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 。 [m!$
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现金 Cash in hand %UY=VE\F
银行存款 Cash in bank phEM1",4T
其他货币资金-外埠存款Other monetary assets - cash in other cities +2MsyA?6_
其他货币资金-银行本票 Other monetary assets - cashier‘s check I?Eh
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其他货币资金-银行汇票 Other monetary assets - bank draft )xlNj$(x5n
其他货币资金-信用卡 Other monetary assets - credit cards o#Rao#bD:
其他货币资金-信用证保证金 Other monetary assets - L/C deposit C&K%Q3V
其他货币资金-存出投资款 Other monetary assets - cash for investment B5P++aQ
短期投资-股票投资 Investments - Short term - stocks qdvGBdF
短期投资-债券投资 Investments - Short term - bonds b]Oc6zR,,~
短期投资-基金投资 Investments - Short term - funds #li;L
短期投资-其他投资 Investments - Short term - others $A8eMJEpL
短期投资跌价准备 Provision for short-term investment IcI y
长期股权投资-股票投资 Long term equity investment - stocks :G,GHU'/78
长期股权投资-其他股权投资 Long term equity investment - others E+UOuf*(
长期债券投资-债券投资 Long term securities investemnt - bonds boJQ3Xc
长期债券投资-其他债权投资 Long term securities investment - others E}.cz\!.
长期投资减值准备 Provision for long-term investment FxD\F
应收票据 Notes receivable L&q~5 9
应收股利 Dividends receivable `Nc3I\tCM
应收利息 Interest receivable Dbz\8gmY
应收帐款 Trade debtors DV]
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5rfGMk<
预付帐款 Prepayment ^~eT#Y8
应收补贴款 Allowance receivable yEzp+Ky
其他应收款 Other debtors JxNjyw
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =KMd! $J\
其他流动资产 Other current assets 3eFD[c%mN
物资采购 Purchase N
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原材料 Raw materials 2m/1:5
包装物 Packing materials ^kt#
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低值易耗品 Low value consumbles K
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材料成本差异 Material cost difference x!]ZVl]
自制半成品 Self-manufactured goods jKM-(s!(
库存商品 Finished goods #^%Rk'W
商品进销差价 Difference between purchase & sales of commodities 0ot=BlMu
委托加工物资 Consigned processiong material eNi.d;8F
委托代销商品 Consignment-out ]'DtuT?Z
受托代销商品 Consignment-in nu4GK}xI
分期收款发出商品 Goods on instalment sales z2wR]G5!
存货跌价准备 Provision for obsolete stocks u.1u/o1"
待摊费用 Prepaid expenses 6pxj9@X+
待处理流动资产损益 Unsettled G/L on current assets FzFY2h;n]B
待处理固定资产损益 Unsettled G/L on fixed assets UIIunA9
委托贷款-本金 Consignment loan - principle wa@X^]D8
委托贷款-利息 Consignment loan - interest T->O5
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委托贷款-减值准备 Consignment loan - provision 80c\O-{
固定资产-房屋建筑物 Fixed assets - Buildings 3Akb|r
固定资产-机器设备 Fixed assets - Plant and machinery 'hg, W]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ?v8B;="#w
固定资产-运输设备 Fixed assets - Automobiles }NiJDs
累计折旧 Accumulated depreciation W(a=ev2sa
固定资产减值准备 Impairment of fixed assets /XtxgO\T.
