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 。 ,v$gWA!l
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现金 Cash in hand %EYh5W
银行存款 Cash in bank ~ y%8uHL:
其他货币资金-外埠存款Other monetary assets - cash in other cities D!kv+<+
其他货币资金-银行本票 Other monetary assets - cashier‘s check 0wV!mC
其他货币资金-银行汇票 Other monetary assets - bank draft Paz
yY
其他货币资金-信用卡 Other monetary assets - credit cards q1sK:)Hu+
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )A9K9pZj
其他货币资金-存出投资款 Other monetary assets - cash for investment GwHMXtj4
短期投资-股票投资 Investments - Short term - stocks woJO0hHR
短期投资-债券投资 Investments - Short term - bonds [vkz<sL"
短期投资-基金投资 Investments - Short term - funds `#&pB0.y
短期投资-其他投资 Investments - Short term - others a;J{'PHu
短期投资跌价准备 Provision for short-term investment i$HaE)qZ
长期股权投资-股票投资 Long term equity investment - stocks h
V@C|*A
长期股权投资-其他股权投资 Long term equity investment - others & IVwm"
长期债券投资-债券投资 Long term securities investemnt - bonds (i^3Lw :
长期债券投资-其他债权投资 Long term securities investment - others \TSt
长期投资减值准备 Provision for long-term investment W-:gU!{*#
应收票据 Notes receivable ">]v'h(s
应收股利 Dividends receivable O^v^GG=e;C
应收利息 Interest receivable ooY2"\o
应收帐款 Trade debtors CZ*c["x2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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y%F
预付帐款 Prepayment %-!ruc"}
应收补贴款 Allowance receivable iva&W
其他应收款 Other debtors >VnkgY
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors euO!+9p
其他流动资产 Other current assets keNPlK%>
物资采购 Purchase 5inmFT?9Z
原材料 Raw materials (.a:jL$
包装物 Packing materials Kl<qp7o0
低值易耗品 Low value consumbles BRF=TL5Z
材料成本差异 Material cost difference >|%m#JG
自制半成品 Self-manufactured goods rMIr&T
库存商品 Finished goods }I;A\K]
商品进销差价 Difference between purchase & sales of commodities `An`"$z
委托加工物资 Consigned processiong material B`)o?GcVN
委托代销商品 Consignment-out !={Z]J
受托代销商品 Consignment-in 6%Ap/zvCZ>
分期收款发出商品 Goods on instalment sales L6yRN>5aE
存货跌价准备 Provision for obsolete stocks <d~P;R(@
待摊费用 Prepaid expenses xg %EQ
待处理流动资产损益 Unsettled G/L on current assets _7>$'V{
待处理固定资产损益 Unsettled G/L on fixed assets &/*XA
委托贷款-本金 Consignment loan - principle rmmN2+H
委托贷款-利息 Consignment loan - interest ''S*B|:
委托贷款-减值准备 Consignment loan - provision qy=4zOOD#
固定资产-房屋建筑物 Fixed assets - Buildings [=079UN-X
固定资产-机器设备 Fixed assets - Plant and machinery l-4T Tg
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures k L2(M6m
固定资产-运输设备 Fixed assets - Automobiles 8qL*Nf
累计折旧 Accumulated depreciation UA$
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固定资产减值准备 Impairment of fixed assets &gxRw l
工程物资-专用材料 Project material - specific materials $},Y)"mI
工程物资-专用设备 Project material - specific equipment @mBZu!,
工程物资-预付大型设备款 Project material - prepaid for equipment YlDui8.N
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
:RR<-N5+
在建工程 Construction in progress _#xS1sD
在建工程减值准备 Impairment of construction in progress <w UDcF
固定资产清理 Disposal of fixed assets b=v
无形资产-专利权 Intangible assets - patent P.mz$M
无形资产-非专利技术 Intangible assets - industrial property and know-how ,-^Grmr4M
无形资产-商标权 Intangible assets - trademark rights 8<ZxE(v
无形资产-土地使用权 Intangible assets - land use rights /,dc
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无形资产-商誉 Intangible assets - goodwill rLO1Sv
无形资产减值准备 Impairment of intangible assets xWlj.Tjt}
长期待摊费用 Deferred assets :5hKE(3Q
未确认融资费用 Unrecognized finance fees KCd}N
其他长期资产 Other long term assets rtf\{u9 }g
递延税款借项 Deferred assets debits ]2\|<.
