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 。 zL$$G,
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现金 Cash in hand fx2r\ usX[
银行存款 Cash in bank i9+(gX(t
其他货币资金-外埠存款Other monetary assets - cash in other cities ~ \z7$9Q
其他货币资金-银行本票 Other monetary assets - cashier‘s check %GQPiWu
其他货币资金-银行汇票 Other monetary assets - bank draft yPL1(i;
其他货币资金-信用卡 Other monetary assets - credit cards |fkz=*rn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7KXc9:p+
其他货币资金-存出投资款 Other monetary assets - cash for investment a[bu{Z]%
短期投资-股票投资 Investments - Short term - stocks {0
d/;
短期投资-债券投资 Investments - Short term - bonds //S/pCqED
短期投资-基金投资 Investments - Short term - funds c L}}^
短期投资-其他投资 Investments - Short term - others tP8>0\$)
短期投资跌价准备 Provision for short-term investment `2Rd=M]?
长期股权投资-股票投资 Long term equity investment - stocks -\xNuU
长期股权投资-其他股权投资 Long term equity investment - others u+"3l@Y#
长期债券投资-债券投资 Long term securities investemnt - bonds E
Mq P
长期债券投资-其他债权投资 Long term securities investment - others E9JxntX
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable Ucr$5^ME
应收股利 Dividends receivable qT}<D`\
应收利息 Interest receivable \7o&'zEw
应收帐款 Trade debtors 9bd $mp
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;DbEP. %u$
预付帐款 Prepayment Y3^UJe7E
应收补贴款 Allowance receivable BU],,t\
其他应收款 Other debtors LPO:Ka
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors y5gTd_-
其他流动资产 Other current assets J3`a}LyDf
物资采购 Purchase eK[8$
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原材料 Raw materials 0<Q['l4Ar
包装物 Packing materials },<(VhP
低值易耗品 Low value consumbles \2F{r<A\@
材料成本差异 Material cost difference "@uKe8r|y
自制半成品 Self-manufactured goods NH+?7rf8
库存商品 Finished goods SbS*z:
商品进销差价 Difference between purchase & sales of commodities %<c2jvn+k
委托加工物资 Consigned processiong material KCEBJ{jM
委托代销商品 Consignment-out lr[U6CJY
受托代销商品 Consignment-in b?S,%
分期收款发出商品 Goods on instalment sales h$]=z\=
存货跌价准备 Provision for obsolete stocks J?9K|4
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待摊费用 Prepaid expenses 5Us$.p
待处理流动资产损益 Unsettled G/L on current assets &5k$v^W5
待处理固定资产损益 Unsettled G/L on fixed assets ((OQs.
委托贷款-本金 Consignment loan - principle }t5-%&gBY0
委托贷款-利息 Consignment loan - interest ;$=kfj9 :7
委托贷款-减值准备 Consignment loan - provision n$]78\C
固定资产-房屋建筑物 Fixed assets - Buildings tgk] sQY
固定资产-机器设备 Fixed assets - Plant and machinery zM:&`6;e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5,Rxc=
固定资产-运输设备 Fixed assets - Automobiles |qe[`x;
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累计折旧 Accumulated depreciation mmSC0F
固定资产减值准备 Impairment of fixed assets U~h
f,Oxi
工程物资-专用材料 Project material - specific materials Ed">$S
工程物资-专用设备 Project material - specific equipment 'YKyY:eZ
工程物资-预付大型设备款 Project material - prepaid for equipment 02+ k,xFb
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]k0Pe;<
在建工程 Construction in progress rBY)rUDd4
在建工程减值准备 Impairment of construction in progress |AD"}8
固定资产清理 Disposal of fixed assets VS.~gHx
无形资产-专利权 Intangible assets - patent B8J_^kd
无形资产-非专利技术 Intangible assets - industrial property and know-how $wnK"k%G
无形资产-商标权 Intangible assets - trademark rights e'"2yA8dh"
无形资产-土地使用权 Intangible assets - land use rights ">zK1t5=
无形资产-商誉 Intangible assets - goodwill ldFK3+V
无形资产减值准备 Impairment of intangible assets <V?csx/eRd
长期待摊费用 Deferred assets lQ5d.}O&
未确认融资费用 Unrecognized finance fees (tG8HwV-
其他长期资产 Other long term assets 47<fg&T
