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 。 Pf*6/7S:
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现金 Cash in hand M&Uy42,MR
银行存款 Cash in bank ?bTfQH
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其他货币资金-外埠存款Other monetary assets - cash in other cities o-,."|6
其他货币资金-银行本票 Other monetary assets - cashier‘s check vCzZjGBY
其他货币资金-银行汇票 Other monetary assets - bank draft )DSeXS[
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其他货币资金-信用卡 Other monetary assets - credit cards @KN+)q P
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,6)N.
其他货币资金-存出投资款 Other monetary assets - cash for investment %()d$.F
短期投资-股票投资 Investments - Short term - stocks i! .]U@{k
短期投资-债券投资 Investments - Short term - bonds cG|fau<G
短期投资-基金投资 Investments - Short term - funds @=-(H<0
短期投资-其他投资 Investments - Short term - others ,/;Aew;
短期投资跌价准备 Provision for short-term investment wq)*bIv
长期股权投资-股票投资 Long term equity investment - stocks =~D? K9o
长期股权投资-其他股权投资 Long term equity investment - others E
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长期债券投资-债券投资 Long term securities investemnt - bonds =Tj{)=^/#
长期债券投资-其他债权投资 Long term securities investment - others Wn%P.`o#
长期投资减值准备 Provision for long-term investment :6n#y-9^1
应收票据 Notes receivable 3]Z1kB
应收股利 Dividends receivable k(gbUlCc
应收利息 Interest receivable 5ut| eD`3
应收帐款 Trade debtors J2mHPVA3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors xL}i9ozZ
预付帐款 Prepayment %xt9k9=vZ
应收补贴款 Allowance receivable MK&,2>m,A
其他应收款 Other debtors -IPo/?}
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wi(Y=?=
其他流动资产 Other current assets h\s/rZg=r
物资采购 Purchase j\2Qe%d
原材料 Raw materials CSM"Kz`
包装物 Packing materials yx-{PjX
低值易耗品 Low value consumbles wQ_4_W
材料成本差异 Material cost difference q+g,?;Yx
自制半成品 Self-manufactured goods +8Xjk\Hi
库存商品 Finished goods [FFr}\}bY
商品进销差价 Difference between purchase & sales of commodities ,OE&e*1
委托加工物资 Consigned processiong material C$[d~1t6
委托代销商品 Consignment-out *"%TAe7?~+
受托代销商品 Consignment-in !fh (k
分期收款发出商品 Goods on instalment sales FO!Td
存货跌价准备 Provision for obsolete stocks z@*E=B1L
待摊费用 Prepaid expenses J_Lmy7~xbD
待处理流动资产损益 Unsettled G/L on current assets Gh;\"Qx
待处理固定资产损益 Unsettled G/L on fixed assets g4K+AK
委托贷款-本金 Consignment loan - principle +m=b
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委托贷款-利息 Consignment loan - interest 5ggyk0
委托贷款-减值准备 Consignment loan - provision KVi6vdgD
固定资产-房屋建筑物 Fixed assets - Buildings 7?P'f3)fG
固定资产-机器设备 Fixed assets - Plant and machinery ]so/AdT9hA
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures S%SYvA
固定资产-运输设备 Fixed assets - Automobiles 3efOgP=L
累计折旧 Accumulated depreciation "LBMpgpU
固定资产减值准备 Impairment of fixed assets i3-5~@M
工程物资-专用材料 Project material - specific materials &<&tdShI
工程物资-专用设备 Project material - specific equipment c&['T+X
工程物资-预付大型设备款 Project material - prepaid for equipment v%tjZ5x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ]RVu[k8
在建工程 Construction in progress _4{0He`q
在建工程减值准备 Impairment of construction in progress ,=/9Ld2w
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固定资产清理 Disposal of fixed assets {K^5q{u
无形资产-专利权 Intangible assets - patent eG=d)`.JaV
无形资产-非专利技术 Intangible assets - industrial property and know-how
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无形资产-商标权 Intangible assets - trademark rights [2:d@=%.
