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 。 .II'W3Fr
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现金 Cash in hand |X_yL3`Zb
银行存款 Cash in bank y[$e]N
其他货币资金-外埠存款Other monetary assets - cash in other cities &0o&!P8CB
其他货币资金-银行本票 Other monetary assets - cashier‘s check >
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其他货币资金-银行汇票 Other monetary assets - bank draft 'uPqe.#?
其他货币资金-信用卡 Other monetary assets - credit cards j5RMS V
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 66BsUA.h
其他货币资金-存出投资款 Other monetary assets - cash for investment V8N<%/A=
短期投资-股票投资 Investments - Short term - stocks G
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短期投资-债券投资 Investments - Short term - bonds 8p!PR^OM@
短期投资-基金投资 Investments - Short term - funds S ":-5S6
短期投资-其他投资 Investments - Short term - others GEvif4
短期投资跌价准备 Provision for short-term investment G[wa,j^hu
长期股权投资-股票投资 Long term equity investment - stocks _PRm4 :
长期股权投资-其他股权投资 Long term equity investment - others jUfc&bi3
长期债券投资-债券投资 Long term securities investemnt - bonds _x>u"w
长期债券投资-其他债权投资 Long term securities investment - others Y${ $7+@
长期投资减值准备 Provision for long-term investment 3*'!,gK~[
应收票据 Notes receivable L'Wcb
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应收股利 Dividends receivable )qxL@w.
应收利息 Interest receivable KpK'?WhX7^
应收帐款 Trade debtors K3@UoR
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w.V8-9
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预付帐款 Prepayment D)mqe-%1
应收补贴款 Allowance receivable v8WoV*
其他应收款 Other debtors $QY(7Z"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors x2nNkd0h
其他流动资产 Other current assets uH7u4f1Q
物资采购 Purchase MqNp*n2
原材料 Raw materials Ml)WY#7
包装物 Packing materials S[%86(,*gP
低值易耗品 Low value consumbles #2`tsZ]=I
材料成本差异 Material cost difference i,V~5dE[I<
自制半成品 Self-manufactured goods 3L;)asF
库存商品 Finished goods mH8"k+k
商品进销差价 Difference between purchase & sales of commodities %]:u ^\7
委托加工物资 Consigned processiong material 3c
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委托代销商品 Consignment-out iaR'):TD
受托代销商品 Consignment-in g{nu3F}8){
分期收款发出商品 Goods on instalment sales iveWau292
存货跌价准备 Provision for obsolete stocks s^E%Ukm
待摊费用 Prepaid expenses ~Ipl'cE
待处理流动资产损益 Unsettled G/L on current assets .m4K ]^m
待处理固定资产损益 Unsettled G/L on fixed assets e0aeiG$/0
委托贷款-本金 Consignment loan - principle qUVV374N
委托贷款-利息 Consignment loan - interest {Ynr(J.
委托贷款-减值准备 Consignment loan - provision vZk+NS<
固定资产-房屋建筑物 Fixed assets - Buildings {o;J'yjre1
固定资产-机器设备 Fixed assets - Plant and machinery f^',J@9@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qf'uXH
固定资产-运输设备 Fixed assets - Automobiles 44cyD _(
累计折旧 Accumulated depreciation /y1,w JI
固定资产减值准备 Impairment of fixed assets B!9<c9/ P]
工程物资-专用材料 Project material - specific materials 7gvkd+-*
工程物资-专用设备 Project material - specific equipment uWgY+T
工程物资-预付大型设备款 Project material - prepaid for equipment K0b(D8!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production PInU-"gG
在建工程 Construction in progress F9Mv$g79
在建工程减值准备 Impairment of construction in progress ]$Z aS\m
固定资产清理 Disposal of fixed assets ]ul]L
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无形资产-专利权 Intangible assets - patent ?-Oy/Y K
无形资产-非专利技术 Intangible assets - industrial property and know-how Vw+U?