递延税款借项 Deferred assets debits K+WbxovXU
应付票据 Notes payable ,hO*W-a%1
应付帐款 Trade creditors G#uD CF,O
预收帐款 Adanvances from customers UQ[!k 6
代销商品款 Consignment-in payables 0[\sz>@
其他应交款 Other payable to government ,oin<K
其他应付款 Other creditors 7\;4 d4u
应付股利 Proposed dividends ERka l7+
待转资产价值 Donated assets _mBFmXHHS$
预计负债 Accrued liabilities D^m`&asC
应付短期债券 Short-term debentures payable ZwzN=03T
其他流动负债 Other current liabilities r^g"%nq9/
预提费用 Accrued expenses &|]GTN
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应付工资 Payroll payable C0O$iWs=
应付福利费 Welfare payable e^ Aw%t
短期借款-抵押借款 Bank loans - Short term - pledged >_3P6-L>
短期借款-信用借款 Bank loans - Short term - credit e@j&c:p(Y
短期借款-担保借款 Bank loans - Short term - guaranteed [{&GMc
一年内到期长期借款 Long term loans due within one year Q
L 1e
一年内到期长期应付款 Long term payable due within one year =\ek;d0Tqb
长期借款 Bank loans - Long term }F
B]LLi
应付债券-债券面值 Bond payable - Par value Cf~vT"
应付债券-债券溢价 Bond payable - Excess >IT19(J;A
应付债券-债券折价 Bond payable - Discount D(X:dB50@
应付债券-应计利息 Bond payable - Accrued interest Z=KHsMnB
长期应付款 Long term payable *#y9 Pve
专项应付款 Specific payable ;:WM^S
其他长期负债 Other long term liabilities xU6rZCqE
应交税金-所得税 Tax payable - income tax )(/Bw&$
应交税金-增值税 Tax payable - VAT )/:j$aq
应交税金-营业税 Tax payable - business tax L>3- z>u,
应交税金-消费税 Tax payable - consumable tax gl$}t H
应交税金-其他 Tax payable - others k00&+C
递延税款贷项 Deferred taxation credit p~A6:"8s`=
股本 Share capital +|K/*VVn`
已归还投资 Investment returned >LAhc 7I
利润分配-其他转入 Profit appropriation - other transfer in F!RzF7h1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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CDO8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .Ce0yAl~
利润分配-提取储备基金 Profit appropriation - reserve fund 8V?*Bz-4`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fD* ?JzVY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S%6 V(L|
利润分配-利润归还投资 Profit appropriation - return investment by profit &=.SbS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #TG7WF5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dq4t@:\o0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -s_=4U,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i6-&$<
期初未分配利润 Retained earnings, beginning of the year G<m6Sf
资本公积-股本溢价 Capital surplus - share premium (?vKe5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S=zW
wo$
资本公积-接受现金捐赠 Capital surplus - cash donation eZbT;
资本公积-股权投资准备 Capital surplus - investment reserve ).i :C(|
资本公积-拨款转入 Capital surplus - subsidiary IxU#x*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V9\y*6#Y,
资本公积-其他 Capital surplus - others *eEn8rAr
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .4%6_`E
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4_KRH1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X-']D_f|,
盈余公积-储备基金 Surplus reserve - reserve fund #I-qL/Lm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ] <y3;T\~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *7`amF-
主营业务收入 Sales Cj10?BNV)
主营业务成本 Cost of sales 1\LK[tvh
主营业务税金及附加 Sales tax &eIwlynm
营业费用 Operating expenses 0ZJN<AzbA
管理费用 General and administrative expenses Fu*Qci1Z
财务费用 Financial expenses XJguw/[wm
投资收益 Investment income A4IPd
其他业务收入 Other operating income , 9"A"p*R
营业外收入 Non-operating income 'iikcf*)C
补贴收入 Subsidy income A5 <T7~U
其他业务支出 Other operating expenses Sd?+j;/"
营业外支出 Non-operating expenses QG]*v=Z
所得税 Income tax &m~
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