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 。 +&u/R')?6r
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现金 Cash in hand Tfh2
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银行存款 Cash in bank K.QSt
其他货币资金-外埠存款Other monetary assets - cash in other cities &Pme4IHtm
其他货币资金-银行本票 Other monetary assets - cashier‘s check Nxt:U{`T'
其他货币资金-银行汇票 Other monetary assets - bank draft X9?)P5h=
其他货币资金-信用卡 Other monetary assets - credit cards P@UE.0NYX
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *ilh/Hd>
其他货币资金-存出投资款 Other monetary assets - cash for investment If'2
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短期投资-股票投资 Investments - Short term - stocks _s@PL59,
短期投资-债券投资 Investments - Short term - bonds npzp/mcIe)
短期投资-基金投资 Investments - Short term - funds u4FD}nV
短期投资-其他投资 Investments - Short term - others ktfm
短期投资跌价准备 Provision for short-term investment -'qVnu
长期股权投资-股票投资 Long term equity investment - stocks tm5{h{AM
长期股权投资-其他股权投资 Long term equity investment - others c?CfM>
长期债券投资-债券投资 Long term securities investemnt - bonds V.
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长期债券投资-其他债权投资 Long term securities investment - others LGuZp?"
长期投资减值准备 Provision for long-term investment AmIW$(Ce
应收票据 Notes receivable %]7 6u7b/
应收股利 Dividends receivable OcV,pJ
应收利息 Interest receivable [(Z(8{3i
应收帐款 Trade debtors KJyCfMH&:@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RYCiO,+
预付帐款 Prepayment G8vDy1`q6
应收补贴款 Allowance receivable h%F.h![*
其他应收款 Other debtors _Vp"G)1Y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %2dzx[s
其他流动资产 Other current assets ( gg )?
物资采购 Purchase bj@sci(1?
原材料 Raw materials
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包装物 Packing materials 0'6ai=W
低值易耗品 Low value consumbles 4F.,Y3
材料成本差异 Material cost difference N4,oO H~
自制半成品 Self-manufactured goods s1wlO y
库存商品 Finished goods LTS{[(%
商品进销差价 Difference between purchase & sales of commodities [c=P)t7
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委托加工物资 Consigned processiong material D*2*FDGI
委托代销商品 Consignment-out mWZP.w^-
受托代销商品 Consignment-in XcT!4xG0
分期收款发出商品 Goods on instalment sales V/H+9+B7Im
存货跌价准备 Provision for obsolete stocks (<>??(VM
待摊费用 Prepaid expenses '|=Pw
待处理流动资产损益 Unsettled G/L on current assets OR6vA5J
待处理固定资产损益 Unsettled G/L on fixed assets T1$
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委托贷款-本金 Consignment loan - principle c6 &k?Puy
委托贷款-利息 Consignment loan - interest _fZec+oM
委托贷款-减值准备 Consignment loan - provision V~*>/2+
固定资产-房屋建筑物 Fixed assets - Buildings 6oLOA}q
固定资产-机器设备 Fixed assets - Plant and machinery .*YF{!R`h
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures octQ[QXo#
固定资产-运输设备 Fixed assets - Automobiles wi+Qlf
累计折旧 Accumulated depreciation ?&9=f\/P
固定资产减值准备 Impairment of fixed assets uQc("F
工程物资-专用材料 Project material - specific materials b?OA |JqX
工程物资-专用设备 Project material - specific equipment az![u)
工程物资-预付大型设备款 Project material - prepaid for equipment ^vM6_=g2E%
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l4i51S"
在建工程 Construction in progress IrZ\;!NK
在建工程减值准备 Impairment of construction in progress 'cc8xC
固定资产清理 Disposal of fixed assets wbF`wi?
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how ]/Nt
无形资产-商标权 Intangible assets - trademark rights 40MKf/9
无形资产-土地使用权 Intangible assets - land use rights sAU%:W{
无形资产-商誉 Intangible assets - goodwill @2.
