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 。 X3O$Sd(D
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现金 Cash in hand YY~=h5$
银行存款 Cash in bank j:KQIwc
其他货币资金-外埠存款Other monetary assets - cash in other cities ^tcBxDC"]
其他货币资金-银行本票 Other monetary assets - cashier‘s check 1+}Ud.v3VW
其他货币资金-银行汇票 Other monetary assets - bank draft 2I7`
其他货币资金-信用卡 Other monetary assets - credit cards Bic {
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit RAbq_^Q
其他货币资金-存出投资款 Other monetary assets - cash for investment :Rj,'uH+h)
短期投资-股票投资 Investments - Short term - stocks 1 ZFSz
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短期投资-债券投资 Investments - Short term - bonds ea>\.D-S
短期投资-基金投资 Investments - Short term - funds m9cT}x&j
短期投资-其他投资 Investments - Short term - others mxA )r5s
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短期投资跌价准备 Provision for short-term investment -Ep6.v
长期股权投资-股票投资 Long term equity investment - stocks \%Q
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长期股权投资-其他股权投资 Long term equity investment - others #zs\Z]3#
长期债券投资-债券投资 Long term securities investemnt - bonds 4PM`hc
长期债券投资-其他债权投资 Long term securities investment - others G@!9)v]9
长期投资减值准备 Provision for long-term investment g^UWf <xp
应收票据 Notes receivable @\}36y
应收股利 Dividends receivable 1tz .e\
应收利息 Interest receivable bI(98V,t
应收帐款 Trade debtors [V0 h9!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Pp hQa!F$
预付帐款 Prepayment =W*`HV-
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应收补贴款 Allowance receivable Qo *]l_UO;
其他应收款 Other debtors !PIdw~YC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 5305N!
其他流动资产 Other current assets ye2Oh7
物资采购 Purchase PzDgl6C
原材料 Raw materials -V<"Ay
包装物 Packing materials jloyJ@ck
低值易耗品 Low value consumbles {o%R~{6
材料成本差异 Material cost difference VW`=9T5%@
自制半成品 Self-manufactured goods n5>N9lc
库存商品 Finished goods rapca'
商品进销差价 Difference between purchase & sales of commodities s9Z2EjQV
委托加工物资 Consigned processiong material ,0~TvJS
委托代销商品 Consignment-out N&`ay{&`:
受托代销商品 Consignment-in 6E]rxps}"
分期收款发出商品 Goods on instalment sales ,m]q+
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存货跌价准备 Provision for obsolete stocks !;Nh7vG
待摊费用 Prepaid expenses K*FAngIB
待处理流动资产损益 Unsettled G/L on current assets Ntiz-qW
待处理固定资产损益 Unsettled G/L on fixed assets IyP].g1
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委托贷款-本金 Consignment loan - principle oyw1N;K
委托贷款-利息 Consignment loan - interest JvaaBXkS\
委托贷款-减值准备 Consignment loan - provision NLY5L7
固定资产-房屋建筑物 Fixed assets - Buildings epyfggMT
固定资产-机器设备 Fixed assets - Plant and machinery q/?_djv
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures B4aZ3.&W
固定资产-运输设备 Fixed assets - Automobiles !F)oX7"
累计折旧 Accumulated depreciation <=M
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固定资产减值准备 Impairment of fixed assets >O~5s.1u
工程物资-专用材料 Project material - specific materials >.\E'e5^C
工程物资-专用设备 Project material - specific equipment ( mlc']F
工程物资-预付大型设备款 Project material - prepaid for equipment L ai"D[N
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production --kK<9J7
在建工程 Construction in progress i>2_hn_UR
在建工程减值准备 Impairment of construction in progress yk{al SF
固定资产清理 Disposal of fixed assets :6V8
无形资产-专利权 Intangible assets - patent f
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无形资产-非专利技术 Intangible assets - industrial property and know-how I&Y(]S,cU
无形资产-商标权 Intangible assets - trademark rights |3m%d2V*hF
无形资产-土地使用权 Intangible assets - land use rights Z]BRMx
无形资产-商誉 Intangible assets - goodwill +)SX
无形资产减值准备 Impairment of intangible assets }}_l@5
长期待摊费用 Deferred assets [dMxr9M
未确认融资费用 Unrecognized finance fees &=bI3-
其他长期资产 Other long term assets [_
