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 。 I'IB_YRL4
YNM\pX'
现金 Cash in hand gMZ&,n4
银行存款 Cash in bank ;nk@XFJ
其他货币资金-外埠存款Other monetary assets - cash in other cities ,L%p
其他货币资金-银行本票 Other monetary assets - cashier‘s check tA
qs2
其他货币资金-银行汇票 Other monetary assets - bank draft yiT{+;g^
其他货币资金-信用卡 Other monetary assets - credit cards `pYE[y+
其他货币资金-信用证保证金 Other monetary assets - L/C deposit FmA-OqEpA
其他货币资金-存出投资款 Other monetary assets - cash for investment ay[+2"
短期投资-股票投资 Investments - Short term - stocks ^Kw(&v
短期投资-债券投资 Investments - Short term - bonds q3\!$IM.
短期投资-基金投资 Investments - Short term - funds 6Bdyf(t
短期投资-其他投资 Investments - Short term - others g{a d0.y,
短期投资跌价准备 Provision for short-term investment tc/ jY]'32
长期股权投资-股票投资 Long term equity investment - stocks #NF+UJYJ&'
长期股权投资-其他股权投资 Long term equity investment - others Oxn'bh6
R0
长期债券投资-债券投资 Long term securities investemnt - bonds n4*'B*
长期债券投资-其他债权投资 Long term securities investment - others `Kp}s<
长期投资减值准备 Provision for long-term investment @Z2/9K%1'
应收票据 Notes receivable Mcb<[~m
应收股利 Dividends receivable '#f?#(
应收利息 Interest receivable R6Pz#`n
应收帐款 Trade debtors }}s)
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y Hw!#gWM
预付帐款 Prepayment YPQCOG
应收补贴款 Allowance receivable s=j O;K$
其他应收款 Other debtors \[E-:
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~y%7w5%Un
其他流动资产 Other current assets JW
Sq"N
物资采购 Purchase K!b>TICa:
原材料 Raw materials MZi8Fo'
包装物 Packing materials p,^>*/O>
低值易耗品 Low value consumbles zf")|9j
材料成本差异 Material cost difference +}]wLM}\UF
自制半成品 Self-manufactured goods d.1Q~&`
库存商品 Finished goods bgXc_>T6_y
商品进销差价 Difference between purchase & sales of commodities {q2<KRU2+#
委托加工物资 Consigned processiong material }'_ :XKLj
委托代销商品 Consignment-out 9;:7e*x]lc
受托代销商品 Consignment-in G[B*TM6$
分期收款发出商品 Goods on instalment sales m-#d8sD2C
存货跌价准备 Provision for obsolete stocks s @3zx
待摊费用 Prepaid expenses WFks|D:sB
待处理流动资产损益 Unsettled G/L on current assets oG9SO^v_
待处理固定资产损益 Unsettled G/L on fixed assets ?/L1tX)
委托贷款-本金 Consignment loan - principle > hesxC!
委托贷款-利息 Consignment loan - interest @%7/2k
委托贷款-减值准备 Consignment loan - provision 2X +7bM
固定资产-房屋建筑物 Fixed assets - Buildings "p2u+
8?
固定资产-机器设备 Fixed assets - Plant and machinery m"1
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures rr6"Y&v
固定资产-运输设备 Fixed assets - Automobiles n%Rjt!9
累计折旧 Accumulated depreciation '4Y*-!9
固定资产减值准备 Impairment of fixed assets 4t(QvIydA
工程物资-专用材料 Project material - specific materials XAGiu;<,=
工程物资-专用设备 Project material - specific equipment dR
?5$V(
工程物资-预付大型设备款 Project material - prepaid for equipment "URVX1#(r
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {)GQ
V`y
在建工程 Construction in progress 6q
!7i%fK?
