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 。 k(z<Bm
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现金 Cash in hand gkML .u
银行存款 Cash in bank ef}E.Bl
其他货币资金-外埠存款Other monetary assets - cash in other cities eM=) >zl
其他货币资金-银行本票 Other monetary assets - cashier‘s check @gSFvb bc
其他货币资金-银行汇票 Other monetary assets - bank draft l$VxE'&LQ
其他货币资金-信用卡 Other monetary assets - credit cards CKt|c!3 7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit xPM
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其他货币资金-存出投资款 Other monetary assets - cash for investment P^3m:bE]
短期投资-股票投资 Investments - Short term - stocks 8;g.3Qv
短期投资-债券投资 Investments - Short term - bonds 7Sz'vyiz
短期投资-基金投资 Investments - Short term - funds %}MA5 t]o
短期投资-其他投资 Investments - Short term - others ]~00=nXFM/
短期投资跌价准备 Provision for short-term investment xSDE6]
长期股权投资-股票投资 Long term equity investment - stocks "Dl9<EZ
长期股权投资-其他股权投资 Long term equity investment - others gSr}p$N
长期债券投资-债券投资 Long term securities investemnt - bonds E`uaE=Mdq
长期债券投资-其他债权投资 Long term securities investment - others 7s8<FyFsjd
长期投资减值准备 Provision for long-term investment +GYMJK`S+
应收票据 Notes receivable \As oeeF
应收股利 Dividends receivable qIGu#zX W
应收利息 Interest receivable $wYuH9(
应收帐款 Trade debtors SXBQ
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3H'nRK},
预付帐款 Prepayment dD^_^'i
应收补贴款 Allowance receivable frmqBC VJ:
其他应收款 Other debtors Q;XHHk
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Md>f
其他流动资产 Other current assets =F%wlzF:
物资采购 Purchase B}q
原材料 Raw materials -[=AlqL
包装物 Packing materials &AQ;ze
低值易耗品 Low value consumbles X4} `>
材料成本差异 Material cost difference Ztyv@z'/Z
自制半成品 Self-manufactured goods 85%Pq:E
库存商品 Finished goods &=z1$ih>2\
商品进销差价 Difference between purchase & sales of commodities cCh0?g7nV
委托加工物资 Consigned processiong material pcuMGo-#
委托代销商品 Consignment-out %<wQ
受托代销商品 Consignment-in N{^>MRK=5
分期收款发出商品 Goods on instalment sales LZQFj/,Jg
存货跌价准备 Provision for obsolete stocks O,=Q1*c,&
待摊费用 Prepaid expenses WAwfL?
待处理流动资产损益 Unsettled G/L on current assets xS~yH[k
待处理固定资产损益 Unsettled G/L on fixed assets r ,3Ww2X-
委托贷款-本金 Consignment loan - principle V5yxQb
委托贷款-利息 Consignment loan - interest Q"OV>kl k
委托贷款-减值准备 Consignment loan - provision q: Bt]2x
固定资产-房屋建筑物 Fixed assets - Buildings mo|PrLV
固定资产-机器设备 Fixed assets - Plant and machinery uXQ
7eXX
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures u+z .J4w
固定资产-运输设备 Fixed assets - Automobiles ]{AOh2Z.hv
累计折旧 Accumulated depreciation 6VH90KAT
固定资产减值准备 Impairment of fixed assets D%jD8 p
工程物资-专用材料 Project material - specific materials kM
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工程物资-专用设备 Project material - specific equipment "#-Nqq
工程物资-预付大型设备款 Project material - prepaid for equipment Y8J;+h9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l&6U|q`
在建工程 Construction in progress ;&+[W(7Sy
在建工程减值准备 Impairment of construction in progress FVsu8z u
固定资产清理 Disposal of fixed assets BrNG%%n
无形资产-专利权 Intangible assets - patent oh7#cFZZ0
无形资产-非专利技术 Intangible assets - industrial property and know-how W>`g;[ W
无形资产-商标权 Intangible assets - trademark rights W(uP`M%][0
无形资产-土地使用权 Intangible assets - land use rights VY+(,\)U
无形资产-商誉 Intangible assets - goodwill PPwxk;
无形资产减值准备 Impairment of intangible assets #1QX!dK+
长期待摊费用 Deferred assets _W@,@hOH
未确认融资费用 Unrecognized finance fees L.09\1?.n
其他长期资产 Other long term assets f
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递延税款借项 Deferred assets debits ="3a%\
应付票据 Notes payable WFU?o[k-O
应付帐款 Trade creditors %_B:EMPd
预收帐款 Adanvances from customers '2|1%NSW9
代销商品款 Consignment-in payables Y<p zy8z
其他应交款 Other payable to government Z?~gQ
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其他应付款 Other creditors ?
