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 。 qpjiQ,\:b
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现金 Cash in hand
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银行存款 Cash in bank 7LB%7~{<
其他货币资金-外埠存款Other monetary assets - cash in other cities *v$j n
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^Y%<$IFG
其他货币资金-银行汇票 Other monetary assets - bank draft %~:@}C%A
其他货币资金-信用卡 Other monetary assets - credit cards WfHa
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment 6rM{r>
短期投资-股票投资 Investments - Short term - stocks oB(9{6@N
短期投资-债券投资 Investments - Short term - bonds c!GJS`/
短期投资-基金投资 Investments - Short term - funds g'td(i[
短期投资-其他投资 Investments - Short term - others U
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短期投资跌价准备 Provision for short-term investment e8M0Lz#}
长期股权投资-股票投资 Long term equity investment - stocks biZ=TI2P,L
长期股权投资-其他股权投资 Long term equity investment - others 6~l+wu<$
长期债券投资-债券投资 Long term securities investemnt - bonds 6tGF
长期债券投资-其他债权投资 Long term securities investment - others >)HKruSW.
长期投资减值准备 Provision for long-term investment J!}\v=Rn
应收票据 Notes receivable 2FY]o~@
应收股利 Dividends receivable X|yVRQ?F`
应收利息 Interest receivable @{Dfro
应收帐款 Trade debtors }~p%e2<
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors T*g}^TEh
预付帐款 Prepayment 1\)C;c,
应收补贴款 Allowance receivable +R7pdi
其他应收款 Other debtors n5#QQk2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -q(*)N5.2
其他流动资产 Other current assets 4aKppj
物资采购 Purchase KAi_+/]K_
原材料 Raw materials 9e4`N"#,lI
包装物 Packing materials QQ=Kj%R
低值易耗品 Low value consumbles 1,7
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材料成本差异 Material cost difference P@Fx6
自制半成品 Self-manufactured goods [dXa,
库存商品 Finished goods f&txg,W,yv
商品进销差价 Difference between purchase & sales of commodities e jR_3K^
委托加工物资 Consigned processiong material WM%w_,Z
委托代销商品 Consignment-out v(6[z)A0
受托代销商品 Consignment-in ~pHuh#>
分期收款发出商品 Goods on instalment sales :9e4(7~ona
存货跌价准备 Provision for obsolete stocks l](!2a=[
待摊费用 Prepaid expenses I%($,kd}s
待处理流动资产损益 Unsettled G/L on current assets W*?qOq
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待处理固定资产损益 Unsettled G/L on fixed assets xL
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委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest "3'a.b akw
委托贷款-减值准备 Consignment loan - provision ysCK_
固定资产-房屋建筑物 Fixed assets - Buildings o2;Eti
固定资产-机器设备 Fixed assets - Plant and machinery 6@"E*-z$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0~P]Fw^w
固定资产-运输设备 Fixed assets - Automobiles ^/cqE[V~,
累计折旧 Accumulated depreciation ]+b?J0|P<
固定资产减值准备 Impairment of fixed assets s8 u`v1
工程物资-专用材料 Project material - specific materials g}IOHE
工程物资-专用设备 Project material - specific equipment *>HS>#S
工程物资-预付大型设备款 Project material - prepaid for equipment [XH,~JZJj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9g#
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在建工程 Construction in progress Vk*XiEfKm>
在建工程减值准备 Impairment of construction in progress 2bG92
固定资产清理 Disposal of fixed assets BS?i!Bm 7
无形资产-专利权 Intangible assets - patent RCi8{~rIvS
无形资产-非专利技术 Intangible assets - industrial property and know-how ';}:*nZ//_
无形资产-商标权 Intangible assets - trademark rights vE1:;%Q
无形资产-土地使用权 Intangible assets - land use rights s
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无形资产-商誉 Intangible assets - goodwill :hcOceNz
无形资产减值准备 Impairment of intangible assets l8:!{I?s=
长期待摊费用 Deferred assets _
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未确认融资费用 Unrecognized finance fees um%s9
其他长期资产 Other long term assets "kC6G%
递延税款借项 Deferred assets debits DC8\v+K
应付票据 Notes payable hsJ^Au=})w
应付帐款 Trade creditors HR?bnkv|id
预收帐款 Adanvances from customers f,|;eF-Z
代销商品款 Consignment-in payables epG]$T![
其他应交款 Other payable to government .tHjGx
其他应付款 Other creditors .Wr7*J[V.