工程物资-专用材料 Project material - specific materials ].7)^
工程物资-专用设备 Project material - specific equipment `+k&]z$m
工程物资-预付大型设备款 Project material - prepaid for equipment Bn-%).-ED
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Gk'J'9*
在建工程 Construction in progress //_v"dqP{)
在建工程减值准备 Impairment of construction in progress [ wr0TbtV
固定资产清理 Disposal of fixed assets gy_n=jhi+
无形资产-专利权 Intangible assets - patent f)?s.DvUB
无形资产-非专利技术 Intangible assets - industrial property and know-how MpGWt#
无形资产-商标权 Intangible assets - trademark rights oC^-" (#
无形资产-土地使用权 Intangible assets - land use rights ^A;v|U
无形资产-商誉 Intangible assets - goodwill `SFI\Y+WDT
无形资产减值准备 Impairment of intangible assets &HT
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长期待摊费用 Deferred assets w3fi2B&q
未确认融资费用 Unrecognized finance fees zA\DI]:+
其他长期资产 Other long term assets !NZFo S~
递延税款借项 Deferred assets debits hXmW,+1
应付票据 Notes payable ;UArDw H
应付帐款 Trade creditors 57%:
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预收帐款 Adanvances from customers L#m1!+J
代销商品款 Consignment-in payables "Do9gW
其他应交款 Other payable to government DLJu%5F
其他应付款 Other creditors . m@
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应付股利 Proposed dividends Mpb
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待转资产价值 Donated assets ,^`+mP
预计负债 Accrued liabilities j]M$>2;
应付短期债券 Short-term debentures payable jbMzcn~ehI
其他流动负债 Other current liabilities (VU: &.
预提费用 Accrued expenses {CYFM[V
应付工资 Payroll payable l2X'4_d
应付福利费 Welfare payable ro|dB
短期借款-抵押借款 Bank loans - Short term - pledged AL3zE=BL
短期借款-信用借款 Bank loans - Short term - credit gX.4I;
短期借款-担保借款 Bank loans - Short term - guaranteed mst-:F[h
一年内到期长期借款 Long term loans due within one year $:{uF#
一年内到期长期应付款 Long term payable due within one year )Uo)3FAn
长期借款 Bank loans - Long term Aum&U){yY
应付债券-债券面值 Bond payable - Par value [;83
IoU}
应付债券-债券溢价 Bond payable - Excess f0O"Hm$Z
应付债券-债券折价 Bond payable - Discount <vhlT#p
应付债券-应计利息 Bond payable - Accrued interest G#
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长期应付款 Long term payable 305()
专项应付款 Specific payable |J?KHI
其他长期负债 Other long term liabilities "b|qyT* Sl
应交税金-所得税 Tax payable - income tax `G@]\)-!
应交税金-增值税 Tax payable - VAT ?2aglj*"v,
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax I[c/)
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应交税金-其他 Tax payable - others r@/+
递延税款贷项 Deferred taxation credit *)T},|Gc
股本 Share capital <;=?~QK%-
已归还投资 Investment returned TO-[6Pq#
利润分配-其他转入 Profit appropriation - other transfer in PL%U
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z ZX|MA!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j_j~BXhIS
利润分配-提取储备基金 Profit appropriation - reserve fund rMdOE&5G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N0vr>e`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund jLM1~`&
利润分配-利润归还投资 Profit appropriation - return investment by profit xbvZ7g^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #JWW ;M6F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1I<fp $h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zL+jlUkE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l> W?XH
期初未分配利润 Retained earnings, beginning of the year F$^RM3
资本公积-股本溢价 Capital surplus - share premium eYOwdTrq
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -V%"i,t
资本公积-接受现金捐赠 Capital surplus - cash donation 9NBFG~)|l[
资本公积-股权投资准备 Capital surplus - investment reserve ToTehVw
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation v8I&~_b
资本公积-其他 Capital surplus - others >DP9S@W
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L 1H!o!*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g~rZ=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kD8$ir'UYG
盈余公积-储备基金 Surplus reserve - reserve fund )CD4k:bm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Tu o`>ZA
盈余公积-利润归还投资 Surplus reserve - reture investment by investment tMR&>hM
主营业务收入 Sales =e$<["
主营业务成本 Cost of sales TMpV.iH
主营业务税金及附加 Sales tax 6k|o<`~,
营业费用 Operating expenses zn@<>o8hU
管理费用 General and administrative expenses $BXZFC_1S
财务费用 Financial expenses +vIpt{733
投资收益 Investment income ;}@.E@s%'
其他业务收入 Other operating income >7V96jL$Y
营业外收入 Non-operating income TwH%P2)x
补贴收入 Subsidy income G3
rTzMO
其他业务支出 Other operating expenses lA<n}N)j
营业外支出 Non-operating expenses PV$)k>H-
所得税 Income tax bA!n;
Z$LWZg