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 。 IwXQbJ3v_
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现金 Cash in hand y\6C9%.
银行存款 Cash in bank Ktuv
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其他货币资金-外埠存款Other monetary assets - cash in other cities !=vsY]
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 sAX4giaLD
其他货币资金-信用卡 Other monetary assets - credit cards (Gzq 1+B
其他货币资金-信用证保证金 Other monetary assets - L/C deposit A{{rN
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其他货币资金-存出投资款 Other monetary assets - cash for investment 0a?[@ -Sz
短期投资-股票投资 Investments - Short term - stocks H5FWk
短期投资-债券投资 Investments - Short term - bonds suX^"Io%!
短期投资-基金投资 Investments - Short term - funds H-&
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短期投资-其他投资 Investments - Short term - others jRk1Iu| 7
短期投资跌价准备 Provision for short-term investment OlW5k`B
长期股权投资-股票投资 Long term equity investment - stocks slA~k;K:_
长期股权投资-其他股权投资 Long term equity investment - others t]t(/x#
长期债券投资-债券投资 Long term securities investemnt - bonds M1DV 9~S
长期债券投资-其他债权投资 Long term securities investment - others U&+lw=
长期投资减值准备 Provision for long-term investment !M6Km(>
应收票据 Notes receivable A8nf"mRD:
应收股利 Dividends receivable O St~P^1
应收利息 Interest receivable O[}2
应收帐款 Trade debtors &~)1mnv.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors L@ N\8mf
预付帐款 Prepayment A{eh$Ot%
应收补贴款 Allowance receivable gepYV}
其他应收款 Other debtors OYfP!,+bn
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ,-1taS
其他流动资产 Other current assets x5yZ+`Gc
物资采购 Purchase hG/Z
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原材料 Raw materials L#T`h}1Z
包装物 Packing materials 6:bvq?5a5
低值易耗品 Low value consumbles t-hN4WKH_A
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods {bp~_`O
库存商品 Finished goods sgeME^ v
商品进销差价 Difference between purchase & sales of commodities 4
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委托加工物资 Consigned processiong material `yb,z
委托代销商品 Consignment-out `ucr;P
受托代销商品 Consignment-in ;fY)7
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分期收款发出商品 Goods on instalment sales J}&xS<
存货跌价准备 Provision for obsolete stocks 4[LzjC
待摊费用 Prepaid expenses 9TE-'R@
待处理流动资产损益 Unsettled G/L on current assets (Bfy
待处理固定资产损益 Unsettled G/L on fixed assets CY8=
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委托贷款-本金 Consignment loan - principle 1QDAfRx
委托贷款-利息 Consignment loan - interest ~ @s$
委托贷款-减值准备 Consignment loan - provision dLu3C-.(
固定资产-房屋建筑物 Fixed assets - Buildings r`=!4vY2
固定资产-机器设备 Fixed assets - Plant and machinery ^p7Er!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures NB/ wJ3 F
固定资产-运输设备 Fixed assets - Automobiles }qdGS<{
累计折旧 Accumulated depreciation $Xo_C_:B
固定资产减值准备 Impairment of fixed assets G0$,H(]~
工程物资-专用材料 Project material - specific materials N|WR^MQD
工程物资-专用设备 Project material - specific equipment L
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工程物资-预付大型设备款 Project material - prepaid for equipment .zyi'Kj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production tB{O6=q
在建工程 Construction in progress DadlCEZv
在建工程减值准备 Impairment of construction in progress K5q9u-7
固定资产清理 Disposal of fixed assets itIzs99j
无形资产-专利权 Intangible assets - patent (/l9@0Y.t
无形资产-非专利技术 Intangible assets - industrial property and know-how uYwJ[1C
无形资产-商标权 Intangible assets - trademark rights 2f@gR9T
无形资产-土地使用权 Intangible assets - land use rights ,n?oNU
无形资产-商誉 Intangible assets - goodwill oBTRO0.s+
无形资产减值准备 Impairment of intangible assets owc#RW9 7
长期待摊费用 Deferred assets T#sKld
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets s5ddGiZnBT
递延税款借项 Deferred assets debits i5 0^%,
应付票据 Notes payable KC{HX?
