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 。 9*=@/1
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现金 Cash in hand RD6h=n4B
银行存款 Cash in bank jTd4 H)
其他货币资金-外埠存款Other monetary assets - cash in other cities T Oco({/_/
其他货币资金-银行本票 Other monetary assets - cashier‘s check ti{H(;;@
其他货币资金-银行汇票 Other monetary assets - bank draft 4>$
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其他货币资金-信用卡 Other monetary assets - credit cards Jcalf{W6
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 n b0 Py>4
短期投资-股票投资 Investments - Short term - stocks 'HQ7
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短期投资-债券投资 Investments - Short term - bonds ZS
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短期投资-基金投资 Investments - Short term - funds 6+Wr6'kuH
短期投资-其他投资 Investments - Short term - others Et}C`vZ+Ve
短期投资跌价准备 Provision for short-term investment {+C %D'
长期股权投资-股票投资 Long term equity investment - stocks vbRrk($`
长期股权投资-其他股权投资 Long term equity investment - others SRt$4EL21
长期债券投资-债券投资 Long term securities investemnt - bonds }\`(m\2xo
长期债券投资-其他债权投资 Long term securities investment - others
NVO9XK
长期投资减值准备 Provision for long-term investment $Yx6#m}[M
应收票据 Notes receivable +}c|O+6g
应收股利 Dividends receivable Gut J_2f^9
应收利息 Interest receivable I~p8#<4#b
应收帐款 Trade debtors z-KrQx2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors r/CEYEJ&X
预付帐款 Prepayment 8zQ_xE
应收补贴款 Allowance receivable 'a;ini
其他应收款 Other debtors +CnyK(V
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <qbZG}u
其他流动资产 Other current assets c&7Do}
物资采购 Purchase tC2
)j7@
原材料 Raw materials !j!Z%]7
包装物 Packing materials 6keP':bt
低值易耗品 Low value consumbles , @%C8Z
材料成本差异 Material cost difference r#_7]_3
自制半成品 Self-manufactured goods 1DEO3p
库存商品 Finished goods n!0${QVnS
商品进销差价 Difference between purchase & sales of commodities ~vW)1XnK
委托加工物资 Consigned processiong material nB cp7
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委托代销商品 Consignment-out n0rerI[R
受托代销商品 Consignment-in G 2%
分期收款发出商品 Goods on instalment sales awj+#^
存货跌价准备 Provision for obsolete stocks GB&Nt{
待摊费用 Prepaid expenses ps"/}u l
待处理流动资产损益 Unsettled G/L on current assets x @1px&^
待处理固定资产损益 Unsettled G/L on fixed assets +M44XhT
委托贷款-本金 Consignment loan - principle Sk8%(JD7
委托贷款-利息 Consignment loan - interest =4frP*H?
委托贷款-减值准备 Consignment loan - provision r?64!VS;
固定资产-房屋建筑物 Fixed assets - Buildings 'RDWU7c9]
固定资产-机器设备 Fixed assets - Plant and machinery )8pcf`h{
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9 '2=
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation #V<`U:.
固定资产减值准备 Impairment of fixed assets Dz[566UD
工程物资-专用材料 Project material - specific materials +VSZhg,Np8
工程物资-专用设备 Project material - specific equipment ?Wwh
_TO
工程物资-预付大型设备款 Project material - prepaid for equipment "#*Nnt
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production B
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在建工程 Construction in progress 'n~fR]h}
在建工程减值准备 Impairment of construction in progress ^g9}f
固定资产清理 Disposal of fixed assets ^[ET&"
无形资产-专利权 Intangible assets - patent E;9Z\?P
无形资产-非专利技术 Intangible assets - industrial property and know-how &(gm4bTg
无形资产-商标权 Intangible assets - trademark rights M6# \na
无形资产-土地使用权 Intangible assets - land use rights N1PECLS?
无形资产-商誉 Intangible assets - goodwill M[A-1]'
无形资产减值准备 Impairment of intangible assets bX7EO 8
长期待摊费用 Deferred assets Af`z/:0<
未确认融资费用 Unrecognized finance fees ;xL67e%?
