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 。 #c:s2EL
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现金 Cash in hand gy}3ZA*F
银行存款 Cash in bank juR>4SH
其他货币资金-外埠存款Other monetary assets - cash in other cities 9<u&27.
其他货币资金-银行本票 Other monetary assets - cashier‘s check .V
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其他货币资金-银行汇票 Other monetary assets - bank draft ^*}D*=>\
其他货币资金-信用卡 Other monetary assets - credit cards $`|hF[tv
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9WG=3!-@
其他货币资金-存出投资款 Other monetary assets - cash for investment F_qApyU,7
短期投资-股票投资 Investments - Short term - stocks sE?%;uBb
短期投资-债券投资 Investments - Short term - bonds 05 6K) E
短期投资-基金投资 Investments - Short term - funds ZWCsrV*;
短期投资-其他投资 Investments - Short term - others h"1}j'2>@
短期投资跌价准备 Provision for short-term investment PaaMh[OmG
长期股权投资-股票投资 Long term equity investment - stocks D`p2a eI
长期股权投资-其他股权投资 Long term equity investment - others D,cD]tB2
长期债券投资-债券投资 Long term securities investemnt - bonds z:-{Y2F
长期债券投资-其他债权投资 Long term securities investment - others Yh1</C
长期投资减值准备 Provision for long-term investment !V.]mI
应收票据 Notes receivable PA^*|^;Xh
应收股利 Dividends receivable jWUrw
应收利息 Interest receivable <.ZIhDiEl
应收帐款 Trade debtors aH"d~Y^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8'Q+%{?1t
预付帐款 Prepayment c +]r
应收补贴款 Allowance receivable eQ'E`S_d
其他应收款 Other debtors }ekNZNcuM
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z?eTjkNS#
其他流动资产 Other current assets 1'hpg>U
物资采购 Purchase D9g*+KM&
原材料 Raw materials 96\FJHtZ
包装物 Packing materials Qr
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低值易耗品 Low value consumbles ;-1KPDIp`
材料成本差异 Material cost difference 791v>h
自制半成品 Self-manufactured goods bSIY|/d+
库存商品 Finished goods \Q#pu;Y*N]
商品进销差价 Difference between purchase & sales of commodities q?j7bp
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委托加工物资 Consigned processiong material #X)DFAtb
委托代销商品 Consignment-out `lY-/Ty
受托代销商品 Consignment-in \;-Yz
分期收款发出商品 Goods on instalment sales Ov(k:"N
存货跌价准备 Provision for obsolete stocks <W!T+sMQj
待摊费用 Prepaid expenses !\'w>y7
待处理流动资产损益 Unsettled G/L on current assets L[zTT\a
待处理固定资产损益 Unsettled G/L on fixed assets OFohyy(
委托贷款-本金 Consignment loan - principle bmHj)^v5]
委托贷款-利息 Consignment loan - interest |}77'w :
委托贷款-减值准备 Consignment loan - provision \ ERBb.
固定资产-房屋建筑物 Fixed assets - Buildings :tV"uWZFU
固定资产-机器设备 Fixed assets - Plant and machinery E7$ aT^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {U9{*e$=
固定资产-运输设备 Fixed assets - Automobiles `$"{-
累计折旧 Accumulated depreciation k7JC~D
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固定资产减值准备 Impairment of fixed assets ^d>m`*px
工程物资-专用材料 Project material - specific materials l )r^|9{
工程物资-专用设备 Project material - specific equipment |xb;#ruR6
工程物资-预付大型设备款 Project material - prepaid for equipment y@}WxSK*0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production c@lF*"4
在建工程 Construction in progress Uvk:
在建工程减值准备 Impairment of construction in progress MNh:
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固定资产清理 Disposal of fixed assets hAgrs[OFj
无形资产-专利权 Intangible assets - patent #}6~>A
无形资产-非专利技术 Intangible assets - industrial property and know-how di;~$rI!?
