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 。 GCJ[x n(_
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现金 Cash in hand M/6Z,oOU
银行存款 Cash in bank *#YZm>h
其他货币资金-外埠存款Other monetary assets - cash in other cities J[<Zy^"Y;
其他货币资金-银行本票 Other monetary assets - cashier‘s check w*6b%h%ww
其他货币资金-银行汇票 Other monetary assets - bank draft {|u"I@M*O
其他货币资金-信用卡 Other monetary assets - credit cards f7a4E+}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Sy VGm@
其他货币资金-存出投资款 Other monetary assets - cash for investment c9nR&m8(+
短期投资-股票投资 Investments - Short term - stocks bqED5;d'#
短期投资-债券投资 Investments - Short term - bonds KZjh<sjX|
短期投资-基金投资 Investments - Short term - funds tQ{/9bN?P
短期投资-其他投资 Investments - Short term - others bvtpqI QZ
短期投资跌价准备 Provision for short-term investment ]zlA<w8
长期股权投资-股票投资 Long term equity investment - stocks ZHK>0>;
长期股权投资-其他股权投资 Long term equity investment - others WrGA7&!+
长期债券投资-债券投资 Long term securities investemnt - bonds dO82T3T
长期债券投资-其他债权投资 Long term securities investment - others 0<%$lr
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable F(hPF6Zx(
应收股利 Dividends receivable Zkd{EMW
应收利息 Interest receivable 9;#RzelSp
应收帐款 Trade debtors ~Y x_ 3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w6s[|i)&
预付帐款 Prepayment p{L;)WTI
应收补贴款 Allowance receivable ~`AB-0t.u
其他应收款 Other debtors ]B3](TH"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~W21%T+
其他流动资产 Other current assets `xzKRId0
物资采购 Purchase -US:a8`
原材料 Raw materials C{bxPILw
包装物 Packing materials {J==y;dK
低值易耗品 Low value consumbles kxhsDD$@p
材料成本差异 Material cost difference <
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自制半成品 Self-manufactured goods 7z$Z=cs
库存商品 Finished goods ~Y/A]N86,
商品进销差价 Difference between purchase & sales of commodities D<J'\mo
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out 2?~nA2+vm
受托代销商品 Consignment-in W p)!
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分期收款发出商品 Goods on instalment sales ipn-HUrE@
存货跌价准备 Provision for obsolete stocks NwF"Zh5eMW
待摊费用 Prepaid expenses m ~&
待处理流动资产损益 Unsettled G/L on current assets X_2N9$},
待处理固定资产损益 Unsettled G/L on fixed assets r)|~Rs!y,
委托贷款-本金 Consignment loan - principle *5PQ>d
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委托贷款-利息 Consignment loan - interest 9;L 4\
委托贷款-减值准备 Consignment loan - provision >B{qPrmI
固定资产-房屋建筑物 Fixed assets - Buildings Z^V;B _
固定资产-机器设备 Fixed assets - Plant and machinery */e$S[5
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures G^ GIHd
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固定资产-运输设备 Fixed assets - Automobiles @4;'>yr(
累计折旧 Accumulated depreciation I#MPJ@*WT
固定资产减值准备 Impairment of fixed assets dT0W8oL
工程物资-专用材料 Project material - specific materials 9Q1%+zjjMq
工程物资-专用设备 Project material - specific equipment %AO6=
工程物资-预付大型设备款 Project material - prepaid for equipment "zcAYg^U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5}G_2<G
在建工程 Construction in progress @m5J%8>k
在建工程减值准备 Impairment of construction in progress :Vxt2@p{
固定资产清理 Disposal of fixed assets 4+hNP'e
无形资产-专利权 Intangible assets - patent o:#jvi84F
无形资产-非专利技术 Intangible assets - industrial property and know-how b;VIR,2
无形资产-商标权 Intangible assets - trademark rights 9Vm
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无形资产-土地使用权 Intangible assets - land use rights ~Fb@E0 }!
