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 。 pdN8hJ
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现金 Cash in hand ,,j> 2Ts
银行存款 Cash in bank $5ea[nc
其他货币资金-外埠存款Other monetary assets - cash in other cities KX\=wFbP)
其他货币资金-银行本票 Other monetary assets - cashier‘s check \{*`-Pv
其他货币资金-银行汇票 Other monetary assets - bank draft |jH Yf42Q
其他货币资金-信用卡 Other monetary assets - credit cards 8:I-?z;S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit LD WYFOGQ
其他货币资金-存出投资款 Other monetary assets - cash for investment w"kBAi&
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds (O:&RAkk7
短期投资-基金投资 Investments - Short term - funds 7/]Ra
短期投资-其他投资 Investments - Short term - others (G{:O
短期投资跌价准备 Provision for short-term investment .pxUO3g
长期股权投资-股票投资 Long term equity investment - stocks RK&RMN8@
长期股权投资-其他股权投资 Long term equity investment - others [70 _uq
长期债券投资-债券投资 Long term securities investemnt - bonds Ug#B
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长期债券投资-其他债权投资 Long term securities investment - others asvM/ 9
长期投资减值准备 Provision for long-term investment phA{jJy?
应收票据 Notes receivable SdI>
应收股利 Dividends receivable 1'&HmBfcb
应收利息 Interest receivable H2g#'SK@
应收帐款 Trade debtors >;M STHeW
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Cvt/ot-J?
预付帐款 Prepayment Y!c7P,cZ+3
应收补贴款 Allowance receivable c.-dwz
其他应收款 Other debtors j~in%|^
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R4[|f0l}s
其他流动资产 Other current assets ?:vB_@
物资采购 Purchase xOxyz6B\
原材料 Raw materials m=iKu(2xRq
包装物 Packing materials j}}
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低值易耗品 Low value consumbles _w <6o<@
材料成本差异 Material cost difference Y,4?>:39J
自制半成品 Self-manufactured goods B.Z5+MgM
库存商品 Finished goods 9,>c;7s X
商品进销差价 Difference between purchase & sales of commodities QUXr#!rPY|
委托加工物资 Consigned processiong material j=Q ?d]
委托代销商品 Consignment-out p)Ht =~
受托代销商品 Consignment-in F CfU=4O
分期收款发出商品 Goods on instalment sales >"]t4]GVf
存货跌价准备 Provision for obsolete stocks [--] ?Dr
待摊费用 Prepaid expenses >6(e6/C-9
待处理流动资产损益 Unsettled G/L on current assets >Zm|R|{BE
待处理固定资产损益 Unsettled G/L on fixed assets oB!-JX9
委托贷款-本金 Consignment loan - principle ll"6KI'X
委托贷款-利息 Consignment loan - interest GXTjK!
