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 。 ~&g:7f|X
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现金 Cash in hand
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银行存款 Cash in bank ^7=yjD`
其他货币资金-外埠存款Other monetary assets - cash in other cities p[cC%3
其他货币资金-银行本票 Other monetary assets - cashier‘s check |
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其他货币资金-银行汇票 Other monetary assets - bank draft @qeI4io-n
其他货币资金-信用卡 Other monetary assets - credit cards tP`,Egf"g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit N52N ^X>
其他货币资金-存出投资款 Other monetary assets - cash for investment |>m@]s7Z
短期投资-股票投资 Investments - Short term - stocks H}A67J9x
短期投资-债券投资 Investments - Short term - bonds 7p|Pv;wp|
短期投资-基金投资 Investments - Short term - funds XBBsdldZ
短期投资-其他投资 Investments - Short term - others ).LJY<A
短期投资跌价准备 Provision for short-term investment Xf:-K(%e
长期股权投资-股票投资 Long term equity investment - stocks =r`>tWs
长期股权投资-其他股权投资 Long term equity investment - others 8L0#<"'0
长期债券投资-债券投资 Long term securities investemnt - bonds {jbOcx$t
长期债券投资-其他债权投资 Long term securities investment - others 97Whn*
长期投资减值准备 Provision for long-term investment =5+:<e,&
应收票据 Notes receivable (ue;O~
应收股利 Dividends receivable j
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应收利息 Interest receivable @A
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应收帐款 Trade debtors J-=&B5"O>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ! @|"84
预付帐款 Prepayment 6
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应收补贴款 Allowance receivable t~e.LxN
其他应收款 Other debtors "zfy_h
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Yf|+p65g
其他流动资产 Other current assets y/E%W/3
物资采购 Purchase pX"f "
原材料 Raw materials eR?`o !@y
包装物 Packing materials ~|riFp=J
低值易耗品 Low value consumbles a&9+<
材料成本差异 Material cost difference tMC<\e
自制半成品 Self-manufactured goods }{HlY?S
库存商品 Finished goods C&r&&Pw
商品进销差价 Difference between purchase & sales of commodities F@[l&`7
委托加工物资 Consigned processiong material $5(co)C
委托代销商品 Consignment-out ge*f<#|0U-
受托代销商品 Consignment-in {o AJL
分期收款发出商品 Goods on instalment sales h
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存货跌价准备 Provision for obsolete stocks S9-
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待摊费用 Prepaid expenses 8KN0z<
待处理流动资产损益 Unsettled G/L on current assets K%)u zP
待处理固定资产损益 Unsettled G/L on fixed assets -:Yx1Y3
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委托贷款-本金 Consignment loan - principle 1#6c
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委托贷款-利息 Consignment loan - interest 4;y*y tY*
委托贷款-减值准备 Consignment loan - provision \vsfY
固定资产-房屋建筑物 Fixed assets - Buildings r3;?]r.}7
固定资产-机器设备 Fixed assets - Plant and machinery 6ID@ 0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w_PnEJa9
固定资产-运输设备 Fixed assets - Automobiles 0;KjP?5
累计折旧 Accumulated depreciation 5@6F8:x}V
固定资产减值准备 Impairment of fixed assets p{NVJ^!+
工程物资-专用材料 Project material - specific materials F{ v >
工程物资-专用设备 Project material - specific equipment ZDMS:w.'T
工程物资-预付大型设备款 Project material - prepaid for equipment &i
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 22(7rUkI
在建工程 Construction in progress XC%u`UG
在建工程减值准备 Impairment of construction in progress b dP @^Q
固定资产清理 Disposal of fixed assets /5pVzv+rm
无形资产-专利权 Intangible assets - patent Sjv_% C$
无形资产-非专利技术 Intangible assets - industrial property and know-how c7Jfo
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无形资产-商标权 Intangible assets - trademark rights 6C7|e00v
无形资产-土地使用权 Intangible assets - land use rights &C6Z-bS"
无形资产-商誉 Intangible assets - goodwill oP!oU2eqK
无形资产减值准备 Impairment of intangible assets !E#FzY!}Pl
长期待摊费用 Deferred assets bW-9YXj%
