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 。 X:5*LB\/v
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现金 Cash in hand IA'AA|v
银行存款 Cash in bank `)fGw7J
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其他货币资金-外埠存款Other monetary assets - cash in other cities 8*ysuL#
其他货币资金-银行本票 Other monetary assets - cashier‘s check e2Dj%=`EU
其他货币资金-银行汇票 Other monetary assets - bank draft ),eiJblH
其他货币资金-信用卡 Other monetary assets - credit cards Fk:(%ci
其他货币资金-信用证保证金 Other monetary assets - L/C deposit V{r@D!}
其他货币资金-存出投资款 Other monetary assets - cash for investment Oh: -Y]m=
短期投资-股票投资 Investments - Short term - stocks M?o`tWLhF
短期投资-债券投资 Investments - Short term - bonds +TX]~k79Oq
短期投资-基金投资 Investments - Short term - funds MDpXth7
短期投资-其他投资 Investments - Short term - others ?{'Q}%
短期投资跌价准备 Provision for short-term investment HT'dft #
长期股权投资-股票投资 Long term equity investment - stocks $- L)
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长期股权投资-其他股权投资 Long term equity investment - others W~4|Z=f
长期债券投资-债券投资 Long term securities investemnt - bonds &!=3Fbn
长期债券投资-其他债权投资 Long term securities investment - others zob-z=='
长期投资减值准备 Provision for long-term investment y[vjqfdmU
应收票据 Notes receivable STMc
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应收股利 Dividends receivable W0|?R6|
应收利息 Interest receivable $H}Q"^rs
应收帐款 Trade debtors h4CB1K
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors mAMKCxz,
预付帐款 Prepayment q0<g#jK
应收补贴款 Allowance receivable (|-/S0AV
其他应收款 Other debtors ]pt @
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors q0}LfXql8
其他流动资产 Other current assets 0=04:.%D
物资采购 Purchase x]:mc%4-Z
原材料 Raw materials S=Zjdbd
包装物 Packing materials LQe<mZ<
低值易耗品 Low value consumbles Y9u2:y!LdL
材料成本差异 Material cost difference R[z6 c)
自制半成品 Self-manufactured goods Jad'8}0J
库存商品 Finished goods *\>7@r[%5
商品进销差价 Difference between purchase & sales of commodities l\eq/yg_
委托加工物资 Consigned processiong material vgV0a{u"
委托代销商品 Consignment-out laAG%lq/'
受托代销商品 Consignment-in ~I'hiV^-
分期收款发出商品 Goods on instalment sales 0y(d|;':
存货跌价准备 Provision for obsolete stocks G100L}d"N
待摊费用 Prepaid expenses w-1CA{"i7
待处理流动资产损益 Unsettled G/L on current assets C$_H)I
待处理固定资产损益 Unsettled G/L on fixed assets q+z,{K
委托贷款-本金 Consignment loan - principle pq@ad\8
委托贷款-利息 Consignment loan - interest X*b0q J
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委托贷款-减值准备 Consignment loan - provision ]ba<4:[Go
固定资产-房屋建筑物 Fixed assets - Buildings r8qee$^M
固定资产-机器设备 Fixed assets - Plant and machinery czj[U|eB}=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e2;">tp6?
固定资产-运输设备 Fixed assets - Automobiles 8=$@azG
累计折旧 Accumulated depreciation wL*z+>5
固定资产减值准备 Impairment of fixed assets vUW !
工程物资-专用材料 Project material - specific materials kn!J`"b
工程物资-专用设备 Project material - specific equipment PiN3t]2
工程物资-预付大型设备款 Project material - prepaid for equipment
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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 ),n?"