无形资产-商标权 Intangible assets - trademark rights 0Y[mh@(
无形资产-土地使用权 Intangible assets - land use rights b}axw+
无形资产-商誉 Intangible assets - goodwill ;ML21OjgN
无形资产减值准备 Impairment of intangible assets rrmr#a
长期待摊费用 Deferred assets 3'IF?](]U
未确认融资费用 Unrecognized finance fees >/-<,,<\C
其他长期资产 Other long term assets tEZ@v(D
递延税款借项 Deferred assets debits 5{j1<4zxR
应付票据 Notes payable ^e)KEkh
应付帐款 Trade creditors e6,/i
预收帐款 Adanvances from customers |wWBV{^
代销商品款 Consignment-in payables vrQ/Yf:\B
其他应交款 Other payable to government @VVBl I
其他应付款 Other creditors 1?Wk qQ
应付股利 Proposed dividends cO_En`F
待转资产价值 Donated assets Bg Uf:PT
预计负债 Accrued liabilities cgml^k\k^
应付短期债券 Short-term debentures payable # M%-q8
其他流动负债 Other current liabilities : 3*(kb1)&
预提费用 Accrued expenses ^ WidA-
应付工资 Payroll payable @G^
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应付福利费 Welfare payable yX<Sk q
短期借款-抵押借款 Bank loans - Short term - pledged He~)i)co
短期借款-信用借款 Bank loans - Short term - credit x2(hp
短期借款-担保借款 Bank loans - Short term - guaranteed -NHc~=m
一年内到期长期借款 Long term loans due within one year #jbo!
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一年内到期长期应付款 Long term payable due within one year RCgZ GP
长期借款 Bank loans - Long term QGn3xM66
应付债券-债券面值 Bond payable - Par value %^kBcId
应付债券-债券溢价 Bond payable - Excess -n+=[M
应付债券-债券折价 Bond payable - Discount eM{,B
应付债券-应计利息 Bond payable - Accrued interest ~X)Aw3}F
长期应付款 Long term payable p^MV<}kk
专项应付款 Specific payable k0Rd:DxO
其他长期负债 Other long term liabilities %?@N-$j
应交税金-所得税 Tax payable - income tax <"X\~
应交税金-增值税 Tax payable - VAT tg.[.vKs
应交税金-营业税 Tax payable - business tax R:fERj<s
应交税金-消费税 Tax payable - consumable tax +VCG/J
应交税金-其他 Tax payable - others =0
mf
递延税款贷项 Deferred taxation credit vYcea
股本 Share capital J7c(
qGJI2
已归还投资 Investment returned [x{'NwP?
利润分配-其他转入 Profit appropriation - other transfer in STtjkZ6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund Lzm9Kh;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xy5#wDRC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6Q"fRXM
利润分配-利润归还投资 Profit appropriation - return investment by profit w|lA%H7`J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $~W=)f9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xU6)~ae`JW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }(FF^Mh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I($0&Y\De
期初未分配利润 Retained earnings, beginning of the year }%x2Z{VF
资本公积-股本溢价 Capital surplus - share premium vz[oy |{F
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
= ss(~[
资本公积-接受现金捐赠 Capital surplus - cash donation {(Jbgsxm
资本公积-股权投资准备 Capital surplus - investment reserve ~
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资本公积-拨款转入 Capital surplus - subsidiary $F2A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation waT'|9{
资本公积-其他 Capital surplus - others /Ps/m!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "MM)AY*b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ObnQ,x(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zZR_&z<
盈余公积-储备基金 Surplus reserve - reserve fund .z0NMmz0z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }$
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment =#L\fe)q)
主营业务收入 Sales &6deds
主营业务成本 Cost of sales r}T(?KGx
主营业务税金及附加 Sales tax ,yf2kU
营业费用 Operating expenses w5Lev}Rb
管理费用 General and administrative expenses w>S;}[fM
财务费用 Financial expenses
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投资收益 Investment income N(c`h
其他业务收入 Other operating income @:s(L]
营业外收入 Non-operating income bAOL<0RS9`
补贴收入 Subsidy income weX%S?
其他业务支出 Other operating expenses {+Zj}3o
营业外支出 Non-operating expenses bbNN$-S|
所得税 Income tax Y2$wL9">
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