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 。 @MM|.#
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现金 Cash in hand =4I361oMf
银行存款 Cash in bank __9673y
其他货币资金-外埠存款Other monetary assets - cash in other cities E'ZWSpP
其他货币资金-银行本票 Other monetary assets - cashier‘s check KpE#Ye&
其他货币资金-银行汇票 Other monetary assets - bank draft vfj Ipg%i
其他货币资金-信用卡 Other monetary assets - credit cards f|`{PP`\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit rQWft r^
其他货币资金-存出投资款 Other monetary assets - cash for investment 7+ysE
短期投资-股票投资 Investments - Short term - stocks >GcFk&x
短期投资-债券投资 Investments - Short term - bonds lG{J
短期投资-基金投资 Investments - Short term - funds :K&hGZ+5
短期投资-其他投资 Investments - Short term - others zx!1jS
短期投资跌价准备 Provision for short-term investment @6gz)
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长期股权投资-股票投资 Long term equity investment - stocks :!/}*B
长期股权投资-其他股权投资 Long term equity investment - others #RSxo
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长期债券投资-债券投资 Long term securities investemnt - bonds l]ZUKy
长期债券投资-其他债权投资 Long term securities investment - others J+TYm%A;-
长期投资减值准备 Provision for long-term investment KDhHp^IXQ
应收票据 Notes receivable !nu['6I%
应收股利 Dividends receivable l>G#+#{
应收利息 Interest receivable &Ls0!dWC
应收帐款 Trade debtors sJD"u4#y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors d.
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预付帐款 Prepayment ;A C] *
应收补贴款 Allowance receivable x:2_F
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其他应收款 Other debtors sq^,l6es>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JDP#tA3
其他流动资产 Other current assets ?{[H+hzz0
物资采购 Purchase ;?cUF78#
原材料 Raw materials o ).pF">jh
包装物 Packing materials F 6Ol5
低值易耗品 Low value consumbles k
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材料成本差异 Material cost difference jzV#%O{`
自制半成品 Self-manufactured goods ZN?(lt)u9
库存商品 Finished goods ks{s
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商品进销差价 Difference between purchase & sales of commodities *iR`mZb
委托加工物资 Consigned processiong material QXrK-&fju
委托代销商品 Consignment-out ,lUo
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受托代销商品 Consignment-in A(uN=r@O
分期收款发出商品 Goods on instalment sales / [19ITZ
存货跌价准备 Provision for obsolete stocks ,
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待摊费用 Prepaid expenses qm '$R3g
待处理流动资产损益 Unsettled G/L on current assets rB)WHx<
待处理固定资产损益 Unsettled G/L on fixed assets rfZA21y{?
委托贷款-本金 Consignment loan - principle 0uvL,hF
委托贷款-利息 Consignment loan - interest upJishy&I
委托贷款-减值准备 Consignment loan - provision
>5j/4Ly
固定资产-房屋建筑物 Fixed assets - Buildings spI
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固定资产-机器设备 Fixed assets - Plant and machinery zf!c
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qkEy$[D9
固定资产-运输设备 Fixed assets - Automobiles 07#!b~N
累计折旧 Accumulated depreciation $DVy$)a!u
固定资产减值准备 Impairment of fixed assets 3_-#
工程物资-专用材料 Project material - specific materials EAI[J&c
工程物资-专用设备 Project material - specific equipment CuGk?i
工程物资-预付大型设备款 Project material - prepaid for equipment HqgH\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production W6PGv1iaW>
在建工程 Construction in progress ZQ:Y5ph
在建工程减值准备 Impairment of construction in progress e`oc#Od&x]
固定资产清理 Disposal of fixed assets Ju\"l8[f
无形资产-专利权 Intangible assets - patent -7`J(f.rYC
无形资产-非专利技术 Intangible assets - industrial property and know-how V]AL'}(
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无形资产-商标权 Intangible assets - trademark rights MnQ_]cC
无形资产-土地使用权 Intangible assets - land use rights IIPf5
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无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets \Q$);:=qQ
