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 。 .B]MpmpK
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现金 Cash in hand c"n\cNP<
银行存款 Cash in bank nn:.nU|I
其他货币资金-外埠存款Other monetary assets - cash in other cities L~rBAIdD
其他货币资金-银行本票 Other monetary assets - cashier‘s check HV!m8k=6
其他货币资金-银行汇票 Other monetary assets - bank draft gx8ouOh
其他货币资金-信用卡 Other monetary assets - credit cards oWim}Er=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit rq/yD,I,
其他货币资金-存出投资款 Other monetary assets - cash for investment +mmSfuO&\
短期投资-股票投资 Investments - Short term - stocks P}y +G|
短期投资-债券投资 Investments - Short term - bonds Yz/md1T$
短期投资-基金投资 Investments - Short term - funds NMa} {*sQ
短期投资-其他投资 Investments - Short term - others rb2S7k0{
短期投资跌价准备 Provision for short-term investment mzaWST]
长期股权投资-股票投资 Long term equity investment - stocks n.`($yR_
长期股权投资-其他股权投资 Long term equity investment - others 6ryak!|[
长期债券投资-债券投资 Long term securities investemnt - bonds qo90t{|c
长期债券投资-其他债权投资 Long term securities investment - others Ustv{:7v
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable ['X]R:3h
应收股利 Dividends receivable 6Z6'}BDP
应收利息 Interest receivable B:;pvW]
应收帐款 Trade debtors 8>2.UrC
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |+FubYf?$
预付帐款 Prepayment HZzD VCU
应收补贴款 Allowance receivable .779pT!,M
其他应收款 Other debtors L%*!`TN
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !*F1q|R
其他流动资产 Other current assets uy[At+%zg
物资采购 Purchase H1pO!>M
原材料 Raw materials \Xt7`I<
包装物 Packing materials @Q
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低值易耗品 Low value consumbles l6T-}h:=
材料成本差异 Material cost difference *v
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自制半成品 Self-manufactured goods 2\A$6N;_
库存商品 Finished goods KQaxvU)L
商品进销差价 Difference between purchase & sales of commodities xjuN-
委托加工物资 Consigned processiong material 8`q:Gz=M\
委托代销商品 Consignment-out t9k zw*U9
受托代销商品 Consignment-in Fh?gNSWq6
分期收款发出商品 Goods on instalment sales ;v)JnbsH}
存货跌价准备 Provision for obsolete stocks (Y.k8";)`
待摊费用 Prepaid expenses jiV<
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待处理流动资产损益 Unsettled G/L on current assets ~ drS} V
待处理固定资产损益 Unsettled G/L on fixed assets F'={q{2wH
委托贷款-本金 Consignment loan - principle V%7WUq
委托贷款-利息 Consignment loan - interest =\&;Fi]
委托贷款-减值准备 Consignment loan - provision ~NrG`
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固定资产-房屋建筑物 Fixed assets - Buildings U2tV4_ e
固定资产-机器设备 Fixed assets - Plant and machinery _UMg[Um
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }WC[$Y_@
固定资产-运输设备 Fixed assets - Automobiles [64:4/<}
累计折旧 Accumulated depreciation 'Vzp2
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials ExY] Sdx
工程物资-专用设备 Project material - specific equipment GfxZ'VIn
工程物资-预付大型设备款 Project material - prepaid for equipment $-OA'QwB]
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >a!/QMh
在建工程 Construction in progress I*:%ni2
在建工程减值准备 Impairment of construction in progress Go`vfm"S
固定资产清理 Disposal of fixed assets j78i#}e
无形资产-专利权 Intangible assets - patent VZp5)-!\
无形资产-非专利技术 Intangible assets - industrial property and know-how guq{#?}
无形资产-商标权 Intangible assets - trademark rights oA7tEu
无形资产-土地使用权 Intangible assets - land use rights :;RMo2Tl
无形资产-商誉 Intangible assets - goodwill O%WIf__Q
无形资产减值准备 Impairment of intangible assets SB;&GHq"n
长期待摊费用 Deferred assets YiXk5B0Uh
未确认融资费用 Unrecognized finance fees rT=rrvV3g
其他长期资产 Other long term assets #5Q pu
递延税款借项 Deferred assets debits g+8OekzB5
应付票据 Notes payable 'Cb6Y#6
应付帐款 Trade creditors jnkR}wAA
预收帐款 Adanvances from customers L4@K~8j7
代销商品款 Consignment-in payables a=|K%ii+Y
其他应交款 Other payable to government 1jmjg~W
其他应付款 Other creditors pxA?
