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 。 ,`U'q|b
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现金 Cash in hand VPUm4%?p$
银行存款 Cash in bank x2Dg92
其他货币资金-外埠存款Other monetary assets - cash in other cities B<!WAw+
其他货币资金-银行本票 Other monetary assets - cashier‘s check ]Nb~-)t%B
其他货币资金-银行汇票 Other monetary assets - bank draft ;C~:C^Q\H
其他货币资金-信用卡 Other monetary assets - credit cards k@9CDwh*s
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment +.IncY8C$
短期投资-股票投资 Investments - Short term - stocks I2e@_[
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短期投资-债券投资 Investments - Short term - bonds !xz{X ?
短期投资-基金投资 Investments - Short term - funds `+ 5,=S
短期投资-其他投资 Investments - Short term - others ?.6fVSa
短期投资跌价准备 Provision for short-term investment p$}1V2h;
长期股权投资-股票投资 Long term equity investment - stocks YTV|]xpR
长期股权投资-其他股权投资 Long term equity investment - others I@l }%L
长期债券投资-债券投资 Long term securities investemnt - bonds y /OPN<=*
长期债券投资-其他债权投资 Long term securities investment - others /<)kI(gf
长期投资减值准备 Provision for long-term investment ~zyD=jxP9
应收票据 Notes receivable v<V9Z
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应收股利 Dividends receivable )|IMhB+4
应收利息 Interest receivable \) vI-
应收帐款 Trade debtors VD+y4t'
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors LNI]IITx/
预付帐款 Prepayment ?vV&tqnx%
应收补贴款 Allowance receivable JXk<t5@D
其他应收款 Other debtors BiD}C
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors f<Xi/(
其他流动资产 Other current assets DW0UcLO
物资采购 Purchase qExmf%q:q
原材料 Raw materials `Uy4> ?
包装物 Packing materials <XH,kI(%
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference ghDOz
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自制半成品 Self-manufactured goods w/Y6m.i1
库存商品 Finished goods 'h{| ]
商品进销差价 Difference between purchase & sales of commodities f~v@;/HL
委托加工物资 Consigned processiong material |$sMzPCxOk
委托代销商品 Consignment-out #uCE0}N@
受托代销商品 Consignment-in xOBzT&
分期收款发出商品 Goods on instalment sales *S] K@g
存货跌价准备 Provision for obsolete stocks 5<mGG;F
待摊费用 Prepaid expenses %TS8 9/
待处理流动资产损益 Unsettled G/L on current assets K&UTs$_cI
待处理固定资产损益 Unsettled G/L on fixed assets mH5[(?
委托贷款-本金 Consignment loan - principle (cdtUE8
委托贷款-利息 Consignment loan - interest d <Rv~F@
委托贷款-减值准备 Consignment loan - provision v)-:0f
固定资产-房屋建筑物 Fixed assets - Buildings QRAw#
固定资产-机器设备 Fixed assets - Plant and machinery Is#w=s}2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures l@<yC-Xd
固定资产-运输设备 Fixed assets - Automobiles } DQ KfS
累计折旧 Accumulated depreciation B|.8+Q
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 q.Vcb!*$
工程物资-专用设备 Project material - specific equipment 7$|L%Sk
工程物资-预付大型设备款 Project material - prepaid for equipment ]97`=,OUg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress -efB8)A
在建工程减值准备 Impairment of construction in progress Nk@a g)
固定资产清理 Disposal of fixed assets uH=^ILN.
无形资产-专利权 Intangible assets - patent UY`U[#
无形资产-非专利技术 Intangible assets - industrial property and know-how OVhtU+r
无形资产-商标权 Intangible assets - trademark rights ]n (:X
无形资产-土地使用权 Intangible assets - land use rights b,o@m
无形资产-商誉 Intangible assets - goodwill 2/.I6IbL
无形资产减值准备 Impairment of intangible assets 8|H^u6+yz
长期待摊费用 Deferred assets z<z\)
未确认融资费用 Unrecognized finance fees V;%DS)-
其他长期资产 Other long term assets j6r.HYX!
