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 。 =AuR:Tx
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现金 Cash in hand k5T,990
银行存款 Cash in bank zE_i*
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其他货币资金-外埠存款Other monetary assets - cash in other cities s)pbS}L
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9yfJVg
其他货币资金-银行汇票 Other monetary assets - bank draft |vw"[7_aS
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit F|!){=
其他货币资金-存出投资款 Other monetary assets - cash for investment LEtG|3Dx
短期投资-股票投资 Investments - Short term - stocks GN2Sn`;
短期投资-债券投资 Investments - Short term - bonds G
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短期投资-基金投资 Investments - Short term - funds ^-
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短期投资-其他投资 Investments - Short term - others xKho1Z
短期投资跌价准备 Provision for short-term investment q7E~+p(>(
长期股权投资-股票投资 Long term equity investment - stocks (I./ Uu%
长期股权投资-其他股权投资 Long term equity investment - others zO iu5
长期债券投资-债券投资 Long term securities investemnt - bonds -jiG7OL
长期债券投资-其他债权投资 Long term securities investment - others hzvd t
长期投资减值准备 Provision for long-term investment <S
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应收票据 Notes receivable ;&)-;l7M
应收股利 Dividends receivable kbe-1 <72
应收利息 Interest receivable 5bgs*.s
应收帐款 Trade debtors PAM}*'
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;-qO'V:;
预付帐款 Prepayment i ,/0/?)*_
应收补贴款 Allowance receivable B]l)++~
其他应收款 Other debtors HKUn`ng
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {.INnFGP@)
其他流动资产 Other current assets 2_Z ? #Y
物资采购 Purchase
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原材料 Raw materials w}YlVete
包装物 Packing materials #e$5d>j(
低值易耗品 Low value consumbles 1waTTT?"Ho
材料成本差异 Material cost difference e\:+uVzz
自制半成品 Self-manufactured goods
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库存商品 Finished goods D-._z:_
商品进销差价 Difference between purchase & sales of commodities io8'g3<
委托加工物资 Consigned processiong material #iHs*
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委托代销商品 Consignment-out mUikA9u5=
受托代销商品 Consignment-in V:
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分期收款发出商品 Goods on instalment sales mrF58Uq;A
存货跌价准备 Provision for obsolete stocks ]Yn_}Bq
待摊费用 Prepaid expenses j=r P:#
待处理流动资产损益 Unsettled G/L on current assets }WH&iES@P
待处理固定资产损益 Unsettled G/L on fixed assets LF& z
委托贷款-本金 Consignment loan - principle }*S `qW;B
委托贷款-利息 Consignment loan - interest dx@-/^.
委托贷款-减值准备 Consignment loan - provision rr02pM0
固定资产-房屋建筑物 Fixed assets - Buildings )O@]uY
固定资产-机器设备 Fixed assets - Plant and machinery 9~/J35
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ia+oX~W!VR
固定资产-运输设备 Fixed assets - Automobiles /k,-P
累计折旧 Accumulated depreciation fUA uqfj[
固定资产减值准备 Impairment of fixed assets >]vlkA(
工程物资-专用材料 Project material - specific materials 2so!
工程物资-专用设备 Project material - specific equipment 7E79-r&n
工程物资-预付大型设备款 Project material - prepaid for equipment GE%Z9#E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sW'2+|3"
在建工程 Construction in progress c2'Lfgx4
在建工程减值准备 Impairment of construction in progress %UERc{~o*,
固定资产清理 Disposal of fixed assets 7 *`h/
无形资产-专利权 Intangible assets - patent ?WqT[MnK
无形资产-非专利技术 Intangible assets - industrial property and know-how naR0@Q"\h
无形资产-商标权 Intangible assets - trademark rights 9 %I?).5
无形资产-土地使用权 Intangible assets - land use rights _8F`cuyW
无形资产-商誉 Intangible assets - goodwill ORJIo
无形资产减值准备 Impairment of intangible assets NRIG 1v>
长期待摊费用 Deferred assets %1xb,g KO
未确认融资费用 Unrecognized finance fees _n50C"X=&(
其他长期资产 Other long term assets ic#`N0s?
