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 。 p04+"
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现金 Cash in hand yw!`1#3.
银行存款 Cash in bank LP /4e`
其他货币资金-外埠存款Other monetary assets - cash in other cities &
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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 f*Js= hvO
其他货币资金-信用卡 Other monetary assets - credit cards Al}PJz\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit d?Cl04
其他货币资金-存出投资款 Other monetary assets - cash for investment f34&:xz2U
短期投资-股票投资 Investments - Short term - stocks gQ#T7
短期投资-债券投资 Investments - Short term - bonds f4}6$>)
短期投资-基金投资 Investments - Short term - funds =U2n"du
短期投资-其他投资 Investments - Short term - others [rU8
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短期投资跌价准备 Provision for short-term investment :`1g{8.
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长期股权投资-股票投资 Long term equity investment - stocks ypo=y/!
长期股权投资-其他股权投资 Long term equity investment - others IoOnS)
长期债券投资-债券投资 Long term securities investemnt - bonds Ms)zEy>[Ql
长期债券投资-其他债权投资 Long term securities investment - others Ya 4$7|(
长期投资减值准备 Provision for long-term investment 7
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应收票据 Notes receivable tb3fz")UC
应收股利 Dividends receivable )W|jt/
应收利息 Interest receivable : PkZ(WZ9
应收帐款 Trade debtors >/bK?yT<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors !H\GHA'DO]
预付帐款 Prepayment 38i,\@p`9$
应收补贴款 Allowance receivable
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其他应收款 Other debtors :j4
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors u_=y,~s
其他流动资产 Other current assets ~W{h-z%q
物资采购 Purchase vyGLn
原材料 Raw materials ZH_4'm!^g|
包装物 Packing materials A"iD4Q
低值易耗品 Low value consumbles N)WG~=Gi
材料成本差异 Material cost difference %= y3
自制半成品 Self-manufactured goods q.{/{9
库存商品 Finished goods \w[%n 0
商品进销差价 Difference between purchase & sales of commodities {`CWzk?
委托加工物资 Consigned processiong material 6qpV53H
委托代销商品 Consignment-out ~la04wR28
受托代销商品 Consignment-in \ZZy`/~z*7
分期收款发出商品 Goods on instalment sales |9Ks13?Ck
存货跌价准备 Provision for obsolete stocks j88sE MZ
待摊费用 Prepaid expenses z}
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待处理流动资产损益 Unsettled G/L on current assets q.km>XRk~
待处理固定资产损益 Unsettled G/L on fixed assets <OSvRWP)
委托贷款-本金 Consignment loan - principle F@roQQu
委托贷款-利息 Consignment loan - interest HW Os@!cL
委托贷款-减值准备 Consignment loan - provision wQB{K3
固定资产-房屋建筑物 Fixed assets - Buildings ?u!AHSr(
固定资产-机器设备 Fixed assets - Plant and machinery Q9tE^d+%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures u@u.N2H.%
固定资产-运输设备 Fixed assets - Automobiles 8w?\_P7QA
累计折旧 Accumulated depreciation &novkkqY
固定资产减值准备 Impairment of fixed assets X$Vz
工程物资-专用材料 Project material - specific materials rss.F3dK
工程物资-专用设备 Project material - specific equipment 9$@ g;?}Ps
工程物资-预付大型设备款 Project material - prepaid for equipment cY'To<v
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Jd"s~n<>K
在建工程 Construction in progress q'@Ei4
在建工程减值准备 Impairment of construction in progress ~U6YN_
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固定资产清理 Disposal of fixed assets YKOO(?lv
无形资产-专利权 Intangible assets - patent ?$4R <
无形资产-非专利技术 Intangible assets - industrial property and know-how #ic 2ofI
无形资产-商标权 Intangible assets - trademark rights h^ $}1[
无形资产-土地使用权 Intangible assets - land use rights qpqz. {\
无形资产-商誉 Intangible assets - goodwill H<7DcwXv
无形资产减值准备 Impairment of intangible assets s
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长期待摊费用 Deferred assets c
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未确认融资费用 Unrecognized finance fees @Qjl`SL%O^
其他长期资产 Other long term assets RXS| -_$
递延税款借项 Deferred assets debits 0W%}z}/N
应付票据 Notes payable Zbh]SF{3F
应付帐款 Trade creditors m&0BbyE.z
预收帐款 Adanvances from customers A-
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代销商品款 Consignment-in payables Q1\k`J
其他应交款 Other payable to government i)PV{3v$J
其他应付款 Other creditors *@n3>$
应付股利 Proposed dividends #Y>%Dr&
待转资产价值 Donated assets aevG<|qP
预计负债 Accrued liabilities >VUQTg
应付短期债券 Short-term debentures payable PeU
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其他流动负债 Other current liabilities }>X\"
预提费用 Accrued expenses ^~<Rz q!
