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 。 OGFKc#
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现金 Cash in hand uI2'j
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银行存款 Cash in bank X{
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其他货币资金-外埠存款Other monetary assets - cash in other cities s2v*
其他货币资金-银行本票 Other monetary assets - cashier‘s check q(7D8xG;F
其他货币资金-银行汇票 Other monetary assets - bank draft Dkb&/k:)
其他货币资金-信用卡 Other monetary assets - credit cards 3~Ln:4[6ID
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `k&K"jA7$
其他货币资金-存出投资款 Other monetary assets - cash for investment =dBrmMh
短期投资-股票投资 Investments - Short term - stocks nrIL_
短期投资-债券投资 Investments - Short term - bonds F4Uk+|]Bu
短期投资-基金投资 Investments - Short term - funds +][P*/ Ek
短期投资-其他投资 Investments - Short term - others sQZ8<DpB
短期投资跌价准备 Provision for short-term investment @>5<m'}2
长期股权投资-股票投资 Long term equity investment - stocks >#?: x*[
长期股权投资-其他股权投资 Long term equity investment - others .@Uz/j?>
长期债券投资-债券投资 Long term securities investemnt - bonds tTH%YtG
长期债券投资-其他债权投资 Long term securities investment - others QN
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长期投资减值准备 Provision for long-term investment uw=Ube(
应收票据 Notes receivable c0&'rxi(B
应收股利 Dividends receivable l;A_Aii(
应收利息 Interest receivable rbPs~C-[
应收帐款 Trade debtors 8>q%1]X
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "6yiQ\`J
预付帐款 Prepayment *]WXM.R8
应收补贴款 Allowance receivable .,Qnn}:l
其他应收款 Other debtors ?MM3LA! <
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h&bV!M
其他流动资产 Other current assets ^4pKsO3ul
物资采购 Purchase t5X
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原材料 Raw materials JF%=Bc $C
包装物 Packing materials FH8mK)
低值易耗品 Low value consumbles Ki/5xK=s
材料成本差异 Material cost difference A.9'pi'[9Q
自制半成品 Self-manufactured goods %uVJLz
库存商品 Finished goods K9Xd?
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商品进销差价 Difference between purchase & sales of commodities |o
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委托加工物资 Consigned processiong material V2{#<d-T!
委托代销商品 Consignment-out q_y,j&
受托代销商品 Consignment-in |7zP8
分期收款发出商品 Goods on instalment sales Treh{s
存货跌价准备 Provision for obsolete stocks %8CT -mQ
待摊费用 Prepaid expenses Q5nyD/k4c
待处理流动资产损益 Unsettled G/L on current assets o?K|[gNi
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle i i@1!o
委托贷款-利息 Consignment loan - interest v\(m"|4(i
委托贷款-减值准备 Consignment loan - provision noNF;zT
固定资产-房屋建筑物 Fixed assets - Buildings xeM':hD.o
固定资产-机器设备 Fixed assets - Plant and machinery yI.H4Dl<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @:+n6
固定资产-运输设备 Fixed assets - Automobiles <nTmZ-;
累计折旧 Accumulated depreciation \h7J/es^p!