递延税款借项 Deferred assets debits Gsq00j
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应付票据 Notes payable @v)p<r^M">
应付帐款 Trade creditors gf
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预收帐款 Adanvances from customers /)}q Xx&
代销商品款 Consignment-in payables
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其他应交款 Other payable to government I%j|D#qY:T
其他应付款 Other creditors Pama#6?OPh
应付股利 Proposed dividends jN;@=COi
待转资产价值 Donated assets ?kH8Lw~{5W
预计负债 Accrued liabilities 2j}\3Pi
应付短期债券 Short-term debentures payable R\G0'?h
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其他流动负债 Other current liabilities F`XP@Xx
预提费用 Accrued expenses 5A3xVN=
应付工资 Payroll payable jD<{t
应付福利费 Welfare payable %^4CSh
短期借款-抵押借款 Bank loans - Short term - pledged *U,@q4
短期借款-信用借款 Bank loans - Short term - credit UU;(rS/
短期借款-担保借款 Bank loans - Short term - guaranteed EIf5(/jo
一年内到期长期借款 Long term loans due within one year QSdHm
一年内到期长期应付款 Long term payable due within one year }Mp:JPH&S4
长期借款 Bank loans - Long term c4^ks&)'
应付债券-债券面值 Bond payable - Par value %7IugHH9y
应付债券-债券溢价 Bond payable - Excess :OhHb#D
应付债券-债券折价 Bond payable - Discount p'*>vk
应付债券-应计利息 Bond payable - Accrued interest >,$_| C
长期应付款 Long term payable IoQEtA
专项应付款 Specific payable g(qJN<RC/
其他长期负债 Other long term liabilities YQ9'0F[l
应交税金-所得税 Tax payable - income tax CYs,`
应交税金-增值税 Tax payable - VAT v1+3}5b'uF
应交税金-营业税 Tax payable - business tax @s ?
应交税金-消费税 Tax payable - consumable tax bYpntV
应交税金-其他 Tax payable - others 8*#R]9
递延税款贷项 Deferred taxation credit DEG[Z7Ju
股本 Share capital .f%fHj
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in =jOv] /
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ; >hNt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !;Yg/'vD-
利润分配-提取储备基金 Profit appropriation - reserve fund Xqg@ e:g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )wam8k5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AN8`7F1
利润分配-利润归还投资 Profit appropriation - return investment by profit DS.RURzd{r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends SPX$U5&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Wuc S:8#|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DCIxRPw
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I7 |Pi[e
期初未分配利润 Retained earnings, beginning of the year 9ifDcYl
资本公积-股本溢价 Capital surplus - share premium S;3R S;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,Ys %:>?
资本公积-接受现金捐赠 Capital surplus - cash donation z;{iM/Xe
资本公积-股权投资准备 Capital surplus - investment reserve qT{U(
资本公积-拨款转入 Capital surplus - subsidiary F\JM\{
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;4R$g5-4X
资本公积-其他 Capital surplus - others l&OKBUG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D0&,?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &=Ar
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OE_XCZ!5P
盈余公积-储备基金 Surplus reserve - reserve fund ?26I,:;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q]Y*K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment m[?E
主营业务收入 Sales QUq_:t+Dv
主营业务成本 Cost of sales R&8Iz
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主营业务税金及附加 Sales tax dt \TQJc~
营业费用 Operating expenses sT 3^hY7
管理费用 General and administrative expenses ~
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财务费用 Financial expenses q8X feoUV
投资收益 Investment income @|
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其他业务收入 Other operating income GY6`JWk
营业外收入 Non-operating income 8'r2D+Vwm
补贴收入 Subsidy income ][gq#Vx@
其他业务支出 Other operating expenses iV5yJF{ZH
营业外支出 Non-operating expenses 8p^bD}lN7
所得税 Income tax 9_L[w\P|4
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