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 。 KsZ@kTs
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现金 Cash in hand dBsRm{aS
银行存款 Cash in bank :P HUsy
其他货币资金-外埠存款Other monetary assets - cash in other cities ys:1Z\$P
其他货币资金-银行本票 Other monetary assets - cashier‘s check N'htcC
其他货币资金-银行汇票 Other monetary assets - bank draft 8}Fw%;Cb
其他货币资金-信用卡 Other monetary assets - credit cards ~GAlNIv]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit F">Nrj-bs
其他货币资金-存出投资款 Other monetary assets - cash for investment =PI^X\if88
短期投资-股票投资 Investments - Short term - stocks [8{_i?wY
短期投资-债券投资 Investments - Short term - bonds #8P#^v]H
短期投资-基金投资 Investments - Short term - funds &8pCHGmV)
短期投资-其他投资 Investments - Short term - others )e@01l
短期投资跌价准备 Provision for short-term investment 4x=V|"
长期股权投资-股票投资 Long term equity investment - stocks XYz,NpK
长期股权投资-其他股权投资 Long term equity investment - others nh _DEPMq
长期债券投资-债券投资 Long term securities investemnt - bonds xC=
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长期债券投资-其他债权投资 Long term securities investment - others r)) $XM
长期投资减值准备 Provision for long-term investment le
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应收票据 Notes receivable !%SdTaC{T
应收股利 Dividends receivable 3?a0
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应收利息 Interest receivable 9:bh3@r/
应收帐款 Trade debtors $q4 XcIX 7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors M!;`(_2
预付帐款 Prepayment } S'I
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应收补贴款 Allowance receivable E
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其他应收款 Other debtors s:-8 Z\,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;u4@iN}p
其他流动资产 Other current assets Z"teZ0H
物资采购 Purchase DLwC5Iir
原材料 Raw materials QO1A976o
包装物 Packing materials C:
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低值易耗品 Low value consumbles 4d{"S02h
材料成本差异 Material cost difference I!C(K^
自制半成品 Self-manufactured goods U08<V:~
库存商品 Finished goods _ Yb
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商品进销差价 Difference between purchase & sales of commodities :F!dTD$
委托加工物资 Consigned processiong material ):|G
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委托代销商品 Consignment-out l%-67(
受托代销商品 Consignment-in V0SW 5
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分期收款发出商品 Goods on instalment sales T! &[
存货跌价准备 Provision for obsolete stocks 0 .6X{kO
待摊费用 Prepaid expenses `dG.L
待处理流动资产损益 Unsettled G/L on current assets pIU#c&%<9
待处理固定资产损益 Unsettled G/L on fixed assets EOd.Tyb!/
委托贷款-本金 Consignment loan - principle C,sD?PcSi+
委托贷款-利息 Consignment loan - interest i_oro"%yL
委托贷款-减值准备 Consignment loan - provision 4)x3!Ol
固定资产-房屋建筑物 Fixed assets - Buildings F^ %{
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固定资产-机器设备 Fixed assets - Plant and machinery ?~]1Gd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0-;DN:>
固定资产-运输设备 Fixed assets - Automobiles #cSw"A
累计折旧 Accumulated depreciation o{S}e!Vb
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials ~PU1vbv9T
工程物资-专用设备 Project material - specific equipment $ ufSNx(F
工程物资-预付大型设备款 Project material - prepaid for equipment jm#F*F vL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production H3UX{|[
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress Pq[0vZ_}dN
固定资产清理 Disposal of fixed assets $v?! 6:
无形资产-专利权 Intangible assets - patent q N[\J7Pz9
无形资产-非专利技术 Intangible assets - industrial property and know-how LX(iuf+l
无形资产-商标权 Intangible assets - trademark rights aPY>fy^8D
无形资产-土地使用权 Intangible assets - land use rights $BR=IYby
无形资产-商誉 Intangible assets - goodwill `a/PIc"
无形资产减值准备 Impairment of intangible assets M<M#<kD
长期待摊费用 Deferred assets Z;"4$@|qE
未确认融资费用 Unrecognized finance fees N%n1>!X)!
