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 。 4r(rWlM
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现金 Cash in hand n?,fF(
银行存款 Cash in bank 9/s-
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其他货币资金-外埠存款Other monetary assets - cash in other cities .yWdlq##
其他货币资金-银行本票 Other monetary assets - cashier‘s check !s)2H/KM 8
其他货币资金-银行汇票 Other monetary assets - bank draft cDTDim1F
其他货币资金-信用卡 Other monetary assets - credit cards ~[9 ]M)=O0
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 1shvHmrV
其他货币资金-存出投资款 Other monetary assets - cash for investment 1 *-58N*
短期投资-股票投资 Investments - Short term - stocks YgWnPp
短期投资-债券投资 Investments - Short term - bonds ^U_jeAuk8[
短期投资-基金投资 Investments - Short term - funds ?qK:P
短期投资-其他投资 Investments - Short term - others q>omCk%h
短期投资跌价准备 Provision for short-term investment <1jiU%!w
长期股权投资-股票投资 Long term equity investment - stocks m dC. FO-
长期股权投资-其他股权投资 Long term equity investment - others [=E<iPl
长期债券投资-债券投资 Long term securities investemnt - bonds SyYa_=En
长期债券投资-其他债权投资 Long term securities investment - others :,VyOmf
长期投资减值准备 Provision for long-term investment ZRxB" a'
应收票据 Notes receivable FySK&
应收股利 Dividends receivable 9) YG)A~<
应收利息 Interest receivable Hh@mIusj
应收帐款 Trade debtors ;8b f5
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *p WswcV/
预付帐款 Prepayment $9J"r9@@
应收补贴款 Allowance receivable d7G'+B 1
其他应收款 Other debtors .HtDcGp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z=H
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其他流动资产 Other current assets aVtwpkgZ
物资采购 Purchase R\+$^G}#6
原材料 Raw materials =q"3a9pb7
包装物 Packing materials pI^n("|
低值易耗品 Low value consumbles h'jnc.
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods 9SFiL#1
库存商品 Finished goods /V*eAn8>
商品进销差价 Difference between purchase & sales of commodities (?3(=+t
委托加工物资 Consigned processiong material FP\[7?ZLn
委托代销商品 Consignment-out yi%B5KF~Al
受托代销商品 Consignment-in W.CIyGK
分期收款发出商品 Goods on instalment sales kdo)y(fn@
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses ~|!lC}!IKL
待处理流动资产损益 Unsettled G/L on current assets @O(\TIg
待处理固定资产损益 Unsettled G/L on fixed assets _6[NYv$"
委托贷款-本金 Consignment loan - principle l:[=M:#p
委托贷款-利息 Consignment loan - interest {M$8V~8D
委托贷款-减值准备 Consignment loan - provision AUq?<Vg\
固定资产-房屋建筑物 Fixed assets - Buildings :dj@i6
固定资产-机器设备 Fixed assets - Plant and machinery RcE%?2lD
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1GNAx\(
固定资产-运输设备 Fixed assets - Automobiles l;C_A;y\
累计折旧 Accumulated depreciation KG?]MVXA
固定资产减值准备 Impairment of fixed assets 5u!cA4e"
工程物资-专用材料 Project material - specific materials HvngjP{>
工程物资-专用设备 Project material - specific equipment ["7}u^z@<+
工程物资-预付大型设备款 Project material - prepaid for equipment Tv KX8 m"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &V;a:
在建工程 Construction in progress dvf*w:5K!
