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 。 Uk02VuS
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现金 Cash in hand Xp=Y<`dX
银行存款 Cash in bank w`vJE!4B
其他货币资金-外埠存款Other monetary assets - cash in other cities 6.Nu[-?
其他货币资金-银行本票 Other monetary assets - cashier‘s check tZ]|3wp
其他货币资金-银行汇票 Other monetary assets - bank draft /]Fs3
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其他货币资金-信用卡 Other monetary assets - credit cards {P_~_5o_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ~O)Uz|
其他货币资金-存出投资款 Other monetary assets - cash for investment kN4nRW9z
短期投资-股票投资 Investments - Short term - stocks o?f7_8fG
短期投资-债券投资 Investments - Short term - bonds q9RCXo>Y+1
短期投资-基金投资 Investments - Short term - funds n2Oi< )
短期投资-其他投资 Investments - Short term - others eiJO;%fl>l
短期投资跌价准备 Provision for short-term investment ,*2%6t`N?
长期股权投资-股票投资 Long term equity investment - stocks Ds$8$1=L=k
长期股权投资-其他股权投资 Long term equity investment - others C^S?W=1=w
长期债券投资-债券投资 Long term securities investemnt - bonds 2B8p3
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长期债券投资-其他债权投资 Long term securities investment - others dUtxG ~9
长期投资减值准备 Provision for long-term investment oQC* d}_E}
应收票据 Notes receivable R$&|*0
应收股利 Dividends receivable !<!sB)
应收利息 Interest receivable \fphM6([RK
应收帐款 Trade debtors oAX -Sg-/$
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors aXyu%<@k
预付帐款 Prepayment jGzs; bE
应收补贴款 Allowance receivable N7%+n*Z
其他应收款 Other debtors 6u3DxFiTm
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :".:Wd
其他流动资产 Other current assets O~g_rcG
物资采购 Purchase U&PAs
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原材料 Raw materials _7YAF,@vT
包装物 Packing materials mf'N4y%
低值易耗品 Low value consumbles 2
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材料成本差异 Material cost difference )^uLZMNaI
自制半成品 Self-manufactured goods ~4[2{M.0>@
库存商品 Finished goods n37C"qJ/i
商品进销差价 Difference between purchase & sales of commodities fMr6ZmB
委托加工物资 Consigned processiong material V; 1r
委托代销商品 Consignment-out Wxg,y{(`
受托代销商品 Consignment-in YNbs*i&
分期收款发出商品 Goods on instalment sales J"8bRp=/|
存货跌价准备 Provision for obsolete stocks D>,]EE-
待摊费用 Prepaid expenses YH^_d3A;
待处理流动资产损益 Unsettled G/L on current assets +15j^ Az
待处理固定资产损益 Unsettled G/L on fixed assets UM7Ft"
委托贷款-本金 Consignment loan - principle !W/O g 5n
委托贷款-利息 Consignment loan - interest v@;:aN
委托贷款-减值准备 Consignment loan - provision EA2BN}
固定资产-房屋建筑物 Fixed assets - Buildings g# :|Mjgh
固定资产-机器设备 Fixed assets - Plant and machinery -Q;5A;sr2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R:B-4
固定资产-运输设备 Fixed assets - Automobiles $nQ; ++
累计折旧 Accumulated depreciation !&TbE@Xk
固定资产减值准备 Impairment of fixed assets 4x=rew>Ew
工程物资-专用材料 Project material - specific materials sMli! u
工程物资-专用设备 Project material - specific equipment geWis(#J
工程物资-预付大型设备款 Project material - prepaid for equipment ?rWqFM:hb
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K;G1cFFyG
在建工程 Construction in progress VG+Yhm<SL
在建工程减值准备 Impairment of construction in progress ?V#%^ 57p
固定资产清理 Disposal of fixed assets 71cc6T
无形资产-专利权 Intangible assets - patent 7|T<dfQk
无形资产-非专利技术 Intangible assets - industrial property and know-how 5Ga>qIM
无形资产-商标权 Intangible assets - trademark rights *#Hi W)
无形资产-土地使用权 Intangible assets - land use rights $Ha?:jSc
无形资产-商誉 Intangible assets - goodwill 4QK([q
无形资产减值准备 Impairment of intangible assets whoz^n3N E
长期待摊费用 Deferred assets [9a0J):w{
未确认融资费用 Unrecognized finance fees SxC$EQgL
其他长期资产 Other long term assets nG$*[7<0u
递延税款借项 Deferred assets debits A,M
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应付票据 Notes payable b,7:=-D
应付帐款 Trade creditors GY<Y,
预收帐款 Adanvances from customers a9"x_IVU
代销商品款 Consignment-in payables nTY`1w.
