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 。 63kZ#5g(Dw
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现金 Cash in hand ;f
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银行存款 Cash in bank Zi<(>@z2
其他货币资金-外埠存款Other monetary assets - cash in other cities on
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其他货币资金-银行本票 Other monetary assets - cashier‘s check )N
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其他货币资金-银行汇票 Other monetary assets - bank draft y w:=$e5
其他货币资金-信用卡 Other monetary assets - credit cards # ELYPp]6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4GS:kfti
其他货币资金-存出投资款 Other monetary assets - cash for investment {FR+a**
短期投资-股票投资 Investments - Short term - stocks !\\OMAf7
短期投资-债券投资 Investments - Short term - bonds *vT Abk$
短期投资-基金投资 Investments - Short term - funds Bnw^W_
短期投资-其他投资 Investments - Short term - others "g5MltH
短期投资跌价准备 Provision for short-term investment K4b2)8
长期股权投资-股票投资 Long term equity investment - stocks er<_;"`1
长期股权投资-其他股权投资 Long term equity investment - others MHS|gR.c
长期债券投资-债券投资 Long term securities investemnt - bonds Nzb=h/;
长期债券投资-其他债权投资 Long term securities investment - others O;.DQ
长期投资减值准备 Provision for long-term investment Z8Tb43?
应收票据 Notes receivable ;8w
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应收股利 Dividends receivable #4V->I
应收利息 Interest receivable mteQRgC
应收帐款 Trade debtors \W|ymV_Ki
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +pe\9
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预付帐款 Prepayment o;>qsn8
应收补贴款 Allowance receivable AR c
其他应收款 Other debtors ~I]aUN
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Nx!7sE*b$1
其他流动资产 Other current assets Y6a9S`o
物资采购 Purchase k=X)axt1
原材料 Raw materials B[5<&
包装物 Packing materials _p<wATv?7t
低值易耗品 Low value consumbles 5kCXy$"%
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods {x~r$")c?
库存商品 Finished goods qR
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商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material WfQZ7e
委托代销商品 Consignment-out Ct$\!|aR
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales f]2;s#cu
存货跌价准备 Provision for obsolete stocks \b#`Ahf`
待摊费用 Prepaid expenses e@PY(#ru
待处理流动资产损益 Unsettled G/L on current assets ktM7L{Nz
待处理固定资产损益 Unsettled G/L on fixed assets KK4rVb:-
委托贷款-本金 Consignment loan - principle ]2_=(N\Kt
委托贷款-利息 Consignment loan - interest 4D6LP*
委托贷款-减值准备 Consignment loan - provision 4}0Ry\
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固定资产-房屋建筑物 Fixed assets - Buildings /1eeNbd
固定资产-机器设备 Fixed assets - Plant and machinery yc
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures [S0wwWU |0
固定资产-运输设备 Fixed assets - Automobiles $p*.[)
累计折旧 Accumulated depreciation {&J
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固定资产减值准备 Impairment of fixed assets -X-sykDm
工程物资-专用材料 Project material - specific materials g|j15&x
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment =
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production u.}H)wt
在建工程 Construction in progress xrkR)~ E
在建工程减值准备 Impairment of construction in progress xEufbFAN?
固定资产清理 Disposal of fixed assets ViU5l*n;
无形资产-专利权 Intangible assets - patent biRkqc;
无形资产-非专利技术 Intangible assets - industrial property and know-how hJ75(I
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无形资产-商标权 Intangible assets - trademark rights M3eFG@,
无形资产-土地使用权 Intangible assets - land use rights /$9We8
无形资产-商誉 Intangible assets - goodwill FLIU}doc
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets bd2QQ1[1vh
未确认融资费用 Unrecognized finance fees TV/ EC#48
其他长期资产 Other long term assets NMzq10M=6
递延税款借项 Deferred assets debits k&npC8oA
应付票据 Notes payable bnH:|-?q
应付帐款 Trade creditors +]Ev
预收帐款 Adanvances from customers 5=1Ml50
代销商品款 Consignment-in payables 9zm2}6r4
其他应交款 Other payable to government ;_0frX
其他应付款 Other creditors mdlMciP
应付股利 Proposed dividends Z_mQpt|y
待转资产价值 Donated assets I/u>Gt
预计负债 Accrued liabilities FJBB@<>:
应付短期债券 Short-term debentures payable vVSf'w
其他流动负债 Other current liabilities r(rT.D&
预提费用 Accrued expenses vi` VK&+r
应付工资 Payroll payable /h@3R[k
应付福利费 Welfare payable )!;20Po
短期借款-抵押借款 Bank loans - Short term - pledged #X0Xc2}{f
短期借款-信用借款 Bank loans - Short term - credit JW"n#sR4
短期借款-担保借款 Bank loans - Short term - guaranteed ,o}CBB! k
一年内到期长期借款 Long term loans due within one year }/
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一年内到期长期应付款 Long term payable due within one year )"_&CYnd
长期借款 Bank loans - Long term gL`aLg_
应付债券-债券面值 Bond payable - Par value z`,dEGfh^
应付债券-债券溢价 Bond payable - Excess MjK<n[.
应付债券-债券折价 Bond payable - Discount QY*F(S,\
应付债券-应计利息 Bond payable - Accrued interest '=J|IN7WT
长期应付款 Long term payable
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专项应付款 Specific payable lHE \Z`
其他长期负债 Other long term liabilities .R^ R|<x
应交税金-所得税 Tax payable - income tax "*:?m{w5
应交税金-增值税 Tax payable - VAT j|{
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应交税金-营业税 Tax payable - business tax COj^pdE3
应交税金-消费税 Tax payable - consumable tax +^%)QH>9
应交税金-其他 Tax payable - others )|W6Z
递延税款贷项 Deferred taxation credit uU
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股本 Share capital (-VH=,Md
已归还投资 Investment returned AYDAt5K_
利润分配-其他转入 Profit appropriation - other transfer in VO /b&%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !Z0S@
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L1&` 3a?pL
利润分配-提取储备基金 Profit appropriation - reserve fund PGuPw'2;[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2nCHL'8N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R_"6E8N
利润分配-利润归还投资 Profit appropriation - return investment by profit g"`jWSt7Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qHPinxewx
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L]l?_#*x
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QHd|cg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /l8wb~vl
期初未分配利润 Retained earnings, beginning of the year 5?|y%YH;R\
资本公积-股本溢价 Capital surplus - share premium mRN[lj
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %BQ?DTtb7'
资本公积-接受现金捐赠 Capital surplus - cash donation ~*`wRiUhis
资本公积-股权投资准备 Capital surplus - investment reserve #TcX5
资本公积-拨款转入 Capital surplus - subsidiary cfy9wD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others )JU`Z@?8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V7vojm4O
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0^6}
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YoZd,} i
盈余公积-储备基金 Surplus reserve - reserve fund >y
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund :*-O;Yw?S@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment E!`/XB/nA
主营业务收入 Sales 4tSh.qBht
主营业务成本 Cost of sales "2 D{X
主营业务税金及附加 Sales tax '-#gQxIpD
营业费用 Operating expenses mq4VwT
管理费用 General and administrative expenses 3h6,x0AG
财务费用 Financial expenses w9Nk8OsL
投资收益 Investment income X5= Ki
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其他业务收入 Other operating income s"~,Zzy@j
营业外收入 Non-operating income ony;U#
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补贴收入 Subsidy income D'Uc?2X,&
其他业务支出 Other operating expenses '1d0
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营业外支出 Non-operating expenses rEWuWv$
所得税 Income tax I*pFX0+
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