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 。 'DB({s
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现金 Cash in hand }~0{1&
银行存款 Cash in bank f|HgLFx
其他货币资金-外埠存款Other monetary assets - cash in other cities =,}!Ns{k
其他货币资金-银行本票 Other monetary assets - cashier‘s check b^|,9en
其他货币资金-银行汇票 Other monetary assets - bank draft rqG6Ll`=+
其他货币资金-信用卡 Other monetary assets - credit cards s
$=B~l
其他货币资金-信用证保证金 Other monetary assets - L/C deposit fh5^Gd~
其他货币资金-存出投资款 Other monetary assets - cash for investment :[$i~V
短期投资-股票投资 Investments - Short term - stocks u{y5'cJ{
短期投资-债券投资 Investments - Short term - bonds <P
Z\qE*+y
短期投资-基金投资 Investments - Short term - funds |Y,X=Ed
短期投资-其他投资 Investments - Short term - others #7E&16Fk
短期投资跌价准备 Provision for short-term investment tI(t%~>^
长期股权投资-股票投资 Long term equity investment - stocks }e;p8)]Wl
长期股权投资-其他股权投资 Long term equity investment - others Bg
8t'dw?K
长期债券投资-债券投资 Long term securities investemnt - bonds t3h \.(mq
长期债券投资-其他债权投资 Long term securities investment - others :d/:Ga5v!
长期投资减值准备 Provision for long-term investment NIcNL(]
应收票据 Notes receivable #xE>]U
应收股利 Dividends receivable +\]S<T*;
应收利息 Interest receivable 39^uLob
应收帐款 Trade debtors }Q,C;!'"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <MDFfnj
预付帐款 Prepayment 9cHNwgD>v
应收补贴款 Allowance receivable z8MpE
其他应收款 Other debtors =?QQb>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )Z`viT
其他流动资产 Other current assets cVt$#A)
物资采购 Purchase P|QnZ){
原材料 Raw materials U*#E aL
包装物 Packing materials CX@HG)l
低值易耗品 Low value consumbles |@uhq>&
材料成本差异 Material cost difference iS^^Z ZyR
自制半成品 Self-manufactured goods =I*ZOE3n
库存商品 Finished goods ?_`P;}4#
商品进销差价 Difference between purchase & sales of commodities v,O&UrZ
委托加工物资 Consigned processiong material enO=-#
委托代销商品 Consignment-out Ay. q)
受托代销商品 Consignment-in |x~ei_x7.p
分期收款发出商品 Goods on instalment sales [AK %~Kg9
存货跌价准备 Provision for obsolete stocks nHL>}Yg
待摊费用 Prepaid expenses ^*T{-U'
待处理流动资产损益 Unsettled G/L on current assets bu!<0AP"N+
待处理固定资产损益 Unsettled G/L on fixed assets REe%>|
委托贷款-本金 Consignment loan - principle P)
0=@{(
委托贷款-利息 Consignment loan - interest S+=@d\S}"
委托贷款-减值准备 Consignment loan - provision <Ucfd
G&Lp
固定资产-房屋建筑物 Fixed assets - Buildings qv >(
固定资产-机器设备 Fixed assets - Plant and machinery A-NC,3
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G7#~=W
2M
固定资产-运输设备 Fixed assets - Automobiles Vam8NnZ|r
累计折旧 Accumulated depreciation ;
yC`5
固定资产减值准备 Impairment of fixed assets D}C*8s bC}
工程物资-专用材料 Project material - specific materials 5+PBS)pJ]%
工程物资-专用设备 Project material - specific equipment H5rNLfw
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工程物资-预付大型设备款 Project material - prepaid for equipment Kwmo)|7uPU
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production z[I/ AORl
在建工程 Construction in progress L
~'N6
在建工程减值准备 Impairment of construction in progress eT
\Q
固定资产清理 Disposal of fixed assets rs)aEmvC
无形资产-专利权 Intangible assets - patent X|0`$f
无形资产-非专利技术 Intangible assets - industrial property and know-how *fyEw\`a
无形资产-商标权 Intangible assets - trademark rights N1zrfn-VU
无形资产-土地使用权 Intangible assets - land use rights fpC@3 itI
无形资产-商誉 Intangible assets - goodwill }Z%{QJ$z
无形资产减值准备 Impairment of intangible assets 8J@OMW&[l
长期待摊费用 Deferred assets Q#AHEm{9;s
未确认融资费用 Unrecognized finance fees |0Ug~jKU
其他长期资产 Other long term assets G@6,O-Sj
递延税款借项 Deferred assets debits fae yk]u
应付票据 Notes payable ymJw{&^am
应付帐款 Trade creditors Ho*RLVI0U
预收帐款 Adanvances from customers C F 0IP
代销商品款 Consignment-in payables tWy<9TF
其他应交款 Other payable to government hndRgCo
其他应付款 Other creditors " ~hj B
应付股利 Proposed dividends z:?
