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 。 {iGy@?d)zt
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现金 Cash in hand fH-fEMyW
银行存款 Cash in bank _d|CO
其他货币资金-外埠存款Other monetary assets - cash in other cities <r9L-4
其他货币资金-银行本票 Other monetary assets - cashier‘s check Vu0d\l^$
其他货币资金-银行汇票 Other monetary assets - bank draft |/qwR~
其他货币资金-信用卡 Other monetary assets - credit cards _Sq*m=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit / [s TN.MG
其他货币资金-存出投资款 Other monetary assets - cash for investment Oe)d|6=
短期投资-股票投资 Investments - Short term - stocks *^ZJ&.
短期投资-债券投资 Investments - Short term - bonds *~D|M
短期投资-基金投资 Investments - Short term - funds sf([
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短期投资-其他投资 Investments - Short term - others &z;bX-"E
短期投资跌价准备 Provision for short-term investment 3WVH8S b
长期股权投资-股票投资 Long term equity investment - stocks AiP#wK;
长期股权投资-其他股权投资 Long term equity investment - others Ulf'gD4e
长期债券投资-债券投资 Long term securities investemnt - bonds syJLcK+e
长期债券投资-其他债权投资 Long term securities investment - others XIGz_g;#'w
长期投资减值准备 Provision for long-term investment Bj=lUn`T:
应收票据 Notes receivable wtl3Ex,DO
应收股利 Dividends receivable 5NR@<FE
应收利息 Interest receivable ]9
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应收帐款 Trade debtors *:5S*E&}V
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :*=fGwIWS
预付帐款 Prepayment 5@lVuMIYT
应收补贴款 Allowance receivable oe'f?IY
其他应收款 Other debtors <2n5|.:>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors DruiiA
其他流动资产 Other current assets afw`Heaa2(
物资采购 Purchase fT2F$U
原材料 Raw materials yTxrbE
包装物 Packing materials C`@gsF"<7
低值易耗品 Low value consumbles i_c'E;|
材料成本差异 Material cost difference d-sT+4o}
自制半成品 Self-manufactured goods &G|^{!p/G
库存商品 Finished goods 2 rFjYx8D!
商品进销差价 Difference between purchase & sales of commodities *8bj3A]vf
委托加工物资 Consigned processiong material 6~!QibA|P
委托代销商品 Consignment-out 2zV{I*
受托代销商品 Consignment-in `<Q[$z
分期收款发出商品 Goods on instalment sales q4EOI
存货跌价准备 Provision for obsolete stocks Ka_g3
待摊费用 Prepaid expenses |AQU\BUj
待处理流动资产损益 Unsettled G/L on current assets %lnVzGP
待处理固定资产损益 Unsettled G/L on fixed assets b9xvLR8
委托贷款-本金 Consignment loan - principle \{a!Z&df
委托贷款-利息 Consignment loan - interest 83adnm
委托贷款-减值准备 Consignment loan - provision /h7uE
固定资产-房屋建筑物 Fixed assets - Buildings ;*G';VuT
固定资产-机器设备 Fixed assets - Plant and machinery Tc.QzD\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xZ]QT3U+
固定资产-运输设备 Fixed assets - Automobiles eJ%b"H!
累计折旧 Accumulated depreciation M
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固定资产减值准备 Impairment of fixed assets _f1;Hhoa
工程物资-专用材料 Project material - specific materials O**~ Tj
工程物资-专用设备 Project material - specific equipment q'Nafa&a)
工程物资-预付大型设备款 Project material - prepaid for equipment kz*6%Cg*~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production r
j.X"
在建工程 Construction in progress tb^/jzC
在建工程减值准备 Impairment of construction in progress (e_z*o)\T
固定资产清理 Disposal of fixed assets .iC!Ttr
无形资产-专利权 Intangible assets - patent Eq?U$eE
无形资产-非专利技术 Intangible assets - industrial property and know-how s&4&\Aq}x#
无形资产-商标权 Intangible assets - trademark rights A+MG?k>yg
无形资产-土地使用权 Intangible assets - land use rights .k-t5d
无形资产-商誉 Intangible assets - goodwill a&Z,~Vp
无形资产减值准备 Impairment of intangible assets I&6M{,rnM
长期待摊费用 Deferred assets B'e@RhU;
未确认融资费用 Unrecognized finance fees TVM19)9
其他长期资产 Other long term assets Y?qUO2
递延税款借项 Deferred assets debits 6oI/*`>
应付票据 Notes payable JvsL]yRT
应付帐款 Trade creditors ?Dl; DE1
预收帐款 Adanvances from customers ^;9<7h[l
代销商品款 Consignment-in payables
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其他应交款 Other payable to government ~dC.
