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 。 OWjJxORB
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现金 Cash in hand 7Ey#u4Q
银行存款 Cash in bank XE3aXK'R
其他货币资金-外埠存款Other monetary assets - cash in other cities q0mOG^
其他货币资金-银行本票 Other monetary assets - cashier‘s check l3o#@sz:
其他货币资金-银行汇票 Other monetary assets - bank draft oP?YA-#nc
其他货币资金-信用卡 Other monetary assets - credit cards Z,7R;,qX
其他货币资金-信用证保证金 Other monetary assets - L/C deposit faXx4A2"
其他货币资金-存出投资款 Other monetary assets - cash for investment X&
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短期投资-股票投资 Investments - Short term - stocks A~(l{g
短期投资-债券投资 Investments - Short term - bonds zdun,`6
短期投资-基金投资 Investments - Short term - funds SjEAuRDvUz
短期投资-其他投资 Investments - Short term - others J'mDU
短期投资跌价准备 Provision for short-term investment Bvjl-$m!v
长期股权投资-股票投资 Long term equity investment - stocks &p
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长期股权投资-其他股权投资 Long term equity investment - others .ae O}^
长期债券投资-债券投资 Long term securities investemnt - bonds dj6*6qX0'^
长期债券投资-其他债权投资 Long term securities investment - others `<" m%>
长期投资减值准备 Provision for long-term investment )u ?' ;
应收票据 Notes receivable oS,I~}\kQ
应收股利 Dividends receivable R5_i15<
应收利息 Interest receivable %bXtKhg5eJ
应收帐款 Trade debtors /(C~~XP
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors C.MoKa3
预付帐款 Prepayment [ee%c Xo
应收补贴款 Allowance receivable "I-
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其他应收款 Other debtors n}-3o]ku
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors I 8
其他流动资产 Other current assets {Z;t ^:s#
物资采购 Purchase "$HbK
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原材料 Raw materials 2 -!L _W(
包装物 Packing materials }A$WO{2
低值易耗品 Low value consumbles 4B+9z^oQ
材料成本差异 Material cost difference [p r"ZQ]
自制半成品 Self-manufactured goods CR<`ZNuWz
库存商品 Finished goods O!1TthI
商品进销差价 Difference between purchase & sales of commodities xh@-g|+g
委托加工物资 Consigned processiong material $.St ej1
委托代销商品 Consignment-out 0Sl]!PZR1
受托代销商品 Consignment-in 3+7^uR$/I4
分期收款发出商品 Goods on instalment sales 1{"ll
D
存货跌价准备 Provision for obsolete stocks uv{P,]lK
待摊费用 Prepaid expenses =/Aj
待处理流动资产损益 Unsettled G/L on current assets 1m<Rw
I3s
待处理固定资产损益 Unsettled G/L on fixed assets t6N*6ld2b
委托贷款-本金 Consignment loan - principle 0Rxe~n1o
委托贷款-利息 Consignment loan - interest hm$X]H`uMX
委托贷款-减值准备 Consignment loan - provision Wa/g`}
固定资产-房屋建筑物 Fixed assets - Buildings DmqX"x%P
固定资产-机器设备 Fixed assets - Plant and machinery Doze8pn
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^S)TO}e
固定资产-运输设备 Fixed assets - Automobiles Y
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累计折旧 Accumulated depreciation V)o,1
固定资产减值准备 Impairment of fixed assets 1,y&d}GW
工程物资-专用材料 Project material - specific materials vy@rQC %9
工程物资-专用设备 Project material - specific equipment FXKF\1`(H
工程物资-预付大型设备款 Project material - prepaid for equipment 9W*+SlH@!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production gA#RM5x@
在建工程 Construction in progress )+I.|5g
在建工程减值准备 Impairment of construction in progress R_P}~l
固定资产清理 Disposal of fixed assets D.!~dyI.,$
无形资产-专利权 Intangible assets - patent X##1!
