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 。 PBnn,#
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现金 Cash in hand <?}g[]i
银行存款 Cash in bank 1h0ohW
其他货币资金-外埠存款Other monetary assets - cash in other cities `3s-\>
其他货币资金-银行本票 Other monetary assets - cashier‘s check A0sW 9P6F
其他货币资金-银行汇票 Other monetary assets - bank draft CrQ&-!Eh
其他货币资金-信用卡 Other monetary assets - credit cards Z6ex<[`I
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3<E$m*
其他货币资金-存出投资款 Other monetary assets - cash for investment I+Cmj]M s0
短期投资-股票投资 Investments - Short term - stocks 5E(P,!-.
短期投资-债券投资 Investments - Short term - bonds 3`q`W9
短期投资-基金投资 Investments - Short term - funds j2n@8sCSO
短期投资-其他投资 Investments - Short term - others ~[,TLg
6
短期投资跌价准备 Provision for short-term investment @= 9y5r
长期股权投资-股票投资 Long term equity investment - stocks dAt[i\S
长期股权投资-其他股权投资 Long term equity investment - others 9}_f\Bs
长期债券投资-债券投资 Long term securities investemnt - bonds )fr\V."
长期债券投资-其他债权投资 Long term securities investment - others tC~it
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长期投资减值准备 Provision for long-term investment tqC#_[~7
应收票据 Notes receivable >p:fWQ6
应收股利 Dividends receivable
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应收利息 Interest receivable Ik)Q0_<a
应收帐款 Trade debtors !+l,
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h /Nt92
预付帐款 Prepayment \H12~=p`B
应收补贴款 Allowance receivable )$g/PQ
其他应收款 Other debtors !g:UM R
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors OaWq8
MIZ-
其他流动资产 Other current assets %c{)'X
物资采购 Purchase oI/ThM`=q
原材料 Raw materials |th )Q
包装物 Packing materials ,FO|'l
低值易耗品 Low value consumbles :]jtV~E\
材料成本差异 Material cost difference !d_A? q'hN
自制半成品 Self-manufactured goods t$|6}BX
库存商品 Finished goods (k45k/PAP
商品进销差价 Difference between purchase & sales of commodities I{bi3y0
委托加工物资 Consigned processiong material PS1~6f"D
委托代销商品 Consignment-out SQx):L)P6
受托代销商品 Consignment-in ?K#$81;[
分期收款发出商品 Goods on instalment sales nVD
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存货跌价准备 Provision for obsolete stocks ;& +75n
待摊费用 Prepaid expenses ocU
u
待处理流动资产损益 Unsettled G/L on current assets #YdU,y=B
待处理固定资产损益 Unsettled G/L on fixed assets #Xly5J
委托贷款-本金 Consignment loan - principle M?lr#}d
委托贷款-利息 Consignment loan - interest fOAb?:D
委托贷款-减值准备 Consignment loan - provision LPF?\mf ^4
固定资产-房屋建筑物 Fixed assets - Buildings h08T Q=n
固定资产-机器设备 Fixed assets - Plant and machinery 4Rq"xYGXh
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Nx'j+>bz>y
固定资产-运输设备 Fixed assets - Automobiles `!N?#
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累计折旧 Accumulated depreciation _L>n!"E/
固定资产减值准备 Impairment of fixed assets Tr)[q>
工程物资-专用材料 Project material - specific materials gX<C-y6o
工程物资-专用设备 Project material - specific equipment pDQ,v"
工程物资-预付大型设备款 Project material - prepaid for equipment vD t?N9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production g^FH[(P[G
在建工程 Construction in progress ;{RQ+ZX'[
在建工程减值准备 Impairment of construction in progress K~R{q
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固定资产清理 Disposal of fixed assets .+sIjd
无形资产-专利权 Intangible assets - patent $-73}[UA 4
无形资产-非专利技术 Intangible assets - industrial property and know-how /FY_LM
无形资产-商标权 Intangible assets - trademark rights H#K|SSqY?
