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 。 ^}_Ka //k
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现金 Cash in hand l
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银行存款 Cash in bank kOYUxr.b
其他货币资金-外埠存款Other monetary assets - cash in other cities l#'V
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其他货币资金-银行本票 Other monetary assets - cashier‘s check sS>b}u+v#!
其他货币资金-银行汇票 Other monetary assets - bank draft *VZ|Idp
其他货币资金-信用卡 Other monetary assets - credit cards }Y~Dk]*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7>JTQ CJ
其他货币资金-存出投资款 Other monetary assets - cash for investment %;,fI'M
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds [0 F~e
短期投资-基金投资 Investments - Short term - funds ,@`?I6nKy
短期投资-其他投资 Investments - Short term - others }e?H(nZS7h
短期投资跌价准备 Provision for short-term investment /T w{JO#Q
长期股权投资-股票投资 Long term equity investment - stocks {>f"&I<xw
长期股权投资-其他股权投资 Long term equity investment - others cMw<3u\
长期债券投资-债券投资 Long term securities investemnt - bonds oN7SmP_
长期债券投资-其他债权投资 Long term securities investment - others 2r,
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长期投资减值准备 Provision for long-term investment #Iw(+%D
应收票据 Notes receivable b2m={q(s
应收股利 Dividends receivable h.jJAVPi
应收利息 Interest receivable 52
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应收帐款 Trade debtors s^wm2/Yw
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors O$,Fga
预付帐款 Prepayment Yj/afn(Jt
应收补贴款 Allowance receivable HN7CcE+l
其他应收款 Other debtors B>,eHXW
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <RGH+4LF
其他流动资产 Other current assets 7n8nJTU{4j
物资采购 Purchase oP&/>GmXL
原材料 Raw materials D}_.D=)
包装物 Packing materials Joow{75K
低值易耗品 Low value consumbles 1/.BP
材料成本差异 Material cost difference uU H4vUa
自制半成品 Self-manufactured goods )^>LnQ_u
库存商品 Finished goods s ^h@b!'7
商品进销差价 Difference between purchase & sales of commodities d*@T30
委托加工物资 Consigned processiong material T
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委托代销商品 Consignment-out Fc~G*Gz~Z|
受托代销商品 Consignment-in 8 #_pkVQw:
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks )PX VR
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待摊费用 Prepaid expenses D)d]o&
待处理流动资产损益 Unsettled G/L on current assets Bn}woyJdx
待处理固定资产损益 Unsettled G/L on fixed assets IDohv[#
委托贷款-本金 Consignment loan - principle Ep7MU&O0iK
委托贷款-利息 Consignment loan - interest uzYB`H<
委托贷款-减值准备 Consignment loan - provision q~ H>rC(\
固定资产-房屋建筑物 Fixed assets - Buildings )l3Uf&v^f
固定资产-机器设备 Fixed assets - Plant and machinery {w@qFE'b
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]I?.1X5d0
固定资产-运输设备 Fixed assets - Automobiles <DF3!r
累计折旧 Accumulated depreciation &d_^k.%y
固定资产减值准备 Impairment of fixed assets HK;NR.D
工程物资-专用材料 Project material - specific materials L5&M@YTH
工程物资-专用设备 Project material - specific equipment kwI``7g8*e
工程物资-预付大型设备款 Project material - prepaid for equipment Z(mUU]
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ZT0\V
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在建工程 Construction in progress T[oC='I+O
在建工程减值准备 Impairment of construction in progress hlzB
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固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent ~iL^KeAp
无形资产-非专利技术 Intangible assets - industrial property and know-how -`O{iHfM|P
无形资产-商标权 Intangible assets - trademark rights {v?Q9
无形资产-土地使用权 Intangible assets - land use rights ~tDYo)hH8
无形资产-商誉 Intangible assets - goodwill FuhmLm'p
无形资产减值准备 Impairment of intangible assets g'"
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长期待摊费用 Deferred assets Qb536RpcTY
未确认融资费用 Unrecognized finance fees kf,
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其他长期资产 Other long term assets 8&<mg;H,