委托贷款-减值准备 Consignment loan - provision caTKi8
固定资产-房屋建筑物 Fixed assets - Buildings `9f7H
固定资产-机器设备 Fixed assets - Plant and machinery Q;z'"P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures WR*<|
固定资产-运输设备 Fixed assets - Automobiles 8fWIZ
累计折旧 Accumulated depreciation sPX~>8}|VP
固定资产减值准备 Impairment of fixed assets eg"!.ol
工程物资-专用材料 Project material - specific materials m0Uk*~Gz
工程物资-专用设备 Project material - specific equipment XPi5E"
工程物资-预付大型设备款 Project material - prepaid for equipment Jj1lAg0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production dlV HyCW
在建工程 Construction in progress FePWr7Ze
在建工程减值准备 Impairment of construction in progress t.XuH#
固定资产清理 Disposal of fixed assets Oh1a'&
无形资产-专利权 Intangible assets - patent $4CsiZ6
无形资产-非专利技术 Intangible assets - industrial property and know-how ,f~8:LHq
无形资产-商标权 Intangible assets - trademark rights #@uF?8u
无形资产-土地使用权 Intangible assets - land use rights V\%s)kq
无形资产-商誉 Intangible assets - goodwill bFIv}c+;
无形资产减值准备 Impairment of intangible assets eGrxS;NY
长期待摊费用 Deferred assets g3'yqIjQL
未确认融资费用 Unrecognized finance fees bXWodOSN
其他长期资产 Other long term assets v`"BXSmp{
递延税款借项 Deferred assets debits >$A, B
应付票据 Notes payable 9aKCO4
应付帐款 Trade creditors [k,FJ5X
预收帐款 Adanvances from customers S#ud<=@!9
代销商品款 Consignment-in payables Bp=BRl
其他应交款 Other payable to government 2\xEMec
其他应付款 Other creditors *ur [u*g
应付股利 Proposed dividends W^9=z~-h
待转资产价值 Donated assets MOP#to)k&
预计负债 Accrued liabilities A0uA\E4q
应付短期债券 Short-term debentures payable 7/c9azmC
其他流动负债 Other current liabilities vau#?U".}>
预提费用 Accrued expenses YksJ$yH^
应付工资 Payroll payable -~=:tn)0
应付福利费 Welfare payable ]K>x:vMKH
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit J*f..:m
短期借款-担保借款 Bank loans - Short term - guaranteed `SESj)W(y
一年内到期长期借款 Long term loans due within one year ].*I Z
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term :P\RiaZAT
应付债券-债券面值 Bond payable - Par value [JX
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应付债券-债券溢价 Bond payable - Excess v0~*?m4
应付债券-债券折价 Bond payable - Discount 0o&c8?@j
应付债券-应计利息 Bond payable - Accrued interest JiH
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长期应付款 Long term payable sJ cwN.s
专项应付款 Specific payable (L8z<id<z
其他长期负债 Other long term liabilities !pe!Z-,
应交税金-所得税 Tax payable - income tax pS<j>y
应交税金-增值税 Tax payable - VAT ]`n6H[6O
应交税金-营业税 Tax payable - business tax 8` f=Eh
应交税金-消费税 Tax payable - consumable tax E\=23[0
应交税金-其他 Tax payable - others \_zp4Xb2
递延税款贷项 Deferred taxation credit e^Lt{/
股本 Share capital A/U, |
已归还投资 Investment returned F$&{@hd
利润分配-其他转入 Profit appropriation - other transfer in JNgl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ft$tL;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gJI(d6
利润分配-提取储备基金 Profit appropriation - reserve fund Mhj.3nN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #Q_
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x[H9<&)D
利润分配-利润归还投资 Profit appropriation - return investment by profit }Dc?
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends `!iVMTp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;K<W<v5m0N
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6):^m{RH^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "G
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期初未分配利润 Retained earnings, beginning of the year ob;$yn7ZO1
资本公积-股本溢价 Capital surplus - share premium :f58JLX
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aY@st]p
资本公积-接受现金捐赠 Capital surplus - cash donation FrBJv<
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary mg7Q~SLL{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation LTc=D
资本公积-其他 Capital surplus - others zkRL'-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W"L;8u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v %fRq!~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve a6fqtkZ x
盈余公积-储备基金 Surplus reserve - reserve fund 2OJ=Xb1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7IH^5r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales ]f"l4ay@M
主营业务成本 Cost of sales ~%o?J"y
主营业务税金及附加 Sales tax wst)O{ 4
营业费用 Operating expenses i=G.{.
管理费用 General and administrative expenses e^ygQ<6%
财务费用 Financial expenses `^7ARr/
投资收益 Investment income .TTXg,8#D
其他业务收入 Other operating income Ohmi(s
营业外收入 Non-operating income 2K1odqO#
补贴收入 Subsidy income <n:j@a\up0
其他业务支出 Other operating expenses zS##YR
营业外支出 Non-operating expenses OAiip,
所得税 Income tax %SJ9Jr,
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