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 。 <I#M^}`
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现金 Cash in hand OIIA^QyV
银行存款 Cash in bank .K]Uk/W
其他货币资金-外埠存款Other monetary assets - cash in other cities hV+=hX<h
其他货币资金-银行本票 Other monetary assets - cashier‘s check ~uV(/?o%
其他货币资金-银行汇票 Other monetary assets - bank draft \8g=
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其他货币资金-信用卡 Other monetary assets - credit cards ^X?uAX-RP|
其他货币资金-信用证保证金 Other monetary assets - L/C deposit xS:n
其他货币资金-存出投资款 Other monetary assets - cash for investment =ym<yI<
短期投资-股票投资 Investments - Short term - stocks w:/3%-
短期投资-债券投资 Investments - Short term - bonds NTEN
短期投资-基金投资 Investments - Short term - funds 7xFZJ#
短期投资-其他投资 Investments - Short term - others +* j8[sz
短期投资跌价准备 Provision for short-term investment ?\)h2oi!F5
长期股权投资-股票投资 Long term equity investment - stocks %WC^aKfY
长期股权投资-其他股权投资 Long term equity investment - others {5fL!`6w
长期债券投资-债券投资 Long term securities investemnt - bonds 1rS8+!9C
长期债券投资-其他债权投资 Long term securities investment - others 0":k[y
长期投资减值准备 Provision for long-term investment ?bpVdm!
应收票据 Notes receivable !>V)x
应收股利 Dividends receivable >FKwFwT4D
应收利息 Interest receivable 4U16'd
应收帐款 Trade debtors jSSEfy>^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^KnK
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预付帐款 Prepayment 5fMlOP_
应收补贴款 Allowance receivable X7[gfKGL)N
其他应收款 Other debtors LlS~J K
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C#4_`4{
其他流动资产 Other current assets *Hi}FI
物资采购 Purchase 0m=57c$O
原材料 Raw materials N:okt)q:%
包装物 Packing materials f$ tm<:)Y
低值易耗品 Low value consumbles L^zh|MEyzk
材料成本差异 Material cost difference @SyL1yFX
自制半成品 Self-manufactured goods O;5lF
库存商品 Finished goods -SfU.
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商品进销差价 Difference between purchase & sales of commodities b dLi_k
委托加工物资 Consigned processiong material ?D6|~k
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委托代销商品 Consignment-out 74a@/'WbE
受托代销商品 Consignment-in l^$'6q"
分期收款发出商品 Goods on instalment sales V#b=m
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存货跌价准备 Provision for obsolete stocks $PI9vyS
待摊费用 Prepaid expenses 2gZ nrU
待处理流动资产损益 Unsettled G/L on current assets |2%|=
待处理固定资产损益 Unsettled G/L on fixed assets Nd+1r|e'
委托贷款-本金 Consignment loan - principle 89;@#9
委托贷款-利息 Consignment loan - interest hSR+7qN<e
委托贷款-减值准备 Consignment loan - provision vj344B
固定资产-房屋建筑物 Fixed assets - Buildings `R>z{-@=
固定资产-机器设备 Fixed assets - Plant and machinery 3Pllxq<n
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures I{r*Y9
固定资产-运输设备 Fixed assets - Automobiles {~uTi>U
累计折旧 Accumulated depreciation pkae91
固定资产减值准备 Impairment of fixed assets Lr5{c5M
工程物资-专用材料 Project material - specific materials 9(nq 4HvI
工程物资-专用设备 Project material - specific equipment &oq0XV.M^
工程物资-预付大型设备款 Project material - prepaid for equipment #r]Z2Y]
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production k].swvIi
在建工程 Construction in progress aidQ,(PDj
在建工程减值准备 Impairment of construction in progress 1DhC,)+D}q
固定资产清理 Disposal of fixed assets "M!m-]
无形资产-专利权 Intangible assets - patent >;'0ymG.`
无形资产-非专利技术 Intangible assets - industrial property and know-how HZZZ [km
无形资产-商标权 Intangible assets - trademark rights q\x.e.@
无形资产-土地使用权 Intangible assets - land use rights tpC^68*F
无形资产-商誉 Intangible assets - goodwill w/(c}%v}=
无形资产减值准备 Impairment of intangible assets xY#J((-iH
长期待摊费用 Deferred assets >*VvV/UU
未确认融资费用 Unrecognized finance fees w$AR
其他长期资产 Other long term assets CoNaGb
递延税款借项 Deferred assets debits 1:<(Q2X%
应付票据 Notes payable \~z$'3H`
