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 。 A S`2=w
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现金 Cash in hand V+peO
银行存款 Cash in bank yI3Q |731)
其他货币资金-外埠存款Other monetary assets - cash in other cities ? 7/W>
其他货币资金-银行本票 Other monetary assets - cashier‘s check G(:s-x ig6
其他货币资金-银行汇票 Other monetary assets - bank draft ~g*Y,
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其他货币资金-信用卡 Other monetary assets - credit cards >_&~!Y.Z=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit wT
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其他货币资金-存出投资款 Other monetary assets - cash for investment y>>vGU;
短期投资-股票投资 Investments - Short term - stocks lTxY6vi
短期投资-债券投资 Investments - Short term - bonds \s.1R/TyD
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others +8Of-ZUx
短期投资跌价准备 Provision for short-term investment u+I3IdU3
长期股权投资-股票投资 Long term equity investment - stocks wCV>F-
长期股权投资-其他股权投资 Long term equity investment - others NS7@8 #C
长期债券投资-债券投资 Long term securities investemnt - bonds E}]I%fi
长期债券投资-其他债权投资 Long term securities investment - others G/NTe
长期投资减值准备 Provision for long-term investment xN e_qO
应收票据 Notes receivable >{j,+$%kp
应收股利 Dividends receivable <P+G7!KZ&
应收利息 Interest receivable f@wsSm
应收帐款 Trade debtors J
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >W>##vK
预付帐款 Prepayment "V*kOb&'*Z
应收补贴款 Allowance receivable JVD@I{
其他应收款 Other debtors x?%rx}h
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )9;
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其他流动资产 Other current assets W2}%zux
物资采购 Purchase >&$ $(Bp
原材料 Raw materials Rf)'HT
包装物 Packing materials 2>!_B\%) H
低值易耗品 Low value consumbles e*Uz#w:
材料成本差异 Material cost difference @J~lV\
自制半成品 Self-manufactured goods skk-.9
库存商品 Finished goods g0^~J2sDd
商品进销差价 Difference between purchase & sales of commodities *]{9K
委托加工物资 Consigned processiong material ^/_\etV
委托代销商品 Consignment-out }ZE
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受托代销商品 Consignment-in qWRNHUd
分期收款发出商品 Goods on instalment sales :)KTZ
存货跌价准备 Provision for obsolete stocks 1VhoJGH;C
待摊费用 Prepaid expenses uS!
35{.>
待处理流动资产损益 Unsettled G/L on current assets p{mxk)A
待处理固定资产损益 Unsettled G/L on fixed assets Z:\;R{D
委托贷款-本金 Consignment loan - principle ?RgU6/2
委托贷款-利息 Consignment loan - interest y)?W-5zL
委托贷款-减值准备 Consignment loan - provision j33P~H~
固定资产-房屋建筑物 Fixed assets - Buildings &[?u1qQ%o
固定资产-机器设备 Fixed assets - Plant and machinery v$gMLu=
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures HI"!n$p
固定资产-运输设备 Fixed assets - Automobiles Gt\
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累计折旧 Accumulated depreciation %\(y8QV
固定资产减值准备 Impairment of fixed assets }S~ysQwT
工程物资-专用材料 Project material - specific materials 4b3 F9
工程物资-专用设备 Project material - specific equipment /(hP7_]`2
工程物资-预付大型设备款 Project material - prepaid for equipment mV:RmA
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >gX0Ij#G
在建工程 Construction in progress L}e"nzTE6I
在建工程减值准备 Impairment of construction in progress `}k&HRn
固定资产清理 Disposal of fixed assets ,6EZb[;g^
无形资产-专利权 Intangible assets - patent (n":]8}
无形资产-非专利技术 Intangible assets - industrial property and know-how b*'=W"%\
无形资产-商标权 Intangible assets - trademark rights Z30z<d,j
无形资产-土地使用权 Intangible assets - land use rights \p>]G[g
无形资产-商誉 Intangible assets - goodwill 1K?