未确认融资费用 Unrecognized finance fees `r+zNJ@q
其他长期资产 Other long term assets f:bUM/Ud
递延税款借项 Deferred assets debits bdbTK8-
应付票据 Notes payable rvouE:
应付帐款 Trade creditors "
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预收帐款 Adanvances from customers y<|8OTT
代销商品款 Consignment-in payables x5jd2wSDx
其他应交款 Other payable to government {el[W,CT#
其他应付款 Other creditors ;auT!a~a#
应付股利 Proposed dividends 7wKT:~~oS3
待转资产价值 Donated assets OiI29
预计负债 Accrued liabilities +6-_9qRq
应付短期债券 Short-term debentures payable }6b" JoC
其他流动负债 Other current liabilities 4sMA'fG
预提费用 Accrued expenses >
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应付工资 Payroll payable RA^6c![
应付福利费 Welfare payable yI$KBx/]n
短期借款-抵押借款 Bank loans - Short term - pledged QN)E
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短期借款-信用借款 Bank loans - Short term - credit NAg m?d
短期借款-担保借款 Bank loans - Short term - guaranteed K-<<s
一年内到期长期借款 Long term loans due within one year .|
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一年内到期长期应付款 Long term payable due within one year 1K\zamBg
长期借款 Bank loans - Long term #l 7(WG
应付债券-债券面值 Bond payable - Par value (}*1,N!#
应付债券-债券溢价 Bond payable - Excess &65I
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应付债券-债券折价 Bond payable - Discount o@2Y98~Q}
应付债券-应计利息 Bond payable - Accrued interest x<d2/[(}mT
长期应付款 Long term payable o&-D[|E|
专项应付款 Specific payable 46[k9T
其他长期负债 Other long term liabilities xaI)d/
应交税金-所得税 Tax payable - income tax PJ-g.0q
应交税金-增值税 Tax payable - VAT ;T hn C>U
应交税金-营业税 Tax payable - business tax wjy<{I
应交税金-消费税 Tax payable - consumable tax vb.}SG>
应交税金-其他 Tax payable - others FIu|eW+<l
递延税款贷项 Deferred taxation credit <*_DC)&79
股本 Share capital 4m1@lnjp
已归还投资 Investment returned ;r?s7b/>
利润分配-其他转入 Profit appropriation - other transfer in ++\s0A(e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *{x8@|K8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _D"V^4^yqu
利润分配-提取储备基金 Profit appropriation - reserve fund =W[M=_0u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _kEU=)Xe
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fa0Fl}L
利润分配-利润归还投资 Profit appropriation - return investment by profit '/2)I8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?uh%WN6nU]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %1\~OnT
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Kt3T~k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U2G[uDa;
期初未分配利润 Retained earnings, beginning of the year bUU\bc
资本公积-股本溢价 Capital surplus - share premium C[R|@9NI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M.qE$
资本公积-接受现金捐赠 Capital surplus - cash donation 5Sz&j
资本公积-股权投资准备 Capital surplus - investment reserve O%s7 }bR3
资本公积-拨款转入 Capital surplus - subsidiary >1BDt:G36
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lK Ry4
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资本公积-其他 Capital surplus - others A= 96N@m6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q"0_Px9P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6DVHJ+WTV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x~?|bnM#3
盈余公积-储备基金 Surplus reserve - reserve fund *E|#g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ak_n
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sW]>#e
主营业务收入 Sales eNDc220b
主营业务成本 Cost of sales ^V0I!&7lx
主营业务税金及附加 Sales tax E3V_qT8
营业费用 Operating expenses n,#o6ali>
管理费用 General and administrative expenses n#PXMD*
财务费用 Financial expenses tq=7HM
投资收益 Investment income @Zzg^1Ilpu
其他业务收入 Other operating income NqC}}N\,
营业外收入 Non-operating income }xJ!0<Bs
补贴收入 Subsidy income '$h0l-mQ
其他业务支出 Other operating expenses (j&7`9<5
营业外支出 Non-operating expenses :Qu.CvYF
所得税 Income tax #X"fm1
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