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 。 k{*EoV[.$
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现金 Cash in hand k{vj,#
银行存款 Cash in bank +<E#_)}`D6
其他货币资金-外埠存款Other monetary assets - cash in other cities cK$yr)7
其他货币资金-银行本票 Other monetary assets - cashier‘s check 971=OEyq*
其他货币资金-银行汇票 Other monetary assets - bank draft k0Vri$x
其他货币资金-信用卡 Other monetary assets - credit cards D.Ke
其他货币资金-信用证保证金 Other monetary assets - L/C deposit <F3{-f'Rx
其他货币资金-存出投资款 Other monetary assets - cash for investment Iy)1
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短期投资-股票投资 Investments - Short term - stocks 1H-Wk
短期投资-债券投资 Investments - Short term - bonds 3 Zp<#
短期投资-基金投资 Investments - Short term - funds {6u)EJ
短期投资-其他投资 Investments - Short term - others dS1HA>c)O
短期投资跌价准备 Provision for short-term investment 7C|AiSH
长期股权投资-股票投资 Long term equity investment - stocks @5Tl84@Q
长期股权投资-其他股权投资 Long term equity investment - others FVXsu
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长期债券投资-债券投资 Long term securities investemnt - bonds *
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长期债券投资-其他债权投资 Long term securities investment - others ^wy
长期投资减值准备 Provision for long-term investment u|<?mA!
应收票据 Notes receivable QSaDa@O
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应收股利 Dividends receivable "leSQ
应收利息 Interest receivable CPZ{
应收帐款 Trade debtors 5*z>ez2YQ7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Tg)F.):
预付帐款 Prepayment A"*=K;u/|m
应收补贴款 Allowance receivable &N.pW=%,N
其他应收款 Other debtors Jt$YSp=!!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~~yng-3)1
其他流动资产 Other current assets bd/A0i?C
物资采购 Purchase
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原材料 Raw materials i9 aR#
包装物 Packing materials e=LrgRy+
低值易耗品 Low value consumbles {t;o^pUF
材料成本差异 Material cost difference *<\`"C;
自制半成品 Self-manufactured goods
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库存商品 Finished goods NVzo)C8kb
商品进销差价 Difference between purchase & sales of commodities 2P:X_:`~[
委托加工物资 Consigned processiong material &r[f ;|o
委托代销商品 Consignment-out Y%i<~"k
受托代销商品 Consignment-in ZvyZ5UA
分期收款发出商品 Goods on instalment sales th{J;a
存货跌价准备 Provision for obsolete stocks bqn(5)% {
待摊费用 Prepaid expenses e"866vc,
待处理流动资产损益 Unsettled G/L on current assets A^aY-V
待处理固定资产损益 Unsettled G/L on fixed assets u-~ec{oBu
委托贷款-本金 Consignment loan - principle H:~bWd'iz
委托贷款-利息 Consignment loan - interest .]>Tj^1
委托贷款-减值准备 Consignment loan - provision kw59`z Es
固定资产-房屋建筑物 Fixed assets - Buildings 8i;1JA
固定资产-机器设备 Fixed assets - Plant and machinery _sy{rnaqvb
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures eX\v;~W*
固定资产-运输设备 Fixed assets - Automobiles 9swHa
累计折旧 Accumulated depreciation i?^
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固定资产减值准备 Impairment of fixed assets o?ug`m"
工程物资-专用材料 Project material - specific materials M2%@bETJ
工程物资-专用设备 Project material - specific equipment !$n@:W/
工程物资-预付大型设备款 Project material - prepaid for equipment FKL4`GEm
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production U_
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在建工程 Construction in progress 0=,Nz
在建工程减值准备 Impairment of construction in progress ,?LE5]
固定资产清理 Disposal of fixed assets [w}- )&c
无形资产-专利权 Intangible assets - patent ]Q FI>
无形资产-非专利技术 Intangible assets - industrial property and know-how IWYQ67Yj
无形资产-商标权 Intangible assets - trademark rights |}{gE=]
无形资产-土地使用权 Intangible assets - land use rights +aOev
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无形资产-商誉 Intangible assets - goodwill ?[#w*Am7
无形资产减值准备 Impairment of intangible assets o;c"-^>
长期待摊费用 Deferred assets <Ve0Ph K
未确认融资费用 Unrecognized finance fees [ as,AX
其他长期资产 Other long term assets RV]#Bg*[#
