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 。 e.XD5~Ax
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现金 Cash in hand "A~D(1K
银行存款 Cash in bank 0@EI@X;q
其他货币资金-外埠存款Other monetary assets - cash in other cities '0_W<lGB
其他货币资金-银行本票 Other monetary assets - cashier‘s check [ z/G
其他货币资金-银行汇票 Other monetary assets - bank draft z-"P raP
其他货币资金-信用卡 Other monetary assets - credit cards I1dOMu9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?
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其他货币资金-存出投资款 Other monetary assets - cash for investment `jhbKgR[
短期投资-股票投资 Investments - Short term - stocks a~JZc<ze
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 At[SkG}b
短期投资-其他投资 Investments - Short term - others L>hLYIW
短期投资跌价准备 Provision for short-term investment j':<7n/A
长期股权投资-股票投资 Long term equity investment - stocks ft0d5n!ui4
长期股权投资-其他股权投资 Long term equity investment - others ,Tx38
长期债券投资-债券投资 Long term securities investemnt - bonds i\.(6hf+
长期债券投资-其他债权投资 Long term securities investment - others _ogN
长期投资减值准备 Provision for long-term investment gOE?
应收票据 Notes receivable gF2
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应收股利 Dividends receivable :8N
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应收利息 Interest receivable E
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应收帐款 Trade debtors #\_FSr fX
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =0;njL(7;
预付帐款 Prepayment **1=|aa:
应收补贴款 Allowance receivable YT)1_>*\
其他应收款 Other debtors Y[rCF=ZVH
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ={6vShG)m
其他流动资产 Other current assets
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物资采购 Purchase .]<gm9l
原材料 Raw materials jSdC1,wR
包装物 Packing materials j9/iBK\Y
低值易耗品 Low value consumbles {S@,
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材料成本差异 Material cost difference DM\pi9<m
自制半成品 Self-manufactured goods "dYT>w
库存商品 Finished goods 3{ea~G)[9
商品进销差价 Difference between purchase & sales of commodities o{hZjn-
委托加工物资 Consigned processiong material 5RY-.c4}
委托代销商品 Consignment-out ~Xr[d07bC
受托代销商品 Consignment-in dV*9bDkM/
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks S~|\bnE
待摊费用 Prepaid expenses
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待处理流动资产损益 Unsettled G/L on current assets pk;S"cnk
待处理固定资产损益 Unsettled G/L on fixed assets jsKKg^g
委托贷款-本金 Consignment loan - principle ew c:-2Y^
委托贷款-利息 Consignment loan - interest q!h'rX=_-
委托贷款-减值准备 Consignment loan - provision ;{e'q?Y
固定资产-房屋建筑物 Fixed assets - Buildings `J7@G]X;2
固定资产-机器设备 Fixed assets - Plant and machinery kaECjZ_&+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G#E8xA"{/
固定资产-运输设备 Fixed assets - Automobiles QMDkkNK
累计折旧 Accumulated depreciation 8`I,KkWg
固定资产减值准备 Impairment of fixed assets "N}MhcdS
工程物资-专用材料 Project material - specific materials ^0I"
工程物资-专用设备 Project material - specific equipment ChNT;G<6$
工程物资-预付大型设备款 Project material - prepaid for equipment k@
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production XN3'k[
在建工程 Construction in progress XF@34b5
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在建工程减值准备 Impairment of construction in progress j~9![
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固定资产清理 Disposal of fixed assets i"4;{C{s
无形资产-专利权 Intangible assets - patent $HRl:KDdP~
无形资产-非专利技术 Intangible assets - industrial property and know-how T=g2gmo9
无形资产-商标权 Intangible assets - trademark rights "b)EH/s
无形资产-土地使用权 Intangible assets - land use rights (8N E'd8
无形资产-商誉 Intangible assets - goodwill q+?q[
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无形资产减值准备 Impairment of intangible assets usi3z9P>n
长期待摊费用 Deferred assets LW!4KA]
未确认融资费用 Unrecognized finance fees WK{F
其他长期资产 Other long term assets .^ba*qb`{
递延税款借项 Deferred assets debits md/h\o&
应付票据 Notes payable :/>Zky8,k
应付帐款 Trade creditors 8@F
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预收帐款 Adanvances from customers /(%!txSNEt
代销商品款 Consignment-in payables >I+p;V$@
其他应交款 Other payable to government [l~G7u.d
其他应付款 Other creditors >LVGNicQ
应付股利 Proposed dividends cF"}}c1*M
待转资产价值 Donated assets .rl Lt5b%
预计负债 Accrued liabilities "837b/>/
应付短期债券 Short-term debentures payable .[?2_e#9 %
其他流动负债 Other current liabilities vnlHUQLO
预提费用 Accrued expenses _.m|Ml,`{
应付工资 Payroll payable Juk'eH2^s
应付福利费 Welfare payable #3FsK
短期借款-抵押借款 Bank loans - Short term - pledged sP>-k7K.
