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 。 p'k
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现金 Cash in hand X2YOD2<v
银行存款 Cash in bank %:?QE
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其他货币资金-外埠存款Other monetary assets - cash in other cities /*^|5>-`i1
其他货币资金-银行本票 Other monetary assets - cashier‘s check !cwVJe
其他货币资金-银行汇票 Other monetary assets - bank draft Z<<gz[$+p
其他货币资金-信用卡 Other monetary assets - credit cards =Zy!',,d,9
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oD@jtd>b%
其他货币资金-存出投资款 Other monetary assets - cash for investment C}'="g^=sl
短期投资-股票投资 Investments - Short term - stocks HbfB[%
短期投资-债券投资 Investments - Short term - bonds O
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短期投资-基金投资 Investments - Short term - funds 'a^tL[rLP1
短期投资-其他投资 Investments - Short term - others 8G] m7Z
短期投资跌价准备 Provision for short-term investment Z[S+L"0
长期股权投资-股票投资 Long term equity investment - stocks TeCpT2!5j
长期股权投资-其他股权投资 Long term equity investment - others zn1Rou]6
长期债券投资-债券投资 Long term securities investemnt - bonds S!W/K!wf
长期债券投资-其他债权投资 Long term securities investment - others \N , ' +
长期投资减值准备 Provision for long-term investment :yjK*"T|OD
应收票据 Notes receivable 2\B9o `Y
应收股利 Dividends receivable xe
vP2pYG:
应收利息 Interest receivable kseJm+Hc
应收帐款 Trade debtors dHF$T33It
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R 0HVLQI
预付帐款 Prepayment m<"fRT!Y
应收补贴款 Allowance receivable PFy;qk
其他应收款 Other debtors S5u#g`I]
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors yPh2P5}H>
其他流动资产 Other current assets 2qMsa>~
物资采购 Purchase L2.`1Aag
原材料 Raw materials ;GFB@I@
包装物 Packing materials A
a} o*
低值易耗品 Low value consumbles _<RR`
材料成本差异 Material cost difference !FO^:V<|5
自制半成品 Self-manufactured goods apD=>O
库存商品 Finished goods /dJ)TW(Ir
商品进销差价 Difference between purchase & sales of commodities Dnm.!L8
委托加工物资 Consigned processiong material "E)++\JL
委托代销商品 Consignment-out oA;Ty7s
受托代销商品 Consignment-in 795Jwv
分期收款发出商品 Goods on instalment sales X0Z-1bs
存货跌价准备 Provision for obsolete stocks ~/jxB)t
待摊费用 Prepaid expenses O< tnM<"(
待处理流动资产损益 Unsettled G/L on current assets 4!~
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待处理固定资产损益 Unsettled G/L on fixed assets }{wTlR.]
委托贷款-本金 Consignment loan - principle H8-D'q>R
委托贷款-利息 Consignment loan - interest {
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委托贷款-减值准备 Consignment loan - provision 7}'A)C>J;
固定资产-房屋建筑物 Fixed assets - Buildings &H4uvJ_<
固定资产-机器设备 Fixed assets - Plant and machinery !q$&JZY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \YlF>{LVe
固定资产-运输设备 Fixed assets - Automobiles S}w.#tyEn
累计折旧 Accumulated depreciation C?6
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固定资产减值准备 Impairment of fixed assets nRXSW&V"m
工程物资-专用材料 Project material - specific materials
y^!E "
工程物资-专用设备 Project material - specific equipment `o_fUOe8a
工程物资-预付大型设备款 Project material - prepaid for equipment tSb?
