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 。 NIasce
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现金 Cash in hand #ekz>/Im*
银行存款 Cash in bank D3i`ehh
其他货币资金-外埠存款Other monetary assets - cash in other cities eo~>|0A*V
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;{e=Iz}/
其他货币资金-银行汇票 Other monetary assets - bank draft v@KP~kp
其他货币资金-信用卡 Other monetary assets - credit cards SF#Rc>v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >QJfTkD$
其他货币资金-存出投资款 Other monetary assets - cash for investment O"Ua|8
短期投资-股票投资 Investments - Short term - stocks Tl2e?El;4
短期投资-债券投资 Investments - Short term - bonds 2-#:Y
短期投资-基金投资 Investments - Short term - funds LNR~F_64Q
短期投资-其他投资 Investments - Short term - others R:}u(N
短期投资跌价准备 Provision for short-term investment rDvz2p"R
长期股权投资-股票投资 Long term equity investment - stocks ?*ni5\y5o
长期股权投资-其他股权投资 Long term equity investment - others -jJw wOm
长期债券投资-债券投资 Long term securities investemnt - bonds 2*<'=*zaQ
长期债券投资-其他债权投资 Long term securities investment - others ~BJ~]~0P`
长期投资减值准备 Provision for long-term investment mhXSbo9w-
应收票据 Notes receivable >*"6zR2 o
应收股利 Dividends receivable YEB@ p.
应收利息 Interest receivable 83ajok4E
应收帐款 Trade debtors {ylhh%t4hi
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "BAH=ul5E
预付帐款 Prepayment Q'mLwD3>
应收补贴款 Allowance receivable NX5A{
其他应收款 Other debtors }Cy
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors qauZ-Qoc9
其他流动资产 Other current assets %j*i=
物资采购 Purchase ]
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原材料 Raw materials |y*-)t
包装物 Packing materials P4~=_Hh
低值易耗品 Low value consumbles (3;dtp>Xx
材料成本差异 Material cost difference 4\6-sL?rW
自制半成品 Self-manufactured goods e yLVu.
库存商品 Finished goods },=0]tvZG#
商品进销差价 Difference between purchase & sales of commodities 5v
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委托加工物资 Consigned processiong material qK9\oB%s7
委托代销商品 Consignment-out Wveba)"$
受托代销商品 Consignment-in /KWR08ftp
分期收款发出商品 Goods on instalment sales U=G^wL
存货跌价准备 Provision for obsolete stocks }}VB#
待摊费用 Prepaid expenses yQXHEB
待处理流动资产损益 Unsettled G/L on current assets clwJ+kku@
待处理固定资产损益 Unsettled G/L on fixed assets ?<#2raH-
委托贷款-本金 Consignment loan - principle `S{Blv
委托贷款-利息 Consignment loan - interest W?B(Jsv
委托贷款-减值准备 Consignment loan - provision S24wv2Uw i
固定资产-房屋建筑物 Fixed assets - Buildings 3Q@HP;<
固定资产-机器设备 Fixed assets - Plant and machinery vj23j[!|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures h6Vm;{~
固定资产-运输设备 Fixed assets - Automobiles DG&[.dR+
累计折旧 Accumulated depreciation ,VM)ZK=Tr
固定资产减值准备 Impairment of fixed assets Du3nK"-g
工程物资-专用材料 Project material - specific materials qPc"A!-i
工程物资-专用设备 Project material - specific equipment -p:X]Ov
工程物资-预付大型设备款 Project material - prepaid for equipment #''q :^EQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0{O|o_
在建工程 Construction in progress 1YklPMx6
在建工程减值准备 Impairment of construction in progress mu1Lg s$;
固定资产清理 Disposal of fixed assets v.ftfL!