应付帐款 Trade creditors 8CKI9
预收帐款 Adanvances from customers "# mr?h_
代销商品款 Consignment-in payables "8Y4;lbN.q
其他应交款 Other payable to government y"SVZ} ;|
其他应付款 Other creditors 6rOd80
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应付股利 Proposed dividends g&V1<n\b+
待转资产价值 Donated assets {wx!~K
预计负债 Accrued liabilities HGpj(U:`c
应付短期债券 Short-term debentures payable ?-0>Wbg
其他流动负债 Other current liabilities miZ&9m
预提费用 Accrued expenses pTlNJ!U>
应付工资 Payroll payable [MKL>\U
应付福利费 Welfare payable lf\]^yM #
短期借款-抵押借款 Bank loans - Short term - pledged `8%2F}x}qD
短期借款-信用借款 Bank loans - Short term - credit @9^ozgg
短期借款-担保借款 Bank loans - Short term - guaranteed z@3t>k|K
一年内到期长期借款 Long term loans due within one year rOu7r 4
一年内到期长期应付款 Long term payable due within one year LCRZ<?O[|
长期借款 Bank loans - Long term |,89
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应付债券-债券面值 Bond payable - Par value s`G3SE
应付债券-债券溢价 Bond payable - Excess |
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应付债券-债券折价 Bond payable - Discount gUB%6v G\I
应付债券-应计利息 Bond payable - Accrued interest ZVj/lOP X
长期应付款 Long term payable C&m[/PJ~l
专项应付款 Specific payable -%lA=pS{Fq
其他长期负债 Other long term liabilities _f u?,
应交税金-所得税 Tax payable - income tax ?HBNd&gZ1G
应交税金-增值税 Tax payable - VAT ("k.5$
应交税金-营业税 Tax payable - business tax 0a??8?Q1G
应交税金-消费税 Tax payable - consumable tax x2\,n
应交税金-其他 Tax payable - others y pv
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递延税款贷项 Deferred taxation credit !>{`o/dZ
股本 Share capital r9Wk7?w)
已归还投资 Investment returned r_f?H@ v
利润分配-其他转入 Profit appropriation - other transfer in YULI
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p#UrZKR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
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利润分配-提取储备基金 Profit appropriation - reserve fund ^b]h4z$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund P"LbWZ6Nj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x4PA~
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利润分配-利润归还投资 Profit appropriation - return investment by profit /[iqga
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends B'OUT2cgB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I65W^b4y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;x*_h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |?=K'[5
期初未分配利润 Retained earnings, beginning of the year _h2axXFhT
资本公积-股本溢价 Capital surplus - share premium tO$/|B74Bz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .mzy?!
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资本公积-接受现金捐赠 Capital surplus - cash donation IdsPB)k_
资本公积-股权投资准备 Capital surplus - investment reserve 'a`cK;X9F
资本公积-拨款转入 Capital surplus - subsidiary |^^'GZ%a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation v&p|9C@
资本公积-其他 Capital surplus - others |UN0jR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~.?,*q7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J|-X?V;ZW
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I'Dc9&2
盈余公积-储备基金 Surplus reserve - reserve fund X\:;A {
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )_eEM1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment u:Fa1 !4JR
主营业务收入 Sales p0jQQg
主营业务成本 Cost of sales 3 xSt -MA
主营业务税金及附加 Sales tax '%.:97
营业费用 Operating expenses J3Ox
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管理费用 General and administrative expenses 5\MCk "R!
财务费用 Financial expenses hSQuML
投资收益 Investment income }&+b\RE
其他业务收入 Other operating income %l4LX~-:
营业外收入 Non-operating income 6;WfsG5
补贴收入 Subsidy income ;x/do?FbT
其他业务支出 Other operating expenses [ZC{eg+D
营业外支出 Non-operating expenses )YE3n-~7{
所得税 Income tax F<K;tt
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