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其他应交款 Other payable to government JrseU6N
其他应付款 Other creditors WE4:Jy
应付股利 Proposed dividends 9M~EH?>+[
待转资产价值 Donated assets a<sEd p
预计负债 Accrued liabilities 9
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应付短期债券 Short-term debentures payable Xca Y'k#
其他流动负债 Other current liabilities x 3#1
预提费用 Accrued expenses )rz4IfE
应付工资 Payroll payable z]Z>+|
应付福利费 Welfare payable A2Rr*e
短期借款-抵押借款 Bank loans - Short term - pledged 88d0`6K-9
短期借款-信用借款 Bank loans - Short term - credit ;7 i
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短期借款-担保借款 Bank loans - Short term - guaranteed zrU0YHmt
一年内到期长期借款 Long term loans due within one year O~9
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一年内到期长期应付款 Long term payable due within one year ;f[Ki$7
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value I
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应付债券-债券溢价 Bond payable - Excess =]\,I'
应付债券-债券折价 Bond payable - Discount x+nrdW+
应付债券-应计利息 Bond payable - Accrued interest ,\[&%ph
长期应付款 Long term payable f&H):.
专项应付款 Specific payable u
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其他长期负债 Other long term liabilities =bZ>>-<
应交税金-所得税 Tax payable - income tax Mmbb}(<
应交税金-增值税 Tax payable - VAT ;_of'
应交税金-营业税 Tax payable - business tax W )q^@6[d
应交税金-消费税 Tax payable - consumable tax aT(Pf7
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应交税金-其他 Tax payable - others sBu=@8R]y
递延税款贷项 Deferred taxation credit ;QW6Tgt11
股本 Share capital "2
ma]Ps
已归还投资 Investment returned `HgT5}
利润分配-其他转入 Profit appropriation - other transfer in /81Ux@,(e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nBaY|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hBz~FB];&
利润分配-提取储备基金 Profit appropriation - reserve fund s8{3~ Hv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W*u Yb|0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ??aOr*%
利润分配-利润归还投资 Profit appropriation - return investment by profit 4cr
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends {]]nQ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KZ`d3ad
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7}%3Aw6]S
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mNKe,H0
期初未分配利润 Retained earnings, beginning of the year *@dRL3c^=
资本公积-股本溢价 Capital surplus - share premium aIRCz=N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K4N~ApLB+
资本公积-接受现金捐赠 Capital surplus - cash donation \5k[ "8~
资本公积-股权投资准备 Capital surplus - investment reserve st|$Fu
资本公积-拨款转入 Capital surplus - subsidiary X/];*='Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZBdZr
资本公积-其他 Capital surplus - others b@Ik
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (".`#909
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EW0H"YIC
盈余公积-储备基金 Surplus reserve - reserve fund tKo^A:M
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZJ 8~f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4.|]R8Mn
主营业务收入 Sales SvAz9>N4
主营业务成本 Cost of sales MQD UJ^I$
主营业务税金及附加 Sales tax ;q6:*H/
营业费用 Operating expenses u#\=g:
管理费用 General and administrative expenses }v;@1[.B
财务费用 Financial expenses dU3UCD+2y
投资收益 Investment income Dsm_T1X
其他业务收入 Other operating income oS/<)>\Gv
营业外收入 Non-operating income IW
Lv$bPZ/
补贴收入 Subsidy income 'vhgR2/
其他业务支出 Other operating expenses ?c+_}ja,
营业外支出 Non-operating expenses {uL<$;#i
所得税 Income tax ?<
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