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 。 #5?Q{ORN o
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现金 Cash in hand %6`{KT?
银行存款 Cash in bank J&{qe@^
其他货币资金-外埠存款Other monetary assets - cash in other cities ?VMj;+'tr
其他货币资金-银行本票 Other monetary assets - cashier‘s check >
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其他货币资金-银行汇票 Other monetary assets - bank draft fhu-YYJt
其他货币资金-信用卡 Other monetary assets - credit cards ZQvpkO7}M
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @:@0}]%z9
其他货币资金-存出投资款 Other monetary assets - cash for investment *G^n<p$"
短期投资-股票投资 Investments - Short term - stocks /EUv=89{!
短期投资-债券投资 Investments - Short term - bonds Na^1dn
短期投资-基金投资 Investments - Short term - funds 2,nKbE9*
短期投资-其他投资 Investments - Short term - others S;$@?vF
短期投资跌价准备 Provision for short-term investment gmfux
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长期股权投资-股票投资 Long term equity investment - stocks j.$#10*:
长期股权投资-其他股权投资 Long term equity investment - others dbkccO}WB
长期债券投资-债券投资 Long term securities investemnt - bonds [y
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长期债券投资-其他债权投资 Long term securities investment - others iTU8WWY<
长期投资减值准备 Provision for long-term investment 4BG6C'`%
应收票据 Notes receivable U,C
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应收股利 Dividends receivable <^,w,A
应收利息 Interest receivable =R#K`H66j
应收帐款 Trade debtors cL&V2I5O
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %T*lcg
预付帐款 Prepayment e-4XNL[F
应收补贴款 Allowance receivable ?@9kVB*|
其他应收款 Other debtors b .k
J&c
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8uoFV=bj\
其他流动资产 Other current assets >9W ;u`
物资采购 Purchase Q3#-q>;7
原材料 Raw materials Nt#zr]Fz
包装物 Packing materials sk!v!^\_r
低值易耗品 Low value consumbles [~bfM6Jw
材料成本差异 Material cost difference e*uaxh+7
自制半成品 Self-manufactured goods SsDz>PP
库存商品 Finished goods $}<+~JpGfP
商品进销差价 Difference between purchase & sales of commodities QBa1c-Y
委托加工物资 Consigned processiong material %4U;Rdq&Ud
委托代销商品 Consignment-out w[z^B&
受托代销商品 Consignment-in p5^,3&
分期收款发出商品 Goods on instalment sales *L8Pj`zR
存货跌价准备 Provision for obsolete stocks 2%N$Y]
待摊费用 Prepaid expenses :W,6zv(..u
待处理流动资产损益 Unsettled G/L on current assets Vb06z3"r
待处理固定资产损益 Unsettled G/L on fixed assets V\@h<%{^%7
委托贷款-本金 Consignment loan - principle gd[jYej'RP
委托贷款-利息 Consignment loan - interest D;)Tm|XizW
委托贷款-减值准备 Consignment loan - provision S#qd#Zk|Y
固定资产-房屋建筑物 Fixed assets - Buildings xA]CtB*o7
固定资产-机器设备 Fixed assets - Plant and machinery *52*IRH
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \`o+Le+%
固定资产-运输设备 Fixed assets - Automobiles I,vy__sZ
累计折旧 Accumulated depreciation $ud5bT{
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固定资产减值准备 Impairment of fixed assets AJSe +1
工程物资-专用材料 Project material - specific materials oD_je~b)
工程物资-专用设备 Project material - specific equipment jcQ{,9
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工程物资-预付大型设备款 Project material - prepaid for equipment ;rpjXP
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production T%K(opISc(
在建工程 Construction in progress bC?uyo"
在建工程减值准备 Impairment of construction in progress -;'8#"{`^
固定资产清理 Disposal of fixed assets &TE=$a:d&
无形资产-专利权 Intangible assets - patent STs~GOm-
无形资产-非专利技术 Intangible assets - industrial property and know-how }pj>BK>
无形资产-商标权 Intangible assets - trademark rights vrdlI^
无形资产-土地使用权 Intangible assets - land use rights @HJ&"72$<
无形资产-商誉 Intangible assets - goodwill bT}P":*y
无形资产减值准备 Impairment of intangible assets B2VC:T
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长期待摊费用 Deferred assets M(x5D;d
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未确认融资费用 Unrecognized finance fees `?{QCBVj
其他长期资产 Other long term assets WV!qG6\W
递延税款借项 Deferred assets debits g5R2a7
应付票据 Notes payable r#*kx# "
应付帐款 Trade creditors M
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预收帐款 Adanvances from customers @
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代销商品款 Consignment-in payables S*],18z?
