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 。 q
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现金 Cash in hand @_?Uowc8
银行存款 Cash in bank r|y\FL
其他货币资金-外埠存款Other monetary assets - cash in other cities 2Hk21y\
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;8w
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其他货币资金-银行汇票 Other monetary assets - bank draft ,nJCqX~/G
其他货币资金-信用卡 Other monetary assets - credit cards r(<91~Ww
其他货币资金-信用证保证金 Other monetary assets - L/C deposit o1H6E1$=
其他货币资金-存出投资款 Other monetary assets - cash for investment H%ScrJ#V
短期投资-股票投资 Investments - Short term - stocks ~;uU{TT
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds QV
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短期投资-其他投资 Investments - Short term - others HC"yC;_
短期投资跌价准备 Provision for short-term investment ]'Gz~Z%>F
长期股权投资-股票投资 Long term equity investment - stocks WfQZ7e
长期股权投资-其他股权投资 Long term equity investment - others @*WrHoa2N
长期债券投资-债券投资 Long term securities investemnt - bonds |#Q0UM|'Q
长期债券投资-其他债权投资 Long term securities investment - others 7?8+h
长期投资减值准备 Provision for long-term investment )Jh:~9L%='
应收票据 Notes receivable IV%Rph>d
应收股利 Dividends receivable 0Y8Cz /$
应收利息 Interest receivable ;8b!T
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应收帐款 Trade debtors $&s V.fGu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors E`|vu*l7
预付帐款 Prepayment sVe<l mL
应收补贴款 Allowance receivable Dy{lgT 0k
其他应收款 Other debtors hb1eEn
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v3wq-
其他流动资产 Other current assets K*M1$@5
物资采购 Purchase v=DC3oh-
原材料 Raw materials #Fkp6`Q$x
包装物 Packing materials /Eu|Jg=I
低值易耗品 Low value consumbles ssl.Y!
材料成本差异 Material cost difference |3>%(4
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自制半成品 Self-manufactured goods 7@&kPh}PG
库存商品 Finished goods V?~!D p
商品进销差价 Difference between purchase & sales of commodities NTVaz.
委托加工物资 Consigned processiong material GtKSA#oYZB
委托代销商品 Consignment-out 1!
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受托代销商品 Consignment-in hfg
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分期收款发出商品 Goods on instalment sales /h@3R[k
存货跌价准备 Provision for obsolete stocks m=a^t
待摊费用 Prepaid expenses X2{Aa T*M
待处理流动资产损益 Unsettled G/L on current assets *d31fBCk%
待处理固定资产损益 Unsettled G/L on fixed assets a3,A_M}M'
委托贷款-本金 Consignment loan - principle lUw=YM
委托贷款-利息 Consignment loan - interest M^G9t*I
委托贷款-减值准备 Consignment loan - provision f/"IC;<~t>
固定资产-房屋建筑物 Fixed assets - Buildings 0n\AUgVPF
固定资产-机器设备 Fixed assets - Plant and machinery :k2J
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures AqHGBH0
固定资产-运输设备 Fixed assets - Automobiles <YrsS-9
累计折旧 Accumulated depreciation ^2i$AM1t
固定资产减值准备 Impairment of fixed assets "BIhd*K[~
工程物资-专用材料 Project material - specific materials )S}.QrG
工程物资-专用设备 Project material - specific equipment 0v``4z2Z
工程物资-预付大型设备款 Project material - prepaid for equipment
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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 n*Hx"2XF
在建工程 Construction in progress ?QtM|e
在建工程减值准备 Impairment of construction in progress 5?|y%YH;R\
固定资产清理 Disposal of fixed assets # wyjb:Ql
无形资产-专利权 Intangible assets - patent i8%Z(@_`
无形资产-非专利技术 Intangible assets - industrial property and know-how ),$^h7[n
无形资产-商标权 Intangible assets - trademark rights "V5_B^Gzb]
无形资产-土地使用权 Intangible assets - land use rights }N:QB}7'_
无形资产-商誉 Intangible assets - goodwill XW+-E^d
无形资产减值准备 Impairment of intangible assets D;OPsNQ
长期待摊费用 Deferred assets F4:5 >*:
未确认融资费用 Unrecognized finance fees Iz&d
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其他长期资产 Other long term assets =@nW;PUZ