其他长期资产 Other long term assets $np=eT)
递延税款借项 Deferred assets debits 3f_i1|>)'
应付票据 Notes payable LRWOBD
应付帐款 Trade creditors /Z:N8e
预收帐款 Adanvances from customers v#zPH5xo
代销商品款 Consignment-in payables F#6cF=};@
其他应交款 Other payable to government ;U
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其他应付款 Other creditors GOGt?iw*<
应付股利 Proposed dividends ?~!tM}X0:3
待转资产价值 Donated assets [d}qG#N
预计负债 Accrued liabilities l$M$o(
应付短期债券 Short-term debentures payable A
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其他流动负债 Other current liabilities p:B
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预提费用 Accrued expenses qB+n6y%
应付工资 Payroll payable )B81i!
q
应付福利费 Welfare payable jM*AL
X
短期借款-抵押借款 Bank loans - Short term - pledged 7k `_#
短期借款-信用借款 Bank loans - Short term - credit kg:l:C)Tq
短期借款-担保借款 Bank loans - Short term - guaranteed RYt6=R+f
一年内到期长期借款 Long term loans due within one year sD2
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一年内到期长期应付款 Long term payable due within one year *MI)]S
长期借款 Bank loans - Long term \4aKLr
应付债券-债券面值 Bond payable - Par value =Ci13< KQ
应付债券-债券溢价 Bond payable - Excess qh$X^%g
应付债券-债券折价 Bond payable - Discount &RWM<6JP
应付债券-应计利息 Bond payable - Accrued interest 8\DME
长期应付款 Long term payable L7m`HVCt
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专项应付款 Specific payable @YCv
其他长期负债 Other long term liabilities i (0hvV>'
应交税金-所得税 Tax payable - income tax |ixGY^3;
应交税金-增值税 Tax payable - VAT t~ -J %$
应交税金-营业税 Tax payable - business tax !Vb,zQ
应交税金-消费税 Tax payable - consumable tax [g +y_@9s
应交税金-其他 Tax payable - others xo(k?+P>.
递延税款贷项 Deferred taxation credit ?s%v 3T
股本 Share capital ZY)%U*jWU
已归还投资 Investment returned 6%%PP8.F
利润分配-其他转入 Profit appropriation - other transfer in 9Fk4|+OJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :Dayv6g
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rhIGOk1k
利润分配-提取储备基金 Profit appropriation - reserve fund ?ZaD=nh$mK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bK<}0Ja[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o_O+u%y
利润分配-利润归还投资 Profit appropriation - return investment by profit AeaPK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends d5:tSO
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve AVv#\JrRW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .liyC~YW
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `
dO}L
期初未分配利润 Retained earnings, beginning of the year ~5ubh2{
资本公积-股本溢价 Capital surplus - share premium [^M|lf
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Mb/L~gd"
资本公积-接受现金捐赠 Capital surplus - cash donation VJg,~lQN#t
资本公积-股权投资准备 Capital surplus - investment reserve PPj[;(A
资本公积-拨款转入 Capital surplus - subsidiary *0~M
资本公积-外币资本折算差额 Capital surplus - foreign currency translation X
Cm\z9F
资本公积-其他 Capital surplus - others }%x}fu#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )tD6=Iz^5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b_l3+'#ofM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k}zd'
/b
盈余公积-储备基金 Surplus reserve - reserve fund xg} ug[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]26mB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (f~gEKcB2u
主营业务收入 Sales GmbIFOT~
主营业务成本 Cost of sales ]`d2_mu
主营业务税金及附加 Sales tax 7@IFp~6<qK
营业费用 Operating expenses um[!
|g/
管理费用 General and administrative expenses H|`R4hAk
财务费用 Financial expenses ?+Q$#pb
投资收益 Investment income w" JGO
其他业务收入 Other operating income b=1%pX_
营业外收入 Non-operating income F
sY(02
补贴收入 Subsidy income :+:6_x
其他业务支出 Other operating expenses <s}|ZnGE
营业外支出 Non-operating expenses (Y2mmd
所得税 Income tax -`Q}tg>cT
l{5O5%\,