其他应交款 Other payable to government _)Q)tOW
其他应付款 Other creditors w"$CV@AJ
应付股利 Proposed dividends ^ruS
待转资产价值 Donated assets U .hV1
预计负债 Accrued liabilities :L&Bbw(
应付短期债券 Short-term debentures payable UA/Q3)
其他流动负债 Other current liabilities rOw""mE
预提费用 Accrued expenses DCM,|FE
应付工资 Payroll payable ;rJR+wpNa
应付福利费 Welfare payable fLL_{o0T
短期借款-抵押借款 Bank loans - Short term - pledged gxpR#/(E~
短期借款-信用借款 Bank loans - Short term - credit x)l}d3
短期借款-担保借款 Bank loans - Short term - guaranteed $'dJ+@
一年内到期长期借款 Long term loans due within one year <~t38|Ff@
一年内到期长期应付款 Long term payable due within one year Oga0CR_
长期借款 Bank loans - Long term CE-ySIa
应付债券-债券面值 Bond payable - Par value q$e2x=?
应付债券-债券溢价 Bond payable - Excess 2]5dSXD
应付债券-债券折价 Bond payable - Discount iU{bPyz,
应付债券-应计利息 Bond payable - Accrued interest 9kL'"0c
长期应付款 Long term payable +I#4+0f
专项应付款 Specific payable z+F
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其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax CFAz/x@%
应交税金-增值税 Tax payable - VAT -X5rGp++
应交税金-营业税 Tax payable - business tax !YSAQi
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应交税金-消费税 Tax payable - consumable tax 12DMb9_rp
应交税金-其他 Tax payable - others mb~w .~%
递延税款贷项 Deferred taxation credit bwUsE U 0
股本 Share capital GrjL9+|x
已归还投资 Investment returned TAlpy$
利润分配-其他转入 Profit appropriation - other transfer in OaRtGJnR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5:E7nqsNhq
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?dlQE,hB$
利润分配-提取储备基金 Profit appropriation - reserve fund DtG><g}[]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund LF* 7;a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =\`g<0
利润分配-利润归还投资 Profit appropriation - return investment by profit He^+>XIam
利润分配-应付优先股股利 Profit appropriation - preference shares dividends EC$wi|i
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *5 ]fjh{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J/8aDr(+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /Z HuT=j1
期初未分配利润 Retained earnings, beginning of the year D{I^_~-\5
资本公积-股本溢价 Capital surplus - share premium 'W usEME
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2+
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资本公积-接受现金捐赠 Capital surplus - cash donation iJIPH>UMX
资本公积-股权投资准备 Capital surplus - investment reserve U0t/(Jyg
资本公积-拨款转入 Capital surplus - subsidiary P}N%**>`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation RzQ1Wq
资本公积-其他 Capital surplus - others sy+1xnz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HE(|x1C)j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Brr{iBz*"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v>YdPQky
盈余公积-储备基金 Surplus reserve - reserve fund <iunDL0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |4aV~n[>#
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q
,30
主营业务收入 Sales 7kx)/Rw\B
主营业务成本 Cost of sales ]WR+>)ERb
主营业务税金及附加 Sales tax ;0O3b
营业费用 Operating expenses trnjOm
管理费用 General and administrative expenses 4]A2Jl
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财务费用 Financial expenses xK 9"t;!C&
投资收益 Investment income L0ig%
其他业务收入 Other operating income %&5 !vK
营业外收入 Non-operating income @B
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补贴收入 Subsidy income t%ye:
其他业务支出 Other operating expenses /9 NQ u
营业外支出 Non-operating expenses 7tMV*{+Z
所得税 Income tax evNo(U\C
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