递延税款借项 Deferred assets debits '7oR|I
应付票据 Notes payable <IWg]AJT:
应付帐款 Trade creditors zgFL/a<
预收帐款 Adanvances from customers +8<$vz
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代销商品款 Consignment-in payables .]E"w9~
其他应交款 Other payable to government
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其他应付款 Other creditors F7'MoH
应付股利 Proposed dividends l!gX-U%-
待转资产价值 Donated assets $mK;{9Z
预计负债 Accrued liabilities NtGJpT4YX
应付短期债券 Short-term debentures payable nql
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其他流动负债 Other current liabilities :PV3J0pB~
预提费用 Accrued expenses xjBY6Ylz
应付工资 Payroll payable h,y_^cf
应付福利费 Welfare payable ,
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短期借款-抵押借款 Bank loans - Short term - pledged A*BN
短期借款-信用借款 Bank loans - Short term - credit pcv\|)&}
短期借款-担保借款 Bank loans - Short term - guaranteed }alq~jY
一年内到期长期借款 Long term loans due within one year -e$ T}3IV
一年内到期长期应付款 Long term payable due within one year yVVyWte,
长期借款 Bank loans - Long term Z>UM gu3c
应付债券-债券面值 Bond payable - Par value p+Q 9?9
应付债券-债券溢价 Bond payable - Excess F
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应付债券-债券折价 Bond payable - Discount xV
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应付债券-应计利息 Bond payable - Accrued interest 6
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长期应付款 Long term payable ")9 ^
专项应付款 Specific payable sI6*.nR
其他长期负债 Other long term liabilities F&`%L#s|
应交税金-所得税 Tax payable - income tax nKd'5f1
应交税金-增值税 Tax payable - VAT ADF<5#I
应交税金-营业税 Tax payable - business tax aAqM)T83
应交税金-消费税 Tax payable - consumable tax 1Ov oW Nx
应交税金-其他 Tax payable - others +PBl3
递延税款贷项 Deferred taxation credit '=G6$O2
股本 Share capital
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已归还投资 Investment returned A1;'S<a
利润分配-其他转入 Profit appropriation - other transfer in tVf):}<h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w15a~\Qu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,f%4xXI
利润分配-提取储备基金 Profit appropriation - reserve fund Qn$YI9t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W)Mz1v #s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e{5
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利润分配-利润归还投资 Profit appropriation - return investment by profit ^d#
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZUj1vf6I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h:7\S\|8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Mk9J~'C_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <iH
期初未分配利润 Retained earnings, beginning of the year HoX={^aG%
资本公积-股本溢价 Capital surplus - share premium 5GPrZY"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;9#%E
资本公积-接受现金捐赠 Capital surplus - cash donation ^[R/W VNk
资本公积-股权投资准备 Capital surplus - investment reserve A|PZ<WAY
资本公积-拨款转入 Capital surplus - subsidiary 9s!R_R&W.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &hZ.K"@7{
资本公积-其他 Capital surplus - others >B``+Z^2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7Ou]!AOhG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G,+3(C
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b7+(g[O
盈余公积-储备基金 Surplus reserve - reserve fund N,8.W"fV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
GB Vqc!d
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %jx<<hW
主营业务收入 Sales |F\fdB}?S:
主营业务成本 Cost of sales YHY*dk*|C
主营业务税金及附加 Sales tax *Cp:<Mnd
营业费用 Operating expenses -ert42fN
管理费用 General and administrative expenses 00SS<iX
财务费用 Financial expenses Pxkh;:agD
投资收益 Investment income vo:h"ti
其他业务收入 Other operating income W@zxGH$z>
营业外收入 Non-operating income `wIWK7i
补贴收入 Subsidy income Gh6U<;V?*
其他业务支出 Other operating expenses H}&JrT95
营业外支出 Non-operating expenses ,*9gy$
所得税 Income tax E:B<_
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