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 。 `'3&tAy
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现金 Cash in hand JPL`/WA0
银行存款 Cash in bank ?c8(<_I+
其他货币资金-外埠存款Other monetary assets - cash in other cities T++q.oFc
其他货币资金-银行本票 Other monetary assets - cashier‘s check [CI0N
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其他货币资金-银行汇票 Other monetary assets - bank draft VcsMDa
其他货币资金-信用卡 Other monetary assets - credit cards /]0SF_dZ
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |aU8WRq
其他货币资金-存出投资款 Other monetary assets - cash for investment 0)
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短期投资-股票投资 Investments - Short term - stocks "\vQVZd-E
短期投资-债券投资 Investments - Short term - bonds 0$b4\.0>~
短期投资-基金投资 Investments - Short term - funds E 6MeM'sx
短期投资-其他投资 Investments - Short term - others [jCYj0Qf8
短期投资跌价准备 Provision for short-term investment _B^X3EOc
长期股权投资-股票投资 Long term equity investment - stocks `t9k!y!
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长期股权投资-其他股权投资 Long term equity investment - others k
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长期债券投资-债券投资 Long term securities investemnt - bonds _Wk*h}x
长期债券投资-其他债权投资 Long term securities investment - others \N-3JO Vy
长期投资减值准备 Provision for long-term investment 'C`Ykjf
应收票据 Notes receivable m8
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应收股利 Dividends receivable 2~QJ]qo =
应收利息 Interest receivable 3.P7GbN
应收帐款 Trade debtors J"S(GL
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >hSu1s:
预付帐款 Prepayment /kw;q{>?o
应收补贴款 Allowance receivable 2yFT` 5+H4
其他应收款 Other debtors j[mII5e7g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m6^#pqSL
其他流动资产 Other current assets [n&ES
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物资采购 Purchase o~CEja&(
原材料 Raw materials b>i5r$S8G
包装物 Packing materials Tb;,t=;u
低值易耗品 Low value consumbles av5a2r0W1
材料成本差异 Material cost difference y<m[9FC}
自制半成品 Self-manufactured goods br TP}A
库存商品 Finished goods N5`z S79W
商品进销差价 Difference between purchase & sales of commodities t,r:='
委托加工物资 Consigned processiong material 8sBT&A6&j
委托代销商品 Consignment-out Q}l~n)=
受托代销商品 Consignment-in A)j!Wgs^z
分期收款发出商品 Goods on instalment sales =vQ J2Rg
存货跌价准备 Provision for obsolete stocks `:EhYj.
待摊费用 Prepaid expenses oclU)f.,
待处理流动资产损益 Unsettled G/L on current assets 79}jK"Gc
待处理固定资产损益 Unsettled G/L on fixed assets IC8%E3
委托贷款-本金 Consignment loan - principle [MKG5=kaE
委托贷款-利息 Consignment loan - interest <s\ZqL$f
委托贷款-减值准备 Consignment loan - provision z%T|L[(6
固定资产-房屋建筑物 Fixed assets - Buildings ux!YVvTPd
固定资产-机器设备 Fixed assets - Plant and machinery NOkgG0Z
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 1tI=Dwx
固定资产-运输设备 Fixed assets - Automobiles G3]#Du
累计折旧 Accumulated depreciation !J!&JQ|
固定资产减值准备 Impairment of fixed assets %\|{_]h}y
工程物资-专用材料 Project material - specific materials .m\0<8C
工程物资-专用设备 Project material - specific equipment '|yCDBu
工程物资-预付大型设备款 Project material - prepaid for equipment nN-S5
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }(XKy!G6
在建工程 Construction in progress kw#-\RR_c
在建工程减值准备 Impairment of construction in progress h~CLJoK<
固定资产清理 Disposal of fixed assets Q
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无形资产-专利权 Intangible assets - patent F&7|`o3
无形资产-非专利技术 Intangible assets - industrial property and know-how Y6)o7t
无形资产-商标权 Intangible assets - trademark rights YHu]\'Ff
无形资产-土地使用权 Intangible assets - land use rights %y
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无形资产-商誉 Intangible assets - goodwill v2:i'j6
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets 53a^9
未确认融资费用 Unrecognized finance fees L1DH9wiQi
其他长期资产 Other long term assets &dK
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递延税款借项 Deferred assets debits (
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应付票据 Notes payable T,>L
应付帐款 Trade creditors nu~]9~)I
预收帐款 Adanvances from customers 7OG:G z+)x
代销商品款 Consignment-in payables [Y@>,B!V
其他应交款 Other payable to government 1 JIU5u)
其他应付款 Other creditors 9^8OIv?m8
应付股利 Proposed dividends v*dw'i
待转资产价值 Donated assets to,\n"$~!
