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 。 :IU<A G6
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现金 Cash in hand uF|Up]Z G
银行存款 Cash in bank Tay$::V
其他货币资金-外埠存款Other monetary assets - cash in other cities (f^/KB=
其他货币资金-银行本票 Other monetary assets - cashier‘s check {0lu>?<
其他货币资金-银行汇票 Other monetary assets - bank draft :ssj7wl :
其他货币资金-信用卡 Other monetary assets - credit cards iITMBS`}
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 3#x1(+c6
其他货币资金-存出投资款 Other monetary assets - cash for investment *3P+K:2lNG
短期投资-股票投资 Investments - Short term - stocks 8KN3|)
短期投资-债券投资 Investments - Short term - bonds BQ<\[H;
短期投资-基金投资 Investments - Short term - funds |'&$VzA
短期投资-其他投资 Investments - Short term - others o=#ym4hJ%
短期投资跌价准备 Provision for short-term investment $&qLrKJ
长期股权投资-股票投资 Long term equity investment - stocks $a8,C\me?
长期股权投资-其他股权投资 Long term equity investment - others FZ}^)u}o
长期债券投资-债券投资 Long term securities investemnt - bonds j/Y]3RSMp
长期债券投资-其他债权投资 Long term securities investment - others ?w!8;xS8
长期投资减值准备 Provision for long-term investment "+4Jmf9
应收票据 Notes receivable WO{7/h</
应收股利 Dividends receivable }ng?Ar[
应收利息 Interest receivable `#w#!@s#@
应收帐款 Trade debtors $m~&| s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors WtKKdL
预付帐款 Prepayment */JYP +
应收补贴款 Allowance receivable Qd\='*:!
其他应收款 Other debtors .gGO+8[N*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Cg?Mk6 i
其他流动资产 Other current assets 2z"<m2a
物资采购 Purchase g\q4-
原材料 Raw materials aeI0;u
包装物 Packing materials 6$:Q]zR#'H
低值易耗品 Low value consumbles %WKBd\O
材料成本差异 Material cost difference TQKcPVlE
自制半成品 Self-manufactured goods R2?s
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库存商品 Finished goods M9o/
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商品进销差价 Difference between purchase & sales of commodities YlUh|sK7m
委托加工物资 Consigned processiong material ?<BI)[B
委托代销商品 Consignment-out bcvm]aPu
受托代销商品 Consignment-in J_7@d]0R
分期收款发出商品 Goods on instalment sales 1<Mb@t
存货跌价准备 Provision for obsolete stocks |c8\alw
待摊费用 Prepaid expenses !;mn]w
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待处理流动资产损益 Unsettled G/L on current assets V_, `?>O
待处理固定资产损益 Unsettled G/L on fixed assets uYWgNNxdmo
委托贷款-本金 Consignment loan - principle Y>/_A%vQU
委托贷款-利息 Consignment loan - interest v0!|TI3s
委托贷款-减值准备 Consignment loan - provision %FM26^
固定资产-房屋建筑物 Fixed assets - Buildings ]Jm\k'u[
固定资产-机器设备 Fixed assets - Plant and machinery gE
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]\ !ka/%
固定资产-运输设备 Fixed assets - Automobiles Fbu4GRgJ3
累计折旧 Accumulated depreciation [<{r~YFjWW
固定资产减值准备 Impairment of fixed assets ,u
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工程物资-专用材料 Project material - specific materials j0X^,ot@m
工程物资-专用设备 Project material - specific equipment o?m1
工程物资-预付大型设备款 Project material - prepaid for equipment C>x)jDb?
