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 。 T<OLfuV
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现金 Cash in hand dG| iA]
银行存款 Cash in bank G/y< bPQ
其他货币资金-外埠存款Other monetary assets - cash in other cities u*M*WpY
其他货币资金-银行本票 Other monetary assets - cashier‘s check u^ T2
其他货币资金-银行汇票 Other monetary assets - bank draft ]?kf;A@
其他货币资金-信用卡 Other monetary assets - credit cards Z'EZ PuZ!'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit K46\Rm_:B;
其他货币资金-存出投资款 Other monetary assets - cash for investment !} 1p:@
短期投资-股票投资 Investments - Short term - stocks ''Hq-Ng
短期投资-债券投资 Investments - Short term - bonds lY~xoHT;[
短期投资-基金投资 Investments - Short term - funds |$D^LY
短期投资-其他投资 Investments - Short term - others xkX,
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短期投资跌价准备 Provision for short-term investment o5)U3U1|
长期股权投资-股票投资 Long term equity investment - stocks 8Vq,J :+
长期股权投资-其他股权投资 Long term equity investment - others S\C
长期债券投资-债券投资 Long term securities investemnt - bonds Q/< $ (Y
长期债券投资-其他债权投资 Long term securities investment - others =$HzEzrw
长期投资减值准备 Provision for long-term investment QoqdPk#1
应收票据 Notes receivable wj/r)rv
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应收股利 Dividends receivable p~r +2(J
应收利息 Interest receivable 39OZZaWL
应收帐款 Trade debtors E_h 9y
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4'{j'kuv
预付帐款 Prepayment x>t:&Y M
应收补贴款 Allowance receivable U $+rlw}
其他应收款 Other debtors W4Eo1 E
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [P[syi#]t
其他流动资产 Other current assets t+vn.X+&
物资采购 Purchase 7c+u+Yet
原材料 Raw materials @]A4{
包装物 Packing materials 2LgRgY{Bl
低值易耗品 Low value consumbles yXDf;`J
材料成本差异 Material cost difference 'j}%ec1
自制半成品 Self-manufactured goods N &=,)d~M
库存商品 Finished goods Qd@`jwjS
商品进销差价 Difference between purchase & sales of commodities gP<l
委托加工物资 Consigned processiong material vXyaOZ
委托代销商品 Consignment-out Nf3L
受托代销商品 Consignment-in I@[.W!w
分期收款发出商品 Goods on instalment sales 5:O"T
存货跌价准备 Provision for obsolete stocks JL]6o8x
待摊费用 Prepaid expenses WhvO-WF
待处理流动资产损益 Unsettled G/L on current assets gvz&ppcG
待处理固定资产损益 Unsettled G/L on fixed assets ')go/y`YK
委托贷款-本金 Consignment loan - principle $ZE OE8.\
委托贷款-利息 Consignment loan - interest '*2
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委托贷款-减值准备 Consignment loan - provision vK|dP3
固定资产-房屋建筑物 Fixed assets - Buildings e`Yx]3;u(
固定资产-机器设备 Fixed assets - Plant and machinery 1MOQ/N2BR
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /\2 s%b*
固定资产-运输设备 Fixed assets - Automobiles lqu1H&
累计折旧 Accumulated depreciation xHI
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固定资产减值准备 Impairment of fixed assets kRG-~'
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工程物资-专用材料 Project material - specific materials ]F-{)j
工程物资-专用设备 Project material - specific equipment 3EAu#c@q"
工程物资-预付大型设备款 Project material - prepaid for equipment ^f>+5G
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H]YPMG<
在建工程 Construction in progress M,6
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在建工程减值准备 Impairment of construction in progress Nmp1[/{J
固定资产清理 Disposal of fixed assets z )k\p'0"
无形资产-专利权 Intangible assets - patent _t3n<
无形资产-非专利技术 Intangible assets - industrial property and know-how (0^u
无形资产-商标权 Intangible assets - trademark rights J8(v65
无形资产-土地使用权 Intangible assets - land use rights 8j8FQ!M
无形资产-商誉 Intangible assets - goodwill EpS"NQEe
无形资产减值准备 Impairment of intangible assets 'kPShZS$b
长期待摊费用 Deferred assets h@l5MH=|%
未确认融资费用 Unrecognized finance fees RBiDU}j
其他长期资产 Other long term assets @T
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递延税款借项 Deferred assets debits C2FewsRz
应付票据 Notes payable _v<EFal
