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 。 K&TO8
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现金 Cash in hand :Wd@Qy?;
银行存款 Cash in bank #0 eop>O
其他货币资金-外埠存款Other monetary assets - cash in other cities U$=#yg2
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ^;.&=3N,+
其他货币资金-银行汇票 Other monetary assets - bank draft ^(T_rEp
其他货币资金-信用卡 Other monetary assets - credit cards #;F*rJ[XY
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;.&k zzvJ
其他货币资金-存出投资款 Other monetary assets - cash for investment b'
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短期投资-股票投资 Investments - Short term - stocks jLF,R7t
短期投资-债券投资 Investments - Short term - bonds ,?`Zrxe[
短期投资-基金投资 Investments - Short term - funds H{VJS Jc{
短期投资-其他投资 Investments - Short term - others =~
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短期投资跌价准备 Provision for short-term investment a0
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长期股权投资-股票投资 Long term equity investment - stocks 4-~S"T8<u
长期股权投资-其他股权投资 Long term equity investment - others [^eQGv[S
长期债券投资-债券投资 Long term securities investemnt - bonds m"RSDM!
长期债券投资-其他债权投资 Long term securities investment - others q?bKh*48
长期投资减值准备 Provision for long-term investment o$KW*aDp
应收票据 Notes receivable }BJR/r
应收股利 Dividends receivable b!c2j
应收利息 Interest receivable 4LkW`Sbm
应收帐款 Trade debtors lkaWwjv_D
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %v,a3^Qu
预付帐款 Prepayment tqwAS)v=
应收补贴款 Allowance receivable 7~m[:Eg6[s
其他应收款 Other debtors U\x$@J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors t lpTq\;
其他流动资产 Other current assets 4O:y
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物资采购 Purchase =RjseTS
原材料 Raw materials Vl%UT@D|
包装物 Packing materials =.ReM_.
低值易耗品 Low value consumbles agp7zw=N
材料成本差异 Material cost difference l$g \t]
自制半成品 Self-manufactured goods pRGag~h|E
库存商品 Finished goods U~q2j#pJ
商品进销差价 Difference between purchase & sales of commodities IT:8k5(L5j
委托加工物资 Consigned processiong material }5]7lGR
委托代销商品 Consignment-out dd:vQOF;
受托代销商品 Consignment-in :fA|J!^b[
分期收款发出商品 Goods on instalment sales ,qT+Vqpr{
存货跌价准备 Provision for obsolete stocks wL~-k
待摊费用 Prepaid expenses !YENJJ
待处理流动资产损益 Unsettled G/L on current assets {YF(6wVl
待处理固定资产损益 Unsettled G/L on fixed assets [K""6D
委托贷款-本金 Consignment loan - principle K7=>o*p
委托贷款-利息 Consignment loan - interest ^:Fj+d
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings e)*-<AGwC
固定资产-机器设备 Fixed assets - Plant and machinery NY"+Qw@$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (qDPGd*1
固定资产-运输设备 Fixed assets - Automobiles L-[A1#n
累计折旧 Accumulated depreciation XNQPyZ2@|b
固定资产减值准备 Impairment of fixed assets ^50\c$
工程物资-专用材料 Project material - specific materials sny$[!)
工程物资-专用设备 Project material - specific equipment jhH&}d9
工程物资-预付大型设备款 Project material - prepaid for equipment DLD 5>
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production =[
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在建工程 Construction in progress aI_[h
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在建工程减值准备 Impairment of construction in progress <7_s'UAL!
固定资产清理 Disposal of fixed assets C_S2a0?
无形资产-专利权 Intangible assets - patent "X \Yp_g
无形资产-非专利技术 Intangible assets - industrial property and know-how AwWo,Y399h
无形资产-商标权 Intangible assets - trademark rights Y@ X>ejk"
无形资产-土地使用权 Intangible assets - land use rights !24PJ\~I
无形资产-商誉 Intangible assets - goodwill K8RV=3MBLD
无形资产减值准备 Impairment of intangible assets i $lp8Y2ih
长期待摊费用 Deferred assets *>E_lWW.