预计负债 Accrued liabilities pz)>y&_o
应付短期债券 Short-term debentures payable &(32s! qH
其他流动负债 Other current liabilities |KS,k|).
预提费用 Accrued expenses z,^~H
应付工资 Payroll payable vDi Opd
应付福利费 Welfare payable LGZa
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短期借款-抵押借款 Bank loans - Short term - pledged nu-&vX
短期借款-信用借款 Bank loans - Short term - credit ysp`(n=
短期借款-担保借款 Bank loans - Short term - guaranteed MpZ\j
一年内到期长期借款 Long term loans due within one year Qe ip h
一年内到期长期应付款 Long term payable due within one year /T(9:1/G
长期借款 Bank loans - Long term PR$;*|@
应付债券-债券面值 Bond payable - Par value IOuqC.RJ}o
应付债券-债券溢价 Bond payable - Excess 6j6;lNUc
应付债券-债券折价 Bond payable - Discount !3mt<i]a"
应付债券-应计利息 Bond payable - Accrued interest qdv O>k3
长期应付款 Long term payable iQ2j ejd3(
专项应付款 Specific payable oo7}Hg>
其他长期负债 Other long term liabilities btq4diW
应交税金-所得税 Tax payable - income tax +0UBP7kn
应交税金-增值税 Tax payable - VAT P#XV_2
应交税金-营业税 Tax payable - business tax |}UkVLc_^
应交税金-消费税 Tax payable - consumable tax ,R<9yEWm
应交税金-其他 Tax payable - others {$yju _[
递延税款贷项 Deferred taxation credit hEsiAbTyF
股本 Share capital 7X/t2Vih@
已归还投资 Investment returned Fr
利润分配-其他转入 Profit appropriation - other transfer in "UNFB3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3+h3?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0*rD'?)K+
利润分配-提取储备基金 Profit appropriation - reserve fund Km%L1Cd]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <"P-7/j3j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund PS[ C!s&KE
利润分配-利润归还投资 Profit appropriation - return investment by profit :Ez,GA k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends * zyik[o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }AJoF41X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _(kaa WJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V8TdtGB.|h
期初未分配利润 Retained earnings, beginning of the year Kob,}NgqZ
资本公积-股本溢价 Capital surplus - share premium %>i:C-l8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1d]F$>
资本公积-接受现金捐赠 Capital surplus - cash donation E8}evi
资本公积-股权投资准备 Capital surplus - investment reserve VK1B}5 /
资本公积-拨款转入 Capital surplus - subsidiary >5L_t
资本公积-外币资本折算差额 Capital surplus - foreign currency translation LjG^c>[:m
资本公积-其他 Capital surplus - others e}d(.H%l0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZDR@VYi+~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund TxP+?1t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B<m0YD?>~>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0x!&>
主营业务收入 Sales ;'uQBx}
主营业务成本 Cost of sales Wx{E\ l
主营业务税金及附加 Sales tax G,|!&=Pe|E
营业费用 Operating expenses wAprksZL#
管理费用 General and administrative expenses \?^2
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财务费用 Financial expenses CYW@Km{e
投资收益 Investment income Ls9NQy
其他业务收入 Other operating income ^Q$OzsEk
营业外收入 Non-operating income `!HD.
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补贴收入 Subsidy income Q,xL8i
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其他业务支出 Other operating expenses crP2jF!
营业外支出 Non-operating expenses &R_7]f+%)
所得税 Income tax "}fweCBgo
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