<aT
待转资产价值 Donated assets 6>^k9cJp
预计负债 Accrued liabilities rm;"98~zJ?
应付短期债券 Short-term debentures payable zb*4Nsda:
其他流动负债 Other current liabilities mqxy(zS]
预提费用 Accrued expenses M/I d\~
应付工资 Payroll payable V&nJT~k
应付福利费 Welfare payable S
Q.Wj?W)
短期借款-抵押借款 Bank loans - Short term - pledged gDBQ\vM8
短期借款-信用借款 Bank loans - Short term - credit J #5o
短期借款-担保借款 Bank loans - Short term - guaranteed |1 6v4 R
一年内到期长期借款 Long term loans due within one year M?CMN.Dw
一年内到期长期应付款 Long term payable due within one year qf
{B
长期借款 Bank loans - Long term h2*&>Mc
应付债券-债券面值 Bond payable - Par value xJ.!Q)[
应付债券-债券溢价 Bond payable - Excess TniKH(w/
应付债券-债券折价 Bond payable - Discount xL"o)]a=
应付债券-应计利息 Bond payable - Accrued interest L-T Ve
长期应付款 Long term payable RlL,eU$CS
专项应付款 Specific payable 1Ac1CsK*
其他长期负债 Other long term liabilities <08 V-
应交税金-所得税 Tax payable - income tax vG} oo
应交税金-增值税 Tax payable - VAT CplRnKra
应交税金-营业税 Tax payable - business tax (!=aRC.-
应交税金-消费税 Tax payable - consumable tax \C.@ @4{
应交税金-其他 Tax payable - others |}Lgo"cTC
递延税款贷项 Deferred taxation credit }E
lce}
股本 Share capital H!=BjU1Pmg
已归还投资 Investment returned h0pr"]sO;$
利润分配-其他转入 Profit appropriation - other transfer in <5^(l$IBj
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ji=iq=S7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ApBThW*E
利润分配-提取储备基金 Profit appropriation - reserve fund 9^olAfX`dB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !X_~|5.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dkC / ?R
利润分配-利润归还投资 Profit appropriation - return investment by profit e8v=n@0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends H|O}Dsj
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1\kehCt
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P
ie!Su`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (o\~2e:
期初未分配利润 Retained earnings, beginning of the year 4Fq}*QJ-
资本公积-股本溢价 Capital surplus - share premium 1=.?KAXR
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oPBjsQ
资本公积-接受现金捐赠 Capital surplus - cash donation </p.OaNe
资本公积-股权投资准备 Capital surplus - investment reserve CxV%/ChJ#
资本公积-拨款转入 Capital surplus - subsidiary RkM! BcB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }5Uf`pM8
资本公积-其他 Capital surplus - others n5/Q)*e0'#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]^<~[QK_C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *
vD<6qf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e:<>
Yq+
盈余公积-储备基金 Surplus reserve - reserve fund Tkf !Y?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4N&}hOM'S
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }fZBP]<I(
主营业务收入 Sales !NjE5USi
主营业务成本 Cost of sales <i-RF-*S
主营业务税金及附加 Sales tax lla96\R
营业费用 Operating expenses 9~yuyv4$
管理费用 General and administrative expenses 8),Y|4
财务费用 Financial expenses yW 3h_08
投资收益 Investment income @dNbL}qQ
其他业务收入 Other operating income EK_^#b
营业外收入 Non-operating income #4>F%_
补贴收入 Subsidy income W!*vO>^1W
其他业务支出 Other operating expenses )3
营业外支出 Non-operating expenses $)!Z"2T
所得税 Income tax rf@81Ds
TF>F7v(,45