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 。 Q#KjX;No
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现金 Cash in hand nVzo=+Yp
银行存款 Cash in bank M7
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其他货币资金-外埠存款Other monetary assets - cash in other cities fif<[Ax
其他货币资金-银行本票 Other monetary assets - cashier‘s check 55p=veq \
其他货币资金-银行汇票 Other monetary assets - bank draft F9W5x=EK\
其他货币资金-信用卡 Other monetary assets - credit cards Kx0dOkE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit R0}%
其他货币资金-存出投资款 Other monetary assets - cash for investment sf0U(XYQ^
短期投资-股票投资 Investments - Short term - stocks yk2j&}M
短期投资-债券投资 Investments - Short term - bonds X2v'9 x
短期投资-基金投资 Investments - Short term - funds vE(Hy&Q&
短期投资-其他投资 Investments - Short term - others e.V){}{V
短期投资跌价准备 Provision for short-term investment &)-?=M
长期股权投资-股票投资 Long term equity investment - stocks 9MxGyGz$
长期股权投资-其他股权投资 Long term equity investment - others |=s3
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长期债券投资-债券投资 Long term securities investemnt - bonds =C|^C
长期债券投资-其他债权投资 Long term securities investment - others )3sb2
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长期投资减值准备 Provision for long-term investment <H 6Uo#ao
应收票据 Notes receivable *gVv74;;
应收股利 Dividends receivable PAkW[;GSDh
应收利息 Interest receivable C.<4D1}P
应收帐款 Trade debtors \ua.%|
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors rY}ofq7b
预付帐款 Prepayment YPl{5=
应收补贴款 Allowance receivable kx[8#+P
其他应收款 Other debtors &&O=v]6,V
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )
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其他流动资产 Other current assets
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物资采购 Purchase 2uIAnbW]M
原材料 Raw materials l<0V0R(
包装物 Packing materials {y'kwU
低值易耗品 Low value consumbles d@hJ=-4
材料成本差异 Material cost difference D$HxPfDZ
自制半成品 Self-manufactured goods h%%'{^>~
库存商品 Finished goods Lrq&k40y
商品进销差价 Difference between purchase & sales of commodities }
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委托加工物资 Consigned processiong material Wm 61
委托代销商品 Consignment-out @kw=0
受托代销商品 Consignment-in yrw!b\
分期收款发出商品 Goods on instalment sales &!ZpBR(
存货跌价准备 Provision for obsolete stocks N*fN&0r
待摊费用 Prepaid expenses k4v[2y`
待处理流动资产损益 Unsettled G/L on current assets i+}M#Y-O
待处理固定资产损益 Unsettled G/L on fixed assets Yh=Zn[U
委托贷款-本金 Consignment loan - principle BeQJ/`
委托贷款-利息 Consignment loan - interest 2;/hFwm
委托贷款-减值准备 Consignment loan - provision <d4^gAfs*
固定资产-房屋建筑物 Fixed assets - Buildings M5]wU
固定资产-机器设备 Fixed assets - Plant and machinery /-T%yuU
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures A!c.P2
固定资产-运输设备 Fixed assets - Automobiles
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累计折旧 Accumulated depreciation $\H>dm
固定资产减值准备 Impairment of fixed assets _>s.V`N'
工程物资-专用材料 Project material - specific materials VuGSP]$q
工程物资-专用设备 Project material - specific equipment @ o]F~x
工程物资-预付大型设备款 Project material - prepaid for equipment ~1p
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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 ^#+9v
在建工程 Construction in progress 3iB8QO;pp
在建工程减值准备 Impairment of construction in progress nP.d5%E
固定资产清理 Disposal of fixed assets ~jgd92`{z
无形资产-专利权 Intangible assets - patent n}2}4^
无形资产-非专利技术 Intangible assets - industrial property and know-how C4y<+G.`
无形资产-商标权 Intangible assets - trademark rights a.P^+h
无形资产-土地使用权 Intangible assets - land use rights !|D,cs
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets fI6F};I5}T
长期待摊费用 Deferred assets "xWC49
未确认融资费用 Unrecognized finance fees X:YxsZQ5Y
其他长期资产 Other long term assets .*ZNZ|g_
递延税款借项 Deferred assets debits dpy,;nqzeN
应付票据 Notes payable d97wiE/i<
应付帐款 Trade creditors *{uu_
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预收帐款 Adanvances from customers + EM '-
代销商品款 Consignment-in payables h<?Vzl
其他应交款 Other payable to government _b+3;Dy
其他应付款 Other creditors k
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应付股利 Proposed dividends {2!.3<#
待转资产价值 Donated assets p0Vw@R=
预计负债 Accrued liabilities f.!cR3XgV
应付短期债券 Short-term debentures payable k7j;'6
其他流动负债 Other current liabilities gX[6WB"p
预提费用 Accrued expenses .69{GM?