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递延税款借项 Deferred assets debits n TG|
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应付票据 Notes payable Vk-_H)*r
应付帐款 Trade creditors a0.XJR{T"
预收帐款 Adanvances from customers "#jKk6{I0
代销商品款 Consignment-in payables YSyW '~!b
其他应交款 Other payable to government W6Pg:Il7
其他应付款 Other creditors =P{RHhWy;
应付股利 Proposed dividends }q9f,mz
待转资产价值 Donated assets ;rgsPVbVf
预计负债 Accrued liabilities YPl{5=
应付短期债券 Short-term debentures payable gp=0;#4
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其他流动负债 Other current liabilities ~55>uw<
预提费用 Accrued expenses X;h~s:LM
应付工资 Payroll payable Xl;N=fc
应付福利费 Welfare payable soF ^G21N
短期借款-抵押借款 Bank loans - Short term - pledged x5ia<V>=d
短期借款-信用借款 Bank loans - Short term - credit UlrY
短期借款-担保借款 Bank loans - Short term - guaranteed l<0V0R(
一年内到期长期借款 Long term loans due within one year }g?]B +0
一年内到期长期应付款 Long term payable due within one year iQF93:#
长期借款 Bank loans - Long term X!Q"p$D4(
应付债券-债券面值 Bond payable - Par value 7Y/_/t~Y
应付债券-债券溢价 Bond payable - Excess f$|
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应付债券-债券折价 Bond payable - Discount >nX'RE|F
应付债券-应计利息 Bond payable - Accrued interest V
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长期应付款 Long term payable h*LIS@&9C5
专项应付款 Specific payable EX_&wep@1
其他长期负债 Other long term liabilities WlUE&=|Oz2
应交税金-所得税 Tax payable - income tax |UG)*t/
应交税金-增值税 Tax payable - VAT yrw!b\
应交税金-营业税 Tax payable - business tax Jp- hFD
应交税金-消费税 Tax payable - consumable tax Vs
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应交税金-其他 Tax payable - others &3<]F
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递延税款贷项 Deferred taxation credit /NZR|
股本 Share capital x>cu<,e$d\
已归还投资 Investment returned sC>8[Jatd
利润分配-其他转入 Profit appropriation - other transfer in O);V{1P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *L=C
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L6T_&AiL$
利润分配-提取储备基金 Profit appropriation - reserve fund zx27aZ[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4y'REC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *d(Dk*(
利润分配-利润归还投资 Profit appropriation - return investment by profit vJ!t.Vou
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g:HIiGN0Ic
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A.n1|Q#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;I>`!|mT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year f&:g{K
资本公积-股本溢价 Capital surplus - share premium Ap/WgVw;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H
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资本公积-接受现金捐赠 Capital surplus - cash donation 9E5B.qlw$l
资本公积-股权投资准备 Capital surplus - investment reserve 2bqwnRT}
资本公积-拨款转入 Capital surplus - subsidiary Ae1},2py
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (U)=t$=o
资本公积-其他 Capital surplus - others NJ.kT uk
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3hk
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "='|c-x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )j](_kvK
盈余公积-储备基金 Surplus reserve - reserve fund . @.CQB=E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k:fRk<C
盈余公积-利润归还投资 Surplus reserve - reture investment by investment E)Dik`Ccl
主营业务收入 Sales ~34$D],D
主营业务成本 Cost of sales T"O!
主营业务税金及附加 Sales tax @I%m}
>4Jm
营业费用 Operating expenses DGcd|>q
管理费用 General and administrative expenses [X|P(&\hQd
财务费用 Financial expenses 2l9_$evK~
投资收益 Investment income p?Y1^/
其他业务收入 Other operating income 7{6wNc
营业外收入 Non-operating income l1@:&j3h
补贴收入 Subsidy income r_)*/
其他业务支出 Other operating expenses ,W.O*vCA
营业外支出 Non-operating expenses D`u{U]
所得税 Income tax T6tJwSS4:
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