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 。 '!AT
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现金 Cash in hand *q}FV2
银行存款 Cash in bank We\KDU\n
其他货币资金-外埠存款Other monetary assets - cash in other cities \zBd<H4S:
其他货币资金-银行本票 Other monetary assets - cashier‘s check KM 5jl9Vv
其他货币资金-银行汇票 Other monetary assets - bank draft g%ZdIKj!
其他货币资金-信用卡 Other monetary assets - credit cards n%n'1AUP:
其他货币资金-信用证保证金 Other monetary assets - L/C deposit z1
kBNOr
其他货币资金-存出投资款 Other monetary assets - cash for investment ::v;)VdX+*
短期投资-股票投资 Investments - Short term - stocks 'y< t/qo
短期投资-债券投资 Investments - Short term - bonds 7,f:Qi@g
短期投资-基金投资 Investments - Short term - funds 1k$2LQ
短期投资-其他投资 Investments - Short term - others zaH
5
Km_j
短期投资跌价准备 Provision for short-term investment x!OWJ/O
长期股权投资-股票投资 Long term equity investment - stocks &ycjSBK
长期股权投资-其他股权投资 Long term equity investment - others -!@H["
长期债券投资-债券投资 Long term securities investemnt - bonds @51z-T
长期债券投资-其他债权投资 Long term securities investment - others '^8g9E.4K
长期投资减值准备 Provision for long-term investment 7qpzk7X?pR
应收票据 Notes receivable mlD%d!.
应收股利 Dividends receivable h>~jQ&\M
应收利息 Interest receivable y:~eU
应收帐款 Trade debtors L^6"'#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors aXQ&@BZ{j
预付帐款 Prepayment 3T"2S[gT
应收补贴款 Allowance receivable w8G7Jy
其他应收款 Other debtors :wFb5"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2XzF k_6H
其他流动资产 Other current assets !&qx7eOSpP
物资采购 Purchase ^g}L`9fL
原材料 Raw materials _MGNKA6JI
包装物 Packing materials iK ohuZr
低值易耗品 Low value consumbles +8]W\<Kp
材料成本差异 Material cost difference )t*S'R
自制半成品 Self-manufactured goods |!{z?
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库存商品 Finished goods TViBCed40
商品进销差价 Difference between purchase & sales of commodities ThjUiuWe
委托加工物资 Consigned processiong material sq6>DuBZz
委托代销商品 Consignment-out ,NjX&A@
受托代销商品 Consignment-in Tw2Xe S
分期收款发出商品 Goods on instalment sales O'"YJ,
存货跌价准备 Provision for obsolete stocks @P*ylB}?Q
待摊费用 Prepaid expenses ~&t!$
待处理流动资产损益 Unsettled G/L on current assets +G<}
JJ'V
待处理固定资产损益 Unsettled G/L on fixed assets <9=zP/Q
委托贷款-本金 Consignment loan - principle z`c%?_EK
委托贷款-利息 Consignment loan - interest d,zp`S
委托贷款-减值准备 Consignment loan - provision -b].SG5S
固定资产-房屋建筑物 Fixed assets - Buildings s.f`.o
固定资产-机器设备 Fixed assets - Plant and machinery ,.~
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures gmXy>{T
固定资产-运输设备 Fixed assets - Automobiles eL<m.06cfY
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets E%-Pyg
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工程物资-专用材料 Project material - specific materials 1,m\Q_
工程物资-专用设备 Project material - specific equipment x*NqA(r
工程物资-预付大型设备款 Project material - prepaid for equipment t8L<x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,Y`'myL8W
在建工程 Construction in progress aeEw#
在建工程减值准备 Impairment of construction in progress O]c=Yyl
固定资产清理 Disposal of fixed assets eV"d v*R
无形资产-专利权 Intangible assets - patent K#_~
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无形资产-非专利技术 Intangible assets - industrial property and know-how elN{7:
无形资产-商标权 Intangible assets - trademark rights AQE
eIFH
无形资产-土地使用权 Intangible assets - land use rights Hlz'a1\:O]
无形资产-商誉 Intangible assets - goodwill ;M%oQ>].[
无形资产减值准备 Impairment of intangible assets r~8D\_=s
长期待摊费用 Deferred assets Ask' !
