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 。
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现金 Cash in hand o/dMm:TF
银行存款 Cash in bank W3jXZ>
其他货币资金-外埠存款Other monetary assets - cash in other cities ie$`pyj!x
其他货币资金-银行本票 Other monetary assets - cashier‘s check @m/;ZQ
其他货币资金-银行汇票 Other monetary assets - bank draft :PFx&
其他货币资金-信用卡 Other monetary assets - credit cards f
E.L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )H;pGM:
其他货币资金-存出投资款 Other monetary assets - cash for investment YH'$_,8peM
短期投资-股票投资 Investments - Short term - stocks mZbWRqP[|_
短期投资-债券投资 Investments - Short term - bonds ];pf
短期投资-基金投资 Investments - Short term - funds a)_rk
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短期投资-其他投资 Investments - Short term - others $c@w$2
短期投资跌价准备 Provision for short-term investment {ywXz|TP
长期股权投资-股票投资 Long term equity investment - stocks GJIWG&C03
长期股权投资-其他股权投资 Long term equity investment - others %Le :wC
长期债券投资-债券投资 Long term securities investemnt - bonds 8:P*z
长期债券投资-其他债权投资 Long term securities investment - others +
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长期投资减值准备 Provision for long-term investment XdGpW
应收票据 Notes receivable *?^Z)C>
应收股利 Dividends receivable kfqpI
应收利息 Interest receivable mFqSD
应收帐款 Trade debtors |RR%bQ^{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 1jH7<%y
预付帐款 Prepayment >:F,-cx<
应收补贴款 Allowance receivable ocIt@#20K
其他应收款 Other debtors VX^o"9Ntl
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WCuzV7tw
其他流动资产 Other current assets i\=z'
物资采购 Purchase Qy=HrL]x
原材料 Raw materials fg9?3x
Z
包装物 Packing materials k]SAJ~bS|
低值易耗品 Low value consumbles NI5]Nz<?
材料成本差异 Material cost difference s;fVnaqG:
自制半成品 Self-manufactured goods *'9)H0
库存商品 Finished goods 2PVx++*]C
商品进销差价 Difference between purchase & sales of commodities F . K2
委托加工物资 Consigned processiong material [!1)mR
委托代销商品 Consignment-out I#|ocz
受托代销商品 Consignment-in DR
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分期收款发出商品 Goods on instalment sales QU^/[75Ea0
存货跌价准备 Provision for obsolete stocks AVXX\n\_
待摊费用 Prepaid expenses \C]i|]tl
待处理流动资产损益 Unsettled G/L on current assets tmO;:n<N
待处理固定资产损益 Unsettled G/L on fixed assets kAZC"qM%i
委托贷款-本金 Consignment loan - principle $h G;2v
委托贷款-利息 Consignment loan - interest Q7,EY /
委托贷款-减值准备 Consignment loan - provision N#(jK1`y
固定资产-房屋建筑物 Fixed assets - Buildings LXHwX*`Y
固定资产-机器设备 Fixed assets - Plant and machinery *0%4l_i
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5/& 1Oxo
固定资产-运输设备 Fixed assets - Automobiles )Vwj9WD
累计折旧 Accumulated depreciation Y%<`;wK=^
固定资产减值准备 Impairment of fixed assets BRQ"A,
工程物资-专用材料 Project material - specific materials r1i
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工程物资-专用设备 Project material - specific equipment rr |"r
工程物资-预付大型设备款 Project material - prepaid for equipment z 0~j
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Ya}T2VX
在建工程 Construction in progress 0o=!j3RjH
在建工程减值准备 Impairment of construction in progress }qc#lz
固定资产清理 Disposal of fixed assets f>.4-a?