在建工程减值准备 Impairment of construction in progress 8,=$>@u
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent |
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无形资产-非专利技术 Intangible assets - industrial property and know-how *SW,pHYnLb
无形资产-商标权 Intangible assets - trademark rights i>~?XVU
无形资产-土地使用权 Intangible assets - land use rights A4^+p0@
无形资产-商誉 Intangible assets - goodwill ,yF)7fN
无形资产减值准备 Impairment of intangible assets /IC'R"V a
长期待摊费用 Deferred assets e'`oisJU?q
未确认融资费用 Unrecognized finance fees )eFK@goGeb
其他长期资产 Other long term assets )v9[/
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递延税款借项 Deferred assets debits Yc$|"to
应付票据 Notes payable p%s
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应付帐款 Trade creditors anvj{1
预收帐款 Adanvances from customers A_.QHUjpx
代销商品款 Consignment-in payables i_MI!o
其他应交款 Other payable to government LWI~m2
其他应付款 Other creditors /F_
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应付股利 Proposed dividends sa` Yan
待转资产价值 Donated assets %Z7!9+<
预计负债 Accrued liabilities qj1z>,\
应付短期债券 Short-term debentures payable #^9;<@M
其他流动负债 Other current liabilities Zx_m?C_2_
预提费用 Accrued expenses !r|X
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应付工资 Payroll payable c&++[
应付福利费 Welfare payable 4(R2V]
短期借款-抵押借款 Bank loans - Short term - pledged =Wf@'~K0k"
短期借款-信用借款 Bank loans - Short term - credit nR7\ o(!
短期借款-担保借款 Bank loans - Short term - guaranteed #-;BU{3*
一年内到期长期借款 Long term loans due within one year }$-VI\96
一年内到期长期应付款 Long term payable due within one year |$PLZ,
长期借款 Bank loans - Long term $<v_Vm?6d
应付债券-债券面值 Bond payable - Par value gNwXOd u
应付债券-债券溢价 Bond payable - Excess V%ch'
应付债券-债券折价 Bond payable - Discount L3AwL)I
应付债券-应计利息 Bond payable - Accrued interest L?0l1P
长期应付款 Long term payable K(gj6SrjV
专项应付款 Specific payable i7
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其他长期负债 Other long term liabilities W(aRO
应交税金-所得税 Tax payable - income tax ^NDX4d;
应交税金-增值税 Tax payable - VAT 8|({
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应交税金-营业税 Tax payable - business tax hptuTBD
应交税金-消费税 Tax payable - consumable tax !)O$Q}'\
应交税金-其他 Tax payable - others 9HX+sB
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递延税款贷项 Deferred taxation credit T Rw6$CR
股本 Share capital "|%9xGX|D
已归还投资 Investment returned 2?
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利润分配-其他转入 Profit appropriation - other transfer in ??Zmj:8E'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O@iW?9C+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >K
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利润分配-提取储备基金 Profit appropriation - reserve fund ~-5@- V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $hSZ@w|IF
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `VtwKt*
利润分配-利润归还投资 Profit appropriation - return investment by profit $VWzv4^:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ImY.HB^&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^d80\PXz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a[n$qPm}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bSf(DSqx
期初未分配利润 Retained earnings, beginning of the year |lxy< C4V
资本公积-股本溢价 Capital surplus - share premium u4@e=vWI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "!tw
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资本公积-接受现金捐赠 Capital surplus - cash donation (:QQ7xc{}
资本公积-股权投资准备 Capital surplus - investment reserve rf->mk{
资本公积-拨款转入 Capital surplus - subsidiary <(4#4=ivP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hXm}d\
资本公积-其他 Capital surplus - others y.
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %i8>w:@NW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wy{>gvqK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7E`(8i
盈余公积-储备基金 Surplus reserve - reserve fund m> (h_j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \oX8/-0 f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Wk\@n+Q{]
主营业务收入 Sales p{q!jm~Nq
主营业务成本 Cost of sales E[.tQ|C
主营业务税金及附加 Sales tax ZBmXaP[9
营业费用 Operating expenses HCG@#W<wc
管理费用 General and administrative expenses z8/xGQn
财务费用 Financial expenses eR-=<0Iw;
投资收益 Investment income =+`j?1
其他业务收入 Other operating income 7grt4k
营业外收入 Non-operating income #[a"%byTR
补贴收入 Subsidy income o}MzqKfu
其他业务支出 Other operating expenses (X(1kj3
营业外支出 Non-operating expenses Vp$wHB&
所得税 Income tax tB7K&ss
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