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 。 gg^1b77hT
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现金 Cash in hand c*;7yh&%
银行存款 Cash in bank S&(^<gwl
其他货币资金-外埠存款Other monetary assets - cash in other cities \NK-L."
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其他货币资金-银行本票 Other monetary assets - cashier‘s check pB p#a
其他货币资金-银行汇票 Other monetary assets - bank draft A&,,9G<
其他货币资金-信用卡 Other monetary assets - credit cards =
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit y&oNv
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其他货币资金-存出投资款 Other monetary assets - cash for investment 9o0!m Cq
短期投资-股票投资 Investments - Short term - stocks p'f%%#I
短期投资-债券投资 Investments - Short term - bonds r-IT(DzkD
短期投资-基金投资 Investments - Short term - funds g=l:cVr8y
短期投资-其他投资 Investments - Short term - others T9syo/(
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks 0Fw6Dq<8-!
长期股权投资-其他股权投资 Long term equity investment - others <
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长期债券投资-债券投资 Long term securities investemnt - bonds iY0>lDFm.
长期债券投资-其他债权投资 Long term securities investment - others DC Q^fZ/
长期投资减值准备 Provision for long-term investment @;:>G A
应收票据 Notes receivable }BJX/, H,
应收股利 Dividends receivable @Uo6>-WF
应收利息 Interest receivable 0F:1\9f5
应收帐款 Trade debtors xW_yLbE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <>Y?vC
预付帐款 Prepayment z@Hp,|Vy[
应收补贴款 Allowance receivable r~7:daG*
其他应收款 Other debtors :I1
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8VQ 24r
其他流动资产 Other current assets yT8=l"-[G
物资采购 Purchase LF*&(NC
原材料 Raw materials P"_$uO( 5x
包装物 Packing materials lfN~A"X
低值易耗品 Low value consumbles ~1kXUWq3
材料成本差异 Material cost difference e]Fp=*#
自制半成品 Self-manufactured goods Kw5Lhc1V
库存商品 Finished goods 9GLb"6+PK
商品进销差价 Difference between purchase & sales of commodities {ZsdLF#
委托加工物资 Consigned processiong material Uf\nFB? ^
委托代销商品 Consignment-out %|"g/2sF[G
受托代销商品 Consignment-in ]; Wx
分期收款发出商品 Goods on instalment sales ]J7Qgp)i
存货跌价准备 Provision for obsolete stocks 9QC.TG@
待摊费用 Prepaid expenses Ts$@s^S]
待处理流动资产损益 Unsettled G/L on current assets >[10H8~bI/
待处理固定资产损益 Unsettled G/L on fixed assets G?c-79]U
委托贷款-本金 Consignment loan - principle 58tVx'1y
委托贷款-利息 Consignment loan - interest OJAIaC\
委托贷款-减值准备 Consignment loan - provision o@bNpflb`
固定资产-房屋建筑物 Fixed assets - Buildings wzCUZ1N9q
固定资产-机器设备 Fixed assets - Plant and machinery %G3(,Qz
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {aYY85j
固定资产-运输设备 Fixed assets - Automobiles *QGm//b
累计折旧 Accumulated depreciation : 9t4s#.