在建工程 Construction in progress +}^
在建工程减值准备 Impairment of construction in progress :Qf^@TS}O
固定资产清理 Disposal of fixed assets -Iq#h)Q*
无形资产-专利权 Intangible assets - patent C'{Z?M>
无形资产-非专利技术 Intangible assets - industrial property and know-how HLS^Ga,(
无形资产-商标权 Intangible assets - trademark rights P)T:6K
无形资产-土地使用权 Intangible assets - land use rights 5~qr+la
无形资产-商誉 Intangible assets - goodwill re<"%D
无形资产减值准备 Impairment of intangible assets 9J<KR#M
长期待摊费用 Deferred assets X%;,r
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未确认融资费用 Unrecognized finance fees <#c2Hg%jh
其他长期资产 Other long term assets 7JujU.&{6
递延税款借项 Deferred assets debits @wpm;]
应付票据 Notes payable *d@}'De{8
应付帐款 Trade creditors ': HV9]k
预收帐款 Adanvances from customers }JI5,d
代销商品款 Consignment-in payables 2WKA] l;
其他应交款 Other payable to government "zr%Q
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其他应付款 Other creditors a+MC[aFr
应付股利 Proposed dividends <{'':/tXI
待转资产价值 Donated assets xa
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预计负债 Accrued liabilities p.zU9rID
应付短期债券 Short-term debentures payable F
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其他流动负债 Other current liabilities )xi|BqQz
预提费用 Accrued expenses Jg7IGU(dct
应付工资 Payroll payable ?9AByg
应付福利费 Welfare payable wTOB'
短期借款-抵押借款 Bank loans - Short term - pledged ^b&aDm~(7
短期借款-信用借款 Bank loans - Short term - credit 5t0$nKah]
短期借款-担保借款 Bank loans - Short term - guaranteed }=wSfr9g
一年内到期长期借款 Long term loans due within one year n] &fod
一年内到期长期应付款 Long term payable due within one year @#sQ7eMoy
长期借款 Bank loans - Long term _wm"v19
应付债券-债券面值 Bond payable - Par value w
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应付债券-债券溢价 Bond payable - Excess ,5<-\"{]
应付债券-债券折价 Bond payable - Discount K~[/n<ks
应付债券-应计利息 Bond payable - Accrued interest SMnbI.0
长期应付款 Long term payable ]Qj65]
专项应付款 Specific payable wjY3:S~
其他长期负债 Other long term liabilities i<-#yL5
应交税金-所得税 Tax payable - income tax wZ29/{,
应交税金-增值税 Tax payable - VAT 64[j:t=N
应交税金-营业税 Tax payable - business tax puDy&T
应交税金-消费税 Tax payable - consumable tax *#~3\{
应交税金-其他 Tax payable - others n}a# b%e
递延税款贷项 Deferred taxation credit R D)dw
股本 Share capital pS51fF9
已归还投资 Investment returned a}MOhM6T
利润分配-其他转入 Profit appropriation - other transfer in R9{6$djq\:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c D7q;|+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;IwC`!(#
利润分配-提取储备基金 Profit appropriation - reserve fund pp/Cn4"w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KWM.b"WnXr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1#XMUbFc
利润分配-利润归还投资 Profit appropriation - return investment by profit \\BblzGMR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {DAwkJvb]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZcIwyh(`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0YW<>Y`6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P oC*>R8
期初未分配利润 Retained earnings, beginning of the year 4uD!-1LT@
资本公积-股本溢价 Capital surplus - share premium 6D)
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :*Sl\:_X)
资本公积-接受现金捐赠 Capital surplus - cash donation tXwnK[~x
资本公积-股权投资准备 Capital surplus - investment reserve `}s)0 /}6
资本公积-拨款转入 Capital surplus - subsidiary D{\hPv
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ix
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资本公积-其他 Capital surplus - others lZ'NLbK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =p ^Sn,t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^?w6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bz]j&`
盈余公积-储备基金 Surplus reserve - reserve fund 8q}`4wCD$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yn"8Ma*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3<#4
主营业务收入 Sales N(6|TE2
主营业务成本 Cost of sales #*XuU8q?
主营业务税金及附加 Sales tax |Kh#\d
营业费用 Operating expenses NgQ {'H[Y
管理费用 General and administrative expenses ,"5Fw4G6*
财务费用 Financial expenses l. !5/\
投资收益 Investment income /mF%uI>:
其他业务收入 Other operating income L:j;;9Sp{
营业外收入 Non-operating income x~Y]c"'D
补贴收入 Subsidy income L-",.U*;
其他业务支出 Other operating expenses $D<LND=o=
营业外支出 Non-operating expenses l '<gkwX
所得税 Income tax NqVe{+1x
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