应付股利 Proposed dividends -SLk8x
待转资产价值 Donated assets wkx #WC
预计负债 Accrued liabilities C1(RgY|
应付短期债券 Short-term debentures payable *M$mAy<
其他流动负债 Other current liabilities AZ4:3}
预提费用 Accrued expenses `Y+R9bd
应付工资 Payroll payable LE~vSm^#
应付福利费 Welfare payable )2q
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短期借款-抵押借款 Bank loans - Short term - pledged etUfdZ
短期借款-信用借款 Bank loans - Short term - credit 9G"4w` P
短期借款-担保借款 Bank loans - Short term - guaranteed /|#2ehE
一年内到期长期借款 Long term loans due within one year _/"e'@z
一年内到期长期应付款 Long term payable due within one year G$)tp^%]
长期借款 Bank loans - Long term ZoYllk
应付债券-债券面值 Bond payable - Par value '4D7:
应付债券-债券溢价 Bond payable - Excess 65VTKlDD
应付债券-债券折价 Bond payable - Discount vl6|i)D
应付债券-应计利息 Bond payable - Accrued interest c<~DYe;;
长期应付款 Long term payable J_j4Zb% K
专项应付款 Specific payable m:Rm(ga9
其他长期负债 Other long term liabilities kGC*\?<LmR
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT L>&{<M_
应交税金-营业税 Tax payable - business tax k {vd1,HZ
应交税金-消费税 Tax payable - consumable tax c6=XJvz
应交税金-其他 Tax payable - others v-^<,|vm2f
递延税款贷项 Deferred taxation credit VKw.g@BY
股本 Share capital HRQfT>"/
已归还投资 Investment returned 0v6Z4Ahpo
利润分配-其他转入 Profit appropriation - other transfer in f}KV4'n
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '66nqJb*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t/%[U,m
利润分配-提取储备基金 Profit appropriation - reserve fund {X<_Y<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qsN_EMgbdn
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m6H+4@Z-;(
利润分配-利润归还投资 Profit appropriation - return investment by profit 9b&;4Yq!f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Oiqc]4TL
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ew~uOG+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aIr"!. 4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =3rf}bl2
期初未分配利润 Retained earnings, beginning of the year ?)-anoFyVW
资本公积-股本溢价 Capital surplus - share premium !>wu7u-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f_;tFP
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资本公积-接受现金捐赠 Capital surplus - cash donation A[`c+&
资本公积-股权投资准备 Capital surplus - investment reserve -UAMHd}4
资本公积-拨款转入 Capital surplus - subsidiary D
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation wr(*RI"
资本公积-其他 Capital surplus - others =Lb(N61
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qlg.\H:W~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jeO`45O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l}T@Cgt
盈余公积-储备基金 Surplus reserve - reserve fund cG 3tn&AXi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D8xE"6T>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7|bBC+;(
主营业务收入 Sales u[4h|*'"|
主营业务成本 Cost of sales a@9W'/?igk
主营业务税金及附加 Sales tax BPKrRex
营业费用 Operating expenses OwgPgrV
管理费用 General and administrative expenses sya!VF]`
财务费用 Financial expenses mi5bk>o
投资收益 Investment income 6/p9ag]
其他业务收入 Other operating income _5b~3K/V
营业外收入 Non-operating income mq(K_
补贴收入 Subsidy income ZEpu5`
其他业务支出 Other operating expenses B
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营业外支出 Non-operating expenses ^vzXT>t-M
所得税 Income tax .<YfnW5/K
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