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 。 CAfG3;
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现金 Cash in hand .vg;K@{
银行存款 Cash in bank Flsf5 Tr0
其他货币资金-外埠存款Other monetary assets - cash in other cities ZC"p^~U_e[
其他货币资金-银行本票 Other monetary assets - cashier‘s check K2JS2Y]
其他货币资金-银行汇票 Other monetary assets - bank draft e8Jd*AKjb
其他货币资金-信用卡 Other monetary assets - credit cards $|KbjpQ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit P$Nwf,d2u
其他货币资金-存出投资款 Other monetary assets - cash for investment 70@:!HI]
短期投资-股票投资 Investments - Short term - stocks zKo,B/Ke4
短期投资-债券投资 Investments - Short term - bonds @xo9'M<l
短期投资-基金投资 Investments - Short term - funds kN)P-![
短期投资-其他投资 Investments - Short term - others sqhM[u
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短期投资跌价准备 Provision for short-term investment Dcq^C LPY
长期股权投资-股票投资 Long term equity investment - stocks sHNt>5p
长期股权投资-其他股权投资 Long term equity investment - others xp
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长期债券投资-债券投资 Long term securities investemnt - bonds [1Rs~T"
长期债券投资-其他债权投资 Long term securities investment - others ]'Bz%[C)
长期投资减值准备 Provision for long-term investment lq74Fz&(
应收票据 Notes receivable o}BaZ|iZ2
应收股利 Dividends receivable 0=NB[eG
应收利息 Interest receivable kAMt8
应收帐款 Trade debtors n=`UhC
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'Q# KjY
预付帐款 Prepayment 9kcAMk1K
应收补贴款 Allowance receivable QM=X<?m/,=
其他应收款 Other debtors IsI\T8yfc
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ` 6PdMvF
其他流动资产 Other current assets 'j|;M
物资采购 Purchase 5bk5EE`
原材料 Raw materials ,Ao8QN
包装物 Packing materials mU;TB%#)
低值易耗品 Low value consumbles Hly$ Wm
材料成本差异 Material cost difference =4G9ev
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自制半成品 Self-manufactured goods
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库存商品 Finished goods "~tEmMz
商品进销差价 Difference between purchase & sales of commodities UhNeY{6
委托加工物资 Consigned processiong material >Py=H+d!j
委托代销商品 Consignment-out !I@"+oY<
受托代销商品 Consignment-in *g7dB2{
分期收款发出商品 Goods on instalment sales ."dmL=
存货跌价准备 Provision for obsolete stocks M*nfWQ
a
待摊费用 Prepaid expenses mD tD7FzJ
待处理流动资产损益 Unsettled G/L on current assets #8cY,%<S]
待处理固定资产损益 Unsettled G/L on fixed assets ydw')Em
委托贷款-本金 Consignment loan - principle )]'?yS"
委托贷款-利息 Consignment loan - interest {J
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委托贷款-减值准备 Consignment loan - provision ;sDFTKf
固定资产-房屋建筑物 Fixed assets - Buildings w _n)*he)z
固定资产-机器设备 Fixed assets - Plant and machinery 2%QY~Ku~
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2s~X
固定资产-运输设备 Fixed assets - Automobiles Eg>MG87
累计折旧 Accumulated depreciation MbYAK-l.h
固定资产减值准备 Impairment of fixed assets 9M<{@<]dm
工程物资-专用材料 Project material - specific materials `zF=h#i
工程物资-专用设备 Project material - specific equipment &q>=6sQvf
工程物资-预付大型设备款 Project material - prepaid for equipment 7cH[}v`pn
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production G0^NkH,k
在建工程 Construction in progress 'F1NBL
在建工程减值准备 Impairment of construction in progress /_v@YB!0
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent in$Pk$ c
无形资产-非专利技术 Intangible assets - industrial property and know-how F4@``20|
无形资产-商标权 Intangible assets - trademark rights kP3'BBd,
无形资产-土地使用权 Intangible assets - land use rights C*=#=.~~{
无形资产-商誉 Intangible assets - goodwill 7i`8 c =.