应付帐款 Trade creditors gwQMy$
预收帐款 Adanvances from customers <n 06(9BF
代销商品款 Consignment-in payables -{k8^o7$
其他应交款 Other payable to government
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其他应付款 Other creditors @ci..::5
应付股利 Proposed dividends ~/9RSdv7
待转资产价值 Donated assets u
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预计负债 Accrued liabilities Z\EA!Cs3
应付短期债券 Short-term debentures payable /\b*
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其他流动负债 Other current liabilities 0VSIyG_Z
预提费用 Accrued expenses i9XpP(mf
应付工资 Payroll payable .pQ5lK(R
应付福利费 Welfare payable )LIn1o_,
短期借款-抵押借款 Bank loans - Short term - pledged 7/51_=%kR
短期借款-信用借款 Bank loans - Short term - credit 77yYdil^W+
短期借款-担保借款 Bank loans - Short term - guaranteed 3MFTP5~
一年内到期长期借款 Long term loans due within one year U|x Hy+N
一年内到期长期应付款 Long term payable due within one year J sz=5`
长期借款 Bank loans - Long term *bf 5A9
应付债券-债券面值 Bond payable - Par value HXSryjF?
应付债券-债券溢价 Bond payable - Excess hN6wp_
应付债券-债券折价 Bond payable - Discount f"P866@oWn
应付债券-应计利息 Bond payable - Accrued interest aG^E^^Y
长期应付款 Long term payable c/A?-9
专项应付款 Specific payable *2->>"kh
其他长期负债 Other long term liabilities JJ
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应交税金-所得税 Tax payable - income tax t_w\k_
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应交税金-增值税 Tax payable - VAT 2O
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应交税金-营业税 Tax payable - business tax qvB{vU
应交税金-消费税 Tax payable - consumable tax &Wcz~Gx3Q
应交税金-其他 Tax payable - others J(d[05x0
递延税款贷项 Deferred taxation credit }7 +%k/
股本 Share capital x@Z{5w_a
已归还投资 Investment returned 5rB>)p05[
利润分配-其他转入 Profit appropriation - other transfer in 6h)_{|
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zpT^:Ag
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bUm
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利润分配-提取储备基金 Profit appropriation - reserve fund _7Y-gy#\a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |<h}'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund } SWp~3P
利润分配-利润归还投资 Profit appropriation - return investment by profit IiqqdU]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends SfC* ZM}<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \WFcb\..
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CU\gx*=E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares aYT!xdCI
期初未分配利润 Retained earnings, beginning of the year M.t,o\xl
资本公积-股本溢价 Capital surplus - share premium C 8wGbU6`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [;Lgbgt3f
资本公积-接受现金捐赠 Capital surplus - cash donation go AV+V7
资本公积-股权投资准备 Capital surplus - investment reserve uK$ Xqo%L
资本公积-拨款转入 Capital surplus - subsidiary MWA,3I\.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qzbW0AM[M
资本公积-其他 Capital surplus - others \{:A&X~\!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %'s
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y!P!Fif'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >"bW'
盈余公积-储备基金 Surplus reserve - reserve fund NL$z4m0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment C{85#`z`
主营业务收入 Sales <hCO-r#
主营业务成本 Cost of sales ,4t6Cq!
主营业务税金及附加 Sales tax \]f+
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营业费用 Operating expenses !' ^l}K>
管理费用 General and administrative expenses 5aW#zgxXg
财务费用 Financial expenses XH~(=^/_
投资收益 Investment income tUxH6IS
其他业务收入 Other operating income oio{@#DX`
营业外收入 Non-operating income ?SFQx\/
补贴收入 Subsidy income "NLuAB.P
其他业务支出 Other operating expenses ZN$%\,<
营业外支出 Non-operating expenses 4vWiOcJF!O
所得税 Income tax GWuKDq
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