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无形资产-非专利技术 Intangible assets - industrial property and know-how }H:F< z*
无形资产-商标权 Intangible assets - trademark rights -OZ 5vH0
无形资产-土地使用权 Intangible assets - land use rights k4J8O3E
无形资产-商誉 Intangible assets - goodwill igf)Hb;5
无形资产减值准备 Impairment of intangible assets +y+"F
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长期待摊费用 Deferred assets z1OFc
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未确认融资费用 Unrecognized finance fees Y+%sBqo@
其他长期资产 Other long term assets ;d.K_P
递延税款借项 Deferred assets debits C=Fzu&N}
应付票据 Notes payable *TW=/+j
应付帐款 Trade creditors H
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预收帐款 Adanvances from customers V5}nOGV9
代销商品款 Consignment-in payables Y>."3*^
其他应交款 Other payable to government K?x,T8<aW
其他应付款 Other creditors >r/rc`Q
应付股利 Proposed dividends Rn%N&1
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待转资产价值 Donated assets f67NWFX
预计负债 Accrued liabilities R$kpiqK
应付短期债券 Short-term debentures payable ^(}58
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其他流动负债 Other current liabilities w
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预提费用 Accrued expenses wle@vCmr
应付工资 Payroll payable T70QJ=,
应付福利费 Welfare payable 6Z?j AXGSq
短期借款-抵押借款 Bank loans - Short term - pledged {Ee>n^1
短期借款-信用借款 Bank loans - Short term - credit X#a`K]!B
短期借款-担保借款 Bank loans - Short term - guaranteed _STB$cZ
一年内到期长期借款 Long term loans due within one year +Z2MIC|Ud
一年内到期长期应付款 Long term payable due within one year iyZZ}M
长期借款 Bank loans - Long term \b'xt
应付债券-债券面值 Bond payable - Par value #BK 9 k>i
应付债券-债券溢价 Bond payable - Excess 6< J
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应付债券-债券折价 Bond payable - Discount m^%|ZTrwN7
应付债券-应计利息 Bond payable - Accrued interest Thy=yz;p
长期应付款 Long term payable ?8dVH2W.
专项应付款 Specific payable 7z6b@$,
其他长期负债 Other long term liabilities k@>\LR/v
应交税金-所得税 Tax payable - income tax :Br5a34q
应交税金-增值税 Tax payable - VAT ;P &y,:<m:
应交税金-营业税 Tax payable - business tax 7x]4`#u
应交税金-消费税 Tax payable - consumable tax ,7Y-k'7Kop
应交税金-其他 Tax payable - others mAgF73,3
递延税款贷项 Deferred taxation credit rn@`yTw^
股本 Share capital X#xFFDzN
已归还投资 Investment returned
r#PMy$7L
利润分配-其他转入 Profit appropriation - other transfer in LVIAF0kX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &ej8mq"\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z.L?1V8Q1
利润分配-提取储备基金 Profit appropriation - reserve fund >t,M
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c97{Pu
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9CGNn+~YI
利润分配-利润归还投资 Profit appropriation - return investment by profit JE5
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qM4c]YIaSl
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MmPU7Nl%X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D'<VYl"/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i>L+gLW
期初未分配利润 Retained earnings, beginning of the year ,y`CRlr:
资本公积-股本溢价 Capital surplus - share premium QB!~Wh
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NE8 jC7
资本公积-接受现金捐赠 Capital surplus - cash donation 6\7ncF
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资本公积-股权投资准备 Capital surplus - investment reserve x} /,yaWZ
资本公积-拨款转入 Capital surplus - subsidiary N(6|yZ<J3M
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !2\ r LN
资本公积-其他 Capital surplus - others ?,P3)&3g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V!%jf:k
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <`X"}I3ba
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l}^3fQXI
盈余公积-储备基金 Surplus reserve - reserve fund a?}
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund ] G.%Ty
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %t=kdc0=_
主营业务收入 Sales WFR?fDtE
主营业务成本 Cost of sales >%p{38
主营业务税金及附加 Sales tax s..lK
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营业费用 Operating expenses bUV >^d
管理费用 General and administrative expenses 6h?gs"[j
财务费用 Financial expenses Ft=zzoVKg
投资收益 Investment income
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其他业务收入 Other operating income @}_WE,r
营业外收入 Non-operating income ~0$NJrUy
补贴收入 Subsidy income M}:=zcZ l
其他业务支出 Other operating expenses
OV2-8ERS
营业外支出 Non-operating expenses #&<)! YY5
所得税 Income tax cEW0;\$
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