无形资产-专利权 Intangible assets - patent W8f`J2^"M
无形资产-非专利技术 Intangible assets - industrial property and know-how 2HcsQ*H]G
无形资产-商标权 Intangible assets - trademark rights j((hqJr
无形资产-土地使用权 Intangible assets - land use rights blJIto'
无形资产-商誉 Intangible assets - goodwill ZhH+D`9
无形资产减值准备 Impairment of intangible assets nIf N"
长期待摊费用 Deferred assets ~O \}/I28
未确认融资费用 Unrecognized finance fees }qer
其他长期资产 Other long term assets y^2#9\}K
递延税款借项 Deferred assets debits WK
pUn8&N
应付票据 Notes payable n
vm^k
应付帐款 Trade creditors >@^<S_KVh
预收帐款 Adanvances from customers G49Ng|qn
代销商品款 Consignment-in payables A#<vG1
其他应交款 Other payable to government ./$
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其他应付款 Other creditors b.QpHrnhtK
应付股利 Proposed dividends A2Q[%A
待转资产价值 Donated assets m&Lt6_vi
预计负债 Accrued liabilities XZ}de%U1
应付短期债券 Short-term debentures payable @gNpJB]V
其他流动负债 Other current liabilities *5e<\{!
预提费用 Accrued expenses f%c06Un=
应付工资 Payroll payable Vl<`|C>
应付福利费 Welfare payable )AOPiC$jL
短期借款-抵押借款 Bank loans - Short term - pledged /T,zZ9=
短期借款-信用借款 Bank loans - Short term - credit |Eb&}m:E
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短期借款-担保借款 Bank loans - Short term - guaranteed IWQ&6SDW$z
一年内到期长期借款 Long term loans due within one year D/Rv&>Jh
一年内到期长期应付款 Long term payable due within one year :3v9h^|+
长期借款 Bank loans - Long term SaCx)8ul0
应付债券-债券面值 Bond payable - Par value .>P~uZiX!
应付债券-债券溢价 Bond payable - Excess 9hy'DcSy,
应付债券-债券折价 Bond payable - Discount GE@uOJ6H
应付债券-应计利息 Bond payable - Accrued interest ;TtaH
长期应付款 Long term payable sH%&+4!3
专项应付款 Specific payable g^jJ8k,7(
其他长期负债 Other long term liabilities I-,>DLG
应交税金-所得税 Tax payable - income tax -TgUyv.
应交税金-增值税 Tax payable - VAT z
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应交税金-营业税 Tax payable - business tax 8/Mx5~ R
应交税金-消费税 Tax payable - consumable tax sc%dh?m7
应交税金-其他 Tax payable - others {(;B
5rs
递延税款贷项 Deferred taxation credit P@C
c]Z
股本 Share capital Vc| NL^
已归还投资 Investment returned +$PFHXB
利润分配-其他转入 Profit appropriation - other transfer in TFO74^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3Y`>6A=
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :<|Z.4}kJb
利润分配-提取储备基金 Profit appropriation - reserve fund |~eY%LB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @l{I[pp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *6XRjq^#
利润分配-利润归还投资 Profit appropriation - return investment by profit pajy#0 U
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g92dw<$>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B%fU'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [m\,+lG?)j
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 DcN"=Y
资本公积-股本溢价 Capital surplus - share premium zj{(p Z1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hfg
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资本公积-接受现金捐赠 Capital surplus - cash donation 4`s)ue
资本公积-股权投资准备 Capital surplus - investment reserve `gI~|A4
资本公积-拨款转入 Capital surplus - subsidiary U+} y
%3l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation GMdI0jaG#
资本公积-其他 Capital surplus - others *Rq`*D>:U}
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 bEd?^h
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8b7;\C~$p
盈余公积-储备基金 Surplus reserve - reserve fund a%E8(ms37y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +`| mJa
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ds]
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主营业务收入 Sales ^>^\CP]
主营业务成本 Cost of sales Aq"PG}Ic
主营业务税金及附加 Sales tax \-OC|\{32
营业费用 Operating expenses ]YsR E>
管理费用 General and administrative expenses %K?iNe
财务费用 Financial expenses 0~]QIdu{AR
投资收益 Investment income cz#_<8'N
其他业务收入 Other operating income tq&Yek>C
营业外收入 Non-operating income >$uUuiyL4
补贴收入 Subsidy income ^X&)'H
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses A#35]V06
所得税 Income tax -2 xE#r
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