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 。
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现金 Cash in hand iHn!KV
银行存款 Cash in bank 0Mu8ZVI{
其他货币资金-外埠存款Other monetary assets - cash in other cities unnx#e]
其他货币资金-银行本票 Other monetary assets - cashier‘s check Hm
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其他货币资金-银行汇票 Other monetary assets - bank draft @5jG
其他货币资金-信用卡 Other monetary assets - credit cards @sHw+to|p)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~Ex.Yp8.
其他货币资金-存出投资款 Other monetary assets - cash for investment ewrWSffe
短期投资-股票投资 Investments - Short term - stocks n]DN xC@b
短期投资-债券投资 Investments - Short term - bonds 9I\3T6&tr
短期投资-基金投资 Investments - Short term - funds eqZ+n
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短期投资-其他投资 Investments - Short term - others nbASpa(
短期投资跌价准备 Provision for short-term investment (Q5@MfK`
长期股权投资-股票投资 Long term equity investment - stocks 5g1M_8e'+
长期股权投资-其他股权投资 Long term equity investment - others O_Rcd&<mr
长期债券投资-债券投资 Long term securities investemnt - bonds }=hoATs
长期债券投资-其他债权投资 Long term securities investment - others +z=%89GJ
长期投资减值准备 Provision for long-term investment PGPbpl&\t
应收票据 Notes receivable "Wk{ 4gS7l
应收股利 Dividends receivable 2ly,l[p8
应收利息 Interest receivable vaRwhE:
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9V;$v
预付帐款 Prepayment ;:4P'FWm^
应收补贴款 Allowance receivable Nr24[e
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其他应收款 Other debtors I\upnEKKzZ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \`/E
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其他流动资产 Other current assets E,LYS"%_
物资采购 Purchase Ok>(>K<r
原材料 Raw materials ls24ccOs
包装物 Packing materials o? i.v0@!K
低值易耗品 Low value consumbles *?bk?*?s
材料成本差异 Material cost difference }11`98>B6:
自制半成品 Self-manufactured goods aw/7Z`
库存商品 Finished goods )J+{oB[>b
商品进销差价 Difference between purchase & sales of commodities >4/L-y+
委托加工物资 Consigned processiong material 28R>>C=R
委托代销商品 Consignment-out h
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受托代销商品 Consignment-in Wzqb>.
分期收款发出商品 Goods on instalment sales GwQZf|
存货跌价准备 Provision for obsolete stocks qo6LC >Qg
待摊费用 Prepaid expenses #$=8g
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待处理流动资产损益 Unsettled G/L on current assets O wA~(
待处理固定资产损益 Unsettled G/L on fixed assets vK6ibl0
委托贷款-本金 Consignment loan - principle `pi-zE)
委托贷款-利息 Consignment loan - interest fJWxJSdi
委托贷款-减值准备 Consignment loan - provision $>r>0S#+\&
固定资产-房屋建筑物 Fixed assets - Buildings r]8x
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固定资产-机器设备 Fixed assets - Plant and machinery `~_H=l9{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures .%?-As
固定资产-运输设备 Fixed assets - Automobiles WQ[}&kY~
累计折旧 Accumulated depreciation =_RcoG/^~
固定资产减值准备 Impairment of fixed assets U|J$?aFDr
工程物资-专用材料 Project material - specific materials c6,s+^^
工程物资-专用设备 Project material - specific equipment A
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工程物资-预付大型设备款 Project material - prepaid for equipment (!*Xhz,(-
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (Pv`L
在建工程 Construction in progress [0u.}c;(
在建工程减值准备 Impairment of construction in progress kS+r"e
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固定资产清理 Disposal of fixed assets I7dm \|#
无形资产-专利权 Intangible assets - patent dG\U)WA(p
无形资产-非专利技术 Intangible assets - industrial property and know-how 2(m85/Hr\;
无形资产-商标权 Intangible assets - trademark rights rGnI( m.
