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 。 u6pfc'GG g
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现金 Cash in hand >w}5\4j
银行存款 Cash in bank $!Pm*s
其他货币资金-外埠存款Other monetary assets - cash in other cities .dM|J'`g
其他货币资金-银行本票 Other monetary assets - cashier‘s check #K[UqJ+x
其他货币资金-银行汇票 Other monetary assets - bank draft 5VXI/Lw#
其他货币资金-信用卡 Other monetary assets - credit cards MeSF,*lP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ZWVN(U
其他货币资金-存出投资款 Other monetary assets - cash for investment /@!%/Kl
短期投资-股票投资 Investments - Short term - stocks HLa3lUo
短期投资-债券投资 Investments - Short term - bonds SBNeN]
短期投资-基金投资 Investments - Short term - funds H f
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短期投资-其他投资 Investments - Short term - others c[h{C!d1
短期投资跌价准备 Provision for short-term investment Ns*&;x9
长期股权投资-股票投资 Long term equity investment - stocks Rb8wq.LqD
长期股权投资-其他股权投资 Long term equity investment - others j-
% vLL/
长期债券投资-债券投资 Long term securities investemnt - bonds O8 \dMb
长期债券投资-其他债权投资 Long term securities investment - others 63EwV p/|
长期投资减值准备 Provision for long-term investment I1Jo 8s
应收票据 Notes receivable @Z fQ)q\
应收股利 Dividends receivable Vo@gxC,
应收利息 Interest receivable Wvg+5Q
应收帐款 Trade debtors .w .`1
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors bJ$6[H-:
预付帐款 Prepayment " G&S`8
应收补贴款 Allowance receivable zP
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其他应收款 Other debtors GO|1O|?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -{^I T`
其他流动资产 Other current assets ?
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物资采购 Purchase d[p-zn.
原材料 Raw materials dE`a1H%
包装物 Packing materials %+=y!
低值易耗品 Low value consumbles YEg(QOn3Q
材料成本差异 Material cost difference `~0^fSww
自制半成品 Self-manufactured goods 1hz:AUH
库存商品 Finished goods ,k,RXgQ
商品进销差价 Difference between purchase & sales of commodities TVVr<r
委托加工物资 Consigned processiong material t,f)!D$
委托代销商品 Consignment-out 5 }pn5iI
受托代销商品 Consignment-in }u>F}mU
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分期收款发出商品 Goods on instalment sales
n B5 :X
存货跌价准备 Provision for obsolete stocks YEbB3N
待摊费用 Prepaid expenses '
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待处理流动资产损益 Unsettled G/L on current assets G~ldU:
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待处理固定资产损益 Unsettled G/L on fixed assets ?3#W7sF
委托贷款-本金 Consignment loan - principle 74h[YyVi
委托贷款-利息 Consignment loan - interest -Tzp;o
委托贷款-减值准备 Consignment loan - provision S m%\,/3
固定资产-房屋建筑物 Fixed assets - Buildings }^}fx [
固定资产-机器设备 Fixed assets - Plant and machinery v}Gpw6
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {1<XOp#b
固定资产-运输设备 Fixed assets - Automobiles w6PKr^
累计折旧 Accumulated depreciation G<5i %@
固定资产减值准备 Impairment of fixed assets l\?HeVk^
工程物资-专用材料 Project material - specific materials Zgw;AY.R>
工程物资-专用设备 Project material - specific equipment T~238C{vh
工程物资-预付大型设备款 Project material - prepaid for equipment
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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 :3uC
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在建工程 Construction in progress &EELq"5K
在建工程减值准备 Impairment of construction in progress iq25|{1$
固定资产清理 Disposal of fixed assets THQd`Lj
无形资产-专利权 Intangible assets - patent ]d}h`!:
无形资产-非专利技术 Intangible assets - industrial property and know-how 7l
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无形资产-商标权 Intangible assets - trademark rights \hm;p
无形资产-土地使用权 Intangible assets - land use rights ="k9
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无形资产-商誉 Intangible assets - goodwill ,t2yw
无形资产减值准备 Impairment of intangible assets \o&\r)FX
长期待摊费用 Deferred assets sULCYiT|Hn
未确认融资费用 Unrecognized finance fees #[Z1W8e
其他长期资产 Other long term assets CJDnHuozc
递延税款借项 Deferred assets debits S\,~6]^T
