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 。 km.xy_v
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现金 Cash in hand vA"yy"B+ V
银行存款 Cash in bank (7&[!PS
其他货币资金-外埠存款Other monetary assets - cash in other cities JoIffI?{(D
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'd'*4 )]k
其他货币资金-银行汇票 Other monetary assets - bank draft {'EQ%H$q
其他货币资金-信用卡 Other monetary assets - credit cards d8e6}C2v
其他货币资金-信用证保证金 Other monetary assets - L/C deposit x>7}>Y*(
其他货币资金-存出投资款 Other monetary assets - cash for investment HP"5*C5D
短期投资-股票投资 Investments - Short term - stocks Lw1~$rZg
短期投资-债券投资 Investments - Short term - bonds bv-s}UP0
短期投资-基金投资 Investments - Short term - funds XoL9:s(m~
短期投资-其他投资 Investments - Short term - others =l?5!f9
短期投资跌价准备 Provision for short-term investment k oZqoP
长期股权投资-股票投资 Long term equity investment - stocks 6E85mfFS
长期股权投资-其他股权投资 Long term equity investment - others Cz8=G;\
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others tBp dKJn##
长期投资减值准备 Provision for long-term investment J_<ENs-
应收票据 Notes receivable 6xvy hg#B
应收股利 Dividends receivable H~Hh$-z
应收利息 Interest receivable /a(xUm @.
应收帐款 Trade debtors yIOoVi\m
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors WR%x4\,d#
预付帐款 Prepayment c5nl!0XX
应收补贴款 Allowance receivable tFO86 !ln
其他应收款 Other debtors +)dQd T0Fq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors s^)wh v`C
其他流动资产 Other current assets &FW|O(]
物资采购 Purchase grp1nWAs
原材料 Raw materials wk'|gI[W
包装物 Packing materials XN'x`%!*3#
低值易耗品 Low value consumbles ?1JS*LQ$
材料成本差异 Material cost difference ,=.&
自制半成品 Self-manufactured goods zk
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库存商品 Finished goods uwU;glT
商品进销差价 Difference between purchase & sales of commodities 2*ZB[5_V
委托加工物资 Consigned processiong material %D:Mt|
委托代销商品 Consignment-out 7?Q<kB=f
受托代销商品 Consignment-in ~L<q9B( @
分期收款发出商品 Goods on instalment sales 37Q9goMov
存货跌价准备 Provision for obsolete stocks 5~5d%C^3k
待摊费用 Prepaid expenses =I-SQI8
待处理流动资产损益 Unsettled G/L on current assets UMuRB>ey
待处理固定资产损益 Unsettled G/L on fixed assets b<u
委托贷款-本金 Consignment loan - principle 2zZ" }Zr#
委托贷款-利息 Consignment loan - interest ]_G!(`Udh
委托贷款-减值准备 Consignment loan - provision -NGY+1
固定资产-房屋建筑物 Fixed assets - Buildings n3SCiSr
固定资产-机器设备 Fixed assets - Plant and machinery Xb@lKX5Re
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7`9J.L&,;
固定资产-运输设备 Fixed assets - Automobiles R/VrBiw
累计折旧 Accumulated depreciation \=P+]9
固定资产减值准备 Impairment of fixed assets xxpvVb)mF
工程物资-专用材料 Project material - specific materials FZ)_WaqGf
工程物资-专用设备 Project material - specific equipment sG!SSRL@
工程物资-预付大型设备款 Project material - prepaid for equipment U ]Ek5p
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vc0'x4
在建工程 Construction in progress c*sK| U7)
在建工程减值准备 Impairment of construction in progress Vcm9:,Xlw
固定资产清理 Disposal of fixed assets ts
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无形资产-专利权 Intangible assets - patent p(-f $Q(
无形资产-非专利技术 Intangible assets - industrial property and know-how wi-O}*O
无形资产-商标权 Intangible assets - trademark rights <xe=G]v
无形资产-土地使用权 Intangible assets - land use rights T:p,!?kc7
无形资产-商誉 Intangible assets - goodwill _ +q.R
无形资产减值准备 Impairment of intangible assets ]@wee 08
长期待摊费用 Deferred assets |]kcgLqj
未确认融资费用 Unrecognized finance fees ky0Fm
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其他长期资产 Other long term assets Hpo7diBE
递延税款借项 Deferred assets debits jq#uBU%
应付票据 Notes payable -HutEbkjx
应付帐款 Trade creditors ;-Fr^|do y
预收帐款 Adanvances from customers 4=^_ 4o2
