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 。 >!E:$;i@
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现金 Cash in hand JO5~Vj_"
银行存款 Cash in bank +Es3iE @
其他货币资金-外埠存款Other monetary assets - cash in other cities NWwfNb>
其他货币资金-银行本票 Other monetary assets - cashier‘s check n?&G>`u*
其他货币资金-银行汇票 Other monetary assets - bank draft 8^p/?R^bu
其他货币资金-信用卡 Other monetary assets - credit cards zF<*h~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Zi$a6
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks xBG&ZM4"^f
短期投资-债券投资 Investments - Short term - bonds JoKD6Q1D
短期投资-基金投资 Investments - Short term - funds Po&gr@e
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短期投资-其他投资 Investments - Short term - others g6Qzkvw)
短期投资跌价准备 Provision for short-term investment g63:WX-\
长期股权投资-股票投资 Long term equity investment - stocks s7 O?)f f
长期股权投资-其他股权投资 Long term equity investment - others )8ctNpQt
长期债券投资-债券投资 Long term securities investemnt - bonds |k)h' ?
长期债券投资-其他债权投资 Long term securities investment - others T#J]%IDd
长期投资减值准备 Provision for long-term investment N_$ X4.7p
应收票据 Notes receivable P^v`5v
应收股利 Dividends receivable :~:(49l
应收利息 Interest receivable ^o !K0t*
应收帐款 Trade debtors KmZUDU%R
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors [[JwHM8H&
预付帐款 Prepayment ?Z(
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应收补贴款 Allowance receivable gTW(2?xYf
其他应收款 Other debtors Cz+`C9#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z]@my,+Z;
其他流动资产 Other current assets L09YA
物资采购 Purchase 7YV}F9h4
原材料 Raw materials H!y1&
包装物 Packing materials *Ew`Fm H
低值易耗品 Low value consumbles I%ivY
材料成本差异 Material cost difference F/
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自制半成品 Self-manufactured goods %c<e`P;
库存商品 Finished goods V8@VR`!'
商品进销差价 Difference between purchase & sales of commodities eGkB#.+J!
委托加工物资 Consigned processiong material fa//~$#"{L
委托代销商品 Consignment-out :XC~G&HuF6
受托代销商品 Consignment-in *39Y1+=)$$
分期收款发出商品 Goods on instalment sales >gRb.-{ux
存货跌价准备 Provision for obsolete stocks z\Hg@J
待摊费用 Prepaid expenses ;.Zgt8/.
待处理流动资产损益 Unsettled G/L on current assets pZ,=iqr
待处理固定资产损益 Unsettled G/L on fixed assets r7+"i9
委托贷款-本金 Consignment loan - principle J$F
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委托贷款-利息 Consignment loan - interest !nQ_<
委托贷款-减值准备 Consignment loan - provision iH<:wLY&J
固定资产-房屋建筑物 Fixed assets - Buildings fd!bs*\X
固定资产-机器设备 Fixed assets - Plant and machinery s
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 2w_[c.
