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 。 b:F;6X0~Hl
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现金 Cash in hand ]?=87w
银行存款 Cash in bank NRtH?&7
其他货币资金-外埠存款Other monetary assets - cash in other cities x>EL|Q=?
其他货币资金-银行本票 Other monetary assets - cashier‘s check -8qCCV&1i
其他货币资金-银行汇票 Other monetary assets - bank draft >1!u]R<3
其他货币资金-信用卡 Other monetary assets - credit cards b
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Vt}QPNt
其他货币资金-存出投资款 Other monetary assets - cash for investment ; H ;h[
短期投资-股票投资 Investments - Short term - stocks zz
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短期投资-债券投资 Investments - Short term - bonds 6a,8t
短期投资-基金投资 Investments - Short term - funds 5wV J.B~s
短期投资-其他投资 Investments - Short term - others 8C3oi&av/{
短期投资跌价准备 Provision for short-term investment BQPmo1B
长期股权投资-股票投资 Long term equity investment - stocks uluAqDz`
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds zG_n x3
长期债券投资-其他债权投资 Long term securities investment - others <h:xZtz
长期投资减值准备 Provision for long-term investment o^2MfFS
应收票据 Notes receivable M5WB.L[@q
应收股利 Dividends receivable `(HD'f ud3
应收利息 Interest receivable 6ncwa<q5
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 7/~=[#]*
预付帐款 Prepayment bfA>kn0C
应收补贴款 Allowance receivable 6{.U7="
其他应收款 Other debtors qa^cJ1@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^~V2xCu!
其他流动资产 Other current assets htbE
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物资采购 Purchase fPD.np}
原材料 Raw materials ;EJ!I+
包装物 Packing materials <w^u^)iLy1
低值易耗品 Low value consumbles 9o>D
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材料成本差异 Material cost difference W Csf_1
自制半成品 Self-manufactured goods Fqw4XR_`~
库存商品 Finished goods zF`a:dD$d
商品进销差价 Difference between purchase & sales of commodities c~(61Sn]
委托加工物资 Consigned processiong material :L@;.s
委托代销商品 Consignment-out 5/n L[4Z
受托代销商品 Consignment-in >Gpq{Ph
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分期收款发出商品 Goods on instalment sales aC}\`.Kb
存货跌价准备 Provision for obsolete stocks "e"#k}z9
待摊费用 Prepaid expenses rNV3-#kU
待处理流动资产损益 Unsettled G/L on current assets kV1L.Xg
待处理固定资产损益 Unsettled G/L on fixed assets 'EIe5Op
委托贷款-本金 Consignment loan - principle Q$5t~*$`
委托贷款-利息 Consignment loan - interest qvc<_k^
委托贷款-减值准备 Consignment loan - provision RWR{jM]V
固定资产-房屋建筑物 Fixed assets - Buildings 60%nQhb
固定资产-机器设备 Fixed assets - Plant and machinery :^kAFLU
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7vZO;FGtG
固定资产-运输设备 Fixed assets - Automobiles y]yl7g =~
累计折旧 Accumulated depreciation [Ep'm
固定资产减值准备 Impairment of fixed assets D@&xj_#\}
工程物资-专用材料 Project material - specific materials 4o}{3! m
工程物资-专用设备 Project material - specific equipment ;&=jSgr8
工程物资-预付大型设备款 Project material - prepaid for equipment -*mbalU,J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *4
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在建工程 Construction in progress +TqrvI.
