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 。 }(Fmr7%m
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现金 Cash in hand V
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银行存款 Cash in bank 9D=X3{be#
其他货币资金-外埠存款Other monetary assets - cash in other cities >TCit1yD
其他货币资金-银行本票 Other monetary assets - cashier‘s check <|Lz#iV37
其他货币资金-银行汇票 Other monetary assets - bank draft RxJbQs$Ph
其他货币资金-信用卡 Other monetary assets - credit cards KNQj U-A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit yy8BkG(
其他货币资金-存出投资款 Other monetary assets - cash for investment zNKB'hsK
短期投资-股票投资 Investments - Short term - stocks VpHwc!APq
短期投资-债券投资 Investments - Short term - bonds %pOz%v~
短期投资-基金投资 Investments - Short term - funds Wc+(xk
短期投资-其他投资 Investments - Short term - others YQ?hAAJ
短期投资跌价准备 Provision for short-term investment Ji!i}UjD7!
长期股权投资-股票投资 Long term equity investment - stocks ,z#D[5
长期股权投资-其他股权投资 Long term equity investment - others iz/CC V L
长期债券投资-债券投资 Long term securities investemnt - bonds P}gtJ;
长期债券投资-其他债权投资 Long term securities investment - others R,PN?aj
长期投资减值准备 Provision for long-term investment DeF`#a0E
应收票据 Notes receivable &ot^+uVH
应收股利 Dividends receivable LsIZeL^
应收利息 Interest receivable T>|
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应收帐款 Trade debtors AhOBbss]q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R-Lpgi<a"
预付帐款 Prepayment 13v`rK`7o
应收补贴款 Allowance receivable z$%8'
其他应收款 Other debtors k}<H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors -YQS\@?
其他流动资产 Other current assets s-WZ3g
物资采购 Purchase MDIPoS3BRa
原材料 Raw materials j1{`}\e
包装物 Packing materials kn>qX{W
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference PV"\9OIKb.
自制半成品 Self-manufactured goods LXby(|<j
库存商品 Finished goods CT|0KB&
商品进销差价 Difference between purchase & sales of commodities ,D`jlY-1l
委托加工物资 Consigned processiong material a9NuYYr,h
委托代销商品 Consignment-out ivl %%nY'
受托代销商品 Consignment-in 420K6[
分期收款发出商品 Goods on instalment sales 2@Nd02v|
存货跌价准备 Provision for obsolete stocks ~gZ1*8 s`
待摊费用 Prepaid expenses GOA
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待处理流动资产损益 Unsettled G/L on current assets p.(+L^-=
待处理固定资产损益 Unsettled G/L on fixed assets `&fW<5-
委托贷款-本金 Consignment loan - principle cyWb*Wv
委托贷款-利息 Consignment loan - interest l{8O'4;
委托贷款-减值准备 Consignment loan - provision )
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固定资产-房屋建筑物 Fixed assets - Buildings h+H+>,N8`
固定资产-机器设备 Fixed assets - Plant and machinery cOpe6H6,bz
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {e2ZW]
固定资产-运输设备 Fixed assets - Automobiles ]Ri=*KZa
累计折旧 Accumulated depreciation dgX%NKv1
固定资产减值准备 Impairment of fixed assets L6nsVL&
工程物资-专用材料 Project material - specific materials wY\,b*x
工程物资-专用设备 Project material - specific equipment _UkBOJ:G$H
工程物资-预付大型设备款 Project material - prepaid for equipment S#p_Y^
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress Nes|4Z<
在建工程减值准备 Impairment of construction in progress 4x+[?fw
固定资产清理 Disposal of fixed assets s1W n.OGR4
无形资产-专利权 Intangible assets - patent b+whZtNk7
无形资产-非专利技术 Intangible assets - industrial property and know-how _IU5HT}2
无形资产-商标权 Intangible assets - trademark rights ;t9_*)[
无形资产-土地使用权 Intangible assets - land use rights 4|\M`T
无形资产-商誉 Intangible assets - goodwill N6_1iIM
无形资产减值准备 Impairment of intangible assets R1Rk00Ow:
长期待摊费用 Deferred assets { GCp5
未确认融资费用 Unrecognized finance fees & }j;SK5
其他长期资产 Other long term assets J7{D6@yLS
递延税款借项 Deferred assets debits CL5^>.}
应付票据 Notes payable p</t##]3ks