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @UpC{M--Wr
在建工程 Construction in progress yD[zzEuQ
在建工程减值准备 Impairment of construction in progress LGo2^Xx
固定资产清理 Disposal of fixed assets 50`iCD
无形资产-专利权 Intangible assets - patent pdi=6<?bd
无形资产-非专利技术 Intangible assets - industrial property and know-how S0N2rU
无形资产-商标权 Intangible assets - trademark rights S?Bc~y
无形资产-土地使用权 Intangible assets - land use rights OHHNWg_5
无形资产-商誉 Intangible assets - goodwill U
EEBWz H
无形资产减值准备 Impairment of intangible assets v;fJM5PA
长期待摊费用 Deferred assets Z\|u
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未确认融资费用 Unrecognized finance fees #5y9L
其他长期资产 Other long term assets 3"'# |6O9
递延税款借项 Deferred assets debits ntj`+7mw
应付票据 Notes payable i!Dh&XT
应付帐款 Trade creditors my\o P(e\
预收帐款 Adanvances from customers ;V(H7
ZM
代销商品款 Consignment-in payables -v;n"Zy1
其他应交款 Other payable to government a1g6}
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其他应付款 Other creditors c{mKra
应付股利 Proposed dividends msc 1^2
待转资产价值 Donated assets C{UF~
预计负债 Accrued liabilities Q(IJD4
应付短期债券 Short-term debentures payable QGH
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其他流动负债 Other current liabilities ).NcLJw_
预提费用 Accrued expenses rb:<N%*t
应付工资 Payroll payable v}F4R $
应付福利费 Welfare payable g> ~cs_N@
短期借款-抵押借款 Bank loans - Short term - pledged K,eqD<
短期借款-信用借款 Bank loans - Short term - credit *?_qE
短期借款-担保借款 Bank loans - Short term - guaranteed YVB%
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一年内到期长期借款 Long term loans due within one year ptV4s=G2
一年内到期长期应付款 Long term payable due within one year t1e4H=d>
长期借款 Bank loans - Long term \}$*}gW[}
应付债券-债券面值 Bond payable - Par value Kajkw>z
应付债券-债券溢价 Bond payable - Excess b:P\=k]8#
应付债券-债券折价 Bond payable - Discount X0y?<G1(a
应付债券-应计利息 Bond payable - Accrued interest /[a|DUoHO
长期应付款 Long term payable 6R;)
专项应付款 Specific payable R9tckRG#
其他长期负债 Other long term liabilities 0LWdJ($?
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT ta&Q4v&-
应交税金-营业税 Tax payable - business tax 9?uqQ
应交税金-消费税 Tax payable - consumable tax
6Xdtr
应交税金-其他 Tax payable - others wVgi+P
递延税款贷项 Deferred taxation credit |x &Z~y
股本 Share capital YXF#c)#
已归还投资 Investment returned {UB%(E[Mr
利润分配-其他转入 Profit appropriation - other transfer in <9ma(PFa
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o" |O
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2Sge
利润分配-提取储备基金 Profit appropriation - reserve fund f%2%T'Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X_D6eYF
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund luW
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利润分配-利润归还投资 Profit appropriation - return investment by profit ( "_Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fd4;mc1T
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6#<Ir @z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qE>i,|rP`
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 z>6.[Z(T
资本公积-股本溢价 Capital surplus - share premium 5pO]vBT
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {`a(Tl8V
资本公积-接受现金捐赠 Capital surplus - cash donation /K f L+"^|
资本公积-股权投资准备 Capital surplus - investment reserve jQ6Xr&}
资本公积-拨款转入 Capital surplus - subsidiary 9+}cE**=d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d$}&nV/A)
资本公积-其他 Capital surplus - others 8`}l\ Y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
R6 ;jY/*#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X1Qr_o-BR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ddb-@YD&+0
盈余公积-储备基金 Surplus reserve - reserve fund *\D}eBd|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C?/r;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -!l^]MU
主营业务收入 Sales +@e
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主营业务成本 Cost of sales E-^2"j>o
主营业务税金及附加 Sales tax YV-j/U{&
营业费用 Operating expenses MZ WmlJ
管理费用 General and administrative expenses $|k%@Q>
财务费用 Financial expenses ]
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投资收益 Investment income avg4K*v v
其他业务收入 Other operating income =LOk13l\"
营业外收入 Non-operating income 7SaiS_{:
补贴收入 Subsidy income )T9~8p.
其他业务支出 Other operating expenses M_Bu,<q^
营业外支出 Non-operating expenses *#zS^b n
所得税 Income tax (Ux[[
_C20 +PMO