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无形资产减值准备 Impairment of intangible assets Vq .!(x
长期待摊费用 Deferred assets qrkRD*a
未确认融资费用 Unrecognized finance fees p0[,$$pM
其他长期资产 Other long term assets E&iWtwkz
递延税款借项 Deferred assets debits gCk y(4
应付票据 Notes payable 9%3 r-U=
应付帐款 Trade creditors #FQm/Q<0
预收帐款 Adanvances from customers <\}Y@g8
代销商品款 Consignment-in payables ctc`^#q
其他应交款 Other payable to government L5zG0mC8
其他应付款 Other creditors /+<%,c$n
应付股利 Proposed dividends &m%Pr
待转资产价值 Donated assets :{wsd$Qlj
预计负债 Accrued liabilities }> !"SU:d
应付短期债券 Short-term debentures payable MuFU?3ovG*
其他流动负债 Other current liabilities @R'g@+{I
预提费用 Accrued expenses T4H oSei
应付工资 Payroll payable YL9t3]
应付福利费 Welfare payable s!j(nUd/
短期借款-抵押借款 Bank loans - Short term - pledged +]S;U&vQ
短期借款-信用借款 Bank loans - Short term - credit w}U5dM`
短期借款-担保借款 Bank loans - Short term - guaranteed Cb@S </b
一年内到期长期借款 Long term loans due within one year XZep7d}
一年内到期长期应付款 Long term payable due within one year Top#u
长期借款 Bank loans - Long term !0. 5
应付债券-债券面值 Bond payable - Par value I?> -
应付债券-债券溢价 Bond payable - Excess -aH?7HV}
应付债券-债券折价 Bond payable - Discount A=qW]Im
应付债券-应计利息 Bond payable - Accrued interest S,`S
q8H
长期应付款 Long term payable a_pCjG89
专项应付款 Specific payable y1\^
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其他长期负债 Other long term liabilities t7!>5e)C}
应交税金-所得税 Tax payable - income tax LKf5r,C
应交税金-增值税 Tax payable - VAT vY0V{u?J
应交税金-营业税 Tax payable - business tax JIY ^N9_
应交税金-消费税 Tax payable - consumable tax Z'>eT)
应交税金-其他 Tax payable - others Y%CL@G60
递延税款贷项 Deferred taxation credit soqNzdTB2
股本 Share capital ]!tYrSM!
已归还投资 Investment returned @rK>yPhf
利润分配-其他转入 Profit appropriation - other transfer in vU$O{|J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <E}]t,'3
利润分配-提取储备基金 Profit appropriation - reserve fund p\]LEP\z,
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 bF Y)o Z
利润分配-利润归还投资 Profit appropriation - return investment by profit aD/,c1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6rN5Xf cS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Acq>M^
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P=sK+}5`q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1M~:]}*<
期初未分配利润 Retained earnings, beginning of the year %*Z2Gef?H
资本公积-股本溢价 Capital surplus - share premium F{H0
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <j8&u/Za~'
资本公积-接受现金捐赠 Capital surplus - cash donation zWmo
OnK
资本公积-股权投资准备 Capital surplus - investment reserve q=0{E0@9({
资本公积-拨款转入 Capital surplus - subsidiary In9|n^=H@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i;'X}KW
资本公积-其他 Capital surplus - others Ye=7Y57Nr
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q0"F> %Cn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zju,#%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }zS&H-8K
盈余公积-储备基金 Surplus reserve - reserve fund U` nS` p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <#x%A0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q;a*gqt
主营业务收入 Sales z.9FDQLp
主营业务成本 Cost of sales >
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主营业务税金及附加 Sales tax teS0F
营业费用 Operating expenses wR<QeH'V
管理费用 General and administrative expenses ;!Z7-OZX
财务费用 Financial expenses bb:|1D
投资收益 Investment income
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其他业务收入 Other operating income H.mQbD`X
营业外收入 Non-operating income OTHd1PSOu
补贴收入 Subsidy income er7/BE&
其他业务支出 Other operating expenses 9oxf)pjw
营业外支出 Non-operating expenses K\E]X\:
所得税 Income tax N9h@1'>
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