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 。 )U<4ul
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现金 Cash in hand %'\D_W&
银行存款 Cash in bank |:!#kA
其他货币资金-外埠存款Other monetary assets - cash in other cities qfC9 {gu
其他货币资金-银行本票 Other monetary assets - cashier‘s check #.9Xkn9S
其他货币资金-银行汇票 Other monetary assets - bank draft z
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其他货币资金-信用卡 Other monetary assets - credit cards wVE"nN#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit -2> L*"^
其他货币资金-存出投资款 Other monetary assets - cash for investment 9<7Q {
短期投资-股票投资 Investments - Short term - stocks Z>QSZ48=
短期投资-债券投资 Investments - Short term - bonds &>I8^i
短期投资-基金投资 Investments - Short term - funds ,-] JCcH
短期投资-其他投资 Investments - Short term - others CvQ LF9|
短期投资跌价准备 Provision for short-term investment `<HY$PAe
长期股权投资-股票投资 Long term equity investment - stocks A6iy
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长期股权投资-其他股权投资 Long term equity investment - others }E>2U/wpXY
长期债券投资-债券投资 Long term securities investemnt - bonds 2_r}4)z
长期债券投资-其他债权投资 Long term securities investment - others 1b6gTfU
长期投资减值准备 Provision for long-term investment 5*g@;aR1
应收票据 Notes receivable lBQ|=
应收股利 Dividends receivable b4%IyJr
应收利息 Interest receivable L8bq3Q'p
应收帐款 Trade debtors [FiXsYb.8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +Ya-h~7;g#
预付帐款 Prepayment A*E4hop[
应收补贴款 Allowance receivable (Egykh>
其他应收款 Other debtors d/t'N-m
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors *tRJ=
其他流动资产 Other current assets CdZ;ZR
物资采购 Purchase _rs#h)
原材料 Raw materials 3M1(an\nW
包装物 Packing materials r{%NMj
低值易耗品 Low value consumbles B|, 6m 3.
材料成本差异 Material cost difference c
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自制半成品 Self-manufactured goods &-cI|
库存商品 Finished goods y]?$zbB
商品进销差价 Difference between purchase & sales of commodities JH)&Ca>S
委托加工物资 Consigned processiong material E\V>3rse
委托代销商品 Consignment-out $S,Uoh
受托代销商品 Consignment-in ,\=u(Y\I[
分期收款发出商品 Goods on instalment sales pY8+;w
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存货跌价准备 Provision for obsolete stocks N_gjOE`x5
待摊费用 Prepaid expenses FswFY7
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待处理流动资产损益 Unsettled G/L on current assets jC\R
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待处理固定资产损益 Unsettled G/L on fixed assets -w@fd]g
委托贷款-本金 Consignment loan - principle ?: meix
委托贷款-利息 Consignment loan - interest YRYrR|I
委托贷款-减值准备 Consignment loan - provision p{-1%jQ}]
固定资产-房屋建筑物 Fixed assets - Buildings ;m`I}h<
固定资产-机器设备 Fixed assets - Plant and machinery xE6y9"}!h
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles yv'rJI~ Ps
累计折旧 Accumulated depreciation p:4vjh=1h
固定资产减值准备 Impairment of fixed assets Ak_;GvC!