应付股利 Proposed dividends GL>O4S<`
待转资产价值 Donated assets DzAg"6=CS
预计负债 Accrued liabilities \#8D>i?m
应付短期债券 Short-term debentures payable A]_7}<<N
其他流动负债 Other current liabilities 2 ~dE<}
预提费用 Accrued expenses e[{0)y>=
应付工资 Payroll payable A
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应付福利费 Welfare payable ]{;gw<T
短期借款-抵押借款 Bank loans - Short term - pledged Q4#.X=.d
短期借款-信用借款 Bank loans - Short term - credit _>o:R$ %}
短期借款-担保借款 Bank loans - Short term - guaranteed w1FcB$
一年内到期长期借款 Long term loans due within one year AmUr.ofu
一年内到期长期应付款 Long term payable due within one year $f$SNx)),
长期借款 Bank loans - Long term Fx] WCQo
应付债券-债券面值 Bond payable - Par value 7m47rJyW4
应付债券-债券溢价 Bond payable - Excess I
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应付债券-债券折价 Bond payable - Discount E'f{i:O"~
应付债券-应计利息 Bond payable - Accrued interest SJlr53
长期应付款 Long term payable @JiLgIe`
专项应付款 Specific payable `Y0%cXi3
其他长期负债 Other long term liabilities RF?`vRZOe
应交税金-所得税 Tax payable - income tax v8w q,CYV
应交税金-增值税 Tax payable - VAT G~]Uk*M
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应交税金-营业税 Tax payable - business tax B5,N7z34F
应交税金-消费税 Tax payable - consumable tax H-!,yte
应交税金-其他 Tax payable - others 9sM!`Lz{
递延税款贷项 Deferred taxation credit .y'
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股本 Share capital dUD[e,?
已归还投资 Investment returned h,(26 y/s
利润分配-其他转入 Profit appropriation - other transfer in 3#n_?-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _f7 9wx\B
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bS{bkE>
利润分配-提取储备基金 Profit appropriation - reserve fund XMCXQs&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b.OsiT;_j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8:q1~`?5"b
利润分配-利润归还投资 Profit appropriation - return investment by profit B5`EoZ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i:dR\|B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends xW+6qtG`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +Z,;,5'5G
期初未分配利润 Retained earnings, beginning of the year x
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资本公积-股本溢价 Capital surplus - share premium NYhB'C2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2zX]\s?3
资本公积-接受现金捐赠 Capital surplus - cash donation k<z)WNBf
资本公积-股权投资准备 Capital surplus - investment reserve d.aS{;pse
资本公积-拨款转入 Capital surplus - subsidiary `T1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }czrj%6
资本公积-其他 Capital surplus - others XjB W9a
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,S\CC{!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &L3M]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]|#+zx|/D
盈余公积-储备基金 Surplus reserve - reserve fund @s*-%N^:[L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [=C6U_vU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eB2a-,
主营业务收入 Sales (xycJ`N
主营业务成本 Cost of sales j<u pRS,$
主营业务税金及附加 Sales tax -$\y_?}
营业费用 Operating expenses S*pGMuui
管理费用 General and administrative expenses pt?bWyKG
财务费用 Financial expenses xexaQuK
投资收益 Investment income A]*}HZ,
其他业务收入 Other operating income 9p85Pv [M=
营业外收入 Non-operating income +8T?{
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补贴收入 Subsidy income
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其他业务支出 Other operating expenses rV.}PtcFY
营业外支出 Non-operating expenses Z
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所得税 Income tax vN}#Kc\
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