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无形资产减值准备 Impairment of intangible assets v`QDms,{
长期待摊费用 Deferred assets ;b65s9n^b
未确认融资费用 Unrecognized finance fees `},:dDHI
其他长期资产 Other long term assets AJ>E\DK0]
递延税款借项 Deferred assets debits 0J/yd
应付票据 Notes payable sXEIC#rq
应付帐款 Trade creditors Q e+;BE-H
预收帐款 Adanvances from customers OKm,iIp
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代销商品款 Consignment-in payables 0qNmao4E_
其他应交款 Other payable to government ,N:^4A
其他应付款 Other creditors mK$E&,OkA
应付股利 Proposed dividends j[i*;0) |
待转资产价值 Donated assets e0y.J
预计负债 Accrued liabilities ;6R9k]5P%
应付短期债券 Short-term debentures payable lHM}
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其他流动负债 Other current liabilities l
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预提费用 Accrued expenses f=V`Nn<=A
应付工资 Payroll payable ~Yc
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应付福利费 Welfare payable w^8Q~3|7
短期借款-抵押借款 Bank loans - Short term - pledged sryA(V
短期借款-信用借款 Bank loans - Short term - credit K_Y{50#
短期借款-担保借款 Bank loans - Short term - guaranteed *JX$5bZsI
一年内到期长期借款 Long term loans due within one year U@).jpN
一年内到期长期应付款 Long term payable due within one year C ibfuR
长期借款 Bank loans - Long term &TRKd)
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应付债券-债券面值 Bond payable - Par value qspGNu
应付债券-债券溢价 Bond payable - Excess @bTm.3
应付债券-债券折价 Bond payable - Discount
Txo{6nd/
应付债券-应计利息 Bond payable - Accrued interest *A!M0TK?i,
长期应付款 Long term payable ^PFiO 12
专项应付款 Specific payable l
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其他长期负债 Other long term liabilities 2|\mBP`ok
应交税金-所得税 Tax payable - income tax >F^$
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应交税金-增值税 Tax payable - VAT yn ofDGAf
应交税金-营业税 Tax payable - business tax cd,'37 pZ
应交税金-消费税 Tax payable - consumable tax `f}ZAX
应交税金-其他 Tax payable - others i#YDdz
递延税款贷项 Deferred taxation credit "k+
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股本 Share capital /Z*$k{qIR&
已归还投资 Investment returned pW8?EGO@
利润分配-其他转入 Profit appropriation - other transfer in W20- oZ8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "UD)3_R
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i| cA)
利润分配-提取储备基金 Profit appropriation - reserve fund :|k!hG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b/*QV0(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z
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利润分配-利润归还投资 Profit appropriation - return investment by profit YhglL!p
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends mQ}\ptdfV
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bS:
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,[p?u']yZz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K
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期初未分配利润 Retained earnings, beginning of the year 8bMw.u=F
资本公积-股本溢价 Capital surplus - share premium
Rq| 5%;1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;(,GS@
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资本公积-接受现金捐赠 Capital surplus - cash donation 9{nU\am!\
资本公积-股权投资准备 Capital surplus - investment reserve =>Ae]mi7
资本公积-拨款转入 Capital surplus - subsidiary N%:uOX8{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ap\]v2G
资本公积-其他 Capital surplus - others 5[zr(FuE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g- #eMQ%J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *tZ3?X[b
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *]q`:~u2
盈余公积-储备基金 Surplus reserve - reserve fund k(>J?\iNW
盈余公积-企业发展基金 Surplus reserve - enterprise development fund u]B
b ^[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H"pYj
主营业务收入 Sales o>]w76A^(
主营业务成本 Cost of sales w0js_P-uv
主营业务税金及附加 Sales tax D.AiqO<z
营业费用 Operating expenses ^+~$eg&js
管理费用 General and administrative expenses `mAYK)N
财务费用 Financial expenses wAR:GO
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投资收益 Investment income M[b~5L+S
其他业务收入 Other operating income ;/m>c{
营业外收入 Non-operating income \K9Y@jnr
补贴收入 Subsidy income Vx0Hq`_14
其他业务支出 Other operating expenses bU}!bol
营业外支出 Non-operating expenses p(4Ek"
所得税 Income tax &C,]c#-+
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