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 。 qlYi:uygY
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现金 Cash in hand : [328X2
银行存款 Cash in bank v
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其他货币资金-外埠存款Other monetary assets - cash in other cities &]RE 5!
其他货币资金-银行本票 Other monetary assets - cashier‘s check *jWh4F,
其他货币资金-银行汇票 Other monetary assets - bank draft
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其他货币资金-信用卡 Other monetary assets - credit cards ;CF:cH*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1Q!^*D
其他货币资金-存出投资款 Other monetary assets - cash for investment l!Xj U
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短期投资-股票投资 Investments - Short term - stocks a^@.C5
短期投资-债券投资 Investments - Short term - bonds o5DT1>h
短期投资-基金投资 Investments - Short term - funds ncOgSj7e
短期投资-其他投资 Investments - Short term - others *AW v
短期投资跌价准备 Provision for short-term investment ![\P/1p
长期股权投资-股票投资 Long term equity investment - stocks B ;E"VS0
长期股权投资-其他股权投资 Long term equity investment - others 4:NMZ `~
长期债券投资-债券投资 Long term securities investemnt - bonds ~mXzQbe
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长期债券投资-其他债权投资 Long term securities investment - others GdNhEv
长期投资减值准备 Provision for long-term investment jS[=Zx`
应收票据 Notes receivable 0E!-G= v
应收股利 Dividends receivable <nD@4J-A0
应收利息 Interest receivable SJa>!]U'xI
应收帐款 Trade debtors D6Aa5&rO+
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors G~(\N?2
预付帐款 Prepayment tlUh8os
应收补贴款 Allowance receivable Xm>zT'B_tJ
其他应收款 Other debtors Kc2y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors uGb+ *tD
其他流动资产 Other current assets !Md6Lh%-w
物资采购 Purchase l1
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原材料 Raw materials ,3T"fT-(
包装物 Packing materials G"J
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低值易耗品 Low value consumbles em3+V
材料成本差异 Material cost difference ou~$XZ7oi
自制半成品 Self-manufactured goods eT3!"+p-F
库存商品 Finished goods k89N}MA
商品进销差价 Difference between purchase & sales of commodities (1^;l;7H
委托加工物资 Consigned processiong material @XM*N7
委托代销商品 Consignment-out W-#DEU 7_
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales ?Ce=h+l
存货跌价准备 Provision for obsolete stocks vbeE}7 *2
待摊费用 Prepaid expenses O{~Xp!QQt
待处理流动资产损益 Unsettled G/L on current assets |6bvUFr
待处理固定资产损益 Unsettled G/L on fixed assets 6wWhM&Wd
委托贷款-本金 Consignment loan - principle .-M5.1mo\(
委托贷款-利息 Consignment loan - interest 6JZ>&HA
委托贷款-减值准备 Consignment loan - provision 9]l I?j]o
固定资产-房屋建筑物 Fixed assets - Buildings axvZA:l
固定资产-机器设备 Fixed assets - Plant and machinery %|}*xMQ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures / kK*%TP
固定资产-运输设备 Fixed assets - Automobiles ~^a>C
累计折旧 Accumulated depreciation OHBCanZZ,
固定资产减值准备 Impairment of fixed assets 7AT
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工程物资-专用材料 Project material - specific materials &(Fm@ksh\
工程物资-专用设备 Project material - specific equipment Qw2-Vv4!"
