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 。 A\#P*+k 0
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现金 Cash in hand uDSxTz{
银行存款 Cash in bank /E5 5Pec
其他货币资金-外埠存款Other monetary assets - cash in other cities CL}{mEr}
其他货币资金-银行本票 Other monetary assets - cashier‘s check ZMLg;-T.&4
其他货币资金-银行汇票 Other monetary assets - bank draft i?:_:"^x
其他货币资金-信用卡 Other monetary assets - credit cards B7<Kc
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ['*8IWg
其他货币资金-存出投资款 Other monetary assets - cash for investment 70mpSD3
短期投资-股票投资 Investments - Short term - stocks nn9wdt@.]
短期投资-债券投资 Investments - Short term - bonds adi[-L#
短期投资-基金投资 Investments - Short term - funds Y.U[wL>
短期投资-其他投资 Investments - Short term - others +_xOLiu
短期投资跌价准备 Provision for short-term investment ${nX:!)
长期股权投资-股票投资 Long term equity investment - stocks #\ n8M
长期股权投资-其他股权投资 Long term equity investment - others z)=+ F]
长期债券投资-债券投资 Long term securities investemnt - bonds <rL/B
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长期债券投资-其他债权投资 Long term securities investment - others -cm$[,b6
长期投资减值准备 Provision for long-term investment 7ei|XfR
应收票据 Notes receivable %8M)2?E
应收股利 Dividends receivable
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应收利息 Interest receivable ;6{@^
应收帐款 Trade debtors ,SiY;(b=\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ~~,rp) )
预付帐款 Prepayment J@ktyd(P
应收补贴款 Allowance receivable 3y~r72J
其他应收款 Other debtors "a/ Q%.P
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C2w2252T
其他流动资产 Other current assets U(;&(W"M
物资采购 Purchase f5==";eP
原材料 Raw materials h"[+)q%L
包装物 Packing materials d@G}~&.|
低值易耗品 Low value consumbles 4r0b)Y&
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材料成本差异 Material cost difference 9bq<GC'eX8
自制半成品 Self-manufactured goods 0%
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库存商品 Finished goods d{de6 `
商品进销差价 Difference between purchase & sales of commodities ed_FiQd
委托加工物资 Consigned processiong material %F*|;o7 s
委托代销商品 Consignment-out ~E^,=4
受托代销商品 Consignment-in N#_GJSG_|
分期收款发出商品 Goods on instalment sales Wt9Q;hK
存货跌价准备 Provision for obsolete stocks @(i!YL
待摊费用 Prepaid expenses n%\
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待处理流动资产损益 Unsettled G/L on current assets #vqo -y7@
待处理固定资产损益 Unsettled G/L on fixed assets @IP)S[^' t
委托贷款-本金 Consignment loan - principle !!nuAQ"E[
委托贷款-利息 Consignment loan - interest +/;*|
委托贷款-减值准备 Consignment loan - provision VCcr3Dx()F
固定资产-房屋建筑物 Fixed assets - Buildings `3'0I /d"z
固定资产-机器设备 Fixed assets - Plant and machinery v^7LctcVm
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e~T@~(fft
固定资产-运输设备 Fixed assets - Automobiles FHPXu59u
累计折旧 Accumulated depreciation :aIN9;
固定资产减值准备 Impairment of fixed assets ,*@AX>
工程物资-专用材料 Project material - specific materials ,xT?mt}P
工程物资-专用设备 Project material - specific equipment kzS=g|_
工程物资-预付大型设备款 Project material - prepaid for equipment X5*C+ I=2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @MK"X}3
在建工程 Construction in progress KYxBVgJ
在建工程减值准备 Impairment of construction in progress Px>va01n
固定资产清理 Disposal of fixed assets R,
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无形资产-专利权 Intangible assets - patent M-uMZQ
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无形资产-非专利技术 Intangible assets - industrial property and know-how 9ElCg"
无形资产-商标权 Intangible assets - trademark rights VNtPKtx\
无形资产-土地使用权 Intangible assets - land use rights U#o'H @
无形资产-商誉 Intangible assets - goodwill *X38{rj
无形资产减值准备 Impairment of intangible assets {+g[l5CR[
长期待摊费用 Deferred assets CC3v%^81l^
未确认融资费用 Unrecognized finance fees kV Rn`n0