应付帐款 Trade creditors ='kCY}dkO
预收帐款 Adanvances from customers \+U;$.)3
代销商品款 Consignment-in payables 9&^5!R8
其他应交款 Other payable to government %K\B)HR
其他应付款 Other creditors };9/J3]m
应付股利 Proposed dividends {*hGe_^
待转资产价值 Donated assets 2,I]H'}^
预计负债 Accrued liabilities K`X'Hg#_P2
应付短期债券 Short-term debentures payable t6-fG/Kc
其他流动负债 Other current liabilities e"sv_$*
预提费用 Accrued expenses _M7|:*
应付工资 Payroll payable INk|NEX
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged ESIJ QM-[+
短期借款-信用借款 Bank loans - Short term - credit @Bkg<
短期借款-担保借款 Bank loans - Short term - guaranteed UjJ&P)
一年内到期长期借款 Long term loans due within one year #!TlalV
一年内到期长期应付款 Long term payable due within one year qycf;Kl:6
长期借款 Bank loans - Long term Rd;t}E$
应付债券-债券面值 Bond payable - Par value ^z qQ8{oV
应付债券-债券溢价 Bond payable - Excess ia
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应付债券-债券折价 Bond payable - Discount oTb42a_j{
应付债券-应计利息 Bond payable - Accrued interest L*6<h
长期应付款 Long term payable 438r]f?0|{
专项应付款 Specific payable I=[0 9o
其他长期负债 Other long term liabilities _M;{}!Gc&A
应交税金-所得税 Tax payable - income tax W!9~bBF',
应交税金-增值税 Tax payable - VAT d,meKQn
应交税金-营业税 Tax payable - business tax W>{&"
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应交税金-消费税 Tax payable - consumable tax bqF?!t<B
应交税金-其他 Tax payable - others "k"+qR`fH
递延税款贷项 Deferred taxation credit $'!n4}$}
股本 Share capital N@'l:N'f4
已归还投资 Investment returned i[.7 8K-s
利润分配-其他转入 Profit appropriation - other transfer in U~7{q
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EXW?)_pg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TOP,]N/F
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利润分配-提取储备基金 Profit appropriation - reserve fund k{Y\YG%b
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6+s&%io4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P$ b5o
利润分配-利润归还投资 Profit appropriation - return investment by profit "J}B
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends rfgsas{F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Pq-@waH3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~_ovQ4@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ojj
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期初未分配利润 Retained earnings, beginning of the year ? )IH#kL
资本公积-股本溢价 Capital surplus - share premium 3|3ad'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #t# S(A9)
资本公积-接受现金捐赠 Capital surplus - cash donation Rdd9JJsVd
资本公积-股权投资准备 Capital surplus - investment reserve T{#=A$vu
资本公积-拨款转入 Capital surplus - subsidiary X^m@*,[s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation m^/>C-&C
资本公积-其他 Capital surplus - others b-c6.aKf|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %.uN|o&n
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0U.Ld:
盈余公积-储备基金 Surplus reserve - reserve fund [P)](8nR[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n|QA\,=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ia^/^>
主营业务收入 Sales lY[1P|]
主营业务成本 Cost of sales 6is+
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主营业务税金及附加 Sales tax OWYY2&.h
营业费用 Operating expenses &XhxkN$8
管理费用 General and administrative expenses ZiH4s|
财务费用 Financial expenses K TE*Du
投资收益 Investment income 4dSAGLpp
其他业务收入 Other operating income vL "noLs
营业外收入 Non-operating income cIuCuh0I`
补贴收入 Subsidy income ^il
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其他业务支出 Other operating expenses LzB*d
营业外支出 Non-operating expenses AMK3I`=8WO
所得税 Income tax &Fmen;(
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