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 。 2q3+0Et8
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现金 Cash in hand A*2
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银行存款 Cash in bank &>%T^Y|J4
其他货币资金-外埠存款Other monetary assets - cash in other cities "}pNe"ok
其他货币资金-银行本票 Other monetary assets - cashier‘s check f0X_fm_q
其他货币资金-银行汇票 Other monetary assets - bank draft r<K(jG[:{f
其他货币资金-信用卡 Other monetary assets - credit cards CjlKMbnBH
其他货币资金-信用证保证金 Other monetary assets - L/C deposit i\KQ!f>A
其他货币资金-存出投资款 Other monetary assets - cash for investment pQshUm"_
短期投资-股票投资 Investments - Short term - stocks 7on.4/;M
短期投资-债券投资 Investments - Short term - bonds S
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短期投资-基金投资 Investments - Short term - funds }dp=?AFg
短期投资-其他投资 Investments - Short term - others .q9
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短期投资跌价准备 Provision for short-term investment ( M7pT
长期股权投资-股票投资 Long term equity investment - stocks f!s=(H;
长期股权投资-其他股权投资 Long term equity investment - others x$1]M DAGb
长期债券投资-债券投资 Long term securities investemnt - bonds N F+iza;DP
长期债券投资-其他债权投资 Long term securities investment - others H*[M\gN$
长期投资减值准备 Provision for long-term investment ~(Q)"s\1I
应收票据 Notes receivable *^f<W6xc
应收股利 Dividends receivable l-SAC3qhG
应收利息 Interest receivable =bHD#o|R
应收帐款 Trade debtors /lo2y?CS*
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Z?%zgqTXb
预付帐款 Prepayment +pR[U4$
应收补贴款 Allowance receivable OY:
,D
其他应收款 Other debtors MC<PM6w
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QV{}K
其他流动资产 Other current assets Wn(6,MDUN
物资采购 Purchase 'R
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原材料 Raw materials ~xD={9BL
包装物 Packing materials 95YL]3V
低值易耗品 Low value consumbles )xbHCoU,
材料成本差异 Material cost difference p(~Yx3$*
自制半成品 Self-manufactured goods @&1ZB6OCb:
库存商品 Finished goods 5\e9@1Rc
商品进销差价 Difference between purchase & sales of commodities So0f)`A
委托加工物资 Consigned processiong material
F )W:
委托代销商品 Consignment-out qMLD)rL
受托代销商品 Consignment-in DV _2P$tT|
分期收款发出商品 Goods on instalment sales +xrr?g
存货跌价准备 Provision for obsolete stocks {vuZ{IJa
待摊费用 Prepaid expenses 7cTV?nc
待处理流动资产损益 Unsettled G/L on current assets (>r[-Bft
待处理固定资产损益 Unsettled G/L on fixed assets (+B5|_xQu
委托贷款-本金 Consignment loan - principle 1XD,uoxB
委托贷款-利息 Consignment loan - interest cUA7#1\T=
委托贷款-减值准备 Consignment loan - provision a'2$nbp}
固定资产-房屋建筑物 Fixed assets - Buildings :.$3vaZ@
固定资产-机器设备 Fixed assets - Plant and machinery !4^C #{$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures M7@2^G]p
固定资产-运输设备 Fixed assets - Automobiles ^R# E:3e
累计折旧 Accumulated depreciation !"\80LP
固定资产减值准备 Impairment of fixed assets ~},=OF-b
工程物资-专用材料 Project material - specific materials mT.u0KUIy
工程物资-专用设备 Project material - specific equipment Cn "s`
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工程物资-预付大型设备款 Project material - prepaid for equipment
\4v]7SV
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production i[?Vin
在建工程 Construction in progress 3?1`D/
在建工程减值准备 Impairment of construction in progress H^s<{E0<
固定资产清理 Disposal of fixed assets X&7F_#s
无形资产-专利权 Intangible assets - patent Pmh8sw
无形资产-非专利技术 Intangible assets - industrial property and know-how MM(xk
无形资产-商标权 Intangible assets - trademark rights q U]gj@R
无形资产-土地使用权 Intangible assets - land use rights Bh;7C@dq
无形资产-商誉 Intangible assets - goodwill Of4^?`
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无形资产减值准备 Impairment of intangible assets nv@8tdrc