长期待摊费用 Deferred assets [q@%)F
未确认融资费用 Unrecognized finance fees ?m!FM:%
其他长期资产 Other long term assets ieI-_]|[
递延税款借项 Deferred assets debits WIghP5% W
应付票据 Notes payable !9
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应付帐款 Trade creditors
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预收帐款 Adanvances from customers u|ZO"t
代销商品款 Consignment-in payables 7jPmI
其他应交款 Other payable to government S]N4o'K}q
其他应付款 Other creditors 7Av]f3
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应付股利 Proposed dividends \5Jv;gc\\
待转资产价值 Donated assets Yem\`; *
预计负债 Accrued liabilities m"DMa
应付短期债券 Short-term debentures payable ,?qS#B+>
其他流动负债 Other current liabilities {x:IsQZ
预提费用 Accrued expenses -'(:Sq,4o
应付工资 Payroll payable e
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应付福利费 Welfare payable D8ly8]H
短期借款-抵押借款 Bank loans - Short term - pledged 6PH*]#PfoD
短期借款-信用借款 Bank loans - Short term - credit N_<n$3P\?f
短期借款-担保借款 Bank loans - Short term - guaranteed by<2hLB9Q
一年内到期长期借款 Long term loans due within one year ~I<y^]2{
一年内到期长期应付款 Long term payable due within one year *.RVH<
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长期借款 Bank loans - Long term 0#JBz\
应付债券-债券面值 Bond payable - Par value kD>vQ?
应付债券-债券溢价 Bond payable - Excess ^kq! /c3r
应付债券-债券折价 Bond payable - Discount krA))cP
应付债券-应计利息 Bond payable - Accrued interest ($s{em4L
长期应付款 Long term payable 2XtQ"`)
专项应付款 Specific payable iCS/~[
其他长期负债 Other long term liabilities #5D+XB T
应交税金-所得税 Tax payable - income tax ,zFN3NLtA
应交税金-增值税 Tax payable - VAT )N<!3yOz
应交税金-营业税 Tax payable - business tax J[l K
应交税金-消费税 Tax payable - consumable tax J$;)TI
应交税金-其他 Tax payable - others 7h2bL6Y88
递延税款贷项 Deferred taxation credit ^Ram8fW
股本 Share capital K="+2]{I
已归还投资 Investment returned U ~m.I
利润分配-其他转入 Profit appropriation - other transfer in #7=LI\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E` |qFG<
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A3_9MO
利润分配-提取储备基金 Profit appropriation - reserve fund bRp[N
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2e"}5b5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund jq)|U
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利润分配-利润归还投资 Profit appropriation - return investment by profit ks D1NB;9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Vd4osBu{fY
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *$VurqLn
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %a `dOEO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "puz-W'n
期初未分配利润 Retained earnings, beginning of the year 4(82dmKO
资本公积-股本溢价 Capital surplus - share premium Y>~JI;Cu`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }^7V^W
资本公积-接受现金捐赠 Capital surplus - cash donation k6BgY|0g C
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 +b W|Q>u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )v~]lk,o
资本公积-其他 Capital surplus - others L:-lqag!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U@nwSfp:G
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @k<~`S~|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @XC97kGWp
盈余公积-储备基金 Surplus reserve - reserve fund n~j[Pw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ISew]R2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment VKz<7K\/
主营业务收入 Sales Wh5O{G@Ut
主营业务成本 Cost of sales i:ZA{hA`c
主营业务税金及附加 Sales tax xQap44KPZ
营业费用 Operating expenses u7WM6X
管理费用 General and administrative expenses )
AXH^&
财务费用 Financial expenses PBtU4)
投资收益 Investment income NCt sx /C
其他业务收入 Other operating income (B<AK4G
营业外收入 Non-operating income Ir #V2]$
补贴收入 Subsidy income PqLqF5`S
其他业务支出 Other operating expenses &Q>'U6"%
营业外支出 Non-operating expenses u V7Hsg9l
所得税 Income tax ~e9INZe-j
2j1v.%