无形资产-土地使用权 Intangible assets - land use rights VYamskK[G:
无形资产-商誉 Intangible assets - goodwill o_Jn_3=
无形资产减值准备 Impairment of intangible assets NoCDY2 $
长期待摊费用 Deferred assets Z5G]p4
未确认融资费用 Unrecognized finance fees mRhd/|g*
其他长期资产 Other long term assets fvcW'T}r
递延税款借项 Deferred assets debits d>%gW*
应付票据 Notes payable x&C%4Y_]
应付帐款 Trade creditors -)1-~7
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预收帐款 Adanvances from customers EBoGJ_l
代销商品款 Consignment-in payables *Y85DEA
其他应交款 Other payable to government ic*->-!
其他应付款 Other creditors DW/1 =3
应付股利 Proposed dividends m'cz5mcD
待转资产价值 Donated assets w9RF2J
预计负债 Accrued liabilities d/D,P=j"
应付短期债券 Short-term debentures payable ;n`R\NO9
其他流动负债 Other current liabilities 4_PCqEp)
预提费用 Accrued expenses {=UFk-$=
应付工资 Payroll payable Y5dD|]F|
应付福利费 Welfare payable '|l%rv
短期借款-抵押借款 Bank loans - Short term - pledged B7!
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短期借款-信用借款 Bank loans - Short term - credit b4>``n
短期借款-担保借款 Bank loans - Short term - guaranteed C:`;d&d
一年内到期长期借款 Long term loans due within one year >~I#JQ%
一年内到期长期应付款 Long term payable due within one year oZTgN .q
长期借款 Bank loans - Long term 'lJEHz\
应付债券-债券面值 Bond payable - Par value v*E(/}<v
应付债券-债券溢价 Bond payable - Excess o
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应付债券-债券折价 Bond payable - Discount I2f?xJ2/Z
应付债券-应计利息 Bond payable - Accrued interest #6Jc}g<?g
长期应付款 Long term payable XJqTmj3
专项应付款 Specific payable v" }WP34
其他长期负债 Other long term liabilities :e*D
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应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT !fY7"E{%%
应交税金-营业税 Tax payable - business tax pb!V|#u"
应交税金-消费税 Tax payable - consumable tax )4l>XlQ&
应交税金-其他 Tax payable - others L7'%
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递延税款贷项 Deferred taxation credit NJtQx2Sd'H
股本 Share capital qv[[Q[RK-5
已归还投资 Investment returned f-;$0mTQ
利润分配-其他转入 Profit appropriation - other transfer in NXpmT4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U{6oLqwq3Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vCw<G6tD
利润分配-提取储备基金 Profit appropriation - reserve fund 9lf*O0Z&n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s~*}0-lS
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zuSq+pxL@
利润分配-利润归还投资 Profit appropriation - return investment by profit |EKu2We*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends lbQQtpEKO
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7 8Vcu'j&_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >ys[I0bo
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares VYZU eh
期初未分配利润 Retained earnings, beginning of the year MJ`N,E[
资本公积-股本溢价 Capital surplus - share premium #B8*gFZB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e,>%Z@92(
资本公积-接受现金捐赠 Capital surplus - cash donation Lxv6!?v|
资本公积-股权投资准备 Capital surplus - investment reserve >nzu],
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资本公积-拨款转入 Capital surplus - subsidiary cvnB!$eji
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }pVTTs`
资本公积-其他 Capital surplus - others ]mQw,S)/"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &?0:v`4Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *wuqa)q2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund O}Hf
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund #sTEQjJ,J
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K=dR%c(
主营业务收入 Sales Y4E/?37j
主营业务成本 Cost of sales mMSh2B
主营业务税金及附加 Sales tax Xd<t5{bD!
营业费用 Operating expenses 1|{bDlmt
管理费用 General and administrative expenses uI~s8{0T6
财务费用 Financial expenses j~E",7Q'
投资收益 Investment income ?^i1_v7 Bi
其他业务收入 Other operating income %dMqpY7"
营业外收入 Non-operating income J NVr
补贴收入 Subsidy income LJFG0 W
其他业务支出 Other operating expenses W#'c5:m
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营业外支出 Non-operating expenses (@r
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所得税 Income tax .1yT*+`
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