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 。 @)#EZQi x
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现金 Cash in hand <fHJ9(5$V
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check Zd
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其他货币资金-银行汇票 Other monetary assets - bank draft Q,nJz*AJ
其他货币资金-信用卡 Other monetary assets - credit cards Y5c,O>T5Y
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9|D*}OY
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其他货币资金-存出投资款 Other monetary assets - cash for investment m)7Ql!l
短期投资-股票投资 Investments - Short term - stocks b?{MXJ|
短期投资-债券投资 Investments - Short term - bonds j,n\`7dD$
短期投资-基金投资 Investments - Short term - funds d|#&j."
短期投资-其他投资 Investments - Short term - others 6VUs:iO1j5
短期投资跌价准备 Provision for short-term investment \?v?%}x
长期股权投资-股票投资 Long term equity investment - stocks E5aRTDLq
长期股权投资-其他股权投资 Long term equity investment - others ziDvDu=
长期债券投资-债券投资 Long term securities investemnt - bonds IOA2/WQu
长期债券投资-其他债权投资 Long term securities investment - others 'C4cS[1
长期投资减值准备 Provision for long-term investment c@3mfc{
应收票据 Notes receivable pfBe24q
应收股利 Dividends receivable .n n&K}h
应收利息 Interest receivable \sMe2OL#z
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors )J*M{Gm 6i
预付帐款 Prepayment arIEd VfNa
应收补贴款 Allowance receivable HQvJ*U4++
其他应收款 Other debtors ]p8zT|bv
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors p}oGhO&=
其他流动资产 Other current assets y'aK92pF:
物资采购 Purchase }u9#S
原材料 Raw materials "(r%`.l=I
包装物 Packing materials
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低值易耗品 Low value consumbles rD+mI/_J`
材料成本差异 Material cost difference @(bg#
自制半成品 Self-manufactured goods 5U-SIG*
库存商品 Finished goods vPz$+&{I
商品进销差价 Difference between purchase & sales of commodities %pIP#y[4
委托加工物资 Consigned processiong material 9tX
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委托代销商品 Consignment-out 5JHWt<n{P
受托代销商品 Consignment-in +4$][3.
分期收款发出商品 Goods on instalment sales [
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存货跌价准备 Provision for obsolete stocks - "NK"nb
待摊费用 Prepaid expenses \TZSn1isZX
待处理流动资产损益 Unsettled G/L on current assets {dXTj 7
待处理固定资产损益 Unsettled G/L on fixed assets [~PR\qm
委托贷款-本金 Consignment loan - principle It7R}0Smg
委托贷款-利息 Consignment loan - interest 2X<%BFsE
委托贷款-减值准备 Consignment loan - provision k".kbwcaF
固定资产-房屋建筑物 Fixed assets - Buildings 0kSM$D_
固定资产-机器设备 Fixed assets - Plant and machinery "OwK
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures JK`$/l|7
固定资产-运输设备 Fixed assets - Automobiles l?QA;9_R'
累计折旧 Accumulated depreciation Y[l<fbh(}
固定资产减值准备 Impairment of fixed assets 9: .m]QN
工程物资-专用材料 Project material - specific materials [YP{%1*RM
工程物资-专用设备 Project material - specific equipment )X;051Q
工程物资-预付大型设备款 Project material - prepaid for equipment wVqp')e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s7afj t
在建工程 Construction in progress ^2H;
在建工程减值准备 Impairment of construction in progress >23$_'2
固定资产清理 Disposal of fixed assets "u]&~$
无形资产-专利权 Intangible assets - patent /vq$/
无形资产-非专利技术 Intangible assets - industrial property and know-how 8v z h5,U
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights p^|6 /b
无形资产-商誉 Intangible assets - goodwill "={* 0P
无形资产减值准备 Impairment of intangible assets re_nb)4g
长期待摊费用 Deferred assets ; >>n#8`
未确认融资费用 Unrecognized finance fees a
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其他长期资产 Other long term assets _Dd>e=v
递延税款借项 Deferred assets debits y>.t[*zT
应付票据 Notes payable jz`3xFy *]
应付帐款 Trade creditors !ej]'>V,X
预收帐款 Adanvances from customers 7nNNc[d*=
代销商品款 Consignment-in payables JO`r)_
其他应交款 Other payable to government lP*n%Pn)
其他应付款 Other creditors 1
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应付股利 Proposed dividends MT"&|Og
待转资产价值 Donated assets 'da
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预计负债 Accrued liabilities {
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应付短期债券 Short-term debentures payable S.4+tf7+
其他流动负债 Other current liabilities ,#FP]$FK
预提费用 Accrued expenses e@qH!.g)
应付工资 Payroll payable O^3kPVr
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged ;1[Z&Uv8
短期借款-信用借款 Bank loans - Short term - credit /2zan}
短期借款-担保借款 Bank loans - Short term - guaranteed z~X
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一年内到期长期借款 Long term loans due within one year +}N'Xa/Jt
一年内到期长期应付款 Long term payable due within one year yhYF "~CM
长期借款 Bank loans - Long term 5?F5xiW
应付债券-债券面值 Bond payable - Par value 'UU
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应付债券-债券溢价 Bond payable - Excess En1LGi4#
应付债券-债券折价 Bond payable - Discount W^H3 =hZ
应付债券-应计利息 Bond payable - Accrued interest |4g0@}nr+W
长期应付款 Long term payable }dop]{RG
专项应付款 Specific payable _crhBp5@T3
其他长期负债 Other long term liabilities !ig&8:
应交税金-所得税 Tax payable - income tax 5e$1KN`
应交税金-增值税 Tax payable - VAT PBnH#zm
应交税金-营业税 Tax payable - business tax +^lB"OcOX@
应交税金-消费税 Tax payable - consumable tax }rI:pp^KS
应交税金-其他 Tax payable - others &}[P{53sr
递延税款贷项 Deferred taxation credit Vn4wk>b}$2
股本 Share capital ?*yyne
已归还投资 Investment returned 7]xDMu'^&f
利润分配-其他转入 Profit appropriation - other transfer in >9rZVNMU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +:uz=~mo`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i4,p\rE0
利润分配-提取储备基金 Profit appropriation - reserve fund 8'zZVX D<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fCx(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Rz
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利润分配-利润归还投资 Profit appropriation - return investment by profit \$ipnQ
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends R__:~uv,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l@Vv%w9H
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7n6g;8xE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q6)fP4MQ]
期初未分配利润 Retained earnings, beginning of the year m<hP"j
资本公积-股本溢价 Capital surplus - share premium o(oOB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J _;H
资本公积-接受现金捐赠 Capital surplus - cash donation /3,Lp-kp
资本公积-股权投资准备 Capital surplus - investment reserve uD>=
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation bO2?DszT5
资本公积-其他 Capital surplus - others ];LFv5"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M/quswn1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M&j|5UH%.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0o=HOCL\
盈余公积-储备基金 Surplus reserve - reserve fund )rK2%\Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :R,M Y"(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >Ua'*
主营业务收入 Sales <'~m1l#2
主营业务成本 Cost of sales C)z4Cn9#
主营业务税金及附加 Sales tax (MI>7| ';
营业费用 Operating expenses iyl
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管理费用 General and administrative expenses L"|Bm{Run
财务费用 Financial expenses [|OII!"
投资收益 Investment income t` "m@
其他业务收入 Other operating income W~/d2_|/
营业外收入 Non-operating income t\K
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补贴收入 Subsidy income hc3hU
其他业务支出 Other operating expenses Bz/Vzc(
营业外支出 Non-operating expenses &2y4k"B&)
所得税 Income tax .how@>:P+
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