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 。 e}0:"R%E
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现金 Cash in hand [BM*oEFPB*
银行存款 Cash in bank T@
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其他货币资金-外埠存款Other monetary assets - cash in other cities fQ 7
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其他货币资金-银行本票 Other monetary assets - cashier‘s check zP!J/}z
其他货币资金-银行汇票 Other monetary assets - bank draft <YFY{VC(
其他货币资金-信用卡 Other monetary assets - credit cards mM/i^zT
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :?Y$bX}a
其他货币资金-存出投资款 Other monetary assets - cash for investment w~Ff%p@9
短期投资-股票投资 Investments - Short term - stocks |E@djosyC
短期投资-债券投资 Investments - Short term - bonds Q7gY3flg
短期投资-基金投资 Investments - Short term - funds K-eY|n
短期投资-其他投资 Investments - Short term - others uS+k^
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短期投资跌价准备 Provision for short-term investment 'Z&;uv,l
长期股权投资-股票投资 Long term equity investment - stocks 4v'A\~ZU
长期股权投资-其他股权投资 Long term equity investment - others %O%=rUD
长期债券投资-债券投资 Long term securities investemnt - bonds -x`G2i
长期债券投资-其他债权投资 Long term securities investment - others `zpbnxOL$T
长期投资减值准备 Provision for long-term investment ]"~51HQZ
应收票据 Notes receivable Vp}^NNYf
应收股利 Dividends receivable [z
kikZy
应收利息 Interest receivable FP^{=0
应收帐款 Trade debtors !k&Q 5s:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,xI%A,
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预付帐款 Prepayment |3hY6aty
应收补贴款 Allowance receivable !@A#=(4R4
其他应收款 Other debtors nZy X_J,Vd
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fNu'((J-
其他流动资产 Other current assets }_
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物资采购 Purchase <#+44>h
原材料 Raw materials xJs;v
包装物 Packing materials q<#>HjC
低值易耗品 Low value consumbles ^Q+i=y{W
材料成本差异 Material cost difference zsXoBD\h
自制半成品 Self-manufactured goods jJZgK$5+
库存商品 Finished goods ]i*](UQ
商品进销差价 Difference between purchase & sales of commodities _7T@5\b:;
委托加工物资 Consigned processiong material a`(a)9i
委托代销商品 Consignment-out p4K.NdUH
受托代销商品 Consignment-in 8Q{9>^
分期收款发出商品 Goods on instalment sales X"fh@.
存货跌价准备 Provision for obsolete stocks 6\jf|:h
待摊费用 Prepaid expenses hsKmnH@#
待处理流动资产损益 Unsettled G/L on current assets 2[fN\e{
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle k0-G$|QgIp
委托贷款-利息 Consignment loan - interest Wu6<\^A
委托贷款-减值准备 Consignment loan - provision 9@ 16w
固定资产-房屋建筑物 Fixed assets - Buildings q.4A(,
固定资产-机器设备 Fixed assets - Plant and machinery dq1:s1
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @4$\
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固定资产-运输设备 Fixed assets - Automobiles +>~?m*$
累计折旧 Accumulated depreciation NS)}6OI3~"
固定资产减值准备 Impairment of fixed assets $_H
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工程物资-专用材料 Project material - specific materials wd(Hv
工程物资-专用设备 Project material - specific equipment F}GPZ=T;
工程物资-预付大型设备款 Project material - prepaid for equipment F0vM0e-
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -u!FOD/
在建工程 Construction in progress C[!MS5
在建工程减值准备 Impairment of construction in progress Mb1t:Xf^g
固定资产清理 Disposal of fixed assets xM[Vc
无形资产-专利权 Intangible assets - patent wa=uUM_4u^
无形资产-非专利技术 Intangible assets - industrial property and know-how }N0Qm[R
无形资产-商标权 Intangible assets - trademark rights >gwz,{
无形资产-土地使用权 Intangible assets - land use rights ((tv2
无形资产-商誉 Intangible assets - goodwill E37<"(;
无形资产减值准备 Impairment of intangible assets ml|W~-6l
长期待摊费用 Deferred assets [YrHA~=U
未确认融资费用 Unrecognized finance fees f
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其他长期资产 Other long term assets fb~=Y$|
递延税款借项 Deferred assets debits vDl- "!G1
