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 。 F/s
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现金 Cash in hand kK[4uQQ
银行存款 Cash in bank Qo#]Lo> \g
其他货币资金-外埠存款Other monetary assets - cash in other cities BIWe Hx
其他货币资金-银行本票 Other monetary assets - cashier‘s check C
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其他货币资金-银行汇票 Other monetary assets - bank draft q5(t2nNb
其他货币资金-信用卡 Other monetary assets - credit cards +F8{4^w1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit TJ"-cWpO1
其他货币资金-存出投资款 Other monetary assets - cash for investment lx:$EJ
短期投资-股票投资 Investments - Short term - stocks X0;u7g2Yz
短期投资-债券投资 Investments - Short term - bonds 7?Wte&C];p
短期投资-基金投资 Investments - Short term - funds >O-KJZ'GV
短期投资-其他投资 Investments - Short term - others z\]Z/Bz:6
短期投资跌价准备 Provision for short-term investment &u>dKf)5
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others m)Plv+R}
长期债券投资-债券投资 Long term securities investemnt - bonds 5kiW@{m
长期债券投资-其他债权投资 Long term securities investment - others !Y~UO)u2
长期投资减值准备 Provision for long-term investment Lnh=y2
应收票据 Notes receivable
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应收股利 Dividends receivable a{nR:zPE
应收利息 Interest receivable *dw.=a9
应收帐款 Trade debtors >w
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors X4V>qHV72
预付帐款 Prepayment !Km[Qw
k-
应收补贴款 Allowance receivable o$No@~%v
其他应收款 Other debtors Cyg2o<O@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 2l<2srEK
其他流动资产 Other current assets ukiWNF/
物资采购 Purchase I&1Lm)W&
原材料 Raw materials ix!xLm9\
包装物 Packing materials 6'# 5Dqw"r
低值易耗品 Low value consumbles :$k*y%Z*N&
材料成本差异 Material cost difference +{:uPY#1
自制半成品 Self-manufactured goods ZNQx;51
库存商品 Finished goods *ub2dH4/
商品进销差价 Difference between purchase & sales of commodities E5ce=$o
委托加工物资 Consigned processiong material 2aYBcPFQh#
委托代销商品 Consignment-out =
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受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales 7ch9Pf
存货跌价准备 Provision for obsolete stocks P<PZ4hNx
待摊费用 Prepaid expenses A=<7*E
待处理流动资产损益 Unsettled G/L on current assets rwP#Yj[BK+
待处理固定资产损益 Unsettled G/L on fixed assets j
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委托贷款-本金 Consignment loan - principle P[3i!"O>
委托贷款-利息 Consignment loan - interest M"3"6U/ e
委托贷款-减值准备 Consignment loan - provision HRf;bKZ
固定资产-房屋建筑物 Fixed assets - Buildings `_\KN_-%Vu
固定资产-机器设备 Fixed assets - Plant and machinery ,2M}qs"P7G
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z8SwW<{ $
固定资产-运输设备 Fixed assets - Automobiles |}=eY?iXo
累计折旧 Accumulated depreciation meX2Y;
固定资产减值准备 Impairment of fixed assets QG5WsuT
工程物资-专用材料 Project material - specific materials N
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工程物资-专用设备 Project material - specific equipment !..<_qfw
工程物资-预付大型设备款 Project material - prepaid for equipment n5}]C{s'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production oZBD.s
在建工程 Construction in progress FZi@h
在建工程减值准备 Impairment of construction in progress oIhKMQ;jh
固定资产清理 Disposal of fixed assets (0 T!-hsP
无形资产-专利权 Intangible assets - patent =5|7S&{
无形资产-非专利技术 Intangible assets - industrial property and know-how 2K}49*
无形资产-商标权 Intangible assets - trademark rights [IYVrT&C'
无形资产-土地使用权 Intangible assets - land use rights AQ,lLn+
无形资产-商誉 Intangible assets - goodwill <],{at` v
无形资产减值准备 Impairment of intangible assets rB[
J*5v
长期待摊费用 Deferred assets zgb$@JC
未确认融资费用 Unrecognized finance fees 94tfR$W;-
其他长期资产 Other long term assets :HY$x
递延税款借项 Deferred assets debits 9j2t|D4uT
应付票据 Notes payable bzi"7%c
应付帐款 Trade creditors @v)Z>xv
预收帐款 Adanvances from customers <%)vl P#@
代销商品款 Consignment-in payables H*W>v[>
其他应交款 Other payable to government &4?&tGi
其他应付款 Other creditors (y9KO56.V&
应付股利 Proposed dividends bmG`:_
待转资产价值 Donated assets &n<YmW?"
