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 。 &l6@C3N$
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现金 Cash in hand ]m_x;5s $
银行存款 Cash in bank |q3X#s72
其他货币资金-外埠存款Other monetary assets - cash in other cities m|NZ093d
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3a:Hx|
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其他货币资金-银行汇票 Other monetary assets - bank draft stiF`l
其他货币资金-信用卡 Other monetary assets - credit cards Wvl~|Sx]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,#;hI{E
其他货币资金-存出投资款 Other monetary assets - cash for investment (]w6q&,
短期投资-股票投资 Investments - Short term - stocks ?}`-?JB1
短期投资-债券投资 Investments - Short term - bonds fz=8"cDR
短期投资-基金投资 Investments - Short term - funds l]G
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短期投资-其他投资 Investments - Short term - others *+v*VH
短期投资跌价准备 Provision for short-term investment izSX
长期股权投资-股票投资 Long term equity investment - stocks re*Zs}(N\
长期股权投资-其他股权投资 Long term equity investment - others 'VV
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长期债券投资-债券投资 Long term securities investemnt - bonds Cm;cmPPl
长期债券投资-其他债权投资 Long term securities investment - others P!-RZEt$
长期投资减值准备 Provision for long-term investment Y"
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应收票据 Notes receivable SM~ ~:
应收股利 Dividends receivable GVhqNy
应收利息 Interest receivable Z9:
应收帐款 Trade debtors {Q>OZm\+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y`9#zYgqA
预付帐款 Prepayment ?22U0UF
应收补贴款 Allowance receivable )4rt-_t<
其他应收款 Other debtors /<_!Gz.@uG
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +-tFg XG
其他流动资产 Other current assets b |:Y3_>
物资采购 Purchase iw#~xel<ez
原材料 Raw materials xVB
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包装物 Packing materials D%+
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低值易耗品 Low value consumbles OROvy
材料成本差异 Material cost difference ZtZ3I?%U3
自制半成品 Self-manufactured goods `M~R4
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库存商品 Finished goods 7 "eK<qJ
商品进销差价 Difference between purchase & sales of commodities "R5G^-<hp
委托加工物资 Consigned processiong material gaN/
kp
委托代销商品 Consignment-out KBM*7raA
受托代销商品 Consignment-in yF\yxdUX#
分期收款发出商品 Goods on instalment sales Uha.8
存货跌价准备 Provision for obsolete stocks # fqrZ9:@
待摊费用 Prepaid expenses 3;buC|ky
待处理流动资产损益 Unsettled G/L on current assets Jqb~RP~
待处理固定资产损益 Unsettled G/L on fixed assets XaCvBQ
委托贷款-本金 Consignment loan - principle =F|9ac9X
委托贷款-利息 Consignment loan - interest -ED}
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委托贷款-减值准备 Consignment loan - provision u7mPp3ZYK
固定资产-房屋建筑物 Fixed assets - Buildings e6MBy\*n
固定资产-机器设备 Fixed assets - Plant and machinery j7)mC4o:%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mrr]{K
固定资产-运输设备 Fixed assets - Automobiles ='jT
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累计折旧 Accumulated depreciation e1g3a1tnWl
固定资产减值准备 Impairment of fixed assets umns*U%T;
工程物资-专用材料 Project material - specific materials /=YNkw5
工程物资-专用设备 Project material - specific equipment Xfg3q.q
工程物资-预付大型设备款 Project material - prepaid for equipment 3w)r"" C&
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production R*vQvO%)h
在建工程 Construction in progress tAq0Z)
在建工程减值准备 Impairment of construction in progress /e"iYF
固定资产清理 Disposal of fixed assets !Ew
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无形资产-专利权 Intangible assets - patent f I=G>[
无形资产-非专利技术 Intangible assets - industrial property and know-how .X%J}c$
无形资产-商标权 Intangible assets - trademark rights )!v"(i.5Xo
无形资产-土地使用权 Intangible assets - land use rights |&"aZ!Kn
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 6yy%_+k*
长期待摊费用 Deferred assets ^'[QCwY~
未确认融资费用 Unrecognized finance fees YzjRD:
其他长期资产 Other long term assets M6&=-
递延税款借项 Deferred assets debits l<XYDb~op
应付票据 Notes payable )Zr\W3yWX
应付帐款 Trade creditors I#xdksY
预收帐款 Adanvances from customers f2[R2sto@
代销商品款 Consignment-in payables ATqblU>D
其他应交款 Other payable to government %SB4_ r*<
其他应付款 Other creditors >%;i@"
应付股利 Proposed dividends W:8MqVm34
待转资产价值 Donated assets 2$Xof
预计负债 Accrued liabilities u
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应付短期债券 Short-term debentures payable zc8^#D2y&
其他流动负债 Other current liabilities k JmwR
预提费用 Accrued expenses -&D=4,#
应付工资 Payroll payable .^*;hZ~4%
应付福利费 Welfare payable ^+Nd\tp
短期借款-抵押借款 Bank loans - Short term - pledged IQU1 JVkZ
短期借款-信用借款 Bank loans - Short term - credit +r'&6Me!