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets .xS}/^8iD
未确认融资费用 Unrecognized finance fees bmFnsqo
其他长期资产 Other long term assets ^8-CUH\
递延税款借项 Deferred assets debits IZ"d s=w
应付票据 Notes payable 5P [b/.n
应付帐款 Trade creditors Zj%l (OVq
预收帐款 Adanvances from customers 0@vSl%I+
代销商品款 Consignment-in payables 8sLp! O;f2
其他应交款 Other payable to government s+l)Q
其他应付款 Other creditors $3k5hDA0e
应付股利 Proposed dividends F.zn:y X5
待转资产价值 Donated assets 4 @ )|N'
预计负债 Accrued liabilities Srg`Tt]
应付短期债券 Short-term debentures payable > -OQk"o
其他流动负债 Other current liabilities ewN!7
预提费用 Accrued expenses yc?+L;fN
应付工资 Payroll payable a!vF;J-Zqa
应付福利费 Welfare payable va[@XGaC3
短期借款-抵押借款 Bank loans - Short term - pledged jw]~g+x#$
短期借款-信用借款 Bank loans - Short term - credit ?*){%eE
短期借款-担保借款 Bank loans - Short term - guaranteed EA8K*>'pv
一年内到期长期借款 Long term loans due within one year 1 :<f[l
一年内到期长期应付款 Long term payable due within one year QE1DTU
长期借款 Bank loans - Long term sE{A~{a`
应付债券-债券面值 Bond payable - Par value A@^Y2:pY
应付债券-债券溢价 Bond payable - Excess gq\ulLyOeZ
应付债券-债券折价 Bond payable - Discount .IXkdy
应付债券-应计利息 Bond payable - Accrued interest fL>>hBCqC
长期应付款 Long term payable gP:mZ7
专项应付款 Specific payable ~RgO9p(dY
其他长期负债 Other long term liabilities wGr5V!
应交税金-所得税 Tax payable - income tax O0
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应交税金-增值税 Tax payable - VAT :+: vBrJm
应交税金-营业税 Tax payable - business tax q$7SJ.pF
应交税金-消费税 Tax payable - consumable tax Z:j6AF3;
应交税金-其他 Tax payable - others FwKT_XkY
递延税款贷项 Deferred taxation credit 7#wdBB%
股本 Share capital 9x$Kb7'F
已归还投资 Investment returned /Sy:/BQ
利润分配-其他转入 Profit appropriation - other transfer in wC{?@h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Pv,Q*gh`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %iMRJ}8(7
利润分配-提取储备基金 Profit appropriation - reserve fund ?Zu2=<DU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ='"DUQH|*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `tZ m
利润分配-利润归还投资 Profit appropriation - return investment by profit ay4E\=k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends a$-:F$z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zI1-l9 o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <Wqk5mR
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pH !e<m
期初未分配利润 Retained earnings, beginning of the year 8Evon&G59
资本公积-股本溢价 Capital surplus - share premium ]w*w@:Zk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve a8$gXX-2
资本公积-接受现金捐赠 Capital surplus - cash donation Y;n;7M<F
资本公积-股权投资准备 Capital surplus - investment reserve (^,4{;YQ5
资本公积-拨款转入 Capital surplus - subsidiary vK@t=d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1VRexp
资本公积-其他 Capital surplus - others iY_E"$}P
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A|Z'\D0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j6@5"wx
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "eRf3Q7w:
盈余公积-储备基金 Surplus reserve - reserve fund 1T96W :
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n^kszIu~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X=_`$
0
主营业务收入 Sales [(Jj@HlP6T
主营业务成本 Cost of sales E6
glR
主营业务税金及附加 Sales tax ZoFQJJK56B
营业费用 Operating expenses WJD1U?`
管理费用 General and administrative expenses 4O
g&w]
财务费用 Financial expenses LNm{}VJ%
投资收益 Investment income n\CQ-*;l
其他业务收入 Other operating income $;@LPE
营业外收入 Non-operating income b3$aPwv
补贴收入 Subsidy income BM6 J
其他业务支出 Other operating expenses ^
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营业外支出 Non-operating expenses oz54IO
所得税 Income tax ~ 8hAmM
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