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其他应付款 Other creditors !Ln 'Mi_B
应付股利 Proposed dividends PfsUe,*
待转资产价值 Donated assets BM{*5Lf
预计负债 Accrued liabilities '
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应付短期债券 Short-term debentures payable 9X&=?+f
其他流动负债 Other current liabilities 0R,.
预提费用 Accrued expenses t2iQ[`/?~
应付工资 Payroll payable gq]@*C
应付福利费 Welfare payable lWn}afI
短期借款-抵押借款 Bank loans - Short term - pledged D4N(FZ0~
短期借款-信用借款 Bank loans - Short term - credit I)kc[/^j$
短期借款-担保借款 Bank loans - Short term - guaranteed [C/{ ru&E
一年内到期长期借款 Long term loans due within one year '5b0 K1$"
一年内到期长期应付款 Long term payable due within one year Qo!F?i/ n
长期借款 Bank loans - Long term ?t<g|H/|6
应付债券-债券面值 Bond payable - Par value {<$t
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应付债券-债券溢价 Bond payable - Excess ULhXyItL
应付债券-债券折价 Bond payable - Discount D59q/@
应付债券-应计利息 Bond payable - Accrued interest )vUS). ;S`
长期应付款 Long term payable +w7U7"
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专项应付款 Specific payable Ai"MJ6)
其他长期负债 Other long term liabilities psse^rFg
应交税金-所得税 Tax payable - income tax m] yUcj{F
应交税金-增值税 Tax payable - VAT @^<&LG5^
应交税金-营业税 Tax payable - business tax RU=\eD
应交税金-消费税 Tax payable - consumable tax *kpP)\P
应交税金-其他 Tax payable - others 052Cf
dq
递延税款贷项 Deferred taxation credit 6oq5CD oq
股本 Share capital l =t/"M=
已归还投资 Investment returned %#
o@ c
利润分配-其他转入 Profit appropriation - other transfer in mK/E1a)AG3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4x<H=CJC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y<jX[ET!
利润分配-提取储备基金 Profit appropriation - reserve fund &Nh
zEl1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1V9A nzwX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a~J!G:(
利润分配-利润归还投资 Profit appropriation - return investment by profit Cn{v\Q~.4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends jo0XF]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6"+9$nFyW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uf|uFGb
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }& W=
期初未分配利润 Retained earnings, beginning of the year tSux5yV
资本公积-股本溢价 Capital surplus - share premium v%c/eAF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zoc4@%
n
资本公积-接受现金捐赠 Capital surplus - cash donation EJ>rW(s
资本公积-股权投资准备 Capital surplus - investment reserve *];
QPi~
资本公积-拨款转入 Capital surplus - subsidiary *N4/M%1P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tcnO`0moK
资本公积-其他 Capital surplus - others 0g6sGz=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =|``d-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zc=G4F01
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !H@HgJ
-
盈余公积-储备基金 Surplus reserve - reserve fund w;{Q)_A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +Adk1N8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
iqdU?&.;
主营业务收入 Sales k\qFWFR
主营业务成本 Cost of sales :<bhQY
主营业务税金及附加 Sales tax X(eW
+,H
营业费用 Operating expenses BgD3P.;[
管理费用 General and administrative expenses f^*
Yqa
财务费用 Financial expenses *r[V[9+y-D
投资收益 Investment income 1x=x,lcL
其他业务收入 Other operating income d/jP2uuA
营业外收入 Non-operating income S9r?= K
补贴收入 Subsidy income zw
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其他业务支出 Other operating expenses j{r@>g;3
营业外支出 Non-operating expenses #;~HoOK*#
所得税 Income tax NJE*/_S
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