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 。 ?&whE!
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现金 Cash in hand XD_P\z
银行存款 Cash in bank s[0prm5.
其他货币资金-外埠存款Other monetary assets - cash in other cities 9f@#SB_H
其他货币资金-银行本票 Other monetary assets - cashier‘s check ",MK'\E
其他货币资金-银行汇票 Other monetary assets - bank draft IeRl6r%:
其他货币资金-信用卡 Other monetary assets - credit cards mp&Le YYn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit sh',"S#=@
其他货币资金-存出投资款 Other monetary assets - cash for investment ^BF@j4*~
短期投资-股票投资 Investments - Short term - stocks sDzD
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短期投资-债券投资 Investments - Short term - bonds a}5vY
短期投资-基金投资 Investments - Short term - funds (hhdbf
短期投资-其他投资 Investments - Short term - others UPfFT^=y
短期投资跌价准备 Provision for short-term investment ir?Uw:/f
长期股权投资-股票投资 Long term equity investment - stocks lU&`r:1>_
长期股权投资-其他股权投资 Long term equity investment - others vR6^n~
长期债券投资-债券投资 Long term securities investemnt - bonds v`z=OHc
长期债券投资-其他债权投资 Long term securities investment - others C$N4
长期投资减值准备 Provision for long-term investment qB+:#Yrx/
应收票据 Notes receivable SX_kr^#
应收股利 Dividends receivable %4|n-`:
应收利息 Interest receivable )z?&"I
应收帐款 Trade debtors t7U,AQ=;P5
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors D{,[\^c
预付帐款 Prepayment *3w/`R<\
应收补贴款 Allowance receivable _0DXQS\
其他应收款 Other debtors 7| h3.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors SXHru Z
其他流动资产 Other current assets R`I8Ud4=
物资采购 Purchase C:tSCNH[
原材料 Raw materials P+*rWJ8gQ
包装物 Packing materials +(QMy&DtS
低值易耗品 Low value consumbles ~xlMHf
材料成本差异 Material cost difference 4e(9@OLP
自制半成品 Self-manufactured goods \,@Yl.,+
库存商品 Finished goods h-?q6O/|
商品进销差价 Difference between purchase & sales of commodities >,]
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委托加工物资 Consigned processiong material 'gk81@|
委托代销商品 Consignment-out Hnd9T(UB
受托代销商品 Consignment-in jza}-=&+e
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks 94qHY1rp
待摊费用 Prepaid expenses s60:0 >
待处理流动资产损益 Unsettled G/L on current assets 6g~o3
待处理固定资产损益 Unsettled G/L on fixed assets wB1|r{
委托贷款-本金 Consignment loan - principle }C`}wS3i
委托贷款-利息 Consignment loan - interest Y1U"HqNl*
委托贷款-减值准备 Consignment loan - provision V<~_OF
固定资产-房屋建筑物 Fixed assets - Buildings \V"PmaP\
固定资产-机器设备 Fixed assets - Plant and machinery ={mPg+Ei'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }<}`Q^Mlk
固定资产-运输设备 Fixed assets - Automobiles RAv RNd
累计折旧 Accumulated depreciation f}9PEpa,Z
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials Y1Gg (z
工程物资-专用设备 Project material - specific equipment 5KC\1pei
工程物资-预付大型设备款 Project material - prepaid for equipment <QkN}+B=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production },n,P&M\`
在建工程 Construction in progress JT.\f,z&
在建工程减值准备 Impairment of construction in progress }(g+: ]p-
固定资产清理 Disposal of fixed assets 9GtVI^]
无形资产-专利权 Intangible assets - patent ,
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无形资产-非专利技术 Intangible assets - industrial property and know-how #T$'.M
无形资产-商标权 Intangible assets - trademark rights )bIK0h
无形资产-土地使用权 Intangible assets - land use rights >DL-Q\U
无形资产-商誉 Intangible assets - goodwill "j.oR}s9?#
无形资产减值准备 Impairment of intangible assets A&}nRP9
长期待摊费用 Deferred assets |4p<T!T
未确认融资费用 Unrecognized finance fees ) v[Knp'
其他长期资产 Other long term assets >jrz;r
递延税款借项 Deferred assets debits z!1/_]WJ,
应付票据 Notes payable 9
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应付帐款 Trade creditors bWC~Hv
预收帐款 Adanvances from customers y
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代销商品款 Consignment-in payables +SuUI-.
