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 。 >
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现金 Cash in hand |kYlh5/c d
银行存款 Cash in bank )kpEcMlR
其他货币资金-外埠存款Other monetary assets - cash in other cities u\]EG{w(
其他货币资金-银行本票 Other monetary assets - cashier‘s check \Z[1m[{
其他货币资金-银行汇票 Other monetary assets - bank draft vrnvv?HPrR
其他货币资金-信用卡 Other monetary assets - credit cards /eF@a!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #De>EQ%
其他货币资金-存出投资款 Other monetary assets - cash for investment sdFHr4
短期投资-股票投资 Investments - Short term - stocks x< A-Ws{^V
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds uU H4vUa
短期投资-其他投资 Investments - Short term - others )^>LnQ_u
短期投资跌价准备 Provision for short-term investment s ^h@b!'7
长期股权投资-股票投资 Long term equity investment - stocks ".?4`@7F\
长期股权投资-其他股权投资 Long term equity investment - others T
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长期债券投资-债券投资 Long term securities investemnt - bonds Fc~G*Gz~Z|
长期债券投资-其他债权投资 Long term securities investment - others 7oE0;'
长期投资减值准备 Provision for long-term investment |R`"Zu`
应收票据 Notes receivable 8dGsV5" *
应收股利 Dividends receivable AkhG~L
应收利息 Interest receivable sg2;"E@
应收帐款 Trade debtors IPQRdBQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors b}[S+G-9W
预付帐款 Prepayment 5 ~Wg=u<6
应收补贴款 Allowance receivable uzYB`H<
其他应收款 Other debtors =8AT[.Hh
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors tW\yt~q,
其他流动资产 Other current assets 4Uy% wB
物资采购 Purchase 82r8K|L.<y
原材料 Raw materials a3@E`Z
包装物 Packing materials F-_u/C]
低值易耗品 Low value consumbles 2|nm> 4
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods ` 2lS@
库存商品 Finished goods L5&M@YTH
商品进销差价 Difference between purchase & sales of commodities kwI``7g8*e
委托加工物资 Consigned processiong material 8Q'Emw
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委托代销商品 Consignment-out b9bIvjm_
受托代销商品 Consignment-in Rs %`6et}\
分期收款发出商品 Goods on instalment sales YvR bM
存货跌价准备 Provision for obsolete stocks ]}2)U
待摊费用 Prepaid expenses =RoG?gd{R
待处理流动资产损益 Unsettled G/L on current assets spEdq}
待处理固定资产损益 Unsettled G/L on fixed assets uo9#(6
委托贷款-本金 Consignment loan - principle )(iv#;ByL
委托贷款-利息 Consignment loan - interest %w`d
委托贷款-减值准备 Consignment loan - provision Hfcp
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固定资产-房屋建筑物 Fixed assets - Buildings @@65t'3S
固定资产-机器设备 Fixed assets - Plant and machinery @!8aZB3odt
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %yR XOt2(
固定资产-运输设备 Fixed assets - Automobiles LrB
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累计折旧 Accumulated depreciation 8=8hbdy;
固定资产减值准备 Impairment of fixed assets kf,
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工程物资-专用材料 Project material - specific materials vObZ|>.J~O
工程物资-专用设备 Project material - specific equipment 2HX/@ERhmu
工程物资-预付大型设备款 Project material - prepaid for equipment h4Crq Yxa_
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Obs#2>h
在建工程 Construction in progress cgnNO&
在建工程减值准备 Impairment of construction in progress \DB-2*a"
固定资产清理 Disposal of fixed assets w"hd_8cO
无形资产-专利权 Intangible assets - patent iRQ!J1SGcG
无形资产-非专利技术 Intangible assets - industrial property and know-how E C#0-,z
无形资产-商标权 Intangible assets - trademark rights 8Fn\ycX#"l
无形资产-土地使用权 Intangible assets - land use rights Ji4p6$ .j-
无形资产-商誉 Intangible assets - goodwill n]%-2`}(
无形资产减值准备 Impairment of intangible assets f ,F X# _4
长期待摊费用 Deferred assets Vk2$b{VdF
未确认融资费用 Unrecognized finance fees je] DR~
其他长期资产 Other long term assets D"7}&Ry:
递延税款借项 Deferred assets debits 1`cH
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应付票据 Notes payable s9- qR_