无形资产-土地使用权 Intangible assets - land use rights TuL(
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无形资产-商誉 Intangible assets - goodwill *6DKUCA/
无形资产减值准备 Impairment of intangible assets pP&~S<[
长期待摊费用 Deferred assets ~MF. M8
未确认融资费用 Unrecognized finance fees !WXSrICX[
其他长期资产 Other long term assets r>\.b{wI
递延税款借项 Deferred assets debits F44")fY
应付票据 Notes payable A\>qoR!Y
应付帐款 Trade creditors f{0PLFj
预收帐款 Adanvances from customers ko$R%W&T
代销商品款 Consignment-in payables Tec6]
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其他应交款 Other payable to government >b0}X)Z+U
其他应付款 Other creditors KV2X[1
应付股利 Proposed dividends XOMWqQr|
待转资产价值 Donated assets `KN{0<Ne
预计负债 Accrued liabilities b.(^CYYQ
应付短期债券 Short-term debentures payable 2cL<`
其他流动负债 Other current liabilities A7se#"w
预提费用 Accrued expenses %|Vq"MW,I
应付工资 Payroll payable
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应付福利费 Welfare payable %"D-1&%zY
短期借款-抵押借款 Bank loans - Short term - pledged V!p;ME
短期借款-信用借款 Bank loans - Short term - credit f|!zjX`
短期借款-担保借款 Bank loans - Short term - guaranteed L-yC 'C
一年内到期长期借款 Long term loans due within one year MeC@+@C
一年内到期长期应付款 Long term payable due within one year <pCZ+Yv E"
长期借款 Bank loans - Long term sy;~(rpg
应付债券-债券面值 Bond payable - Par value rnUe/HjH
应付债券-债券溢价 Bond payable - Excess x\WKsc
应付债券-债券折价 Bond payable - Discount %0 S0"t
应付债券-应计利息 Bond payable - Accrued interest MFrVGEQBRL
长期应付款 Long term payable NR" Xn7G
专项应付款 Specific payable SX#ATf6#
其他长期负债 Other long term liabilities p)`JVq,H/B
应交税金-所得税 Tax payable - income tax [||$1u\%
应交税金-增值税 Tax payable - VAT 'a}pWkLB
应交税金-营业税 Tax payable - business tax :v#3;('7
应交税金-消费税 Tax payable - consumable tax %VgR *
应交税金-其他 Tax payable - others _
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递延税款贷项 Deferred taxation credit 9496ayi
股本 Share capital \RJ428sxn
已归还投资 Investment returned S[Et!gj:
利润分配-其他转入 Profit appropriation - other transfer in ^VD14V3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z@ 2NAC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o&zeOJW
利润分配-提取储备基金 Profit appropriation - reserve fund x(A.^Yz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &}<IR\ci
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u7K0m!
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利润分配-利润归还投资 Profit appropriation - return investment by profit ebf0;1!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tlE+G@|^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wml`3$"cf
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5=eGiF;0\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !^w+<p
期初未分配利润 Retained earnings, beginning of the year tq{
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资本公积-股本溢价 Capital surplus - share premium |X>:"
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U.&=b<f(0r
资本公积-接受现金捐赠 Capital surplus - cash donation O3S_P]{*ny
资本公积-股权投资准备 Capital surplus - investment reserve D9h\=[%e
资本公积-拨款转入 Capital surplus - subsidiary 6H@=O1W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YkTEAI|i
资本公积-其他 Capital surplus - others h-V5&em"_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >Py=H+d!j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !I@"+oY<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *g7dB2{
盈余公积-储备基金 Surplus reserve - reserve fund ."dmL=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y 2bZo'Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Zx@{nVoYe~
主营业务收入 Sales R ~#\gMs
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax bV}43zI.
营业费用 Operating expenses n(&6E3ZcI
管理费用 General and administrative expenses tR1
kn&w
财务费用 Financial expenses ACs?m\$Q
投资收益 Investment income .hUndg
其他业务收入 Other operating income P7Kp*He)
营业外收入 Non-operating income mjfU[2
补贴收入 Subsidy income Jjv,
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其他业务支出 Other operating expenses !9B)/Xi
营业外支出 Non-operating expenses -[Q%Vv!8
所得税 Income tax RV-7y^[]^
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