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 。 5i1>I=N
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现金 Cash in hand t$xY #:
银行存款 Cash in bank _;~,Cgfi
其他货币资金-外埠存款Other monetary assets - cash in other cities Y))u&*RuT0
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8rMX9qTO@
其他货币资金-银行汇票 Other monetary assets - bank draft aP8H`^DFX>
其他货币资金-信用卡 Other monetary assets - credit cards R&Jm
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit r!HwXeEn/
其他货币资金-存出投资款 Other monetary assets - cash for investment \CXQo4P
短期投资-股票投资 Investments - Short term - stocks %_{tzXim
短期投资-债券投资 Investments - Short term - bonds .$%Soyr?,
短期投资-基金投资 Investments - Short term - funds CFqJ/''
短期投资-其他投资 Investments - Short term - others %d>=+Ds[
短期投资跌价准备 Provision for short-term investment bX*Hi#J~A
长期股权投资-股票投资 Long term equity investment - stocks C0
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长期股权投资-其他股权投资 Long term equity investment - others `(f!*Ru@/z
长期债券投资-债券投资 Long term securities investemnt - bonds '`XX
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长期债券投资-其他债权投资 Long term securities investment - others Lv'D^'I
长期投资减值准备 Provision for long-term investment dz*7gL;7G
应收票据 Notes receivable zSSB>D
应收股利 Dividends receivable I-
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应收利息 Interest receivable jGEt+\"/QJ
应收帐款 Trade debtors ^H2-RBE#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors kRTwaNDOD
预付帐款 Prepayment spGB)k,^
应收补贴款 Allowance receivable >9q&PEc
其他应收款 Other debtors ;IVDr:
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }p!HT6 tZ
其他流动资产 Other current assets =ZDAeVz3w
物资采购 Purchase )Jk0v_ X
原材料 Raw materials 9
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包装物 Packing materials u)V#S:9]
低值易耗品 Low value consumbles 72X0Tq 4
材料成本差异 Material cost difference -|Y(V
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自制半成品 Self-manufactured goods C!R1})_^
库存商品 Finished goods zD(`B+
商品进销差价 Difference between purchase & sales of commodities BwBm[jtP
委托加工物资 Consigned processiong material VA9
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委托代销商品 Consignment-out /}PF\j9#4
受托代销商品 Consignment-in gx&Tt
分期收款发出商品 Goods on instalment sales r; xLP
存货跌价准备 Provision for obsolete stocks ` bdZ/*E
待摊费用 Prepaid expenses {2
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待处理流动资产损益 Unsettled G/L on current assets Z7_ zMM
待处理固定资产损益 Unsettled G/L on fixed assets 98WZ){+,m
委托贷款-本金 Consignment loan - principle XvE9b5}
委托贷款-利息 Consignment loan - interest :k3Nt5t!
委托贷款-减值准备 Consignment loan - provision ;Wl+zw
固定资产-房屋建筑物 Fixed assets - Buildings 3nu^l'WQ
固定资产-机器设备 Fixed assets - Plant and machinery qWx][D"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures |6(ZD^w
固定资产-运输设备 Fixed assets - Automobiles 6X\ 2GC9
累计折旧 Accumulated depreciation _x?uU
固定资产减值准备 Impairment of fixed assets Ojt`^r !V
工程物资-专用材料 Project material - specific materials un=2}@ '
工程物资-专用设备 Project material - specific equipment {O
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工程物资-预付大型设备款 Project material - prepaid for equipment Q^q1ns;r
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .{=$!8|&I9
在建工程 Construction in progress Wa1,
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在建工程减值准备 Impairment of construction in progress {fEwA8Ir
固定资产清理 Disposal of fixed assets Cf:#(D
无形资产-专利权 Intangible assets - patent i-'9AYyw
无形资产-非专利技术 Intangible assets - industrial property and know-how ]_8qn'7
无形资产-商标权 Intangible assets - trademark rights q-`RI*1]
无形资产-土地使用权 Intangible assets - land use rights Qed.4R:o
无形资产-商誉 Intangible assets - goodwill G
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无形资产减值准备 Impairment of intangible assets ylB7* >[
长期待摊费用 Deferred assets sk
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未确认融资费用 Unrecognized finance fees .-IkL|M
其他长期资产 Other long term assets bg3"W,bv%
递延税款借项 Deferred assets debits ;]w<&C!=