在建工程减值准备 Impairment of construction in progress `C: 7N=9
固定资产清理 Disposal of fixed assets q!Ek
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无形资产-专利权 Intangible assets - patent 8D)1ZUx7`
无形资产-非专利技术 Intangible assets - industrial property and know-how LujLC&S
无形资产-商标权 Intangible assets - trademark rights < +*
无形资产-土地使用权 Intangible assets - land use rights WOj}+?/3 R
无形资产-商誉 Intangible assets - goodwill iHNQxLkk{:
无形资产减值准备 Impairment of intangible assets AI3x,rk#
长期待摊费用 Deferred assets 7_ oUuNw
未确认融资费用 Unrecognized finance fees $[A^8[//
其他长期资产 Other long term assets ]^"Lc~w8&
递延税款借项 Deferred assets debits P0m9($JBD
应付票据 Notes payable [z!m
应付帐款 Trade creditors ^|Z'}p|&
预收帐款 Adanvances from customers RI8*'~ix]
代销商品款 Consignment-in payables o;6~pw%
其他应交款 Other payable to government _0$>LWO~
其他应付款 Other creditors q`p0ul,n
应付股利 Proposed dividends O W.CU=XU
待转资产价值 Donated assets 8lx}0U
预计负债 Accrued liabilities Fb1<Ic#
应付短期债券 Short-term debentures payable ied1+H
其他流动负债 Other current liabilities *~P| ? D'
预提费用 Accrued expenses 2 %fcDEG/
应付工资 Payroll payable ?{ '_4n3O
应付福利费 Welfare payable % WDTnEm
短期借款-抵押借款 Bank loans - Short term - pledged ?n{m2.H
短期借款-信用借款 Bank loans - Short term - credit MuWZf2C
短期借款-担保借款 Bank loans - Short term - guaranteed J\+fkN<.
一年内到期长期借款 Long term loans due within one year 424iFc[
一年内到期长期应付款 Long term payable due within one year e^N~)Nlj
长期借款 Bank loans - Long term <|k :%
应付债券-债券面值 Bond payable - Par value l/(~Kf9eQG
应付债券-债券溢价 Bond payable - Excess U<&=pv
应付债券-债券折价 Bond payable - Discount :2xGfy??
应付债券-应计利息 Bond payable - Accrued interest *-=/"
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长期应付款 Long term payable *
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专项应付款 Specific payable g8E5"jpXx3
其他长期负债 Other long term liabilities pBe1:
应交税金-所得税 Tax payable - income tax wowf1j-
应交税金-增值税 Tax payable - VAT 69
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应交税金-营业税 Tax payable - business tax Vf:.C|Z
应交税金-消费税 Tax payable - consumable tax ffk>IOH
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit `
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股本 Share capital Q0"?TSY
已归还投资 Investment returned %|x9C,0p#
利润分配-其他转入 Profit appropriation - other transfer in 7Ku&Q<mi
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O-7)"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 07>m*1G
利润分配-提取储备基金 Profit appropriation - reserve fund ;5;>f)diS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ZFMO;'m&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sHPAr}14
利润分配-利润归还投资 Profit appropriation - return investment by profit 8Kl&_-l{b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <EqS
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zf)*W#+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \y271}'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;B
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期初未分配利润 Retained earnings, beginning of the year L44|/~
资本公积-股本溢价 Capital surplus - share premium *2/qm:gB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V?yQm4
资本公积-接受现金捐赠 Capital surplus - cash donation Da)p%E>Q
资本公积-股权投资准备 Capital surplus - investment reserve 0.+Eo.AX4M
资本公积-拨款转入 Capital surplus - subsidiary <=_!8A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]0<K^OIY
资本公积-其他 Capital surplus - others {.oz^~zs]g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VXZYRr3F
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {Pe&J2
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盈余公积-储备基金 Surplus reserve - reserve fund PdVY tK%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8fi'"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7./-|#
主营业务收入 Sales -}4CY\d6'
主营业务成本 Cost of sales HABUf^~-
主营业务税金及附加 Sales tax ?4 wl
营业费用 Operating expenses n}Eu^^d
管理费用 General and administrative expenses ';\norx;
财务费用 Financial expenses =/j!S|P
投资收益 Investment income Ie!">8."
其他业务收入 Other operating income bHm/Z Zx
营业外收入 Non-operating income FT>>XP8
补贴收入 Subsidy income 3%r/w7Fc
其他业务支出 Other operating expenses ?A\+s,9
营业外支出 Non-operating expenses z2Wblh"_
所得税 Income tax lGK7XAx,
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