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 。 H5be 5
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现金 Cash in hand Li\b,_C
银行存款 Cash in bank l=47#zbpZ]
其他货币资金-外埠存款Other monetary assets - cash in other cities w=thaF.
其他货币资金-银行本票 Other monetary assets - cashier‘s check VI)hA
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其他货币资金-银行汇票 Other monetary assets - bank draft fBKN?]BdN
其他货币资金-信用卡 Other monetary assets - credit cards /pJr%}sc
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8L*#zaSAf
其他货币资金-存出投资款 Other monetary assets - cash for investment DKG;up0
短期投资-股票投资 Investments - Short term - stocks Sb`SJ):x
短期投资-债券投资 Investments - Short term - bonds YOtzja]~
短期投资-基金投资 Investments - Short term - funds 8Y;2.Z`Rz
短期投资-其他投资 Investments - Short term - others tZ:fh p
短期投资跌价准备 Provision for short-term investment Bf
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长期股权投资-股票投资 Long term equity investment - stocks _OB^ywHn.
长期股权投资-其他股权投资 Long term equity investment - others a,e;(/#\7
长期债券投资-债券投资 Long term securities investemnt - bonds (i-L:
长期债券投资-其他债权投资 Long term securities investment - others .GvZv>
长期投资减值准备 Provision for long-term investment @`aPr26>?
应收票据 Notes receivable DO~~
应收股利 Dividends receivable 7Kti&T
应收利息 Interest receivable 5?TX.h9B4
应收帐款 Trade debtors T;3B_lu]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors r(g2&}o\
预付帐款 Prepayment %4w#EbkSS
应收补贴款 Allowance receivable 0kaMYV?
其他应收款 Other debtors %< Jj[F
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors UL xgvq
其他流动资产 Other current assets P,k=u$
物资采购 Purchase avUdvV-
原材料 Raw materials T )bMHk
包装物 Packing materials U \jFB*U
低值易耗品 Low value consumbles _;:B@Z
材料成本差异 Material cost difference X&!($*/
自制半成品 Self-manufactured goods TtgsM}Fm
库存商品 Finished goods unyU|B
商品进销差价 Difference between purchase & sales of commodities vH6.;j'^
委托加工物资 Consigned processiong material LqS_%6^
委托代销商品 Consignment-out *?o 'sTH
受托代销商品 Consignment-in gY_AO1
分期收款发出商品 Goods on instalment sales -c%'f&P
存货跌价准备 Provision for obsolete stocks 8>DX
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待摊费用 Prepaid expenses <M\#7.](
待处理流动资产损益 Unsettled G/L on current assets +aOX{1w
待处理固定资产损益 Unsettled G/L on fixed assets >vNE3S_
委托贷款-本金 Consignment loan - principle ZJHaY09N
委托贷款-利息 Consignment loan - interest o1[[!~8e
委托贷款-减值准备 Consignment loan - provision svMu85z
固定资产-房屋建筑物 Fixed assets - Buildings :v^Od W
固定资产-机器设备 Fixed assets - Plant and machinery }q:4Zh'l!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures "f-HOd\=
固定资产-运输设备 Fixed assets - Automobiles SI7r`'7A'
累计折旧 Accumulated depreciation O*c<m,
固定资产减值准备 Impairment of fixed assets KqXPxp^_Al
工程物资-专用材料 Project material - specific materials P@U2Q%\
工程物资-专用设备 Project material - specific equipment 1c4:'0
工程物资-预付大型设备款 Project material - prepaid for equipment #m3!U(Og`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~P"o_b6,k
在建工程 Construction in progress {G{>Qa|
在建工程减值准备 Impairment of construction in progress e,l-}=5*P
固定资产清理 Disposal of fixed assets @[]#[7
无形资产-专利权 Intangible assets - patent LPkl16yZ
无形资产-非专利技术 Intangible assets - industrial property and know-how (Z Q?1Qxo
无形资产-商标权 Intangible assets - trademark rights Oki{)Ssy
无形资产-土地使用权 Intangible assets - land use rights 1/c+ug!y
无形资产-商誉 Intangible assets - goodwill HaQox.v%
无形资产减值准备 Impairment of intangible assets c+:^0&l
长期待摊费用 Deferred assets _[N*k"
未确认融资费用 Unrecognized finance fees >&Y\g?Z6G
其他长期资产 Other long term assets "MyMByomQ
递延税款借项 Deferred assets debits *Z3b6X'e
应付票据 Notes payable 3lN@1jlh
应付帐款 Trade creditors ~g*5."-i
预收帐款 Adanvances from customers fiLlOr%r
