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 。 3h|:ew[
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现金 Cash in hand C'c9AoE5>
银行存款 Cash in bank +#c3Y;JP
其他货币资金-外埠存款Other monetary assets - cash in other cities rHWlv\+Nn
其他货币资金-银行本票 Other monetary assets - cashier‘s check xXktMlI
其他货币资金-银行汇票 Other monetary assets - bank draft URFp3 qE
其他货币资金-信用卡 Other monetary assets - credit cards W l+[{#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2"~QI xY=
其他货币资金-存出投资款 Other monetary assets - cash for investment -OS&(7
短期投资-股票投资 Investments - Short term - stocks KiJR q>
短期投资-债券投资 Investments - Short term - bonds :uD*Q/
短期投资-基金投资 Investments - Short term - funds 0`
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短期投资-其他投资 Investments - Short term - others {G
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短期投资跌价准备 Provision for short-term investment >_4Ck{^d#
长期股权投资-股票投资 Long term equity investment - stocks }(r%'(.6
长期股权投资-其他股权投资 Long term equity investment - others ]$>O--
长期债券投资-债券投资 Long term securities investemnt - bonds =a<};X
长期债券投资-其他债权投资 Long term securities investment - others hF!t{ Lf3
长期投资减值准备 Provision for long-term investment =k1 ,jn+
应收票据 Notes receivable 9p#Laei].
应收股利 Dividends receivable WYb\vm=r
应收利息 Interest receivable MxY~(TVPK
应收帐款 Trade debtors D{{ME8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z3 lZ3
预付帐款 Prepayment \
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应收补贴款 Allowance receivable 'xUyGj:
其他应收款 Other debtors 9aR-kcvJIJ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |@x^5Ab$T
其他流动资产 Other current assets y0d a8sd)
物资采购 Purchase E-\<,=bh
原材料 Raw materials 5UQz6DK
包装物 Packing materials PSO9{!
低值易耗品 Low value consumbles +%'S>g0W=
材料成本差异 Material cost difference p. eq
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自制半成品 Self-manufactured goods 3K/32W
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库存商品 Finished goods &;%z1b>F
商品进销差价 Difference between purchase & sales of commodities X4:\Shb97
委托加工物资 Consigned processiong material ) /kf
委托代销商品 Consignment-out :3s5{s
受托代销商品 Consignment-in +h
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分期收款发出商品 Goods on instalment sales 9U_uw
Rv2
存货跌价准备 Provision for obsolete stocks MqBA?7
待摊费用 Prepaid expenses bm>,$GW(
待处理流动资产损益 Unsettled G/L on current assets b3G4cO;t;
待处理固定资产损益 Unsettled G/L on fixed assets iwnctI
委托贷款-本金 Consignment loan - principle )x/Spb
委托贷款-利息 Consignment loan - interest RnN]m!"5
委托贷款-减值准备 Consignment loan - provision ^T[8j/9o^
固定资产-房屋建筑物 Fixed assets - Buildings fWx
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固定资产-机器设备 Fixed assets - Plant and machinery 37hs/=x
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures d;3/Vr$t=
固定资产-运输设备 Fixed assets - Automobiles i(^&
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累计折旧 Accumulated depreciation [i18$q5D
固定资产减值准备 Impairment of fixed assets gBzg'Z
工程物资-专用材料 Project material - specific materials "lcNjyU\
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工程物资-专用设备 Project material - specific equipment *{qW7x.6h
工程物资-预付大型设备款 Project material - prepaid for equipment *OOi
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +>#SB"'
在建工程 Construction in progress x=g=e
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在建工程减值准备 Impairment of construction in progress @ 5!Mr5;
固定资产清理 Disposal of fixed assets 4+ BWHV
无形资产-专利权 Intangible assets - patent nyyKA_#:5
无形资产-非专利技术 Intangible assets - industrial property and know-how B?