递延税款借项 Deferred assets debits 6Yu:v
应付票据 Notes payable *1|7%*!8
应付帐款 Trade creditors ,06Sm]4L,
预收帐款 Adanvances from customers -ng1RA>
代销商品款 Consignment-in payables +QChD*
其他应交款 Other payable to government F/5&:e?( )
其他应付款 Other creditors /*0t
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应付股利 Proposed dividends TW|K.t@5#H
待转资产价值 Donated assets c*bvZC^6
预计负债 Accrued liabilities $8tk|uh
应付短期债券 Short-term debentures payable '{&Q&3J_
其他流动负债 Other current liabilities qZ1'uln=C-
预提费用 Accrued expenses Ge^`f<f
应付工资 Payroll payable PR:k--)D
应付福利费 Welfare payable )Z7Vm2a
短期借款-抵押借款 Bank loans - Short term - pledged 2W AeSUX
短期借款-信用借款 Bank loans - Short term - credit 0TU3
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短期借款-担保借款 Bank loans - Short term - guaranteed fBS a8D3}`
一年内到期长期借款 Long term loans due within one year -3K h
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一年内到期长期应付款 Long term payable due within one year K<S3gb?0
长期借款 Bank loans - Long term d
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应付债券-债券面值 Bond payable - Par value \8vP"Kr
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount GVY7`k"km
应付债券-应计利息 Bond payable - Accrued interest >eJ<-3L;
长期应付款 Long term payable DiFLat]X
专项应付款 Specific payable sf*4|P
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其他长期负债 Other long term liabilities ,H=k5WA4m
应交税金-所得税 Tax payable - income tax c_8&4
应交税金-增值税 Tax payable - VAT Dqy`7?Kn
应交税金-营业税 Tax payable - business tax #QNN;&L]R
应交税金-消费税 Tax payable - consumable tax (t&RFzE?G
应交税金-其他 Tax payable - others 09kR2(nsW/
递延税款贷项 Deferred taxation credit HuhQ|~C+~
股本 Share capital pMfb(D"
已归还投资 Investment returned U]P
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利润分配-其他转入 Profit appropriation - other transfer in q*I*B1p[m
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l\<.*6r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nY'V,v[F
利润分配-提取储备基金 Profit appropriation - reserve fund J1w;m/o
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z.VKG1e}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nrac)W
利润分配-利润归还投资 Profit appropriation - return investment by profit 1lw%RM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f$I=oN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %>+uEjbT
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R)NSJ-A!2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #g{R+#fm
期初未分配利润 Retained earnings, beginning of the year xo>0j#
资本公积-股本溢价 Capital surplus - share premium <-VBb[M#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k:0j;\Sx
资本公积-接受现金捐赠 Capital surplus - cash donation PTe L3L
资本公积-股权投资准备 Capital surplus - investment reserve Exb64n-_=
资本公积-拨款转入 Capital surplus - subsidiary HTQZIm
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .}IW!$
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资本公积-其他 Capital surplus - others eL3 _Lz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;;0'BdsL`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Hw \of
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Af3|l
盈余公积-储备基金 Surplus reserve - reserve fund @*z"Hi>4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B+W7zv
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'ZbWr*bo
主营业务收入 Sales ]?^V xB7L
主营业务成本 Cost of sales <)7aNW.
主营业务税金及附加 Sales tax /,\V}`Lx"
营业费用 Operating expenses -S$F\%
管理费用 General and administrative expenses hGtz[u#p
财务费用 Financial expenses Xf
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投资收益 Investment income YR?Y:?(
其他业务收入 Other operating income B;k'J:-"
营业外收入 Non-operating income __=53]jGE
补贴收入 Subsidy income (/:m*x*6
其他业务支出 Other operating expenses G6p gG+w
营业外支出 Non-operating expenses *yBVZD|?H
所得税 Income tax O= S[n
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