其他长期资产 Other long term assets IgHs&=
递延税款借项 Deferred assets debits 2]_4&mU
应付票据 Notes payable }]n>A
应付帐款 Trade creditors rlUdAa3
预收帐款 Adanvances from customers @gu77^='
代销商品款 Consignment-in payables C-:SQf
其他应交款 Other payable to government yp^[]Mz=
其他应付款 Other creditors Yt O@n@1
应付股利 Proposed dividends E{+c*sz
待转资产价值 Donated assets N
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预计负债 Accrued liabilities >zfZw"mEP
应付短期债券 Short-term debentures payable **w*hd]
其他流动负债 Other current liabilities sBuq
预提费用 Accrued expenses 5u
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应付工资 Payroll payable Ls$g-k%c@Q
应付福利费 Welfare payable vhE}{ED
短期借款-抵押借款 Bank loans - Short term - pledged t7*H8
短期借款-信用借款 Bank loans - Short term - credit 28UL
短期借款-担保借款 Bank loans - Short term - guaranteed v,!Y=8~9
一年内到期长期借款 Long term loans due within one year iEJQ#5))0
一年内到期长期应付款 Long term payable due within one year :)+@qxTy
长期借款 Bank loans - Long term QE{;M
应付债券-债券面值 Bond payable - Par value 3<UDVt@0
应付债券-债券溢价 Bond payable - Excess >m_p\$_
应付债券-债券折价 Bond payable - Discount [WO%rO^p
应付债券-应计利息 Bond payable - Accrued interest eB/hyC1
长期应付款 Long term payable Z9
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专项应付款 Specific payable qqom$H<
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 hOrk^iYN=
应交税金-增值税 Tax payable - VAT +N(YR3
应交税金-营业税 Tax payable - business tax ]\9B?W(#
应交税金-消费税 Tax payable - consumable tax hO<w]jV,
应交税金-其他 Tax payable - others .5[LQR
递延税款贷项 Deferred taxation credit SU#P.y18%
股本 Share capital [nPzhXs
已归还投资 Investment returned lJ>QTZH!wW
利润分配-其他转入 Profit appropriation - other transfer in g`5`KU|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :'=~/GR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @#ho(_U8
利润分配-提取储备基金 Profit appropriation - reserve fund {, *Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TLL[F;uZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \,cKt_{ u
利润分配-利润归还投资 Profit appropriation - return investment by profit ^* /v,+01f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends LN3dp?;_{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 84oW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |>o0d~s
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PHiX:0zT
期初未分配利润 Retained earnings, beginning of the year :Z]+Z_9p
资本公积-股本溢价 Capital surplus - share premium lTOM/^L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fF-\TW
资本公积-接受现金捐赠 Capital surplus - cash donation 5vh"PlK`s
资本公积-股权投资准备 Capital surplus - investment reserve i>if93mpj
资本公积-拨款转入 Capital surplus - subsidiary ";Ig%]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t ]I(98pY
资本公积-其他 Capital surplus - others f$S
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I9G*iu=U
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xx<&6
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve a^}P_hg}-
盈余公积-储备基金 Surplus reserve - reserve fund Sp$x%p0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m[Ac'la
盈余公积-利润归还投资 Surplus reserve - reture investment by investment a$ ! {Tob2
主营业务收入 Sales r dG2| Tp
主营业务成本 Cost of sales Gv+Tg/
主营业务税金及附加 Sales tax F+y`4>x
营业费用 Operating expenses N5an9r&z(1
管理费用 General and administrative expenses .lF\b A|
财务费用 Financial expenses 6RT0\^X*:
投资收益 Investment income aaD$'Y,<>B
其他业务收入 Other operating income r5qx! >
营业外收入 Non-operating income $Ex 9
补贴收入 Subsidy income H{A| ~V)
其他业务支出 Other operating expenses <pl2
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营业外支出 Non-operating expenses *I1W+W`G
所得税 Income tax a4CNPf<$
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