应付票据 Notes payable B9pro%R1Bo
应付帐款 Trade creditors YL\d2
预收帐款 Adanvances from customers aOWW..|
代销商品款 Consignment-in payables 8 hx4N
其他应交款 Other payable to government NXsDn&&O
其他应付款 Other creditors i:W.,w%8
应付股利 Proposed dividends uu L"o
待转资产价值 Donated assets cjfYE]
预计负债 Accrued liabilities M72.
应付短期债券 Short-term debentures payable jY'svD~
其他流动负债 Other current liabilities V(Ll]g/T_;
预提费用 Accrued expenses K|nh`r
应付工资 Payroll payable ZaJg$
应付福利费 Welfare payable @NlE2s6a
短期借款-抵押借款 Bank loans - Short term - pledged ]V*s-och'
短期借款-信用借款 Bank loans - Short term - credit U_ n1QU
短期借款-担保借款 Bank loans - Short term - guaranteed 8A/"ia
一年内到期长期借款 Long term loans due within one year 6Mu_9UAl`
一年内到期长期应付款 Long term payable due within one year :N$^x /{
长期借款 Bank loans - Long term i[1K~yXq:
应付债券-债券面值 Bond payable - Par value 9TRS#iVL+*
应付债券-债券溢价 Bond payable - Excess dPplZ,
Y%
应付债券-债券折价 Bond payable - Discount NrH2U Jm
应付债券-应计利息 Bond payable - Accrued interest P34UD:
长期应付款 Long term payable 5v6 x
专项应付款 Specific payable L+,p#w
其他长期负债 Other long term liabilities +{U0PI82
应交税金-所得税 Tax payable - income tax F N6GV
应交税金-增值税 Tax payable - VAT 9jq}`$S{
应交税金-营业税 Tax payable - business tax \6o%gpUkD
应交税金-消费税 Tax payable - consumable tax BUcPMF%\y:
应交税金-其他 Tax payable - others .Z%y
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递延税款贷项 Deferred taxation credit '5xIisP
股本 Share capital ;
kPx@C
已归还投资 Investment returned <u "xHl8Io
利润分配-其他转入 Profit appropriation - other transfer in f_A'.oq+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $ 9bIUJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "#zSk=52z
利润分配-提取储备基金 Profit appropriation - reserve fund Do1 Ip&X
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a#3+PB#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6ub-NtVu
利润分配-利润归还投资 Profit appropriation - return investment by profit 38ac~1HjE
利润分配-应付优先股股利 Profit appropriation - preference shares dividends matW>D;J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^h wF=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zo$,{rl
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sBUK v(U)
期初未分配利润 Retained earnings, beginning of the year aumWU{j=
资本公积-股本溢价 Capital surplus - share premium RcJ.=?I!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6/{V#.(
资本公积-接受现金捐赠 Capital surplus - cash donation TCShS}q;%
资本公积-股权投资准备 Capital surplus - investment reserve WcRTv"4&
资本公积-拨款转入 Capital surplus - subsidiary Cj{+DXT
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sVXIR
资本公积-其他 Capital surplus - others o[=h=&@5p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K4w %XVaH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \Af25Mcf:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +yC ]f
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盈余公积-储备基金 Surplus reserve - reserve fund : jgvg$fd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #63)I9>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <'(O0
主营业务收入 Sales LPuc&8lGWf
主营业务成本 Cost of sales
H
J5 Ktt
主营业务税金及附加 Sales tax :+?eF^5
营业费用 Operating expenses /hrVnki*
管理费用 General and administrative expenses ~>2DA$Ec
财务费用 Financial expenses jLc"1+
投资收益 Investment income dU4 h
其他业务收入 Other operating income _6U=7<f
营业外收入 Non-operating income =;tDYuFc!
补贴收入 Subsidy income 96a2G,c>V
其他业务支出 Other operating expenses H]]UsY`
营业外支出 Non-operating expenses 6?B'3~r
所得税 Income tax /NE<?t N
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