无形资产-商誉 Intangible assets - goodwill k)3N0]q6
无形资产减值准备 Impairment of intangible assets \)dp
长期待摊费用 Deferred assets 9^!.!%6O$
未确认融资费用 Unrecognized finance fees ]ePg6
其他长期资产 Other long term assets _5
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递延税款借项 Deferred assets debits
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应付票据 Notes payable 1vo3aF
应付帐款 Trade creditors eA1g}ipm
预收帐款 Adanvances from customers @S3 L%lOH
代销商品款 Consignment-in payables 0cG[<\qT
其他应交款 Other payable to government G|jHic!
其他应付款 Other creditors >I
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应付股利 Proposed dividends 1T#-1n%[k(
待转资产价值 Donated assets !ldEy#"X
预计负债 Accrued liabilities 1vq2`lWpx
应付短期债券 Short-term debentures payable %/3+:}@G
其他流动负债 Other current liabilities Yuv=<V
预提费用 Accrued expenses igQzL*X
应付工资 Payroll payable C+/EPPi
应付福利费 Welfare payable N[Xm5J
短期借款-抵押借款 Bank loans - Short term - pledged m u9,vH
短期借款-信用借款 Bank loans - Short term - credit gN}$$vS
短期借款-担保借款 Bank loans - Short term - guaranteed gR!hN.I
一年内到期长期借款 Long term loans due within one year e r_6PV
一年内到期长期应付款 Long term payable due within one year {qHQ_
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长期借款 Bank loans - Long term ,IhQ %)l
应付债券-债券面值 Bond payable - Par value WblH}
应付债券-债券溢价 Bond payable - Excess lai@,_<GV
应付债券-债券折价 Bond payable - Discount U)'YR$2<
应付债券-应计利息 Bond payable - Accrued interest ~EmK
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长期应付款 Long term payable GOxP{d?
专项应付款 Specific payable 6/cm TT$i
其他长期负债 Other long term liabilities #q:j~4)h
应交税金-所得税 Tax payable - income tax J <z
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应交税金-增值税 Tax payable - VAT R7IFlQH%
应交税金-营业税 Tax payable - business tax nP*DZC0kE&
应交税金-消费税 Tax payable - consumable tax Lf9s'o}.R
应交税金-其他 Tax payable - others d1#lC*.Sg
递延税款贷项 Deferred taxation credit ozsd6&z5l
股本 Share capital +ase>'<N#
已归还投资 Investment returned 9=}#.W3.
利润分配-其他转入 Profit appropriation - other transfer in F
lVG, Z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O)^F z:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #.u&2eyqQ
利润分配-提取储备基金 Profit appropriation - reserve fund S'RRe84C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund . ?#Q(eLj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B[mZQ&Gz`a
利润分配-利润归还投资 Profit appropriation - return investment by profit <,O|fY%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gGNo!'o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !]R>D{""
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +mG"m hF
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,r3`u2)
期初未分配利润 Retained earnings, beginning of the year Y|mtQE?c
资本公积-股本溢价 Capital surplus - share premium ;ZJ. 7t'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _H U>T
资本公积-接受现金捐赠 Capital surplus - cash donation IHW s<U
资本公积-股权投资准备 Capital surplus - investment reserve dgQ<>+9]6
资本公积-拨款转入 Capital surplus - subsidiary L7lpOy4k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lw8t#_P
资本公积-其他 Capital surplus - others w:I!{iX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QX?moW6UW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve BV<_1WT}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p}~Sgi
盈余公积-储备基金 Surplus reserve - reserve fund F +5
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund DQObHB8L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mb_6f:Qh3
主营业务收入 Sales %*q^i}5)E
主营业务成本 Cost of sales V,B
ol(wY
主营业务税金及附加 Sales tax T
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营业费用 Operating expenses .,VLQbtg
管理费用 General and administrative expenses Md9y:)P@Y
财务费用 Financial expenses L8E4|F}
投资收益 Investment income q+qF;7dN@
其他业务收入 Other operating income iqoMQ7%
营业外收入 Non-operating income `}ZtK574
补贴收入 Subsidy income 4<<eqxI$|
其他业务支出 Other operating expenses BC#`S&R
营业外支出 Non-operating expenses J10 /pS
所得税 Income tax /V/)A\g
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