无形资产-商标权 Intangible assets - trademark rights Wu,=jL3?$A
无形资产-土地使用权 Intangible assets - land use rights oVl:g:K40
无形资产-商誉 Intangible assets - goodwill C^?/9\
无形资产减值准备 Impairment of intangible assets -Nr*na^H9#
长期待摊费用 Deferred assets 2kgSIvk\
未确认融资费用 Unrecognized finance fees dM"
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其他长期资产 Other long term assets k(`> (w
递延税款借项 Deferred assets debits de8xl
应付票据 Notes payable {_>XsB
应付帐款 Trade creditors 'QpDx&~QP
预收帐款 Adanvances from customers <'T DOYb
代销商品款 Consignment-in payables p*jH5h cy
其他应交款 Other payable to government C\[:{d
其他应付款 Other creditors asW
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应付股利 Proposed dividends U4"&T,'lTL
待转资产价值 Donated assets
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预计负债 Accrued liabilities 3W[||V[r]<
应付短期债券 Short-term debentures payable 7#H
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其他流动负债 Other current liabilities =g%<xCp
预提费用 Accrued expenses 4U$M0 =
应付工资 Payroll payable ^Ux.s Q
应付福利费 Welfare payable P e}
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短期借款-抵押借款 Bank loans - Short term - pledged vqF=kB"P
短期借款-信用借款 Bank loans - Short term - credit p;%5 o0{1
短期借款-担保借款 Bank loans - Short term - guaranteed E.B6u, Te
一年内到期长期借款 Long term loans due within one year tPk>hzW
一年内到期长期应付款 Long term payable due within one year >y!R}`&0^t
长期借款 Bank loans - Long term k/Urz*O
应付债券-债券面值 Bond payable - Par value fHuWBC_YO
应付债券-债券溢价 Bond payable - Excess uxX 3wY;M
应付债券-债券折价 Bond payable - Discount {iQ4jJ`n
应付债券-应计利息 Bond payable - Accrued interest B$q5/ L$}
长期应付款 Long term payable oh:.iL}j
专项应付款 Specific payable ZKS]BbMZa
其他长期负债 Other long term liabilities <\d`}A:&
应交税金-所得税 Tax payable - income tax Ix@nRc'
应交税金-增值税 Tax payable - VAT A)#Fyde
应交税金-营业税 Tax payable - business tax &?j\=%
应交税金-消费税 Tax payable - consumable tax N7q6pBA"E
应交税金-其他 Tax payable - others on7?V<
递延税款贷项 Deferred taxation credit IUG}Q7w5
股本 Share capital R-k~\vCW
已归还投资 Investment returned wgQx.8 h>
利润分配-其他转入 Profit appropriation - other transfer in *I9O63
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9+Wf*:*EW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X=jD^"-
利润分配-提取储备基金 Profit appropriation - reserve fund ^%1u3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $7O3+R/=
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *mw *z|-^V
利润分配-利润归还投资 Profit appropriation - return investment by profit L 'e|D=y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends MHCwjo"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hBD
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7 $Cv=8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a0k/R<4
期初未分配利润 Retained earnings, beginning of the year I
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资本公积-股本溢价 Capital surplus - share premium \Jwc[R&x
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }+:X= @Z@
资本公积-接受现金捐赠 Capital surplus - cash donation 5sB~.z@
资本公积-股权投资准备 Capital surplus - investment reserve D4{
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资本公积-拨款转入 Capital surplus - subsidiary 2p *!up(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Gfepm$*%
资本公积-其他 Capital surplus - others U*BI/wZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5IRUG)Icr
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }'p*C$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cVaGgP}\
盈余公积-储备基金 Surplus reserve - reserve fund {P ==6/<2o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $b) k
盈余公积-利润归还投资 Surplus reserve - reture investment by investment F~GIfJU
主营业务收入 Sales YCG$GD
主营业务成本 Cost of sales G1SOvdq
主营业务税金及附加 Sales tax ^_=bssaOd
营业费用 Operating expenses <I{Yyl^
管理费用 General and administrative expenses =>e>
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财务费用 Financial expenses Tog'3k9Uw
投资收益 Investment income Ibv`/8xh
其他业务收入 Other operating income cmp@Ow"c
营业外收入 Non-operating income A4)TJY
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补贴收入 Subsidy income @f#6Nu
其他业务支出 Other operating expenses 9$ixjkIg
营业外支出 Non-operating expenses h\|T(597.
所得税 Income tax 2t3)$\ylQp
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