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 。 RL<c>PY
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现金 Cash in hand ;wVwX6:ZKr
银行存款 Cash in bank lLD12d
其他货币资金-外埠存款Other monetary assets - cash in other cities _rYkis^u
其他货币资金-银行本票 Other monetary assets - cashier‘s check GF
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其他货币资金-银行汇票 Other monetary assets - bank draft Hefg[$m
其他货币资金-信用卡 Other monetary assets - credit cards [:V$y1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +*^H#|!
其他货币资金-存出投资款 Other monetary assets - cash for investment MPk5^ua:
短期投资-股票投资 Investments - Short term - stocks "mNq&$
短期投资-债券投资 Investments - Short term - bonds =mGez )T5\
短期投资-基金投资 Investments - Short term - funds Kg$Mx
短期投资-其他投资 Investments - Short term - others - YV>j
短期投资跌价准备 Provision for short-term investment MfQ!6zE
长期股权投资-股票投资 Long term equity investment - stocks c"Sq~X
长期股权投资-其他股权投资 Long term equity investment - others BZxvJQ
长期债券投资-债券投资 Long term securities investemnt - bonds 5-G@L?~Vw
长期债券投资-其他债权投资 Long term securities investment - others EzIGz[
长期投资减值准备 Provision for long-term investment JCaOK2
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应收票据 Notes receivable d[35d J7F
应收股利 Dividends receivable ;6wA"
应收利息 Interest receivable ?rIx/>C9
应收帐款 Trade debtors $g7<Y*t[
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ASfaX:ke
预付帐款 Prepayment \L\b $4$d
应收补贴款 Allowance receivable Lp7SLkwh3M
其他应收款 Other debtors LDD|(KLR*.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors eY\
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其他流动资产 Other current assets *,m
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物资采购 Purchase ]7mt[2Cd
原材料 Raw materials :lzrgsW
包装物 Packing materials 0LKRN|@
低值易耗品 Low value consumbles 7
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材料成本差异 Material cost difference rD>f|kA?L
自制半成品 Self-manufactured goods hzRYec(
库存商品 Finished goods \15nSB
商品进销差价 Difference between purchase & sales of commodities 2Gdd*=4z
委托加工物资 Consigned processiong material )Z
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委托代销商品 Consignment-out S@Hf
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受托代销商品 Consignment-in eIo7F m
分期收款发出商品 Goods on instalment sales nvUc\7(%NW
存货跌价准备 Provision for obsolete stocks yA>nli=
待摊费用 Prepaid expenses -GgA&dh
待处理流动资产损益 Unsettled G/L on current assets +U.I( 83F
待处理固定资产损益 Unsettled G/L on fixed assets ,1##p77.
委托贷款-本金 Consignment loan - principle 6DWgl$[[
委托贷款-利息 Consignment loan - interest 6 _ow%Rx~F
委托贷款-减值准备 Consignment loan - provision -)/$M(Pu"
固定资产-房屋建筑物 Fixed assets - Buildings s!e3|pGS
固定资产-机器设备 Fixed assets - Plant and machinery 65m"J'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =kqt
固定资产-运输设备 Fixed assets - Automobiles `V3Fx{
累计折旧 Accumulated depreciation +t:0SRSt
固定资产减值准备 Impairment of fixed assets jZ3fKyp#
工程物资-专用材料 Project material - specific materials (%:c#;#
工程物资-专用设备 Project material - specific equipment 0{[,E.
工程物资-预付大型设备款 Project material - prepaid for equipment lu6
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production e NafpK
在建工程 Construction in progress c7E11 \%&Z
在建工程减值准备 Impairment of construction in progress :Xd<74Nu
固定资产清理 Disposal of fixed assets TvQo?