固定资产减值准备 Impairment of fixed assets xdvh-%A4
工程物资-专用材料 Project material - specific materials tw=oH9c80
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment 9W ^xlid6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production #/2$+x
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress rQ`i8GF
固定资产清理 Disposal of fixed assets 5ExDB6Bx@y
无形资产-专利权 Intangible assets - patent ]b/S6oc6
无形资产-非专利技术 Intangible assets - industrial property and know-how 4LH[4Yj?`
无形资产-商标权 Intangible assets - trademark rights [U@;\V$
无形资产-土地使用权 Intangible assets - land use rights 8;14Q7,S
无形资产-商誉 Intangible assets - goodwill Y?J"wdWJNB
无形资产减值准备 Impairment of intangible assets Nes=;%&]G
长期待摊费用 Deferred assets +HT1 ct+dI
未确认融资费用 Unrecognized finance fees j=?'4sF
其他长期资产 Other long term assets U?a6D:~G
递延税款借项 Deferred assets debits [BBEEI=|r
应付票据 Notes payable }Z-Z|G)#
应付帐款 Trade creditors !TM*o+;
预收帐款 Adanvances from customers I
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代销商品款 Consignment-in payables 'B5^P
其他应交款 Other payable to government RwI[R)k
其他应付款 Other creditors 39wa|:I
应付股利 Proposed dividends ?<Wb@6kh`
待转资产价值 Donated assets U6E\AvbRn
预计负债 Accrued liabilities 5irwz
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应付短期债券 Short-term debentures payable g-c ;}qz
其他流动负债 Other current liabilities 'y]\-T
预提费用 Accrued expenses Y6i _!z[V[
应付工资 Payroll payable EtbnE
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应付福利费 Welfare payable F!zP<A"
短期借款-抵押借款 Bank loans - Short term - pledged (;Y8pKl1e
短期借款-信用借款 Bank loans - Short term - credit /S5|wNu
短期借款-担保借款 Bank loans - Short term - guaranteed )SryDRT
一年内到期长期借款 Long term loans due within one year [r+ZE7$2b"
一年内到期长期应付款 Long term payable due within one year *]hBGr#6
长期借款 Bank loans - Long term {@! Kx`(:
应付债券-债券面值 Bond payable - Par value K~=UUB
应付债券-债券溢价 Bond payable - Excess !`1
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应付债券-债券折价 Bond payable - Discount -=s(l.?Hm5
应付债券-应计利息 Bond payable - Accrued interest l3
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长期应付款 Long term payable n1
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专项应付款 Specific payable Twn4lG4~
其他长期负债 Other long term liabilities =K'cM=WM6
应交税金-所得税 Tax payable - income tax wo_,Y0vfB
应交税金-增值税 Tax payable - VAT ,p(<+6QZ
应交税金-营业税 Tax payable - business tax 2(5ebe[
应交税金-消费税 Tax payable - consumable tax z#BR5jF
应交税金-其他 Tax payable - others !Z
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递延税款贷项 Deferred taxation credit xGTP;NT_H
股本 Share capital !EUan
已归还投资 Investment returned t!Sq A(-V
利润分配-其他转入 Profit appropriation - other transfer in lL1k.&|5m
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ookh<ES>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4DZ-bt'
利润分配-提取储备基金 Profit appropriation - reserve fund 0TpK#OlI|c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z{&cuo.@<]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SBA?^T
利润分配-利润归还投资 Profit appropriation - return investment by profit c'/l,k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N?Lb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rZ8`sIWQt
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `+6R0Ch
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {( r6
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期初未分配利润 Retained earnings, beginning of the year q6YX M
资本公积-股本溢价 Capital surplus - share premium &0f5:M{P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \&U>LwZd?
资本公积-接受现金捐赠 Capital surplus - cash donation q,
O$ %-70
资本公积-股权投资准备 Capital surplus - investment reserve Zd"^</ S
资本公积-拨款转入 Capital surplus - subsidiary %|s+jeUDn|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation k)EX(T\
资本公积-其他 Capital surplus - others 4apL4E"r
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jLg9H/w{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J:V?EE,\-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ER,1(1]N
盈余公积-储备基金 Surplus reserve - reserve fund I? ,>DHUX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @)J+,tg/7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f^W;
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主营业务收入 Sales P.gb1$7<
主营业务成本 Cost of sales ~"A+G4jl
主营业务税金及附加 Sales tax lg^Z*&(
营业费用 Operating expenses !47n[Zs
管理费用 General and administrative expenses 03C0L&
财务费用 Financial expenses y5!KX AQ%
投资收益 Investment income -GxaV #{
其他业务收入 Other operating income -'6Dg
营业外收入 Non-operating income 2}8v(%s p
补贴收入 Subsidy income F'0O2KQ
其他业务支出 Other operating expenses 5oAK8I
营业外支出 Non-operating expenses 82l~G;.n3
所得税 Income tax ` V##Y
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