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 。 zot_ jSV
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现金 Cash in hand st-I7K\v
银行存款 Cash in bank X].Igb)2
其他货币资金-外埠存款Other monetary assets - cash in other cities =x5k5NIF
其他货币资金-银行本票 Other monetary assets - cashier‘s check Kl]LnN%A{
其他货币资金-银行汇票 Other monetary assets - bank draft ,;~@t:!c
其他货币资金-信用卡 Other monetary assets - credit cards ^;mnP=`l[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *7G5\[gI$
其他货币资金-存出投资款 Other monetary assets - cash for investment l$DQkbOj
短期投资-股票投资 Investments - Short term - stocks |jJ9dTD8/
短期投资-债券投资 Investments - Short term - bonds R/@n+tbe
短期投资-基金投资 Investments - Short term - funds WNWtQ2]
短期投资-其他投资 Investments - Short term - others DxJY{e9
短期投资跌价准备 Provision for short-term investment idSc#n22
长期股权投资-股票投资 Long term equity investment - stocks .qg 2zE$0
长期股权投资-其他股权投资 Long term equity investment - others H#FH'@J
长期债券投资-债券投资 Long term securities investemnt - bonds ^_!2-QY.~
长期债券投资-其他债权投资 Long term securities investment - others %hV]vm
长期投资减值准备 Provision for long-term investment TT3\c,cs
应收票据 Notes receivable 66Bx,]"6
应收股利 Dividends receivable N5|wBm>m
应收利息 Interest receivable *D:uFo,xn
应收帐款 Trade debtors *!&,)''
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors BfdS3VrZ/
预付帐款 Prepayment ,pR.HCR#Y
应收补贴款 Allowance receivable 6<m9guv
其他应收款 Other debtors pu,|_N[xq8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +puF0]TR,i
其他流动资产 Other current assets F%`O$uXA
物资采购 Purchase bPUldkB:
原材料 Raw materials <z
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包装物 Packing materials 3R6=C~
低值易耗品 Low value consumbles FN"Ye*d
材料成本差异 Material cost difference meArS*d
自制半成品 Self-manufactured goods $
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库存商品 Finished goods *(CV OY~
商品进销差价 Difference between purchase & sales of commodities +5qY*$dn
委托加工物资 Consigned processiong material iNv"!'|
委托代销商品 Consignment-out f/UIpswrZ'
受托代销商品 Consignment-in ) $=!e%{
分期收款发出商品 Goods on instalment sales dj5@9X
存货跌价准备 Provision for obsolete stocks S- JD}+9
待摊费用 Prepaid expenses Uo=_=.GQ
待处理流动资产损益 Unsettled G/L on current assets +~za6
待处理固定资产损益 Unsettled G/L on fixed assets H.#zbKj
委托贷款-本金 Consignment loan - principle "eZ~]m}L0
委托贷款-利息 Consignment loan - interest GyLp&aa
委托贷款-减值准备 Consignment loan - provision )2: ,E
固定资产-房屋建筑物 Fixed assets - Buildings {I]>!V0j!
