment returned @0A0\2
利润分配-其他转入 Profit appropriation - other transfer in 3_J9SwtN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |m"2B]"@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uB
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利润分配-提取储备基金 Profit appropriation - reserve fund -[~{c]/ c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M98dQ%4I
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4^w>An6
利润分配-利润归还投资 Profit appropriation - return investment by profit .7g^w+W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @=K> uyB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KB&t31aq
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5[al
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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 #fG!dD42
期初未分配利润 Retained earnings, beginning of the year n~8-+$6OR
资本公积-股本溢价 Capital surplus - share premium *Y9"-C+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z2PLm0%:
资本公积-接受现金捐赠 Capital surplus - cash donation bRLm
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资本公积-股权投资准备 Capital surplus - investment reserve I:]
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资本公积-拨款转入 Capital surplus - subsidiary 6^mO<nB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation TcpD*%wW
资本公积-其他 Capital surplus - others gD _tBv
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _t:rWC"X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QP7EP aW
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _66zXfM<
盈余公积-储备基金 Surplus reserve - reserve fund M_T$\z;,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @xtcjB9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment UrH^T;#
主营业务收入 Sales `2J6Dz"W
主营业务成本 Cost of sales A8e b{qv
主营业务税金及附加 Sales tax t<|=
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营业费用 Operating expenses w/d9S(
管理费用 General and administrative expenses $*xnq%A
财务费用 Financial expenses vo!:uvy;2
投资收益 Investment income ok-sm~ bp
其他业务收入 Other operating income {h&*H[Z z
营业外收入 Non-operating income 6b-d#H/1Y
补贴收入 Subsidy income M
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其他业务支出 Other operating expenses 5EFow-AH
营业外支出 Non-operating expenses 8$v17 3
所得税 Income tax 3yr{B Xn
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