短期借款-担保借款 Bank loans - Short term - guaranteed 3N$@K"qM#
一年内到期长期借款 Long term loans due within one year ~588M
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一年内到期长期应付款 Long term payable due within one year *-PjcF}Y
长期借款 Bank loans - Long term .KKecdd?=
应付债券-债券面值 Bond payable - Par value QTBc_Z
应付债券-债券溢价 Bond payable - Excess b5H}0<
应付债券-债券折价 Bond payable - Discount Hmr f\(x
应付债券-应计利息 Bond payable - Accrued interest n4!RGq.}
长期应付款 Long term payable FbroI>" e
专项应付款 Specific payable \{`^Q+<
其他长期负债 Other long term liabilities tkZUjQIX
应交税金-所得税 Tax payable - income tax 5@
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应交税金-增值税 Tax payable - VAT Z@1kx3Wx$
应交税金-营业税 Tax payable - business tax !b_(|~7Lc
应交税金-消费税 Tax payable - consumable tax !*Is0``
应交税金-其他 Tax payable - others VIdKe&,
递延税款贷项 Deferred taxation credit o3`U;@ &u
股本 Share capital r<fcZ)jt|
已归还投资 Investment returned {,JO}
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利润分配-其他转入 Profit appropriation - other transfer in (
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |hxiARr4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dJ
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利润分配-提取储备基金 Profit appropriation - reserve fund 7:olStK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X PyDZk/m
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T`wDdqWbEG
利润分配-利润归还投资 Profit appropriation - return investment by profit z |llf7:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pWKE`x^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~D3S01ecM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N<i5X.X
期初未分配利润 Retained earnings, beginning of the year %?+vtX
资本公积-股本溢价 Capital surplus - share premium T='uqKW\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BL 1KM2]
资本公积-接受现金捐赠 Capital surplus - cash donation *Z"`g
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资本公积-股权投资准备 Capital surplus - investment reserve nfF$h}<o+
资本公积-拨款转入 Capital surplus - subsidiary Rm=p}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F8Ety^9>9
资本公积-其他 Capital surplus - others OJpfiZ@Q_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %4m Nk}tyH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g_cED15
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zpg;hj5_
盈余公积-储备基金 Surplus reserve - reserve fund " Bx@(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund xx!8cvD4?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'wEQvC
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主营业务收入 Sales u
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主营业务成本 Cost of sales ]Z5m
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主营业务税金及附加 Sales tax W"Y)a|rG%
营业费用 Operating expenses U\Vg &"P
管理费用 General and administrative expenses |:5O|m '
财务费用 Financial expenses |&8XmexLb
投资收益 Investment income zEFS\nP}E
其他业务收入 Other operating income ,Tr&`2w
营业外收入 Non-operating income $h
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补贴收入 Subsidy income nRc\!4
其他业务支出 Other operating expenses Mc.{I"c@
营业外支出 Non-operating expenses S?b&4\:
所得税 Income tax eZOR{|z
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