应付票据 Notes payable +ISz?~8
应付帐款 Trade creditors #GDe08rOw
预收帐款 Adanvances from customers 5]I| DHmu
代销商品款 Consignment-in payables RB* J
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其他应交款 Other payable to government r_e7a6
其他应付款 Other creditors 4wd&55=2
应付股利 Proposed dividends (/-hu[:
待转资产价值 Donated assets *KY=\
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预计负债 Accrued liabilities Ofm%:}LV
应付短期债券 Short-term debentures payable Z[\O=1E,
其他流动负债 Other current liabilities Hn>B!Bm*
预提费用 Accrued expenses =[\s8XH,
应付工资 Payroll payable joKIrS0y
应付福利费 Welfare payable u]u[(K5F
短期借款-抵押借款 Bank loans - Short term - pledged &[NG]V!Oc
短期借款-信用借款 Bank loans - Short term - credit P&m\1W(
短期借款-担保借款 Bank loans - Short term - guaranteed -[U1]R
一年内到期长期借款 Long term loans due within one year kr$b^"Ku
一年内到期长期应付款 Long term payable due within one year K7Rpr.p
长期借款 Bank loans - Long term Hqnx
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应付债券-债券面值 Bond payable - Par value w.,Q1\*rPp
应付债券-债券溢价 Bond payable - Excess ae:zWk'!
应付债券-债券折价 Bond payable - Discount .<tquswg
应付债券-应计利息 Bond payable - Accrued interest o?1
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长期应付款 Long term payable .s+aZwTMT
专项应付款 Specific payable 322jR4QGr
其他长期负债 Other long term liabilities U9D!GKVp
应交税金-所得税 Tax payable - income tax k+I}PuG
应交税金-增值税 Tax payable - VAT >5s6u`\
应交税金-营业税 Tax payable - business tax H$G0`LP0/a
应交税金-消费税 Tax payable - consumable tax V[-jD8='3
应交税金-其他 Tax payable - others [
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递延税款贷项 Deferred taxation credit p.+ho~sC,.
股本 Share capital $zB[B;-!$
已归还投资 Investment returned S=_vv)6+4
利润分配-其他转入 Profit appropriation - other transfer in lds-T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N2.AKH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ={LMdC~5X
利润分配-提取储备基金 Profit appropriation - reserve fund x.8TRMk^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /Uo
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zC_<(4$-"
利润分配-利润归还投资 Profit appropriation - return investment by profit }y9mNT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |t; ~:A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GA7}K:LP'k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p-1 3H0Kt
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /axIIfx-
期初未分配利润 Retained earnings, beginning of the year gTA%uRBa
资本公积-股本溢价 Capital surplus - share premium DW)2
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Gmf B
资本公积-接受现金捐赠 Capital surplus - cash donation @?YRuwp L
资本公积-股权投资准备 Capital surplus - investment reserve
V& C/Z}\
资本公积-拨款转入 Capital surplus - subsidiary yHxosxd<*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A^q[N
资本公积-其他 Capital surplus - others CHV*vU<N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J|&JD?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #j *d^j&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gJ2>(k03y
盈余公积-储备基金 Surplus reserve - reserve fund G7N|
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5)
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment Bz5-ITX
主营业务收入 Sales i1S>yV^l
主营业务成本 Cost of sales H
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主营业务税金及附加 Sales tax )T;?^kho
营业费用 Operating expenses detwa}h[0
管理费用 General and administrative expenses Qg6W5Hc
财务费用 Financial expenses .BFYY13H
投资收益 Investment income hEh}PX:
其他业务收入 Other operating income 4lBU#V7
营业外收入 Non-operating income LBF 1;zjK
补贴收入 Subsidy income r\AyN=
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其他业务支出 Other operating expenses gUeuUj
营业外支出 Non-operating expenses ^h{)Gf,+\
所得税 Income tax X^WrccNX
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