固定资产-运输设备 Fixed assets - Automobiles O`j1~o<{
累计折旧 Accumulated depreciation `d2
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固定资产减值准备 Impairment of fixed assets 9AF%Y:y
工程物资-专用材料 Project material - specific materials RL4J{4K
工程物资-专用设备 Project material - specific equipment |J-Osi
工程物资-预付大型设备款 Project material - prepaid for equipment Y&!-VW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production mhVds
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在建工程 Construction in progress (yA`h@@WS
在建工程减值准备 Impairment of construction in progress @
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固定资产清理 Disposal of fixed assets bWWZGl
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无形资产-专利权 Intangible assets - patent O$zXDxn
无形资产-非专利技术 Intangible assets - industrial property and know-how vX1 8
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无形资产-商标权 Intangible assets - trademark rights l7 Pn5c
无形资产-土地使用权 Intangible assets - land use rights {P')$f)
无形资产-商誉 Intangible assets - goodwill ;}1O\nngR
无形资产减值准备 Impairment of intangible assets S9RH&/^H
长期待摊费用 Deferred assets 5QN~^
未确认融资费用 Unrecognized finance fees H c,e&R
其他长期资产 Other long term assets Jx@_OE_vp
递延税款借项 Deferred assets debits dyWj+N5(
应付票据 Notes payable VJbsM1y M
应付帐款 Trade creditors hhWIwR
预收帐款 Adanvances from customers @=rYOQj|
代销商品款 Consignment-in payables
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其他应交款 Other payable to government 0OCmyy
其他应付款 Other creditors X!,huB^i
应付股利 Proposed dividends _Ns/#Xe/
待转资产价值 Donated assets USd7gOq(
预计负债 Accrued liabilities 42$ pvw<
应付短期债券 Short-term debentures payable 3fGL(5|_
其他流动负债 Other current liabilities 2(I S*idq
预提费用 Accrued expenses Z<D8{&AjS
应付工资 Payroll payable &~=FXe0S
应付福利费 Welfare payable (;VlK#rnC
短期借款-抵押借款 Bank loans - Short term - pledged =T!eyGE
短期借款-信用借款 Bank loans - Short term - credit w3Lr~_j
短期借款-担保借款 Bank loans - Short term - guaranteed &_cH9zw@
一年内到期长期借款 Long term loans due within one year HpP82X xj
一年内到期长期应付款 Long term payable due within one year D
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长期借款 Bank loans - Long term g'cLc5\
应付债券-债券面值 Bond payable - Par value QNbV=*F?
应付债券-债券溢价 Bond payable - Excess MHj
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应付债券-债券折价 Bond payable - Discount U45kA\[bZ
应付债券-应计利息 Bond payable - Accrued interest H46N!{<;@
长期应付款 Long term payable *T6*Nxs0k
专项应付款 Specific payable moS0y?N
其他长期负债 Other long term liabilities 9]C%2!Ur,
应交税金-所得税 Tax payable - income tax ZSWZz8
应交税金-增值税 Tax payable - VAT %>'Zy6C<j
应交税金-营业税 Tax payable - business tax d!{]CZ"@
应交税金-消费税 Tax payable - consumable tax 7f] qCZ<0V
应交税金-其他 Tax payable - others &cGa~#-u
递延税款贷项 Deferred taxation credit ~Uw;6VXV1
股本 Share capital >piVi[`
已归还投资 Investment returned fHK.q({Qc
利润分配-其他转入 Profit appropriation - other transfer in m^%@bu,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -wa"&Q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W{m_yEOf
利润分配-提取储备基金 Profit appropriation - reserve fund Gsn$r(m{K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LXoZ.3S
利润分配-利润归还投资 Profit appropriation - return investment by profit <$(y6+lY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E$.f AIt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J6J">
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZJe^MnE (G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2cEvsvw>
期初未分配利润 Retained earnings, beginning of the year "%}24t%
资本公积-股本溢价 Capital surplus - share premium (/7b8)g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j*\oK@
资本公积-接受现金捐赠 Capital surplus - cash donation {oSdVRI
资本公积-股权投资准备 Capital surplus - investment reserve \5|MW)x
资本公积-拨款转入 Capital surplus - subsidiary |yl,7m/B-G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?;VsA>PV
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \sz*M
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]"/SU6#
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b)eoFc)lc
盈余公积-储备基金 Surplus reserve - reserve fund |k$6"dXSO
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q.?(h! )9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment dGgltY
主营业务收入 Sales h0R.c|g[
主营业务成本 Cost of sales en>n\;U
主营业务税金及附加 Sales tax Mz6\T'rC
营业费用 Operating expenses !YPwql(
管理费用 General and administrative expenses IaZmN.k*
财务费用 Financial expenses yh2)Pc[
投资收益 Investment income Lk)I;;
其他业务收入 Other operating income I
cASzSjYX
营业外收入 Non-operating income ~&?57Sw*m
补贴收入 Subsidy income E{0e5. {
其他业务支出 Other operating expenses 5dGfO:Dy_
营业外支出 Non-operating expenses #{*5rKiL
所得税 Income tax 15
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