工程物资-专用材料 Project material - specific materials b-O4IDIT
工程物资-专用设备 Project material - specific equipment $C[YqZO
工程物资-预付大型设备款 Project material - prepaid for equipment qQ1m5_OD`z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +=}%
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在建工程 Construction in progress G*"N}M1)
在建工程减值准备 Impairment of construction in progress a
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固定资产清理 Disposal of fixed assets /FYa{.Vlr
无形资产-专利权 Intangible assets - patent Q|v=W C6
无形资产-非专利技术 Intangible assets - industrial property and know-how rg'? ?rq
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights a"&Z!A:Z=
无形资产-商誉 Intangible assets - goodwill C*gSx3OG
无形资产减值准备 Impairment of intangible assets N%?o-IY
长期待摊费用 Deferred assets ($cu!$lY~
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets ,LMme}FFeb
递延税款借项 Deferred assets debits 72{kig9c
应付票据 Notes payable a)TNVm^
应付帐款 Trade creditors qC6Q5
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预收帐款 Adanvances from customers =x^I 5Pn
代销商品款 Consignment-in payables !t_,x=
其他应交款 Other payable to government {T^'&W>8G8
其他应付款 Other creditors 9
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应付股利 Proposed dividends '<}7bw}+c
待转资产价值 Donated assets #|CG %w
预计负债 Accrued liabilities ivagS\Q
应付短期债券 Short-term debentures payable Tbwq_3fK
其他流动负债 Other current liabilities
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预提费用 Accrued expenses W*s`1O >
应付工资 Payroll payable e6_.ID'3
应付福利费 Welfare payable {?jdPh
短期借款-抵押借款 Bank loans - Short term - pledged 4k
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短期借款-信用借款 Bank loans - Short term - credit ,v6Jr3
短期借款-担保借款 Bank loans - Short term - guaranteed L;`
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一年内到期长期借款 Long term loans due within one year N%_~cR;
一年内到期长期应付款 Long term payable due within one year ad~ qr n\
长期借款 Bank loans - Long term O.4"h4{'
应付债券-债券面值 Bond payable - Par value z`Q5J9_<cV
应付债券-债券溢价 Bond payable - Excess _cJ{fYwYU
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest b\+|g9Tm
长期应付款 Long term payable
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专项应付款 Specific payable sXydMk`J
其他长期负债 Other long term liabilities 8bysg9H0
应交税金-所得税 Tax payable - income tax FQ87[|
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应交税金-增值税 Tax payable - VAT +
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应交税金-营业税 Tax payable - business tax Sx ~_p3_5U
应交税金-消费税 Tax payable - consumable tax C=m Y
应交税金-其他 Tax payable - others RSi0IfG5
递延税款贷项 Deferred taxation credit o|}%pc3
股本 Share capital $e;!nI;z
已归还投资 Investment returned U'lD|R,g
利润分配-其他转入 Profit appropriation - other transfer in +Va?wAnr
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q-o>yjT~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ab"uN
利润分配-提取储备基金 Profit appropriation - reserve fund D4vmBVT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C>u 3n^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'wZy: c
利润分配-利润归还投资 Profit appropriation - return investment by profit $Us@fJr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends eHJ7L8#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S]o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @uE=)mP@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YH[_0!JY^
期初未分配利润 Retained earnings, beginning of the year ~^euaOFU 6
资本公积-股本溢价 Capital surplus - share premium &B2c]GoW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?rOb?cu-
资本公积-接受现金捐赠 Capital surplus - cash donation 3D.S[^s*
资本公积-股权投资准备 Capital surplus - investment reserve F@*l
R(4C
资本公积-拨款转入 Capital surplus - subsidiary pd;-z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *~cs8<.!1
资本公积-其他 Capital surplus - others $`Xx5Ts7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve otIJ[Mvyq
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &Kve vPF
盈余公积-储备基金 Surplus reserve - reserve fund 1;xw)65
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'f}S,i +q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment PVU"oz&T
主营业务收入 Sales t?
A4xk
主营业务成本 Cost of sales '=~y'nPG7
主营业务税金及附加 Sales tax pzax~Vp
营业费用 Operating expenses iy#OmI>j
管理费用 General and administrative expenses \O8f~zA{G
财务费用 Financial expenses OT&E)eR
投资收益 Investment income cMWO_$
其他业务收入 Other operating income sKuTG93sr@
营业外收入 Non-operating income }
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补贴收入 Subsidy income } E#+7a
其他业务支出 Other operating expenses Q Bw
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营业外支出 Non-operating expenses {e%abr_B
所得税 Income tax N.G*ii\
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