$9M9
无形资产-商标权 Intangible assets - trademark rights _d#1muZ?p|
无形资产-土地使用权 Intangible assets - land use rights l^ P[nQDH
无形资产-商誉 Intangible assets - goodwill =.=4P~
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无形资产减值准备 Impairment of intangible assets .E'Tfa
长期待摊费用 Deferred assets ,f@$a3}'Lx
未确认融资费用 Unrecognized finance fees S+^*rw
其他长期资产 Other long term assets <l/QS3M
递延税款借项 Deferred assets debits -}u=tiNG
应付票据 Notes payable "~R,%sYb(
应付帐款 Trade creditors yrp5\k*{y
预收帐款 Adanvances from customers AJ_''%$I3:
代销商品款 Consignment-in payables g.wp
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其他应交款 Other payable to government S V2DvrIR
其他应付款 Other creditors 6w3z&5DY|
应付股利 Proposed dividends ;JM%O8
待转资产价值 Donated assets :6k8\{^9"D
预计负债 Accrued liabilities !~+"TI}_%w
应付短期债券 Short-term debentures payable ~=$0=)c
其他流动负债 Other current liabilities kvWP[! j?)
预提费用 Accrued expenses xbbQ)sH&m
应付工资 Payroll payable &cnciEw1
应付福利费 Welfare payable $#3O:aW
短期借款-抵押借款 Bank loans - Short term - pledged |'$E-[
短期借款-信用借款 Bank loans - Short term - credit KxyD{W1
短期借款-担保借款 Bank loans - Short term - guaranteed MKqMH,O
一年内到期长期借款 Long term loans due within one year ({XB,Rm
一年内到期长期应付款 Long term payable due within one year SG:Fn8
长期借款 Bank loans - Long term bC_qoI<
应付债券-债券面值 Bond payable - Par value /NFk@8<?
应付债券-债券溢价 Bond payable - Excess b@GL*Z
应付债券-债券折价 Bond payable - Discount xLxXc!{J5
应付债券-应计利息 Bond payable - Accrued interest z+ch-L^K4
长期应付款 Long term payable >?-etl
专项应付款 Specific payable [BPK0
其他长期负债 Other long term liabilities V}?*kx~T2C
应交税金-所得税 Tax payable - income tax 0rM'VgB
应交税金-增值税 Tax payable - VAT 0GEM3~~D.?
应交税金-营业税 Tax payable - business tax 'R'P^
应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others }e/#dMEi
递延税款贷项 Deferred taxation credit %N jRD|
股本 Share capital j#}wg`P"A
已归还投资 Investment returned W6~aL\[
利润分配-其他转入 Profit appropriation - other transfer in ]q#w97BxiJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )uj:k*`)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PxuE(n V[
利润分配-提取储备基金 Profit appropriation - reserve fund !V<c:6"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #b u]@/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &hTe-Es
利润分配-利润归还投资 Profit appropriation - return investment by profit Ll"
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends (T290a9y>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I},]Y~Y3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )4nf={iM
期初未分配利润 Retained earnings, beginning of the year g8=j{]~C
资本公积-股本溢价 Capital surplus - share premium 29a~B<e7s
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P
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资本公积-接受现金捐赠 Capital surplus - cash donation 4Ss4jUj
资本公积-股权投资准备 Capital surplus - investment reserve K1S:P( S
资本公积-拨款转入 Capital surplus - subsidiary Z2Q'9C},m
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f*Z8C9)
资本公积-其他 Capital surplus - others CcGE4BB
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q9Tt3h2ga
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @u@N&{b5"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 49('pq?D
盈余公积-储备基金 Surplus reserve - reserve fund E#?Bn5-uBs
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !hMD>B2Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Hnq$d6F
主营业务收入 Sales 35q4](o9"
主营业务成本 Cost of sales /Bt+Ov3k
主营业务税金及附加 Sales tax wwvS05=[T
营业费用 Operating expenses Yz%A Kp
管理费用 General and administrative expenses ~J~@mE2ks
财务费用 Financial expenses =nVEdRU
投资收益 Investment income D)O2=aQ;]
其他业务收入 Other operating income MNuBZnO
营业外收入 Non-operating income 2F}D?]A
补贴收入 Subsidy income ";kwh8wB
其他业务支出 Other operating expenses UFE# J
营业外支出 Non-operating expenses 4Nb&(p
所得税 Income tax %`]&c)Z
VnjhEEM!