固定资产减值准备 Impairment of fixed assets lzs(i2pA
工程物资-专用材料 Project material - specific materials #r.` V!=
工程物资-专用设备 Project material - specific equipment _$\5ZVe
工程物资-预付大型设备款 Project material - prepaid for equipment >xV<nLf/
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /~l/_Jct@G
在建工程 Construction in progress * \o$-6<
在建工程减值准备 Impairment of construction in progress -*hb^MvP
固定资产清理 Disposal of fixed assets mERrcY Y{
无形资产-专利权 Intangible assets - patent 6~h1iY_~
无形资产-非专利技术 Intangible assets - industrial property and know-how j22#Bw
无形资产-商标权 Intangible assets - trademark rights _Sgk^i3v
无形资产-土地使用权 Intangible assets - land use rights #VdI{IbW
无形资产-商誉 Intangible assets - goodwill 6!%d-Z7)
无形资产减值准备 Impairment of intangible assets bq3fiT9
长期待摊费用 Deferred assets e*2&s5 #RT
未确认融资费用 Unrecognized finance fees .\~P -{Hd
其他长期资产 Other long term assets 2r}uE\GN
递延税款借项 Deferred assets debits Uk*;C
应付票据 Notes payable .aismc`=
应付帐款 Trade creditors >}DjHLTW\
预收帐款 Adanvances from customers ?[S
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代销商品款 Consignment-in payables 40Qzo%eL
其他应交款 Other payable to government oIvnF:c
其他应付款 Other creditors cxD}t'T
应付股利 Proposed dividends 52MCU l
待转资产价值 Donated assets _Hd1sx
预计负债 Accrued liabilities $]%<r?MUb-
应付短期债券 Short-term debentures payable N=Uc=I7C
其他流动负债 Other current liabilities -S,ir
预提费用 Accrued expenses 5G'&9{oB
应付工资 Payroll payable Ztyv@z'/Z
应付福利费 Welfare payable sh
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短期借款-抵押借款 Bank loans - Short term - pledged &=z1$ih>2\
短期借款-信用借款 Bank loans - Short term - credit cCh0?g7nV
短期借款-担保借款 Bank loans - Short term - guaranteed pcuMGo-#
一年内到期长期借款 Long term loans due within one year %<wQ
一年内到期长期应付款 Long term payable due within one year N{^>MRK=5
长期借款 Bank loans - Long term LZQFj/,Jg
应付债券-债券面值 Bond payable - Par value O,=Q1*c,&
应付债券-债券溢价 Bond payable - Excess %on9C`/
应付债券-债券折价 Bond payable - Discount /=mu
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应付债券-应计利息 Bond payable - Accrued interest }+{*, z
长期应付款 Long term payable hINnb7o
专项应付款 Specific payable iM/*&O}
其他长期负债 Other long term liabilities +e0dV_T_>
应交税金-所得税 Tax payable - income tax //X e*0
应交税金-增值税 Tax payable - VAT 7~kpRa@\P
应交税金-营业税 Tax payable - business tax })zB".
应交税金-消费税 Tax payable - consumable tax `rz`3:ZH
应交税金-其他 Tax payable - others 3{Ek-{9
递延税款贷项 Deferred taxation credit hsHVX[<5`
股本 Share capital
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已归还投资 Investment returned Y( 1L>4
利润分配-其他转入 Profit appropriation - other transfer in B:3+',i1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^A *]&%(h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nE]~E xr
利润分配-提取储备基金 Profit appropriation - reserve fund iHE0N6%q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vh|Tb5W<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2fkIdy#n@
利润分配-利润归还投资 Profit appropriation - return investment by profit oh7#cFZZ0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W>`g;[ W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W(uP`M%][0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aCU7w5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PPwxk;
期初未分配利润 Retained earnings, beginning of the year #1QX!dK+
资本公积-股本溢价 Capital surplus - share premium GOYn\N;V2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qJ{r!NJJ
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资本公积-接受现金捐赠 Capital surplus - cash donation 943I:, B
资本公积-股权投资准备 Capital surplus - investment reserve tC2
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资本公积-拨款转入 Capital surplus - subsidiary #<a_: m)@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6keP':bt
资本公积-其他 Capital surplus - others ' "ZRD_"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /h?<MI\7V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pu/m8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `e'G.@
盈余公积-储备基金 Surplus reserve - reserve fund hmK8jl<6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lnh':7FQJx
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @9OeC
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主营业务收入 Sales 0Jm]f/iZ
主营业务成本 Cost of sales j~,h)C/v
主营业务税金及附加 Sales tax GXOFk7>
营业费用 Operating expenses [c&2i`C
管理费用 General and administrative expenses !lR0w|
财务费用 Financial expenses +(;8@"u
投资收益 Investment income k~0#'I9
其他业务收入 Other operating income y#]}5gJ
营业外收入 Non-operating income `fQM
补贴收入 Subsidy income H|PrsGW
其他业务支出 Other operating expenses d^KBIz8$5l
营业外支出 Non-operating expenses !(kX~S
所得税 Income tax O24Jj\"
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