其他应交款 Other payable to government yZ?_q$4kEI
其他应付款 Other creditors @]ptY*
应付股利 Proposed dividends lU50.7<08
待转资产价值 Donated assets tXG4A$(2&
预计负债 Accrued liabilities TgQ|T57
应付短期债券 Short-term debentures payable ?%za:{
其他流动负债 Other current liabilities Xb+if
预提费用 Accrued expenses 8@LykJbP
应付工资 Payroll payable 1n"+~N^\
应付福利费 Welfare payable iM\ZJ6
短期借款-抵押借款 Bank loans - Short term - pledged C5s
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短期借款-信用借款 Bank loans - Short term - credit b
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短期借款-担保借款 Bank loans - Short term - guaranteed YnO1Lf@
一年内到期长期借款 Long term loans due within one year &6|^~(P
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一年内到期长期应付款 Long term payable due within one year M#lVPXS
长期借款 Bank loans - Long term 6ImV5^l
应付债券-债券面值 Bond payable - Par value C_^R_
应付债券-债券溢价 Bond payable - Excess ".Deu|>
应付债券-债券折价 Bond payable - Discount \")YKN=W
应付债券-应计利息 Bond payable - Accrued interest e/HX,sf_g
长期应付款 Long term payable dV2b)p4J
专项应付款 Specific payable G$x["
其他长期负债 Other long term liabilities t6L^
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应交税金-所得税 Tax payable - income tax t1RwB23
应交税金-增值税 Tax payable - VAT cV,03]x
应交税金-营业税 Tax payable - business tax ;cm{4%=Iqe
应交税金-消费税 Tax payable - consumable tax pqQdr-aR=
应交税金-其他 Tax payable - others K`_E>k
递延税款贷项 Deferred taxation credit XUqE5[O%
股本 Share capital bU4+PA@$
已归还投资 Investment returned h'YcNkM
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利润分配-其他转入 Profit appropriation - other transfer in 9
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %`T^qh_dE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /w xxcq
利润分配-提取储备基金 Profit appropriation - reserve fund 0&rH 9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund : .w'gU_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f
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利润分配-利润归还投资 Profit appropriation - return investment by profit |C2.Zay
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \$HB~u%dr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tSXjp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends = cI\OsV&?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -ZoOX"N}
期初未分配利润 Retained earnings, beginning of the year pYhI{
资本公积-股本溢价 Capital surplus - share premium Bzy=@]`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L pi_u
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资本公积-接受现金捐赠 Capital surplus - cash donation 4#7@KhK}
资本公积-股权投资准备 Capital surplus - investment reserve 'm!11Phe
资本公积-拨款转入 Capital surplus - subsidiary J0WXH/:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8^"|-~#<
资本公积-其他 Capital surplus - others c{4nW|/
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^nm!NL{z^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z%n.:I<%ZV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sK9h=J;F/
盈余公积-储备基金 Surplus reserve - reserve fund "$"mWF-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7/OOq=z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment xo_k"'f+
主营业务收入 Sales ,l?76g
主营业务成本 Cost of sales gMK3o8B/
主营业务税金及附加 Sales tax k#r7&Y
营业费用 Operating expenses 0_zSQn9c
管理费用 General and administrative expenses uy-
Ncy
财务费用 Financial expenses .W+4sax:
投资收益 Investment income <sFf'W
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其他业务收入 Other operating income v
ls> 6h
营业外收入 Non-operating income
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补贴收入 Subsidy income dSOn\+
其他业务支出 Other operating expenses 'nDT.i
营业外支出 Non-operating expenses +p}Xmn
所得税 Income tax ]<_!@J6k
hE#8_3 4%s