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应付股利 Proposed dividends zW"~YaO%C
待转资产价值 Donated assets .9T.3yQ
预计负债 Accrued liabilities do:QH.q8)
应付短期债券 Short-term debentures payable v}7@CP]nV
其他流动负债 Other current liabilities *Rz{44LP&
预提费用 Accrued expenses <@u0.-]
应付工资 Payroll payable /]ku$.mr
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应付福利费 Welfare payable gCv"9j<j
短期借款-抵押借款 Bank loans - Short term - pledged abM84EU
短期借款-信用借款 Bank loans - Short term - credit BN+V,W
短期借款-担保借款 Bank loans - Short term - guaranteed K#GXpj
一年内到期长期借款 Long term loans due within one year )8pcf`h{
一年内到期长期应付款 Long term payable due within one year wrH7 pd
长期借款 Bank loans - Long term vP3K7En
应付债券-债券面值 Bond payable - Par value r_4TtP&UW
应付债券-债券溢价 Bond payable - Excess a`7%A H)
应付债券-债券折价 Bond payable - Discount 25x cD1*
应付债券-应计利息 Bond payable - Accrued interest )-0[ra]
长期应付款 Long term payable Y.DwtfE
专项应付款 Specific payable '"oo;`g7
其他长期负债 Other long term liabilities iKg75%;t
应交税金-所得税 Tax payable - income tax CdX`PQ
应交税金-增值税 Tax payable - VAT ^F>4~68d
应交税金-营业税 Tax payable - business tax NNwc!x)*
应交税金-消费税 Tax payable - consumable tax ~k9O5S{
应交税金-其他 Tax payable - others /VRUz++K
递延税款贷项 Deferred taxation credit n`P`yb\f$
股本 Share capital uVN.=
已归还投资 Investment returned (l
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利润分配-其他转入 Profit appropriation - other transfer in Hab!qWK`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {UP'tXah
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;5<P|:^
利润分配-提取储备基金 Profit appropriation - reserve fund Xa4GqV9M/-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6H0W`S0a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ppEJs
利润分配-利润归还投资 Profit appropriation - return investment by profit 5!<o-{J[(=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S2ark,sp6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [u[ U_g*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d& hD[v
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H \ 3M
期初未分配利润 Retained earnings, beginning of the year HCJ;&C73&
资本公积-股本溢价 Capital surplus - share premium Lj4&_
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )B81i!
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资本公积-接受现金捐赠 Capital surplus - cash donation X&s7%]n
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资本公积-股权投资准备 Capital surplus - investment reserve dPHw3^
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资本公积-拨款转入 Capital surplus - subsidiary ^b=XV&{q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d^tVD`Fm
资本公积-其他 Capital surplus - others N3ZiGD
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q'.;W@m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M2dmG<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *.8JP
盈余公积-储备基金 Surplus reserve - reserve fund (Q'U@{s
盈余公积-企业发展基金 Surplus reserve - enterprise development fund J2'K?|,m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }?J~P%HpF
主营业务收入 Sales |-n
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主营业务成本 Cost of sales WKxm9y
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主营业务税金及附加 Sales tax }%+qP+O\
营业费用 Operating expenses gGmxx,i
管理费用 General and administrative expenses iOll WkF
财务费用 Financial expenses r
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投资收益 Investment income _#FIay\ahB
其他业务收入 Other operating income 9
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营业外收入 Non-operating income z>|)ieL
补贴收入 Subsidy income (`pNXQ0n
其他业务支出 Other operating expenses l~['[Ub0)
营业外支出 Non-operating expenses ?ql2wWsQO
所得税 Income tax |YRY!V_w
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