应付帐款 Trade creditors oT.g@kf=H
预收帐款 Adanvances from customers f5^[`b3H
代销商品款 Consignment-in payables l3-;z)SgH
其他应交款 Other payable to government ~-JkuRJ\
其他应付款 Other creditors 'Aai.PE:
应付股利 Proposed dividends b=.Ikt+y
待转资产价值 Donated assets |5`z;u7V
预计负债 Accrued liabilities #~ UG9@a
应付短期债券 Short-term debentures payable 7>v1w:cC]
其他流动负债 Other current liabilities W|;
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预提费用 Accrued expenses _=8x?fC:rl
应付工资 Payroll payable ?<
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应付福利费 Welfare payable X5'foFE'
短期借款-抵押借款 Bank loans - Short term - pledged a";(C,:0
短期借款-信用借款 Bank loans - Short term - credit 4)i/B99k
短期借款-担保借款 Bank loans - Short term - guaranteed }5FdX3YR
一年内到期长期借款 Long term loans due within one year O$LvHv!
一年内到期长期应付款 Long term payable due within one year I[G<aI!
长期借款 Bank loans - Long term z^O>'9#
应付债券-债券面值 Bond payable - Par value m^% [
应付债券-债券溢价 Bond payable - Excess #GY;.,
应付债券-债券折价 Bond payable - Discount O8r9&Nv
应付债券-应计利息 Bond payable - Accrued interest u.
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长期应付款 Long term payable kuqf(
专项应付款 Specific payable PJsiT4<
其他长期负债 Other long term liabilities A9!%H6
应交税金-所得税 Tax payable - income tax ^LX1&yT@
应交税金-增值税 Tax payable - VAT sJ{NbN~`I
应交税金-营业税 Tax payable - business tax Ft#d&
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应交税金-消费税 Tax payable - consumable tax $-EbJ
应交税金-其他 Tax payable - others ZV$qv=X
递延税款贷项 Deferred taxation credit ?`3`azfM
股本 Share capital =6Ihk
已归还投资 Investment returned -P^ 6b(
利润分配-其他转入 Profit appropriation - other transfer in Rku9? zf^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ehPrxIyC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $RfM}!7?
利润分配-提取储备基金 Profit appropriation - reserve fund X~T"n<:a>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @or&GcQ*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U5[
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利润分配-利润归还投资 Profit appropriation - return investment by profit mvyqCOp 0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F\yxXOI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5^~%10=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }1f@>'o
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
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期初未分配利润 Retained earnings, beginning of the year p'fU}B1
资本公积-股本溢价 Capital surplus - share premium TXWi5f[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve TW8E^k7
资本公积-接受现金捐赠 Capital surplus - cash donation qCi6kEr
资本公积-股权投资准备 Capital surplus - investment reserve y+hC !-
资本公积-拨款转入 Capital surplus - subsidiary g@BQ!}_#5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation xv4_q-r[
资本公积-其他 Capital surplus - others JBo/<W#|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Py3Xvudv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mFC0f?nr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wO;\,zU
盈余公积-储备基金 Surplus reserve - reserve fund .^6"nnfA#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund , |,DXw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n[H3b}
主营业务收入 Sales t9685s
主营业务成本 Cost of sales ,A
T!:&<X
主营业务税金及附加 Sales tax Mhc!v, D$
营业费用 Operating expenses /f@VRME
管理费用 General and administrative expenses ^p?O1qTg
财务费用 Financial expenses 2>Bx/QF@<
投资收益 Investment income s-!Bpr16o0
其他业务收入 Other operating income 2 |
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营业外收入 Non-operating income c
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h
补贴收入 Subsidy income vtM!?#
其他业务支出 Other operating expenses $@<qaR{t \
营业外支出 Non-operating expenses 6Lk<VpAa
所得税 Income tax ua#sW
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