应付工资 Payroll payable RR"WO
应付福利费 Welfare payable xZ=FH>Y6'
短期借款-抵押借款 Bank loans - Short term - pledged 'BdmFKy1
短期借款-信用借款 Bank loans - Short term - credit ^ lc}FN
短期借款-担保借款 Bank loans - Short term - guaranteed v&b.Q:h*'
一年内到期长期借款 Long term loans due within one year jvc?hUcLKT
一年内到期长期应付款 Long term payable due within one year 0ij~e<
长期借款 Bank loans - Long term hN:F8r+DG
应付债券-债券面值 Bond payable - Par value Q}?N4kg
应付债券-债券溢价 Bond payable - Excess OWXye4`*
应付债券-债券折价 Bond payable - Discount 6SBvn%
应付债券-应计利息 Bond payable - Accrued interest j YIV^o 0
长期应付款 Long term payable j_'rhEdLP
专项应付款 Specific payable }vUlTH
其他长期负债 Other long term liabilities H"q`k5R
应交税金-所得税 Tax payable - income tax }#W`<,*rL.
应交税金-增值税 Tax payable - VAT Jt>[]g$
应交税金-营业税 Tax payable - business tax JQ/t, v$G
应交税金-消费税 Tax payable - consumable tax j*La,iF
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit xV>iL(?
股本 Share capital =Kt9,d08x
已归还投资 Investment returned <A -(&+
利润分配-其他转入 Profit appropriation - other transfer in sE%<"h\_0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f5yux}A{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yg+IkQDf4U
利润分配-提取储备基金 Profit appropriation - reserve fund :ONuWNY
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [cQ<dVaTX
利润分配-利润归还投资 Profit appropriation - return investment by profit `zzKD2y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 42J';\)oP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gF,[u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +r-dr>&H@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wsJ%*
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期初未分配利润 Retained earnings, beginning of the year .qIy7_^
资本公积-股本溢价 Capital surplus - share premium ~C"k$;(n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G_^iR-
资本公积-接受现金捐赠 Capital surplus - cash donation 9o`7Kc/g
资本公积-股权投资准备 Capital surplus - investment reserve JIP+ !2
资本公积-拨款转入 Capital surplus - subsidiary j
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ia^%Wg7
资本公积-其他 Capital surplus - others M<Wn]}7!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o4/I1Mq
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5i4V 5N>3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AvrL9D
盈余公积-储备基金 Surplus reserve - reserve fund
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund xI@$aTGq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p2Dh3)&
主营业务收入 Sales . Z*j!{@c
主营业务成本 Cost of sales f8LrDR
主营业务税金及附加 Sales tax +^4BO`
营业费用 Operating expenses 8R\>FNk;
管理费用 General and administrative expenses /UpD$,T|^|
财务费用 Financial expenses 1tc]rC4h
投资收益 Investment income crJ7pe9
其他业务收入 Other operating income .0
s[{x
营业外收入 Non-operating income mvHh"NJ
补贴收入 Subsidy income BKC7kDK3H
其他业务支出 Other operating expenses -t@y\vZF,
营业外支出 Non-operating expenses Z;GIlgK9
所得税 Income tax G`]v_`>
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