无形资产-专利权 Intangible assets - patent A_#
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无形资产-非专利技术 Intangible assets - industrial property and know-how 2,P^n4~A?w
无形资产-商标权 Intangible assets - trademark rights dw7$Vh0y
无形资产-土地使用权 Intangible assets - land use rights SC])?h-Fw
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets 9RI-Lq`
长期待摊费用 Deferred assets 13=.H5
未确认融资费用 Unrecognized finance fees /Qk4
其他长期资产 Other long term assets O5t[
递延税款借项 Deferred assets debits g|Fn7]G
应付票据 Notes payable FjI`uP
应付帐款 Trade creditors .@Dxp]/B}
预收帐款 Adanvances from customers @k/NY*+
代销商品款 Consignment-in payables |
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其他应交款 Other payable to government (/
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其他应付款 Other creditors SN!?}<|U
应付股利 Proposed dividends 8&Y^""#e)
待转资产价值 Donated assets E1U",CMU
预计负债 Accrued liabilities xpx\=iAe
应付短期债券 Short-term debentures payable }I6vqG
其他流动负债 Other current liabilities w(TJ*::T
预提费用 Accrued expenses MO <3"@/,
应付工资 Payroll payable yqiq,=OvP
应付福利费 Welfare payable }<y7bqA
短期借款-抵押借款 Bank loans - Short term - pledged kd$D 3S^{
短期借款-信用借款 Bank loans - Short term - credit 9v!1V,`j"
短期借款-担保借款 Bank loans - Short term - guaranteed we?76t:-
一年内到期长期借款 Long term loans due within one year .Twk {p
一年内到期长期应付款 Long term payable due within one year y%bF&
长期借款 Bank loans - Long term \A6B,|@
应付债券-债券面值 Bond payable - Par value *%t^;&x?
应付债券-债券溢价 Bond payable - Excess VD]zz
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应付债券-债券折价 Bond payable - Discount H_<C!OgR
应付债券-应计利息 Bond payable - Accrued interest DXK}-4"\
长期应付款 Long term payable _1L![-ac
专项应付款 Specific payable c#tjp(-
其他长期负债 Other long term liabilities ?r+-
应交税金-所得税 Tax payable - income tax yw3$2EW
应交税金-增值税 Tax payable - VAT .JiziFJ@mj
应交税金-营业税 Tax payable - business tax eSmLf*\G
应交税金-消费税 Tax payable - consumable tax fku<,SV$O4
应交税金-其他 Tax payable - others %zw1}|s#z
递延税款贷项 Deferred taxation credit M b1sF
股本 Share capital U\<?z Dw
已归还投资 Investment returned u4%Pca9(=
利润分配-其他转入 Profit appropriation - other transfer in *lw_=MXSK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kO*$"w#X[p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve be^6i:
利润分配-提取储备基金 Profit appropriation - reserve fund :s6o"VkW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e?ly
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?r 2` Q
利润分配-利润归还投资 Profit appropriation - return investment by profit N;j)k;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 58J}{Req
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QM#4uI55B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YgV817OV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GMl;7?RA
期初未分配利润 Retained earnings, beginning of the year .oUTqki
资本公积-股本溢价 Capital surplus - share premium :|8M`18lZ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '9j="R;
资本公积-接受现金捐赠 Capital surplus - cash donation X;c'[q
资本公积-股权投资准备 Capital surplus - investment reserve ^ tg<K
资本公积-拨款转入 Capital surplus - subsidiary Ab"@714@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M|`U"vO
资本公积-其他 Capital surplus - others Q &K
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C"T;Qp~B
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r_6ZO&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0C6-GKbZ
盈余公积-储备基金 Surplus reserve - reserve fund zZ323pq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [>%xd)8.c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }YNR"X9*)/
主营业务收入 Sales 4 bH^":i(
主营业务成本 Cost of sales R1GEh&U{
主营业务税金及附加 Sales tax }m;,Q9:+m^
营业费用 Operating expenses 2=`o_<P'"
管理费用 General and administrative expenses wN-d'-z/rd
财务费用 Financial expenses |NC*7/}
投资收益 Investment income 8tFoN*M
其他业务收入 Other operating income D(RTVef
营业外收入 Non-operating income 474SMx$
补贴收入 Subsidy income
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其他业务支出 Other operating expenses s<eb;Z2D
营业外支出 Non-operating expenses {Um)15K
所得税 Income tax Vq?p|wy
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