应付帐款 Trade creditors [vg&E
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预收帐款 Adanvances from customers )Z7Vm2a
代销商品款 Consignment-in payables 2W AeSUX
其他应交款 Other payable to government O]N /(pe:d
其他应付款 Other creditors _CwTe=K}
应付股利 Proposed dividends RvzZg%)
待转资产价值 Donated assets WAu>p3
预计负债 Accrued liabilities 7;>|9k
应付短期债券 Short-term debentures payable K;F1'5+=D
其他流动负债 Other current liabilities 2Tp2{"sB>A
预提费用 Accrued expenses }(EH5jZ'
应付工资 Payroll payable 8$( I! ;
应付福利费 Welfare payable a6{Zp{"Y
短期借款-抵押借款 Bank loans - Short term - pledged 5EYGA\
短期借款-信用借款 Bank loans - Short term - credit rXx#<7`
短期借款-担保借款 Bank loans - Short term - guaranteed ;!n>
一年内到期长期借款 Long term loans due within one year F};R
一年内到期长期应付款 Long term payable due within one year hU?DLl:bXF
长期借款 Bank loans - Long term 3>O|i2U
应付债券-债券面值 Bond payable - Par value ORM>|
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应付债券-债券溢价 Bond payable - Excess Q}BMvR 9w
应付债券-债券折价 Bond payable - Discount AuNUW0/
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应付债券-应计利息 Bond payable - Accrued interest e@D_0OZ
长期应付款 Long term payable gV_v5sk
专项应付款 Specific payable )[rVg/m
其他长期负债 Other long term liabilities ^<I(
应交税金-所得税 Tax payable - income tax k^5Lv#Z
应交税金-增值税 Tax payable - VAT xyL"U*
应交税金-营业税 Tax payable - business tax #GzALF97
应交税金-消费税 Tax payable - consumable tax 8>KUx]AN
应交税金-其他 Tax payable - others k{' ZaP)
递延税款贷项 Deferred taxation credit Xu$>$D#a
股本 Share capital 'a#lBzu\b
已归还投资 Investment returned X[B P0:`t
利润分配-其他转入 Profit appropriation - other transfer in Be6Yh~m
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kx,.)qKk
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qC`}vr|Z
利润分配-提取储备基金 Profit appropriation - reserve fund BgQEd@cN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mixsJ}e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F!+1w(b:
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends :i.@d?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,i:?c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K[[~G1Z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zxR]+9Zh
期初未分配利润 Retained earnings, beginning of the year HP# SR
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资本公积-股本溢价 Capital surplus - share premium 7l *
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sz9W}&(j
资本公积-接受现金捐赠 Capital surplus - cash donation =AIts[!qd
资本公积-股权投资准备 Capital surplus - investment reserve 9q'9i9/3d
资本公积-拨款转入 Capital surplus - subsidiary VLuHuih
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t2[/eM.G
资本公积-其他 Capital surplus - others Y'U1=w~E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve us.#|~i<h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VF`!ks
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5B=uvp|Y
盈余公积-储备基金 Surplus reserve - reserve fund M(X
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund }c/p;<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >Hf
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主营业务收入 Sales
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主营业务成本 Cost of sales ibkB>n{(
主营业务税金及附加 Sales tax ucN'
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营业费用 Operating expenses *Fy6-CC1
管理费用 General and administrative expenses VbX P7bZ
财务费用 Financial expenses BH:A]#_{
投资收益 Investment income ddQ+EY@!
其他业务收入 Other operating income "J(M. Y
营业外收入 Non-operating income wf8{v
补贴收入 Subsidy income $DHE%IN`
其他业务支出 Other operating expenses JduO^Fit
营业外支出 Non-operating expenses =B}IsBn'J
所得税 Income tax VYG@_fd!x
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