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 。 (;o*eFC F
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现金 Cash in hand !oSLl.fQd
银行存款 Cash in bank m$UvFP1>u1
其他货币资金-外埠存款Other monetary assets - cash in other cities T@+ClZi
其他货币资金-银行本票 Other monetary assets - cashier‘s check Vk<k +=7
其他货币资金-银行汇票 Other monetary assets - bank draft ]Bu DaxWN
其他货币资金-信用卡 Other monetary assets - credit cards '%4P;HO
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )y50Mb0+
其他货币资金-存出投资款 Other monetary assets - cash for investment !c8L[/L
短期投资-股票投资 Investments - Short term - stocks ;"7/@&M\m
短期投资-债券投资 Investments - Short term - bonds &{^eU5
短期投资-基金投资 Investments - Short term - funds 9{J?HFw*;
短期投资-其他投资 Investments - Short term - others v+q<BYq
短期投资跌价准备 Provision for short-term investment aPIr_7e
长期股权投资-股票投资 Long term equity investment - stocks 2bQ/0?.).-
长期股权投资-其他股权投资 Long term equity investment - others [S
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长期债券投资-债券投资 Long term securities investemnt - bonds /5a;_
长期债券投资-其他债权投资 Long term securities investment - others ^ "
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长期投资减值准备 Provision for long-term investment qb7^VIo%c
应收票据 Notes receivable $+VgDe5{S
应收股利 Dividends receivable XoL[
r67Z
应收利息 Interest receivable V:^H4WvL\W
应收帐款 Trade debtors 2;(W-]V?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;w6s<a@Zh
预付帐款 Prepayment g^lFML|
%
应收补贴款 Allowance receivable 8=H\?4)()Y
其他应收款 Other debtors aPBX=;(
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors lSCY5[?
其他流动资产 Other current assets 'C]jwxy
物资采购 Purchase {g=b]yg\o
原材料 Raw materials /Dd\PjIH{
包装物 Packing materials N du7nKG
低值易耗品 Low value consumbles JLW$+62
材料成本差异 Material cost difference RK)l8c}
自制半成品 Self-manufactured goods QT}iaeC1i
库存商品 Finished goods wixD\t59X
商品进销差价 Difference between purchase & sales of commodities RjtC:H&XZ
委托加工物资 Consigned processiong material y9
uVCR
委托代销商品 Consignment-out ~I)uWo
受托代销商品 Consignment-in gE=Wcb!
分期收款发出商品 Goods on instalment sales q!*MH/R
存货跌价准备 Provision for obsolete stocks m.146
待摊费用 Prepaid expenses lZ a?Y@
待处理流动资产损益 Unsettled G/L on current assets %F3}/2
待处理固定资产损益 Unsettled G/L on fixed assets =
o+7xom
委托贷款-本金 Consignment loan - principle &!#2ZJ}{
委托贷款-利息 Consignment loan - interest KZ\dB;W<|
委托贷款-减值准备 Consignment loan - provision S~&\o\"5
固定资产-房屋建筑物 Fixed assets - Buildings "gg(tp45
固定资产-机器设备 Fixed assets - Plant and machinery N l|^o{#
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /$*; >4=>f
固定资产-运输设备 Fixed assets - Automobiles 2mOfsn d@
累计折旧 Accumulated depreciation PdjCv+R6?
固定资产减值准备 Impairment of fixed assets w%~qB5wF6
工程物资-专用材料 Project material - specific materials U,ELqi \
工程物资-专用设备 Project material - specific equipment Ltg-w\?]
工程物资-预付大型设备款 Project material - prepaid for equipment >0M:&NMda
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production P=pY8X:
在建工程 Construction in progress uXP-
J]>
在建工程减值准备 Impairment of construction in progress Xa*?<(^`
固定资产清理 Disposal of fixed assets e@+v9Bs]q
无形资产-专利权 Intangible assets - patent g`{Dxb,t
无形资产-非专利技术 Intangible assets - industrial property and know-how hs,5LV)|y
无形资产-商标权 Intangible assets - trademark rights V%o#AfMI_
无形资产-土地使用权 Intangible assets - land use rights +DxifXtB
无形资产-商誉 Intangible assets - goodwill -g$OOJB6
无形资产减值准备 Impairment of intangible assets T:'+6
长期待摊费用 Deferred assets @2|G|C/]O}
未确认融资费用 Unrecognized finance fees yI *M[0
其他长期资产 Other long term assets >+f'!*%7He
递延税款借项 Deferred assets debits ZnQ27FcW
应付票据 Notes payable K9}jR@jy$
应付帐款 Trade creditors SE-} XI\
预收帐款 Adanvances from customers J;"nm3[.q
代销商品款 Consignment-in payables !yk7HaP
其他应交款 Other payable to government W=M<
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其他应付款 Other creditors y,1S&k
应付股利 Proposed dividends vnF g%M!