应付票据 Notes payable e%Sw
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应付帐款 Trade creditors P0Q]Ds|
预收帐款 Adanvances from customers .nN>Ipv
代销商品款 Consignment-in payables 4TPAD)C
其他应交款 Other payable to government lj U|9|v
其他应付款 Other creditors 5i<E AKL
应付股利 Proposed dividends E`"<t:RzF
待转资产价值 Donated assets 3:S>MFRn.3
预计负债 Accrued liabilities H}nPaw]G
应付短期债券 Short-term debentures payable (oftq!X2
其他流动负债 Other current liabilities w%3R[Kdzk
预提费用 Accrued expenses )jS9p~FS
应付工资 Payroll payable Q^B !^_M
应付福利费 Welfare payable XBm
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短期借款-抵押借款 Bank loans - Short term - pledged *-zOQ=Y
短期借款-信用借款 Bank loans - Short term - credit <kmH^viX
短期借款-担保借款 Bank loans - Short term - guaranteed KKCzq
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一年内到期长期借款 Long term loans due within one year e"){B
一年内到期长期应付款 Long term payable due within one year %u)niY-g
长期借款 Bank loans - Long term Y]9AC
应付债券-债券面值 Bond payable - Par value hB!>*AsG
应付债券-债券溢价 Bond payable - Excess >" z$p@7
应付债券-债券折价 Bond payable - Discount y5p)z"
应付债券-应计利息 Bond payable - Accrued interest 0m,3''Q5lO
长期应付款 Long term payable J%:D%=9 )
专项应付款 Specific payable ik;
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其他长期负债 Other long term liabilities Im<i.a
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应交税金-所得税 Tax payable - income tax mBQp#-1\
应交税金-增值税 Tax payable - VAT g5\EVcHkz
应交税金-营业税 Tax payable - business tax :Sd"~\N+
应交税金-消费税 Tax payable - consumable tax ~+HZQv3Y
应交税金-其他 Tax payable - others @[s+5_9nk
递延税款贷项 Deferred taxation credit >k)zd-
股本 Share capital
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已归还投资 Investment returned (L2:|1P
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利润分配-其他转入 Profit appropriation - other transfer in IHrG!owf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T2%{pcdV/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve hd'JXKMy
利润分配-提取储备基金 Profit appropriation - reserve fund v5/2-<6x
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l>J>?b=x"[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :
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利润分配-利润归还投资 Profit appropriation - return investment by profit [%1 87dz:D
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0&W*U{0F\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )M:pg%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SXJ]()L?[v
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .O1Kwu
期初未分配利润 Retained earnings, beginning of the year MIn6p
资本公积-股本溢价 Capital surplus - share premium mT3'kUZ}]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #K4lnC2qz
资本公积-接受现金捐赠 Capital surplus - cash donation jW!x!8=
资本公积-股权投资准备 Capital surplus - investment reserve ITmW/Im5
资本公积-拨款转入 Capital surplus - subsidiary U~}
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation S*D Bzl
资本公积-其他 Capital surplus - others / Ml d.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p?#%G`dm
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `;R
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盈余公积-储备基金 Surplus reserve - reserve fund -IP 3I
盈余公积-企业发展基金 Surplus reserve - enterprise development fund GQvJj4LJp
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [? 1m6u;
主营业务收入 Sales M6
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主营业务成本 Cost of sales }vof| (Yh
主营业务税金及附加 Sales tax /iwL$xQQ
营业费用 Operating expenses A:JWUx
管理费用 General and administrative expenses 'C")X
财务费用 Financial expenses @XSxoUF\
投资收益 Investment income 4hLv"R.
其他业务收入 Other operating income ZBf9Upg
营业外收入 Non-operating income -AX[vTB
补贴收入 Subsidy income km[PbC
其他业务支出 Other operating expenses GO|EeM!i
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营业外支出 Non-operating expenses
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所得税 Income tax `JrvD
noLb