固定资产-机器设备 Fixed assets - Plant and machinery VX]Ud\(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k4`(7Z
固定资产-运输设备 Fixed assets - Automobiles a&%v ^r[
累计折旧 Accumulated depreciation 'l6SL-
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固定资产减值准备 Impairment of fixed assets (65|QA
工程物资-专用材料 Project material - specific materials ;(Kj-,>
工程物资-专用设备 Project material - specific equipment uQO\vRh0
工程物资-预付大型设备款 Project material - prepaid for equipment s>ohXISB[
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production t 4>\;
在建工程 Construction in progress buA/G-<e
在建工程减值准备 Impairment of construction in progress ~w"e 2a
固定资产清理 Disposal of fixed assets ]oizBa@?G
无形资产-专利权 Intangible assets - patent J>Bc-%.Q
无形资产-非专利技术 Intangible assets - industrial property and know-how m t}
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无形资产-商标权 Intangible assets - trademark rights `{ ` W-C
无形资产-土地使用权 Intangible assets - land use rights cd]def[d
无形资产-商誉 Intangible assets - goodwill *Z2#U?_
无形资产减值准备 Impairment of intangible assets 21 N!?DR
长期待摊费用 Deferred assets rL|9Xru
未确认融资费用 Unrecognized finance fees rHJtNN8$k
其他长期资产 Other long term assets #y*p7~|@
递延税款借项 Deferred assets debits m\@ q2
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应付票据 Notes payable ~vB dq Yj
应付帐款 Trade creditors ,QPo%{:p
预收帐款 Adanvances from customers !m6=Us
代销商品款 Consignment-in payables UX@8
其他应交款 Other payable to government !]l;n
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其他应付款 Other creditors ^EcwY- Qr
应付股利 Proposed dividends F`M`c%
待转资产价值 Donated assets OEhDRU%k
预计负债 Accrued liabilities _`+2e-
应付短期债券 Short-term debentures payable U)C>^ !Us
其他流动负债 Other current liabilities wPl9%
预提费用 Accrued expenses kS<9cy[O
应付工资 Payroll payable Aga{
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应付福利费 Welfare payable h]DzX8r}
短期借款-抵押借款 Bank loans - Short term - pledged UNyk,
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短期借款-信用借款 Bank loans - Short term - credit ~=gpn|@b
短期借款-担保借款 Bank loans - Short term - guaranteed C(&3L[
一年内到期长期借款 Long term loans due within one year M+-1/vR *@
一年内到期长期应付款 Long term payable due within one year <~n%=^knE
长期借款 Bank loans - Long term O
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应付债券-债券面值 Bond payable - Par value g<^-[w4/
应付债券-债券溢价 Bond payable - Excess R/jHH{T3
应付债券-债券折价 Bond payable - Discount (x140_TH~
应付债券-应计利息 Bond payable - Accrued interest A9o"L.o
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长期应付款 Long term payable U?A3>
专项应付款 Specific payable |6 E
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其他长期负债 Other long term liabilities lD6PKZ\RIj
应交税金-所得税 Tax payable - income tax E{]PfUfFY
应交税金-增值税 Tax payable - VAT Vu;z|L
应交税金-营业税 Tax payable - business tax GU7f27p
应交税金-消费税 Tax payable - consumable tax Ti&v9re%wO
应交税金-其他 Tax payable - others `ZGKM>q`
递延税款贷项 Deferred taxation credit jS4fANG
股本 Share capital _[,7DA.qc
已归还投资 Investment returned h~s h!W8
利润分配-其他转入 Profit appropriation - other transfer in 5#Et.P'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ti$_V_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iyP0;$
利润分配-提取储备基金 Profit appropriation - reserve fund U(5 Yg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %a|m[6+O
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4%5 +
利润分配-利润归还投资 Profit appropriation - return investment by profit 9YY*)5eyD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =`.OKUAn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G3j'A
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +Sak_*fq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @P/6NMjZ^
期初未分配利润 Retained earnings, beginning of the year MS;^@>|wj
资本公积-股本溢价 Capital surplus - share premium h
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]}L tf,9
资本公积-接受现金捐赠 Capital surplus - cash donation o "1X8v
资本公积-股权投资准备 Capital surplus - investment reserve 6-QcHJ>m6U
资本公积-拨款转入 Capital surplus - subsidiary 6xoCB/]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f7I!o,/
资本公积-其他 Capital surplus - others 30{WGc@l#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0ni/!}YP_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OPC8fX5.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z4369
盈余公积-储备基金 Surplus reserve - reserve fund 3M5wF6nY[[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C=`MzZ bJ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment BVu{To:g
主营业务收入 Sales <\oD4EE_
主营业务成本 Cost of sales m-lTXA(
主营业务税金及附加 Sales tax
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营业费用 Operating expenses }X~"RQf9
管理费用 General and administrative expenses t^"8
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财务费用 Financial expenses 6&
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投资收益 Investment income a([8r- zP
其他业务收入 Other operating income 75eZhs[b
营业外收入 Non-operating income "mc ]^O
补贴收入 Subsidy income lsKQZ@LN`
其他业务支出 Other operating expenses q,>4#J[2;s
营业外支出 Non-operating expenses =)nJ'}x
所得税 Income tax IGF25-7B
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