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 。 dP?nP(l
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现金 Cash in hand .v N)A
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银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities SlR7h$r'
其他货币资金-银行本票 Other monetary assets - cashier‘s check b!0'Qidh0
其他货币资金-银行汇票 Other monetary assets - bank draft 'W}~)+zK
其他货币资金-信用卡 Other monetary assets - credit cards pHigxeV2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit w{RNv%hJ$=
其他货币资金-存出投资款 Other monetary assets - cash for investment X>3iYDe
短期投资-股票投资 Investments - Short term - stocks N `J:^,H
短期投资-债券投资 Investments - Short term - bonds F@B
短期投资-基金投资 Investments - Short term - funds HI}pX{.\
短期投资-其他投资 Investments - Short term - others )Uc$t${en
短期投资跌价准备 Provision for short-term investment ?a*fy}A|
长期股权投资-股票投资 Long term equity investment - stocks ?f(pQy@V
长期股权投资-其他股权投资 Long term equity investment - others Iv
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长期债券投资-债券投资 Long term securities investemnt - bonds b0!*mrF]6
长期债券投资-其他债权投资 Long term securities investment - others oXnC"y}0P
长期投资减值准备 Provision for long-term investment t`N
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应收票据 Notes receivable #8P#^v]H
应收股利 Dividends receivable oH!$eAU?
应收利息 Interest receivable K-N]h
应收帐款 Trade debtors + 8MW$ m$
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Pn~pej5'K
预付帐款 Prepayment w:~nw;.T
应收补贴款 Allowance receivable SH .9!lQv
其他应收款 Other debtors +s#S{b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Bu*W1w\
其他流动资产 Other current assets n$XMsl.>
物资采购 Purchase Bl>_&A)
原材料 Raw materials 8<w
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包装物 Packing materials Oex{:dO "F
低值易耗品 Low value consumbles dt`9RB$
材料成本差异 Material cost difference XLkL#&Ir
自制半成品 Self-manufactured goods T*7S;<2
库存商品 Finished goods 6n2Vx1b
商品进销差价 Difference between purchase & sales of commodities 0IoXDx
委托加工物资 Consigned processiong material Z!q2F%02FO
委托代销商品 Consignment-out ?$>u!V<'
受托代销商品 Consignment-in Y&ct+w]%
分期收款发出商品 Goods on instalment sales o=mq$
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存货跌价准备 Provision for obsolete stocks W}#QKZ)MB
待摊费用 Prepaid expenses /\IAr,w[
待处理流动资产损益 Unsettled G/L on current assets DDqC}l_
待处理固定资产损益 Unsettled G/L on fixed assets eO|^Lu]+
委托贷款-本金 Consignment loan - principle '6Pu[^x
委托贷款-利息 Consignment loan - interest L%c
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委托贷款-减值准备 Consignment loan - provision gb!@OZ c
固定资产-房屋建筑物 Fixed assets - Buildings @&nx;K6h
固定资产-机器设备 Fixed assets - Plant and machinery w>H%[\Qs
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >S?C {_g
固定资产-运输设备 Fixed assets - Automobiles D=5t=4^H(
累计折旧 Accumulated depreciation P#vv+]/
固定资产减值准备 Impairment of fixed assets [[Jv)?jm
工程物资-专用材料 Project material - specific materials J4Q)`Y\~
工程物资-专用设备 Project material - specific equipment ~:P8g<w
工程物资-预付大型设备款 Project material - prepaid for equipment $71D)*{P
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production wiK@o$S-
在建工程 Construction in progress r|
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在建工程减值准备 Impairment of construction in progress G#9o?