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3) d}3w {
在建工程 Construction in progress 2A@oa
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在建工程减值准备 Impairment of construction in progress m,t{D,
2
固定资产清理 Disposal of fixed assets 4i{Xs5z
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无形资产-专利权 Intangible assets - patent 7FPSBvU#/
无形资产-非专利技术 Intangible assets - industrial property and know-how ) 3"!Q+
无形资产-商标权 Intangible assets - trademark rights Al
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无形资产-土地使用权 Intangible assets - land use rights %XeN_
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无形资产-商誉 Intangible assets - goodwill @VW1^{.do^
无形资产减值准备 Impairment of intangible assets $#+D:W)az
长期待摊费用 Deferred assets -`{W~yz
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets jSHFY]2
递延税款借项 Deferred assets debits 0;T7fKj
应付票据 Notes payable ,j`48S@
应付帐款 Trade creditors ; U7P{e05
预收帐款 Adanvances from customers 0Fon`3(^\
代销商品款 Consignment-in payables CmbgEGIh[a
其他应交款 Other payable to government
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其他应付款 Other creditors GTTEg{
应付股利 Proposed dividends 1eV&oN#
待转资产价值 Donated assets F(."nUrf
预计负债 Accrued liabilities EVZ1Z
应付短期债券 Short-term debentures payable d>mZY66P
其他流动负债 Other current liabilities [jlum>K
预提费用 Accrued expenses 0wNlt#G;{
应付工资 Payroll payable 2]9
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应付福利费 Welfare payable 41d+z>a]
短期借款-抵押借款 Bank loans - Short term - pledged <yX u!
短期借款-信用借款 Bank loans - Short term - credit r<n:o7
短期借款-担保借款 Bank loans - Short term - guaranteed ,{S $&g*
一年内到期长期借款 Long term loans due within one year `?R{sNr.
一年内到期长期应付款 Long term payable due within one year 0M&n3s{5I
长期借款 Bank loans - Long term b?KdR5
应付债券-债券面值 Bond payable - Par value csLbzDg
应付债券-债券溢价 Bond payable - Excess hp/pm6
应付债券-债券折价 Bond payable - Discount =v::N\&
应付债券-应计利息 Bond payable - Accrued interest l4+ `x[^
长期应付款 Long term payable c%hXj#;
专项应付款 Specific payable R31Z(vY
其他长期负债 Other long term liabilities )P
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应交税金-所得税 Tax payable - income tax GVlT+Rs7
应交税金-增值税 Tax payable - VAT g9JZ#B gZ
应交税金-营业税 Tax payable - business tax 6@/k|t>OT
应交税金-消费税 Tax payable - consumable tax "&f|<g5
应交税金-其他 Tax payable - others s+fxv(,"c
递延税款贷项 Deferred taxation credit ?)(/SZC0
股本 Share capital Ck
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已归还投资 Investment returned _+aR|AEC
利润分配-其他转入 Profit appropriation - other transfer in HH7WMYoKY
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q'+ARW48
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BI-'&kPk
利润分配-提取储备基金 Profit appropriation - reserve fund x+za6
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wGT>Xh!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yv]|Ce@8A
利润分配-利润归还投资 Profit appropriation - return investment by profit v9r.w-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y7g%nz[[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X\H P{$fY_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M \k[?i
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !lFNG:&`
期初未分配利润 Retained earnings, beginning of the year |4pl}:g/Z
资本公积-股本溢价 Capital surplus - share premium B=n90XO |
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ulW>8bW&
资本公积-接受现金捐赠 Capital surplus - cash donation Pf%I6bVN9
资本公积-股权投资准备 Capital surplus - investment reserve 'a JE+
资本公积-拨款转入 Capital surplus - subsidiary tK
e-Dk9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R\7r!38
资本公积-其他 Capital surplus - others j}/).O
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9Xa.%vw>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #prYZcHv:_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hg0{x/Dgny
盈余公积-储备基金 Surplus reserve - reserve fund e_3jyA@v
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Twd*HH
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #&r}
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主营业务收入 Sales 4[kyzz x
主营业务成本 Cost of sales KGc.YUoE
主营业务税金及附加 Sales tax G}l9 [lE
营业费用 Operating expenses 1QD49)
管理费用 General and administrative expenses wy:Gy9\
财务费用 Financial expenses fB7Jx6
投资收益 Investment income Uvc$&j^k
其他业务收入 Other operating income 1twpOZ>
营业外收入 Non-operating income sxRKWM@4
补贴收入 Subsidy income L;M@]
其他业务支出 Other operating expenses hG#2}K_
营业外支出 Non-operating expenses k\SqDmv
所得税 Income tax QP50.P5g
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