应付工资 Payroll payable o^Ms(?K%t
应付福利费 Welfare payable 'i}Q R~pe
短期借款-抵押借款 Bank loans - Short term - pledged Q WOd&=:
短期借款-信用借款 Bank loans - Short term - credit V4|pZ]
短期借款-担保借款 Bank loans - Short term - guaranteed T7[ItLZ
一年内到期长期借款 Long term loans due within one year $N~8^6
一年内到期长期应付款 Long term payable due within one year GZse8ng
长期借款 Bank loans - Long term dD=dPi#
应付债券-债券面值 Bond payable - Par value 7uYJ_R
应付债券-债券溢价 Bond payable - Excess Hg<]5
应付债券-债券折价 Bond payable - Discount a4c~ThbI
应付债券-应计利息 Bond payable - Accrued interest 7Kfh:0Ihhy
长期应付款 Long term payable +g(QF
专项应付款 Specific payable %|UCs8EFm
其他长期负债 Other long term liabilities r.[9/'>
应交税金-所得税 Tax payable - income tax `w2h
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应交税金-增值税 Tax payable - VAT }.x?$C+\"
应交税金-营业税 Tax payable - business tax ='a$>JVJ5
应交税金-消费税 Tax payable - consumable tax $Die~rPU
应交税金-其他 Tax payable - others k<m{Wp;-
递延税款贷项 Deferred taxation credit :hZYh.y\l
股本 Share capital G> "w$Us
已归还投资 Investment returned T
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利润分配-其他转入 Profit appropriation - other transfer in sk9*3d5I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ue!
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;:
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利润分配-提取储备基金 Profit appropriation - reserve fund PC/
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +Ibcc8Qud
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g$~ktr+%
利润分配-利润归还投资 Profit appropriation - return investment by profit OQA}+XO
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :2}zovsdj
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c5pF?kFaD
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "d9"Md0k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aH*)W'N?
期初未分配利润 Retained earnings, beginning of the year Tmqtj
资本公积-股本溢价 Capital surplus - share premium 0KE+RzrB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,@Xl?
资本公积-接受现金捐赠 Capital surplus - cash donation \IIR2Xf,K
资本公积-股权投资准备 Capital surplus - investment reserve M#UW#+*g!
资本公积-拨款转入 Capital surplus - subsidiary $)mK]57
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -m3O\X
资本公积-其他 Capital surplus - others voEg[Gg4%I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xh,};TS(K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vdV@G`)HPr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #3leMZ6
盈余公积-储备基金 Surplus reserve - reserve fund -)PQ&[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8i;EpAwB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment x[zt(kC0+
主营业务收入 Sales OW
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主营业务成本 Cost of sales [2
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主营业务税金及附加 Sales tax "8>T
营业费用 Operating expenses }KcvNK (
管理费用 General and administrative expenses R.-2shOE'
财务费用 Financial expenses fYBmW')
投资收益 Investment income u1R_u9
其他业务收入 Other operating income :Xqq
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营业外收入 Non-operating income iv*`.9TK-
补贴收入 Subsidy income Dk[m)]w\
其他业务支出 Other operating expenses ]
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营业外支出 Non-operating expenses TCWy^8LA
所得税 Income tax }rRf4te
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