应付票据 Notes payable V~hlq$jn<Y
应付帐款 Trade creditors
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预收帐款 Adanvances from customers X5khCLHi
代销商品款 Consignment-in payables 2{Chu85
其他应交款 Other payable to government |0\0a&tkPl
其他应付款 Other creditors 8> .J1C
应付股利 Proposed dividends \o
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待转资产价值 Donated assets g(Io/hyj
预计负债 Accrued liabilities :gB[O>'<m
应付短期债券 Short-term debentures payable 4WN3=B
其他流动负债 Other current liabilities ^<:sdv>Y5
预提费用 Accrued expenses Qq@G\eRo
应付工资 Payroll payable 2<][%> '
应付福利费 Welfare payable `D":
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短期借款-抵押借款 Bank loans - Short term - pledged .!6>oL/iF
短期借款-信用借款 Bank loans - Short term - credit e{A9r
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短期借款-担保借款 Bank loans - Short term - guaranteed b-Z4
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一年内到期长期借款 Long term loans due within one year UDe |Sb
一年内到期长期应付款 Long term payable due within one year `xc^_781\
长期借款 Bank loans - Long term $&=p+
应付债券-债券面值 Bond payable - Par value LT~YFS
应付债券-债券溢价 Bond payable - Excess )m&U#S _;
应付债券-债券折价 Bond payable - Discount ?6k}ii!c
应付债券-应计利息 Bond payable - Accrued interest ZZj~GQL(S
长期应付款 Long term payable ?hR7<02
专项应付款 Specific payable -3&G"hfK
其他长期负债 Other long term liabilities QnI.zq
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应交税金-所得税 Tax payable - income tax i,nm`Z>u
应交税金-增值税 Tax payable - VAT J j=;
应交税金-营业税 Tax payable - business tax _oB_YL;,*
应交税金-消费税 Tax payable - consumable tax )g|xpb
应交税金-其他 Tax payable - others #$1og=
递延税款贷项 Deferred taxation credit 8*c3|
股本 Share capital ^Q{Bq
已归还投资 Investment returned Qe'g3z>
利润分配-其他转入 Profit appropriation - other transfer in D-U<u@A4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X]y)ZF26
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $fpq
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利润分配-提取储备基金 Profit appropriation - reserve fund ]O
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund JTqq0OD}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BYM3jXWi0v
利润分配-利润归还投资 Profit appropriation - return investment by profit 3:5DL!Sm8J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends XYH|;P6K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !'f3>W\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2`a
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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 W><dYy=z5
期初未分配利润 Retained earnings, beginning of the year `T2 <<<
资本公积-股本溢价 Capital surplus - share premium a{!r`>I\f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gFPi7 o1
资本公积-接受现金捐赠 Capital surplus - cash donation d vOJW".
资本公积-股权投资准备 Capital surplus - investment reserve ` r']^
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资本公积-拨款转入 Capital surplus - subsidiary *RR[H6B^]X
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [Qdq}FYr
资本公积-其他 Capital surplus - others gr-x|wK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k]rLjcB
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Vh<A2u3&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R
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盈余公积-储备基金 Surplus reserve - reserve fund xAwf49N~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4.K'\S
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X jE>k!=I
主营业务收入 Sales }E}8_8T6
主营业务成本 Cost of sales L fl-!1
主营业务税金及附加 Sales tax Q0{z).&\(e
营业费用 Operating expenses H<ZU#U0FZf
管理费用 General and administrative expenses Fvxu>BK
财务费用 Financial expenses X['2b78k
投资收益 Investment income DP7C?}(
其他业务收入 Other operating income -Y:ROoFOZ
营业外收入 Non-operating income BwJuYH7QJ$
补贴收入 Subsidy income S^f:`9ab9
其他业务支出 Other operating expenses @("}]/O
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营业外支出 Non-operating expenses }wSy
所得税 Income tax l9/:FiJ_
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