无形资产-土地使用权 Intangible assets - land use rights Yuv(4a<M%
无形资产-商誉 Intangible assets - goodwill JrP`u4f_
无形资产减值准备 Impairment of intangible assets a>4/2
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长期待摊费用 Deferred assets ]_KWN$pd
未确认融资费用 Unrecognized finance fees ;jPsS^X
其他长期资产 Other long term assets d$ouH%^cGu
递延税款借项 Deferred assets debits 92TuuN#{
应付票据 Notes payable K\xz|Gq
应付帐款 Trade creditors cVi_#9u"
预收帐款 Adanvances from customers ,NO[Piok
代销商品款 Consignment-in payables "4b{YWv
其他应交款 Other payable to government #MC#K{Xd
其他应付款 Other creditors ,Ag {-&
应付股利 Proposed dividends %bcf% 7
待转资产价值 Donated assets ?QP>rm
预计负债 Accrued liabilities I4Do$&9
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应付短期债券 Short-term debentures payable Y3~Uz#`SU
其他流动负债 Other current liabilities GT6; I7
预提费用 Accrued expenses g=:o 'W$@
应付工资 Payroll payable SSe;&Jk2d
应付福利费 Welfare payable V&zeC/xSq
短期借款-抵押借款 Bank loans - Short term - pledged 8mX!mYO3c
短期借款-信用借款 Bank loans - Short term - credit rO87V!Cj
短期借款-担保借款 Bank loans - Short term - guaranteed [^"}jbn/
一年内到期长期借款 Long term loans due within one year [* xdILj
一年内到期长期应付款 Long term payable due within one year ,xwiJfG;
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长期借款 Bank loans - Long term _Sj
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应付债券-债券面值 Bond payable - Par value 2dts}G
应付债券-债券溢价 Bond payable - Excess Z%~}*F}7X
应付债券-债券折价 Bond payable - Discount `zoHgn7B9q
应付债券-应计利息 Bond payable - Accrued interest (Mv~0ShakO
长期应付款 Long term payable Dj/Hz\
专项应付款 Specific payable GMU!GSY
其他长期负债 Other long term liabilities T{prCM
应交税金-所得税 Tax payable - income tax Y3@+aA
应交税金-增值税 Tax payable - VAT >~g-
应交税金-营业税 Tax payable - business tax r] /Ej!|
应交税金-消费税 Tax payable - consumable tax @!;A^<{ka
应交税金-其他 Tax payable - others ("`"?G
递延税款贷项 Deferred taxation credit 5;`Ot2
股本 Share capital N8]DzE0%
已归还投资 Investment returned QL0q/S1*
利润分配-其他转入 Profit appropriation - other transfer in D#nH g
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4s{=/,f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |AvPg
利润分配-提取储备基金 Profit appropriation - reserve fund `;mgJD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y[J9"k(@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B9(w^l$kZ|
利润分配-利润归还投资 Profit appropriation - return investment by profit '`8 ^P
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rBJ`=o z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UVDMYA0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w,hm_aDq
期初未分配利润 Retained earnings, beginning of the year F`KXG$
资本公积-股本溢价 Capital surplus - share premium hy/g*>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y,?=,x}o#
资本公积-接受现金捐赠 Capital surplus - cash donation 8kK L=
资本公积-股权投资准备 Capital surplus - investment reserve 2K4Xu9-i:b
资本公积-拨款转入 Capital surplus - subsidiary kB+$Kt<]L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (
yLu=
资本公积-其他 Capital surplus - others -axKnfj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E}Cz(5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve olv&K(-ccI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xst-zfkH`
盈余公积-储备基金 Surplus reserve - reserve fund dPO"8HQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (o{Y;E@/y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?C CQm
主营业务收入 Sales )]n>.ZmLCB
主营业务成本 Cost of sales ;$tdn?|
主营业务税金及附加 Sales tax "9s}1C; Me
营业费用 Operating expenses ESviWCh0Fl
管理费用 General and administrative expenses +wG
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财务费用 Financial expenses `*[Kmb\
投资收益 Investment income =lv(
其他业务收入 Other operating income S))B^).0-
营业外收入 Non-operating income }
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补贴收入 Subsidy income .BjWZj
其他业务支出 Other operating expenses O:v#M]
营业外支出 Non-operating expenses '!$QI@@
所得税 Income tax |keU+De
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