递延税款借项 Deferred assets debits s !II}'Je
应付票据 Notes payable y^ D3}ds
应付帐款 Trade creditors DmZ_tuVI
预收帐款 Adanvances from customers BF"eVKA
代销商品款 Consignment-in payables {;o54zuKf
其他应交款 Other payable to government <
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其他应付款 Other creditors 3%u: c]-wF
应付股利 Proposed dividends B5_QH8kt7
待转资产价值 Donated assets r MJ4w['J=
预计负债 Accrued liabilities 2\gbciJ[{(
应付短期债券 Short-term debentures payable iztgk/(+G
其他流动负债 Other current liabilities T,B%iZ gCh
预提费用 Accrued expenses @?</8;%3W
应付工资 Payroll payable xX~m Fz0C
应付福利费 Welfare payable #t
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短期借款-抵押借款 Bank loans - Short term - pledged !_?HSDAj"n
短期借款-信用借款 Bank loans - Short term - credit
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短期借款-担保借款 Bank loans - Short term - guaranteed \_+Af`
一年内到期长期借款 Long term loans due within one year {q&A/
一年内到期长期应付款 Long term payable due within one year UYpln[S
长期借款 Bank loans - Long term 3 >^B%qg6
应付债券-债券面值 Bond payable - Par value ^(:n a6C
应付债券-债券溢价 Bond payable - Excess NNRKYdp,
应付债券-债券折价 Bond payable - Discount MF$NcU
应付债券-应计利息 Bond payable - Accrued interest XLm@, A[
长期应付款 Long term payable UQtG<W]<
专项应付款 Specific payable U"Z%_[*
其他长期负债 Other long term liabilities T8vMBaU!qY
应交税金-所得税 Tax payable - income tax <q|eG\01S
应交税金-增值税 Tax payable - VAT y|WOw(#
应交税金-营业税 Tax payable - business tax 1EHNg<J(
应交税金-消费税 Tax payable - consumable tax JZ-M<rcC
应交税金-其他 Tax payable - others 1$"wN z
递延税款贷项 Deferred taxation credit r\|"
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股本 Share capital U9R pHh`
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in ,E4qxZC(X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bvo
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P"c7h7
利润分配-提取储备基金 Profit appropriation - reserve fund |CjdmQ u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?^:
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v=+> ids
利润分配-利润归还投资 Profit appropriation - return investment by profit N,`<:'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }sGH}n<9*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [kZe6gYP&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lb #`f,r>
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |Oe$)(`|h
期初未分配利润 Retained earnings, beginning of the year U^$l$"~"
资本公积-股本溢价 Capital surplus - share premium j'FBt8P'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u|E9X
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资本公积-接受现金捐赠 Capital surplus - cash donation
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资本公积-股权投资准备 Capital surplus - investment reserve &k {1N.
资本公积-拨款转入 Capital surplus - subsidiary -o0~xspF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation XAc#ywophi
资本公积-其他 Capital surplus - others ?gOZY\[ma
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }!RFX)T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ||k^pzj%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B1a&'WX?
盈余公积-储备基金 Surplus reserve - reserve fund tr\}lfK%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q9c:,k
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N{6Lvq[8
主营业务收入 Sales bi[gyl#
主营业务成本 Cost of sales QK%6Ncv
主营业务税金及附加 Sales tax G@igxnm}
营业费用 Operating expenses q#N8IUN}4
管理费用 General and administrative expenses t^qPQ;"=,
财务费用 Financial expenses ~;0J4hR
投资收益 Investment income :K_JY
其他业务收入 Other operating income kycZ
营业外收入 Non-operating income cC6W1K!
补贴收入 Subsidy income |JW-P`tL0
其他业务支出 Other operating expenses sX,oJIt
营业外支出 Non-operating expenses \f_YJit
所得税 Income tax !fcr3x|Y~M
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