未确认融资费用 Unrecognized finance fees 8:Z@ lp^
其他长期资产 Other long term assets p>2||
递延税款借项 Deferred assets debits |^YzFrc
应付票据 Notes payable \;nD)<)J
应付帐款 Trade creditors pWWL{@
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预收帐款 Adanvances from customers ^</65+OT+
代销商品款 Consignment-in payables hu bfK~
其他应交款 Other payable to government %4bO_vb<9
其他应付款 Other creditors vpZu.#5c
应付股利 Proposed dividends hB|H9+
待转资产价值 Donated assets v[0DE*p
预计负债 Accrued liabilities |pfhrwJp
应付短期债券 Short-term debentures payable Y}AmX
其他流动负债 Other current liabilities ^VSt9&
预提费用 Accrued expenses ygmv_YLjm
应付工资 Payroll payable '"!z$i~G=
应付福利费 Welfare payable lcu( "^{3
短期借款-抵押借款 Bank loans - Short term - pledged Q%M'[L?[
短期借款-信用借款 Bank loans - Short term - credit 1{SrHdD=
短期借款-担保借款 Bank loans - Short term - guaranteed #G'S
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一年内到期长期借款 Long term loans due within one year 8QkWgd7y
一年内到期长期应付款 Long term payable due within one year 8[6ny=S`
长期借款 Bank loans - Long term <'PR;g^#
应付债券-债券面值 Bond payable - Par value Tns?mQ
应付债券-债券溢价 Bond payable - Excess b@nri5noBm
应付债券-债券折价 Bond payable - Discount Q'n(^tbL
应付债券-应计利息 Bond payable - Accrued interest /#S4espE
长期应付款 Long term payable += |hMQ;
专项应付款 Specific payable Ss"|1]acP
其他长期负债 Other long term liabilities [@,OG-"&
应交税金-所得税 Tax payable - income tax ib5;f0Qa
应交税金-增值税 Tax payable - VAT kx
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应交税金-营业税 Tax payable - business tax l 'AK
应交税金-消费税 Tax payable - consumable tax [;>zqNy
应交税金-其他 Tax payable - others 3a'Rs{qxn
递延税款贷项 Deferred taxation credit _hAj2%SL
股本 Share capital Q3<bC6$r
已归还投资 Investment returned #rn4$
利润分配-其他转入 Profit appropriation - other transfer in QU-7Ch#8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .ujs`9d_-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <7_ |Q
利润分配-提取储备基金 Profit appropriation - reserve fund %JP&ox|^&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p9FA_(`^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund blKDQ~T2
利润分配-利润归还投资 Profit appropriation - return investment by profit =:xV(GK}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]jVIpGM
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uv
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P#dG]NMf
期初未分配利润 Retained earnings, beginning of the year q7 %=`l
资本公积-股本溢价 Capital surplus - share premium x&hvFG3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LY@1@O2@
资本公积-接受现金捐赠 Capital surplus - cash donation ^@|<'g.R-
资本公积-股权投资准备 Capital surplus - investment reserve wQo6!H"K
资本公积-拨款转入 Capital surplus - subsidiary aGq_hP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8Pr&F
资本公积-其他 Capital surplus - others ?6gDbE%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tJ?qcT?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,XWay%8{E
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZI2K-z'e
盈余公积-储备基金 Surplus reserve - reserve fund aH5t.x79b
盈余公积-企业发展基金 Surplus reserve - enterprise development fund hYP6z^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H{ n>KZ]\
主营业务收入 Sales &y#\1K
主营业务成本 Cost of sales ,$MWk(S
主营业务税金及附加 Sales tax xh+
AZ3
营业费用 Operating expenses r+{!@`dYi
管理费用 General and administrative expenses X7XCZSh#A
财务费用 Financial expenses kbIY%\QSO
投资收益 Investment income ~>}dse
其他业务收入 Other operating income Sah<sb=
营业外收入 Non-operating income n}AR/3}
补贴收入 Subsidy income 7
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其他业务支出 Other operating expenses `@fhge
营业外支出 Non-operating expenses Hm+6QgCs
所得税 Income tax |:7EJkKZ
+BtLyQ