未确认融资费用 Unrecognized finance fees cyBm,!
其他长期资产 Other long term assets ]\ t20R{z
递延税款借项 Deferred assets debits z>z9xG'
应付票据 Notes payable <kKuis6h
应付帐款 Trade creditors `wKd##v'@
预收帐款 Adanvances from customers a g6[Nk
代销商品款 Consignment-in payables -8:/My
其他应交款 Other payable to government ]DjnzClx
其他应付款 Other creditors .~X&BY>qP
应付股利 Proposed dividends \hI|I!sDWy
待转资产价值 Donated assets
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预计负债 Accrued liabilities pU1miA '
应付短期债券 Short-term debentures payable 13fyg7^JP
其他流动负债 Other current liabilities DdqE6q
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预提费用 Accrued expenses 7ygz52
应付工资 Payroll payable &Gs/#2XQ
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged 1>L8EImx]V
短期借款-信用借款 Bank loans - Short term - credit lofP$
短期借款-担保借款 Bank loans - Short term - guaranteed >~jl0!2z@
一年内到期长期借款 Long term loans due within one year p %hvDC
一年内到期长期应付款 Long term payable due within one year lC@wCgc
长期借款 Bank loans - Long term [*1:?mD$
应付债券-债券面值 Bond payable - Par value Hi nJ}MF
应付债券-债券溢价 Bond payable - Excess 9XmbHS[0V
应付债券-债券折价 Bond payable - Discount |f1RhB
应付债券-应计利息 Bond payable - Accrued interest gO#%*
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长期应付款 Long term payable 9r>iP L2H
专项应付款 Specific payable `=%G&_3_<
其他长期负债 Other long term liabilities E+cx8(
应交税金-所得税 Tax payable - income tax C5Mpm)-%
应交税金-增值税 Tax payable - VAT AjJ/t4<
应交税金-营业税 Tax payable - business tax Kx02 2rgDU
应交税金-消费税 Tax payable - consumable tax ^
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应交税金-其他 Tax payable - others }U?:al/m
递延税款贷项 Deferred taxation credit A<IV"bo
股本 Share capital mQ3gp&d3W
已归还投资 Investment returned ?}HZJ@:lB
利润分配-其他转入 Profit appropriation - other transfer in >0?ph<h1[q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2 SU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xVTl
利润分配-提取储备基金 Profit appropriation - reserve fund ~:*V'/2k
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {4*5Z[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lQxEiDIL
利润分配-利润归还投资 Profit appropriation - return investment by profit 2 ,krVb?<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h-fm)1S_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iD/+#UTY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :s1.TQ;Y(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &%tW
期初未分配利润 Retained earnings, beginning of the year ),H1z`c&I
资本公积-股本溢价 Capital surplus - share premium ` 5n^DP*X
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bl{W{?QI
资本公积-接受现金捐赠 Capital surplus - cash donation &yI>A1
资本公积-股权投资准备 Capital surplus - investment reserve Y=,9 M
资本公积-拨款转入 Capital surplus - subsidiary (:R5"|]@<x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8!
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资本公积-其他 Capital surplus - others 92~$Qa\S!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?rziKT5OOC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iFZ.a.NDc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Wu/:ES)C
盈余公积-储备基金 Surplus reserve - reserve fund !wC(
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?Zb3M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales uQKo2B0
主营业务成本 Cost of sales Kd\d>&b
主营业务税金及附加 Sales tax UG4I@@=
营业费用 Operating expenses Q_dMuoI
管理费用 General and administrative expenses PKd'lo
财务费用 Financial expenses ru|*xNXKgC
投资收益 Investment income v=cX.^L
其他业务收入 Other operating income x6ayF
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营业外收入 Non-operating income )~`UDaj_
补贴收入 Subsidy income UzW]kY[A<
其他业务支出 Other operating expenses (B%[NC6
营业外支出 Non-operating expenses ) )t]5Ys%;
所得税 Income tax (
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