固定资产清理 Disposal of fixed assets 'O\d<F.c$2
无形资产-专利权 Intangible assets - patent f)u*Q!BDD
无形资产-非专利技术 Intangible assets - industrial property and know-how u8{@PlS
无形资产-商标权 Intangible assets - trademark rights nN_94
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无形资产-土地使用权 Intangible assets - land use rights ims=-1,
无形资产-商誉 Intangible assets - goodwill ne!j%9Ar
无形资产减值准备 Impairment of intangible assets [9YlLL@
长期待摊费用 Deferred assets Q
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未确认融资费用 Unrecognized finance fees teQaHe#
其他长期资产 Other long term assets `JY>v io
递延税款借项 Deferred assets debits g%fJyk'
应付票据 Notes payable (dO'_s&M]/
应付帐款 Trade creditors ,oB
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预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables .yFg$
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其他应交款 Other payable to government Y*5@|Q
其他应付款 Other creditors ^
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应付股利 Proposed dividends WIH4Aw
待转资产价值 Donated assets {"gyXDE1
预计负债 Accrued liabilities (DELxE
应付短期债券 Short-term debentures payable c4qp3B_w
其他流动负债 Other current liabilities &4[#_(pk
预提费用 Accrued expenses ]P}K3tN%]
应付工资 Payroll payable ,
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应付福利费 Welfare payable gN!E*@7
短期借款-抵押借款 Bank loans - Short term - pledged |)!k@?_
短期借款-信用借款 Bank loans - Short term - credit 0$F
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短期借款-担保借款 Bank loans - Short term - guaranteed mvL0F%\.\
一年内到期长期借款 Long term loans due within one year ga2Q3mV
一年内到期长期应付款 Long term payable due within one year pdcwq~4~%
长期借款 Bank loans - Long term ZB_16&2Ow
应付债券-债券面值 Bond payable - Par value E
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应付债券-债券溢价 Bond payable - Excess Nak'g/uP>
应付债券-债券折价 Bond payable - Discount Z@c0(ol
应付债券-应计利息 Bond payable - Accrued interest 2=!3[>
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长期应付款 Long term payable r:8]\RU
专项应付款 Specific payable t7*H8
其他长期负债 Other long term liabilities G\,A> mT/P
应交税金-所得税 Tax payable - income tax xP5mL3j
应交税金-增值税 Tax payable - VAT K#6`LL m
应交税金-营业税 Tax payable - business tax tsSS31cv
应交税金-消费税 Tax payable - consumable tax tmY-m,U
应交税金-其他 Tax payable - others i Ks,i9j
递延税款贷项 Deferred taxation credit 23u1nU[0
股本 Share capital #by9D&QP]
已归还投资 Investment returned faL^=CAe
利润分配-其他转入 Profit appropriation - other transfer in ~D`oP/6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o,''f_tRQ|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qeK
利润分配-提取储备基金 Profit appropriation - reserve fund &"H<+>`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund d'x<F[`O
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ad3z]dUZ9
利润分配-利润归还投资 Profit appropriation - return investment by profit J:mu%N`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends OCOO02Wq1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GHgEbiY:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )R
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eM1;Nl
期初未分配利润 Retained earnings, beginning of the year 1R+ )T'in
资本公积-股本溢价 Capital surplus - share premium M;vlQ"Yl'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +v[$lh+
资本公积-接受现金捐赠 Capital surplus - cash donation 8a$jO+UvN
资本公积-股权投资准备 Capital surplus - investment reserve Er)_[^)
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资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation jO3u]5}.6
资本公积-其他 Capital surplus - others Y5A~iGp8E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g%q?2Nv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sh))[V"8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j2{,1h j
盈余公积-储备基金 Surplus reserve - reserve fund {, *Y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund TLL[F;uZ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \,cKt_{ u
主营业务收入 Sales C+#;L+$Gi
主营业务成本 Cost of sales B 1ZHV^
主营业务税金及附加 Sales tax "JUQ)> !?
营业费用 Operating expenses +q_lYGTi
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管理费用 General and administrative expenses v[yTk[zd0
财务费用 Financial expenses LG@c)H74
投资收益 Investment income )zLS,/pk^
其他业务收入 Other operating income 4-nr_
WCm4
营业外收入 Non-operating income #+ lq7HJ1
补贴收入 Subsidy income <11Tqb
其他业务支出 Other operating expenses ]R0A{+]n
营业外支出 Non-operating expenses I }W-5%
所得税 Income tax `Py=
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