无形资产-专利权 Intangible assets - patent +cw;a]o^>
无形资产-非专利技术 Intangible assets - industrial property and know-how N~%F/`Z<+
无形资产-商标权 Intangible assets - trademark rights N1LZ XXY{
无形资产-土地使用权 Intangible assets - land use rights "^~>aVuXf
无形资产-商誉 Intangible assets - goodwill 'Si1r%'m#
无形资产减值准备 Impairment of intangible assets +6xEz67A<
长期待摊费用 Deferred assets ^:0epj7
未确认融资费用 Unrecognized finance fees `Xbk2KD p
其他长期资产 Other long term assets O-M4NKl]
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递延税款借项 Deferred assets debits ![v@+9
应付票据 Notes payable +P&;cCV`S3
应付帐款 Trade creditors t1)~J
预收帐款 Adanvances from customers |^ao,3h#
代销商品款 Consignment-in payables NTHy!y<!h
其他应交款 Other payable to government '5ZtB<
其他应付款 Other creditors l9J ]<gG
应付股利 Proposed dividends |Ki\Q3O1
待转资产价值 Donated assets u,d@oF(=
预计负债 Accrued liabilities +N9(o+UrU
应付短期债券 Short-term debentures payable 6tE<`"P!
其他流动负债 Other current liabilities DJ
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预提费用 Accrued expenses ml|[xM8
应付工资 Payroll payable GY
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应付福利费 Welfare payable 4I>I
短期借款-抵押借款 Bank loans - Short term - pledged 39W6"^q"o
短期借款-信用借款 Bank loans - Short term - credit %EZG2J jO)
短期借款-担保借款 Bank loans - Short term - guaranteed 6[h3pb/m
一年内到期长期借款 Long term loans due within one year 31n5n
一年内到期长期应付款 Long term payable due within one year 2[\I{<2/9
长期借款 Bank loans - Long term EcA@bZ0
应付债券-债券面值 Bond payable - Par value 1,p[4k~Ww
应付债券-债券溢价 Bond payable - Excess 4No!`O-!&
应付债券-债券折价 Bond payable - Discount ?s<'3I{
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应付债券-应计利息 Bond payable - Accrued interest {I!sXj
长期应付款 Long term payable 8q6b3q:c
专项应付款 Specific payable p2|BbC\N
其他长期负债 Other long term liabilities B}.G(-u?7
应交税金-所得税 Tax payable - income tax QOECpk-
应交税金-增值税 Tax payable - VAT 4JTFdbx
应交税金-营业税 Tax payable - business tax 5N:THvh6o
应交税金-消费税 Tax payable - consumable tax u/5I;7cb
应交税金-其他 Tax payable - others |]5g+sd
递延税款贷项 Deferred taxation credit C^@~
股本 Share capital 3f`+-&|M
已归还投资 Investment returned .TN9N
利润分配-其他转入 Profit appropriation - other transfer in a*}ZT,V
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W*q[f!@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rNL*(PN}lO
利润分配-提取储备基金 Profit appropriation - reserve fund Z#wmEc.}C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mCtuR*z_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P5+FZzQ
利润分配-利润归还投资 Profit appropriation - return investment by profit qY24Y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -Bqn^ E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )fz)Rrr
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Azrc+ k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Tc6H%itV
期初未分配利润 Retained earnings, beginning of the year 7XE/bhe%S
资本公积-股本溢价 Capital surplus - share premium xzFV]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .1u"16_
资本公积-接受现金捐赠 Capital surplus - cash donation ;r[@;2p*(
资本公积-股权投资准备 Capital surplus - investment reserve 8v6YOG"b
q
资本公积-拨款转入 Capital surplus - subsidiary Q(-:)3g[aL
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ellj/u61bj
资本公积-其他 Capital surplus - others eu(1bAfS&T
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2\ /(!n
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve taXS>*|B
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g?ID}E~<
盈余公积-储备基金 Surplus reserve - reserve fund Y`QJcC(3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nT0FonK>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment u4L&8@
主营业务收入 Sales .(tga&]
主营业务成本 Cost of sales goi5I(yn^
主营业务税金及附加 Sales tax Be{7Rj v
营业费用 Operating expenses Oo<^~d2=
管理费用 General and administrative expenses n&=3Knbd@d
财务费用 Financial expenses '&5A*X]d
投资收益 Investment income C7`FM@z
其他业务收入 Other operating income +*3\C!
营业外收入 Non-operating income -I.OvzQ*
补贴收入 Subsidy income ~Dw.3P:-
其他业务支出 Other operating expenses M0<gea\ =
营业外支出 Non-operating expenses UNcS\t2N
所得税 Income tax k,S'i#4q4
zE +)oQ,