代销商品款 Consignment-in payables {X-a6OQj
其他应交款 Other payable to government [NbW"Y7
其他应付款 Other creditors 2FR5RG
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应付股利 Proposed dividends <A&Zl&^1
待转资产价值 Donated assets X5=I{eY}
预计负债 Accrued liabilities p,7?rI\N
应付短期债券 Short-term debentures payable V2$M`|E
其他流动负债 Other current liabilities h/*@ML+bB8
预提费用 Accrued expenses 5X:3'*
应付工资 Payroll payable |?ZNGPt
应付福利费 Welfare payable 8I0G%hD
短期借款-抵押借款 Bank loans - Short term - pledged t<e3EW@>>
短期借款-信用借款 Bank loans - Short term - credit CM)V^k*
短期借款-担保借款 Bank loans - Short term - guaranteed l$m}aQ%h
一年内到期长期借款 Long term loans due within one year UtHloq(r
一年内到期长期应付款 Long term payable due within one year ;dTxQ_:
长期借款 Bank loans - Long term c, }VC-
应付债券-债券面值 Bond payable - Par value D{JwZL@7k2
应付债券-债券溢价 Bond payable - Excess =0SJf 3
应付债券-债券折价 Bond payable - Discount ]^<\a=U
应付债券-应计利息 Bond payable - Accrued interest c~!ETwpHQ
长期应付款 Long term payable 0+AMN-
专项应付款 Specific payable *TPWLR ^
其他长期负债 Other long term liabilities I^G6aw
应交税金-所得税 Tax payable - income tax sk@aOv'*(
应交税金-增值税 Tax payable - VAT Nop
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应交税金-营业税 Tax payable - business tax X#o;`QM
应交税金-消费税 Tax payable - consumable tax 9G4os
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应交税金-其他 Tax payable - others AsI.8"
递延税款贷项 Deferred taxation credit \ZBz]rh*
股本 Share capital :)%cL8Nz]$
已归还投资 Investment returned qf{HGn_9~1
利润分配-其他转入 Profit appropriation - other transfer in CW+g
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SZvC4lOn#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dcfwUjp[
利润分配-提取储备基金 Profit appropriation - reserve fund 6sT(t8[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N[N4!k )!$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bl\;*.s'
利润分配-利润归还投资 Profit appropriation - return investment by profit f,ql8q(|J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h7AO5"6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve im
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @@=,bO
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 +P.JiH`\=
资本公积-股本溢价 Capital surplus - share premium Mo4c8wp&SM
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve olK*uD'`
资本公积-接受现金捐赠 Capital surplus - cash donation !(y(6u#
资本公积-股权投资准备 Capital surplus - investment reserve Z
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资本公积-拨款转入 Capital surplus - subsidiary ^1Bk*?Yx\x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation vgi`.hk
资本公积-其他 Capital surplus - others ^cuH\&&7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zbfe=J4c
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5[~C!t
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^MVOaV65
盈余公积-储备基金 Surplus reserve - reserve fund Y@+9
Ukd/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund W9{y1,G9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment .GWN~iR(
主营业务收入 Sales >]2 ^5C;
主营业务成本 Cost of sales Wj, {lJ,
主营业务税金及附加 Sales tax #;UoZJ B
营业费用 Operating expenses L5CnPnF
管理费用 General and administrative expenses LN9.Q'@r?
财务费用 Financial expenses _B\87e
投资收益 Investment income
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其他业务收入 Other operating income >E
WK
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营业外收入 Non-operating income S5~(3I
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补贴收入 Subsidy income ACF_;4%&
其他业务支出 Other operating expenses p
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营业外支出 Non-operating expenses `!ZkWF6
所得税 Income tax R9UC0D:-x
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