预计负债 Accrued liabilities *'Yy@T8M
应付短期债券 Short-term debentures payable 6`e{l+c=F
其他流动负债 Other current liabilities j`_S%E% X
预提费用 Accrued expenses s#X/
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应付工资 Payroll payable !rnjmc
应付福利费 Welfare payable iH(7.?.r
短期借款-抵押借款 Bank loans - Short term - pledged aXe&c^AR
短期借款-信用借款 Bank loans - Short term - credit f+Y4~k
短期借款-担保借款 Bank loans - Short term - guaranteed k|;a"56F
一年内到期长期借款 Long term loans due within one year zD{]3pg
一年内到期长期应付款 Long term payable due within one year KIF9[/P
长期借款 Bank loans - Long term |
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应付债券-债券面值 Bond payable - Par value "to!&@I|
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应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount =$'>VPQ
应付债券-应计利息 Bond payable - Accrued interest [mtp
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长期应付款 Long term payable w"R<8e=
专项应付款 Specific payable Fd9[Pe@?`
其他长期负债 Other long term liabilities X$kLBG[o_
应交税金-所得税 Tax payable - income tax *)K
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应交税金-增值税 Tax payable - VAT [:X@|,1V!L
应交税金-营业税 Tax payable - business tax "|
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应交税金-消费税 Tax payable - consumable tax 'va[)~!
应交税金-其他 Tax payable - others !JCs'?A
递延税款贷项 Deferred taxation credit u({^8: AYu
股本 Share capital o5Oig
已归还投资 Investment returned Rpn<"LIoB:
利润分配-其他转入 Profit appropriation - other transfer in )qxt<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LK'(OZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7@c!4hmrU
利润分配-提取储备基金 Profit appropriation - reserve fund 45yP {+/-Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rNN>tpZ}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >G`p T
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利润分配-利润归还投资 Profit appropriation - return investment by profit yY$^
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends /zIG5RK>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YmljHQP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pBqf+}g4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +5y^c|L0
期初未分配利润 Retained earnings, beginning of the year R_EU|a
资本公积-股本溢价 Capital surplus - share premium H!;N0",]N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve do" m=y
资本公积-接受现金捐赠 Capital surplus - cash donation l,@>J9}Se
资本公积-股权投资准备 Capital surplus - investment reserve fJ}e
资本公积-拨款转入 Capital surplus - subsidiary u&~Xgq5[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation v H HgZ
资本公积-其他 Capital surplus - others /?81Ypt
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vobC/m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J jAxNviG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~n
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盈余公积-储备基金 Surplus reserve - reserve fund ,6+joKe-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Jh+;+"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hDXTC_^s
主营业务收入 Sales <#0i*PM_
主营业务成本 Cost of sales J^8j|%h%e
主营业务税金及附加 Sales tax TuwP'g[
营业费用 Operating expenses l!p`g>$&f
管理费用 General and administrative expenses \;7U:Y$v
财务费用 Financial expenses h8V*$
投资收益 Investment income O*N:A[eW
其他业务收入 Other operating income $#=d@Nw_
营业外收入 Non-operating income t w4,gW
补贴收入 Subsidy income JC'3x9_<z
其他业务支出 Other operating expenses 3,p!Fun:r
营业外支出 Non-operating expenses INndTF
所得税 Income tax Luao?;|U
2|k$Vfz