递延税款借项 Deferred assets debits C ehz]C
应付票据 Notes payable {aVL3QU
应付帐款 Trade creditors '1[Bbs
预收帐款 Adanvances from customers Yb
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代销商品款 Consignment-in payables U[WR?J4~LX
其他应交款 Other payable to government bbAJ5EqL
其他应付款 Other creditors jp viX#\S_
应付股利 Proposed dividends ?*: mR|=
待转资产价值 Donated assets /Lt Lu
预计负债 Accrued liabilities +RN|ZG&
应付短期债券 Short-term debentures payable Nx^r&pr
其他流动负债 Other current liabilities GZk{tTv
预提费用 Accrued expenses 4}MZB*);0
应付工资 Payroll payable 3Q_L6Wj~
应付福利费 Welfare payable HYWKx><
短期借款-抵押借款 Bank loans - Short term - pledged ,BuEX#ZaBl
短期借款-信用借款 Bank loans - Short term - credit :iVEm9pB)
短期借款-担保借款 Bank loans - Short term - guaranteed o%V%@q H
一年内到期长期借款 Long term loans due within one year z57|9$h}w
一年内到期长期应付款 Long term payable due within one year mmx;Vt$i
长期借款 Bank loans - Long term 8>l#F<@5
应付债券-债券面值 Bond payable - Par value Y.
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应付债券-债券溢价 Bond payable - Excess gaa;PX
应付债券-债券折价 Bond payable - Discount GjGt'
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应付债券-应计利息 Bond payable - Accrued interest mCQn '{)
长期应付款 Long term payable /FW{>N1
专项应付款 Specific payable Kta7xtu
其他长期负债 Other long term liabilities #5/.n.X"
应交税金-所得税 Tax payable - income tax OF/DI)j3
应交税金-增值税 Tax payable - VAT z4iZE*ZS
应交税金-营业税 Tax payable - business tax 2j(]Bt:
应交税金-消费税 Tax payable - consumable tax c</u]TD
应交税金-其他 Tax payable - others (J,^)!g7
递延税款贷项 Deferred taxation credit =BNS3W6
股本 Share capital /%9CR'%*c
已归还投资 Investment returned 6}S1um4 F
利润分配-其他转入 Profit appropriation - other transfer in ITf,
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HA W57N
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -lNT"9
利润分配-提取储备基金 Profit appropriation - reserve fund R#w9%+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DP<[Uz&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund PS3%V_2
利润分配-利润归还投资 Profit appropriation - return investment by profit D
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends fx`o
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R7
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y*q_>kps"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /C"?Y'
期初未分配利润 Retained earnings, beginning of the year g W(7jFl
资本公积-股本溢价 Capital surplus - share premium B`1"4[{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +PGtO9}B
资本公积-接受现金捐赠 Capital surplus - cash donation zy!mP
资本公积-股权投资准备 Capital surplus - investment reserve [H&Z /.{F
资本公积-拨款转入 Capital surplus - subsidiary ]<B@g($
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cW*p}hD
资本公积-其他 Capital surplus - others 9]^ CDL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &yt
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _8eN^oc%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LYvjqNC&4
盈余公积-储备基金 Surplus reserve - reserve fund $`O%bsj
X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund VGtKW kVH
盈余公积-利润归还投资 Surplus reserve - reture investment by investment vh"> Z4
主营业务收入 Sales @h$4M t7N
主营业务成本 Cost of sales l
S m7i
主营业务税金及附加 Sales tax ;&8
营业费用 Operating expenses ZuIw4u(9
管理费用 General and administrative expenses #mK?K
财务费用 Financial expenses U~1jmxE
投资收益 Investment income rbD}fUg
其他业务收入 Other operating income oGa
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营业外收入 Non-operating income ->29Tns
补贴收入 Subsidy income _(.,<R5
其他业务支出 Other operating expenses yB~`A>~M
营业外支出 Non-operating expenses $b=4_UroS
所得税 Income tax uBXl ltU
Mu?hB{o1