工程物资-预付大型设备款 Project material - prepaid for equipment *`u|1}h|
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Qe_{<E
在建工程 Construction in progress N6-7RoA+
在建工程减值准备 Impairment of construction in progress 9M27;"gK
固定资产清理 Disposal of fixed assets iv +a5
无形资产-专利权 Intangible assets - patent Q%d%Io\-t
无形资产-非专利技术 Intangible assets - industrial property and know-how "kFH*I+v
无形资产-商标权 Intangible assets - trademark rights YAT@xZs-
无形资产-土地使用权 Intangible assets - land use rights mih}?oi
无形资产-商誉 Intangible assets - goodwill {c_bNYoE
无形资产减值准备 Impairment of intangible assets 7<e}5nA/
长期待摊费用 Deferred assets Ya\:C]
未确认融资费用 Unrecognized finance fees Uvm.|p_V
其他长期资产 Other long term assets i'H]N8,A
递延税款借项 Deferred assets debits Sxc)~y
应付票据 Notes payable 0*5Jq#5
应付帐款 Trade creditors zNt//,={
预收帐款 Adanvances from customers <dP\vLH_
代销商品款 Consignment-in payables 81y<Uz 6
其他应交款 Other payable to government :stHc,
其他应付款 Other creditors OXQA(%MK
应付股利 Proposed dividends "A+7G5
待转资产价值 Donated assets H%Vf$1/TF
预计负债 Accrued liabilities )u{]rb[
应付短期债券 Short-term debentures payable W[Q<# Ju
其他流动负债 Other current liabilities "i#g [x
预提费用 Accrued expenses &t<gK
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应付工资 Payroll payable o5&b'WUJ=
应付福利费 Welfare payable DmuQE~DV
短期借款-抵押借款 Bank loans - Short term - pledged DL4`j>2Ov
短期借款-信用借款 Bank loans - Short term - credit WM|G/'q
短期借款-担保借款 Bank loans - Short term - guaranteed k-n`R)p:
一年内到期长期借款 Long term loans due within one year >v@3]a
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一年内到期长期应付款 Long term payable due within one year oH0g>E;
长期借款 Bank loans - Long term DVhBZ!u9
应付债券-债券面值 Bond payable - Par value =Mwuhk|*
应付债券-债券溢价 Bond payable - Excess S
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应付债券-债券折价 Bond payable - Discount X:Wd%CHP
应付债券-应计利息 Bond payable - Accrued interest 9:@Xz5
长期应付款 Long term payable 2! ,ndLA
专项应付款 Specific payable S`5bcxI_
其他长期负债 Other long term liabilities l VD{Y`)
应交税金-所得税 Tax payable - income tax #N`G2}1J
应交税金-增值税 Tax payable - VAT %!A:Ka!m.
应交税金-营业税 Tax payable - business tax HoAg8siQ
应交税金-消费税 Tax payable - consumable tax ,i}EGW,9q
应交税金-其他 Tax payable - others hR|xUp
递延税款贷项 Deferred taxation credit .qohHJ&
股本 Share capital QObVJg,GD
已归还投资 Investment returned akr2Os
利润分配-其他转入 Profit appropriation - other transfer in "1Hn?4nz5
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %XukiA+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J61%a,es
利润分配-提取储备基金 Profit appropriation - reserve fund &PV%=/-J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xykoq"dbb
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MMKN^a"GA
利润分配-利润归还投资 Profit appropriation - return investment by profit S>T ;`,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .-HM{6J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HN367j2 e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t^MTR6y+8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vd#)+
期初未分配利润 Retained earnings, beginning of the year $*X
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资本公积-股本溢价 Capital surplus - share premium f9#srIx+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "!
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资本公积-接受现金捐赠 Capital surplus - cash donation W"@'}y
资本公积-股权投资准备 Capital surplus - investment reserve q%d'pF
资本公积-拨款转入 Capital surplus - subsidiary {jYVA~.|Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R[\1Kk(Zo
资本公积-其他 Capital surplus - others #J/RI[a
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }xr0m+/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve RYvdfj.ij
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7{M&9| aK
盈余公积-储备基金 Surplus reserve - reserve fund Jf=V<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _y6i
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment \41/84BA
主营业务收入 Sales L
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主营业务成本 Cost of sales {9 |*au(K
主营业务税金及附加 Sales tax 2dHO!A$RF
营业费用 Operating expenses z0\
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管理费用 General and administrative expenses *A48shfO
财务费用 Financial expenses h`9 & :zr
投资收益 Investment income ) P9]/y
其他业务收入 Other operating income QhRz57'
营业外收入 Non-operating income
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补贴收入 Subsidy income ,aezMbg
其他业务支出 Other operating expenses DFZ0~+
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营业外支出 Non-operating expenses i75\<X
所得税 Income tax %k?/pRv$>
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