待转资产价值 Donated assets L:Ed-=|Uw
预计负债 Accrued liabilities y!BB7cK6
应付短期债券 Short-term debentures payable @u<0_r
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其他流动负债 Other current liabilities ju r1!rg%
预提费用 Accrued expenses BMe72
应付工资 Payroll payable p0?o<AA%O
应付福利费 Welfare payable UzN8G$92qF
短期借款-抵押借款 Bank loans - Short term - pledged )*+u\x_Hx
短期借款-信用借款 Bank loans - Short term - credit =cknE=
短期借款-担保借款 Bank loans - Short term - guaranteed e ^-3etx
一年内到期长期借款 Long term loans due within one year vB]3Xb3a
一年内到期长期应付款 Long term payable due within one year @s3aR*ny$
长期借款 Bank loans - Long term fg< (bXC
应付债券-债券面值 Bond payable - Par value d7\k gh
应付债券-债券溢价 Bond payable - Excess US"2O!u
应付债券-债券折价 Bond payable - Discount &~42T}GTWG
应付债券-应计利息 Bond payable - Accrued interest MQjG<O\
长期应付款 Long term payable &boj$ k!g[
专项应付款 Specific payable EF0Pt
其他长期负债 Other long term liabilities m*OLoZVy
应交税金-所得税 Tax payable - income tax '=-s1c@^
应交税金-增值税 Tax payable - VAT [Aa[&RX+9
应交税金-营业税 Tax payable - business tax `f2W;@V0
应交税金-消费税 Tax payable - consumable tax HarYV :
应交税金-其他 Tax payable - others VoWA tNU
递延税款贷项 Deferred taxation credit *c!;^Qy p&
股本 Share capital #IbS
已归还投资 Investment returned /
O|Td'Z
利润分配-其他转入 Profit appropriation - other transfer in |2[S/8g!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;,()wH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k{zs578h2
利润分配-提取储备基金 Profit appropriation - reserve fund {c&qB`y<.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =I
%g;YK
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QZ6[*_Z6
利润分配-利润归还投资 Profit appropriation - return investment by profit J~M H_N
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @Pd)
%'s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rDK;6H:u{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Qd9-u)L<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O-y6!u$6&
期初未分配利润 Retained earnings, beginning of the year ce 7Yr*ZB
资本公积-股本溢价 Capital surplus - share premium |Gf1^8:C9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve EY,;e\7O,
资本公积-接受现金捐赠 Capital surplus - cash donation [u,hc/PL
资本公积-股权投资准备 Capital surplus - investment reserve e4[-rkn{hl
资本公积-拨款转入 Capital surplus - subsidiary ]Y?{$M
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others :|*Gnu
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]J8KCjq@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )Ix-5084
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V=G b>_d
盈余公积-储备基金 Surplus reserve - reserve fund Dlqn~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8<E!rn-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment GlXA-p<
主营业务收入 Sales V)_H E
主营业务成本 Cost of sales YlZYS'_
主营业务税金及附加 Sales tax ~.\73_M=A
营业费用 Operating expenses 94Kuy@0:+
管理费用 General and administrative expenses .5jnKU8NF
财务费用 Financial expenses Y&K<{KA\4
投资收益 Investment income lBizC5t!o
其他业务收入 Other operating income oi3
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营业外收入 Non-operating income CVyx lc>
补贴收入 Subsidy income =DeHxPv}f
其他业务支出 Other operating expenses ]Ct`4pA
营业外支出 Non-operating expenses 0A#9C09
所得税 Income tax l(3'Re
s0~05{