短期借款-信用借款 Bank loans - Short term - credit emT/H95|,
短期借款-担保借款 Bank loans - Short term - guaranteed >``
一年内到期长期借款 Long term loans due within one year VwLo
一年内到期长期应付款 Long term payable due within one year nM!_C-yX
长期借款 Bank loans - Long term "|E'E"_1
应付债券-债券面值 Bond payable - Par value +'[/eW
应付债券-债券溢价 Bond payable - Excess pMf
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应付债券-债券折价 Bond payable - Discount 7oCY@>(f
应付债券-应计利息 Bond payable - Accrued interest xo!2GPD.
长期应付款 Long term payable eyn-bw
专项应付款 Specific payable *(Z\"o!
其他长期负债 Other long term liabilities aR)w~s\6
应交税金-所得税 Tax payable - income tax 3/,}&SX
应交税金-增值税 Tax payable - VAT zXIdup@
应交税金-营业税 Tax payable - business tax c?Mbyay
应交税金-消费税 Tax payable - consumable tax o"p['m*g
应交税金-其他 Tax payable - others e0]%ko"
递延税款贷项 Deferred taxation credit {WTy/$ Qk
股本 Share capital sy(.p^Z
已归还投资 Investment returned K[Vj+qdyl
利润分配-其他转入 Profit appropriation - other transfer in Y3H5}4QD
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R I:kp.V
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H=mFc@
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利润分配-提取储备基金 Profit appropriation - reserve fund =tGRy@QV'\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TRE D_6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `~NjBtQ
利润分配-利润归还投资 Profit appropriation - return investment by profit Q&w"!N
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KppYe9?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve sDBwD%sb
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @=BApuer+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \0FwxsL
期初未分配利润 Retained earnings, beginning of the year HNLr}
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资本公积-股本溢价 Capital surplus - share premium !L2!:_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RW<4",
资本公积-接受现金捐赠 Capital surplus - cash donation j-| !QlB
资本公积-股权投资准备 Capital surplus - investment reserve blkPsp)m"
资本公积-拨款转入 Capital surplus - subsidiary 5+qdn|9%T
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'oUT
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资本公积-其他 Capital surplus - others 4rpry@1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tHr4/
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 #S[Y}-]T
盈余公积-储备基金 Surplus reserve - reserve fund ^E".`~R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G\~?.s|^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hd`jf97*
主营业务收入 Sales jrX`_Y
主营业务成本 Cost of sales `r0lu_.$]4
主营业务税金及附加 Sales tax |fo#pwX
营业费用 Operating expenses ``>z8t[ks
管理费用 General and administrative expenses ;(Az
财务费用 Financial expenses lcVG<*gf-
投资收益 Investment income 9I''$DVf
其他业务收入 Other operating income wZ=@0al
营业外收入 Non-operating income |<uBJ-5
补贴收入 Subsidy income 9ZuKED
其他业务支出 Other operating expenses bEmzigN[
营业外支出 Non-operating expenses O,#,` 2Qc
所得税 Income tax :`uu[^
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