长期待摊费用 Deferred assets {=F/C,-
未确认融资费用 Unrecognized finance fees c.>oe*+
其他长期资产 Other long term assets )i!o8YB
递延税款借项 Deferred assets debits B2C$N0R#
应付票据 Notes payable 4:r!|PJn{G
应付帐款 Trade creditors >_|O1H./4
预收帐款 Adanvances from customers UFp,a0|
代销商品款 Consignment-in payables +\F'iAs@
其他应交款 Other payable to government ]Bjyi[#bg
其他应付款 Other creditors *a #rM"6P
应付股利 Proposed dividends L{h%f4Du#
待转资产价值 Donated assets e>(<eu~P
预计负债 Accrued liabilities tE]= cTSV
应付短期债券 Short-term debentures payable (Q.waI
其他流动负债 Other current liabilities .HkL2m
预提费用 Accrued expenses M#As0~y
应付工资 Payroll payable `bZ/haU}A
应付福利费 Welfare payable i`dCG[
短期借款-抵押借款 Bank loans - Short term - pledged 6~1|qEe6I
短期借款-信用借款 Bank loans - Short term - credit <N_+=_
短期借款-担保借款 Bank loans - Short term - guaranteed :=wTvz
一年内到期长期借款 Long term loans due within one year \E%'Y
一年内到期长期应付款 Long term payable due within one year 6^%68N1k
长期借款 Bank loans - Long term A-T]9f9
应付债券-债券面值 Bond payable - Par value hvDNz"ec{
应付债券-债券溢价 Bond payable - Excess 1n:8s'\
应付债券-债券折价 Bond payable - Discount li0i"
应付债券-应计利息 Bond payable - Accrued interest &?*V0luP)
长期应付款 Long term payable u%$Zqee
专项应付款 Specific payable *:L?#Bw
其他长期负债 Other long term liabilities 9Hc$G{[a
应交税金-所得税 Tax payable - income tax YN!>}
应交税金-增值税 Tax payable - VAT -Xxqm%([71
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 h $L/<3oP6
应交税金-其他 Tax payable - others !+L/Khw/C
递延税款贷项 Deferred taxation credit L:1^Kxg
股本 Share capital Y6Lf@}2(i
已归还投资 Investment returned #ZYVc|sT+
利润分配-其他转入 Profit appropriation - other transfer in W!6qqi{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uW
M{JEOl
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p' +
利润分配-提取储备基金 Profit appropriation - reserve fund DsT>3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kX>f^U{j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1#0{@35
利润分配-利润归还投资 Profit appropriation - return investment by profit X!m9lV<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends i1>-QDYnJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q^r#F#*1l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
'+$EhFwD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l)!n/x_ !
期初未分配利润 Retained earnings, beginning of the year $aN&nhoO<
资本公积-股本溢价 Capital surplus - share premium =
Wu
*+paQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =u+d_'P7-R
资本公积-接受现金捐赠 Capital surplus - cash donation [$ejp>'Ud
资本公积-股权投资准备 Capital surplus - investment reserve hA33
K #bC
资本公积-拨款转入 Capital surplus - subsidiary |=$-Wu
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1. rj'
资本公积-其他 Capital surplus - others K00
87}H
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Qt/8r*Oe
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #1c_ev H
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,B0_MDA +
盈余公积-储备基金 Surplus reserve - reserve fund @O[}QB?/fi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D?0zhU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment []A%<EI7
主营业务收入 Sales mL_j4=ER@
主营业务成本 Cost of sales lhw()u
主营业务税金及附加 Sales tax XwlbJ=mf
营业费用 Operating expenses ,{LG4qvP
管理费用 General and administrative expenses CC@.MA@9N
财务费用 Financial expenses -*m+(7G\
投资收益 Investment income tPGJ<30
其他业务收入 Other operating income 3Ei5pX =g
营业外收入 Non-operating income `$B3X
补贴收入 Subsidy income IjR'Qou5
其他业务支出 Other operating expenses Nqrmp" ]
营业外支出 Non-operating expenses x
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所得税 Income tax tWoh''@#
j'BMAn ?