代销商品款 Consignment-in payables BU
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其他应交款 Other payable to government 2Z!%Q}Do
其他应付款 Other creditors J{<,V\t)
应付股利 Proposed dividends r\-Mj\$-
待转资产价值 Donated assets *.nC'$-2r
预计负债 Accrued liabilities n%yMf!M
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应付短期债券 Short-term debentures payable )L fXb9}
其他流动负债 Other current liabilities f_y+B]?'M
预提费用 Accrued expenses sq1Z;l31"
应付工资 Payroll payable HIM>%
应付福利费 Welfare payable MLf,5f;e
短期借款-抵押借款 Bank loans - Short term - pledged l?F-w;wHN
短期借款-信用借款 Bank loans - Short term - credit oNH
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短期借款-担保借款 Bank loans - Short term - guaranteed ky*-THS
一年内到期长期借款 Long term loans due within one year YaI8hj@}
一年内到期长期应付款 Long term payable due within one year UlF=,0P
长期借款 Bank loans - Long term sz}YXR=m
应付债券-债券面值 Bond payable - Par value Hry*.s -
应付债券-债券溢价 Bond payable - Excess 9,g &EnvG
应付债券-债券折价 Bond payable - Discount vl+vzAd
应付债券-应计利息 Bond payable - Accrued interest *ElR
长期应付款 Long term payable WB~
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专项应付款 Specific payable \@6PA
其他长期负债 Other long term liabilities gwHNz5 a*V
应交税金-所得税 Tax payable - income tax WPLM*]6
应交税金-增值税 Tax payable - VAT ,-,BtfE3
应交税金-营业税 Tax payable - business tax *tkbC2D
应交税金-消费税 Tax payable - consumable tax }H2<w-,+
应交税金-其他 Tax payable - others q):Ph&'r
递延税款贷项 Deferred taxation credit $$QbcnOf$
股本 Share capital PgZeDU
PP
已归还投资 Investment returned CtItzp
利润分配-其他转入 Profit appropriation - other transfer in U6SgV
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gQHE2$i>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QQ*yQ\
利润分配-提取储备基金 Profit appropriation - reserve fund ~
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V-rzn171Q)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aI @&x
利润分配-利润归还投资 Profit appropriation - return investment by profit <tp\+v!u
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m<]b]FQ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve KFxy,Z$-4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'U=D6X%V9m
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O{WJi;l
期初未分配利润 Retained earnings, beginning of the year 'Y`.0T[&
资本公积-股本溢价 Capital surplus - share premium 7I.7%m,g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pi`sx[T@{Z
资本公积-接受现金捐赠 Capital surplus - cash donation 1%W|>M`
资本公积-股权投资准备 Capital surplus - investment reserve ODE9@]a
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation h|z{ (v
资本公积-其他 Capital surplus - others O}VI8OB(&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |/LCwq%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dno=C
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -8F~T
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盈余公积-储备基金 Surplus reserve - reserve fund +Fu=9j/,j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund aBL+i
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment <3]Qrjl
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主营业务收入 Sales MN|8(f5Gs
主营业务成本 Cost of sales l+$e|F
主营业务税金及附加 Sales tax yj]\%3o<Z7
营业费用 Operating expenses "b6ZAgxv
管理费用 General and administrative expenses [p3)C<;ZC
财务费用 Financial expenses e*[M*u
投资收益 Investment income 8p3pw=p
其他业务收入 Other operating income TMsEHd
营业外收入 Non-operating income @r.u
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补贴收入 Subsidy income ]F&<{\:_}
其他业务支出 Other operating expenses 6.fahg?E
营业外支出 Non-operating expenses bY6y)l
所得税 Income tax DFvLCGkDk
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