其他长期资产 Other long term assets do
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递延税款借项 Deferred assets debits S?0)1O
应付票据 Notes payable $,hwU3RVxc
应付帐款 Trade creditors Zzl,gy70
预收帐款 Adanvances from customers M'1!<a-Mp
代销商品款 Consignment-in payables 4E:bp
其他应交款 Other payable to government b( ^^m:(w
其他应付款 Other creditors t=#Pya
应付股利 Proposed dividends S2VVv$r_6
待转资产价值 Donated assets >uI$^y1D
预计负债 Accrued liabilities k 2%S`/:
应付短期债券 Short-term debentures payable HZ*0QgW\(5
其他流动负债 Other current liabilities )hj|{h7
预提费用 Accrued expenses ^aRgMuU
应付工资 Payroll payable =qvZpB7ZZ
应付福利费 Welfare payable p'{xoV
短期借款-抵押借款 Bank loans - Short term - pledged 2PSTGG8JV
短期借款-信用借款 Bank loans - Short term - credit 7e&\{
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短期借款-担保借款 Bank loans - Short term - guaranteed RX2{g^V7
一年内到期长期借款 Long term loans due within one year /MOnNnV
一年内到期长期应付款 Long term payable due within one year )J3kxmlzQ
长期借款 Bank loans - Long term (a6?s{(
应付债券-债券面值 Bond payable - Par value b]]N{: I
应付债券-债券溢价 Bond payable - Excess e^$j5jV
应付债券-债券折价 Bond payable - Discount y$tX-9U
应付债券-应计利息 Bond payable - Accrued interest p11G#.0
长期应付款 Long term payable !@
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专项应付款 Specific payable W%!@QY;E(
其他长期负债 Other long term liabilities !|m9|
应交税金-所得税 Tax payable - income tax 5GAy "Xd
应交税金-增值税 Tax payable - VAT 9|S` ub'
应交税金-营业税 Tax payable - business tax >AI<60/<
应交税金-消费税 Tax payable - consumable tax xnq><4
应交税金-其他 Tax payable - others =<<3Pkv7@
递延税款贷项 Deferred taxation credit oaDsk<(j;R
股本 Share capital s([Wn)I
已归还投资 Investment returned {sC=J hs-
利润分配-其他转入 Profit appropriation - other transfer in |&hU=J
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?Cci:Lin
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <5Mrp"C[i
利润分配-提取储备基金 Profit appropriation - reserve fund -0,4egj3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xT F=Y_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y&'8VdW
利润分配-利润归还投资 Profit appropriation - return investment by profit Ws49ImCB
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w&lZ42(mF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e4qj .b
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $<ddy/4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z-|li}lDr
期初未分配利润 Retained earnings, beginning of the year 5 z]\$=TE
资本公积-股本溢价 Capital surplus - share premium ->yeJTsE9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @PcCiGZ
资本公积-接受现金捐赠 Capital surplus - cash donation Qp!Y.YnPd_
资本公积-股权投资准备 Capital surplus - investment reserve Xi~9&ed#$i
资本公积-拨款转入 Capital surplus - subsidiary \].J-^=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .T
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资本公积-其他 Capital surplus - others TvrwVL)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YlUpASW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rk<%r k
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E5B8 Z?$a
盈余公积-储备基金 Surplus reserve - reserve fund &
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund F
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment mTEVFm
主营业务收入 Sales ;1LG&h,K
主营业务成本 Cost of sales ( D}"&2
主营业务税金及附加 Sales tax 9!t4>
营业费用 Operating expenses 0MpS4tW0=
管理费用 General and administrative expenses t]TyXAr~
财务费用 Financial expenses \X@IkL$r
投资收益 Investment income sA_X<>vAKJ
其他业务收入 Other operating income <7gMl
营业外收入 Non-operating income b]`^KTYK
补贴收入 Subsidy income dB`b9)Tk0z
其他业务支出 Other operating expenses KF{a$d
营业外支出 Non-operating expenses 8t9aHla
所得税 Income tax <"I?jgo
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