在建工程减值准备 Impairment of construction in progress wf^cyCR0
固定资产清理 Disposal of fixed assets m';|}z'
无形资产-专利权 Intangible assets - patent J]_)gb'1BR
无形资产-非专利技术 Intangible assets - industrial property and know-how ob)D{4
B'
无形资产-商标权 Intangible assets - trademark rights r]Z.`}Kkm
无形资产-土地使用权 Intangible assets - land use rights 4O9tx_<JG
无形资产-商誉 Intangible assets - goodwill |HT)/UZ|
无形资产减值准备 Impairment of intangible assets (jt*u (C&Y
长期待摊费用 Deferred assets U@MOvW)
未确认融资费用 Unrecognized finance fees yA457
'R1
其他长期资产 Other long term assets (rMTW+,
递延税款借项 Deferred assets debits Oym]&SrbS
应付票据 Notes payable F\l!A'Q+t
应付帐款 Trade creditors + >Fv*lux
预收帐款 Adanvances from customers m}sh I8S
代销商品款 Consignment-in payables g8B&u u #
其他应交款 Other payable to government HXz iDnj
其他应付款 Other creditors "otr+.{`*
应付股利 Proposed dividends yzODF>KJ
待转资产价值 Donated assets NF@i#:
预计负债 Accrued liabilities LjX&',
应付短期债券 Short-term debentures payable J#_\+G i
其他流动负债 Other current liabilities Gf!t< =T
预提费用 Accrued expenses t/_\U=i$
应付工资 Payroll payable
}qTv&Z3$
应付福利费 Welfare payable lb=2*dFJ1
短期借款-抵押借款 Bank loans - Short term - pledged :a#|
短期借款-信用借款 Bank loans - Short term - credit 3Bu D/bs
短期借款-担保借款 Bank loans - Short term - guaranteed dICnB:SSB
一年内到期长期借款 Long term loans due within one year r< N-A?a
一年内到期长期应付款 Long term payable due within one year Ul7,k\q@
长期借款 Bank loans - Long term B>c[Zg1
应付债券-债券面值 Bond payable - Par value 7 B4w.P,B
应付债券-债券溢价 Bond payable - Excess Sf#
\6X<B
应付债券-债券折价 Bond payable - Discount /6?tgr
应付债券-应计利息 Bond payable - Accrued interest 1ZGQhjcx
长期应付款 Long term payable bUpmU/RW
专项应付款 Specific payable |rG8E;>
其他长期负债 Other long term liabilities @
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m-k
应交税金-所得税 Tax payable - income tax +;{rU&
应交税金-增值税 Tax payable - VAT =Td#2V;0
应交税金-营业税 Tax payable - business tax $L $j
KNwf
应交税金-消费税 Tax payable - consumable tax Jc9@VxWY
应交税金-其他 Tax payable - others ^*j[&:d
递延税款贷项 Deferred taxation credit F=P+;%.
股本 Share capital ~QQEHx\4zZ
已归还投资 Investment returned `"-`D!U?$
利润分配-其他转入 Profit appropriation - other transfer in Wl@0TUK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D"1vw<Ak
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _Y:
Ja0,
利润分配-提取储备基金 Profit appropriation - reserve fund Rq~
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w%!k?t,*]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6Vu}kK)
利润分配-利润归还投资 Profit appropriation - return investment by profit 10
a=YG
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +"*l2E]5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wt3Z?Pb
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Vf#oKPP1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 98<bF{#0WM
期初未分配利润 Retained earnings, beginning of the year ^$T!@+:
资本公积-股本溢价 Capital surplus - share premium Q)7L^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hj-<{#,
资本公积-接受现金捐赠 Capital surplus - cash donation '2i)#~YO<
资本公积-股权投资准备 Capital surplus - investment reserve <%5-Pz p
资本公积-拨款转入 Capital surplus - subsidiary Xv<;[vq}F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /;]B1T7
资本公积-其他 Capital surplus - others !nqm ;96
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;8
/+wBnm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ".Q!8j"@f
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
.jrR4@
盈余公积-储备基金 Surplus reserve - reserve fund @8x6#|D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9|?(GG
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2*3B~"
主营业务收入 Sales t8a@L(J$
主营业务成本 Cost of sales ,AFC 1t[0
主营业务税金及附加 Sales tax 8{U]ATx'(
营业费用 Operating expenses SFXfo1dqH
管理费用 General and administrative expenses Y ~\`0?ST
财务费用 Financial expenses vb80J<4
投资收益 Investment income , L AJ
其他业务收入 Other operating income bo?3E +B
营业外收入 Non-operating income _sCJ3ZJ
补贴收入 Subsidy income bl+@}+A
其他业务支出 Other operating expenses i32_ZB Z?y
营业外支出 Non-operating expenses J7
zVi
所得税 Income tax IJb1)
ZuR
Ke;X3j ]`