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 。 _BND{MsX
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现金 Cash in hand VpxsgCS
银行存款 Cash in bank ](k}B*Abh
其他货币资金-外埠存款Other monetary assets - cash in other cities E`q)vk
其他货币资金-银行本票 Other monetary assets - cashier‘s check <[z9*Tm
其他货币资金-银行汇票 Other monetary assets - bank draft )4FW~o<i
其他货币资金-信用卡 Other monetary assets - credit cards nsXyReWka
其他货币资金-信用证保证金 Other monetary assets - L/C deposit LII4sf]
其他货币资金-存出投资款 Other monetary assets - cash for investment KhNE_.
Z
短期投资-股票投资 Investments - Short term - stocks U5;Y o+z
短期投资-债券投资 Investments - Short term - bonds :w9s bW
短期投资-基金投资 Investments - Short term - funds YZc{\~d
短期投资-其他投资 Investments - Short term - others dJ7 !je1N*
短期投资跌价准备 Provision for short-term investment XNkZ^3mq
长期股权投资-股票投资 Long term equity investment - stocks E#yG}UWe
长期股权投资-其他股权投资 Long term equity investment - others AYoLpes
长期债券投资-债券投资 Long term securities investemnt - bonds sWMY
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长期债券投资-其他债权投资 Long term securities investment - others Nf9$q| %!
长期投资减值准备 Provision for long-term investment 7;ddzxR4
应收票据 Notes receivable
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应收股利 Dividends receivable `6Yk-5
应收利息 Interest receivable z#srgyLt
应收帐款 Trade debtors z4s{a(Tsd
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors o+T, O+i
预付帐款 Prepayment 0PJ7o#}_{@
应收补贴款 Allowance receivable A~wVY
其他应收款 Other debtors . L]!*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ~ll+/w\4
其他流动资产 Other current assets RA:3ZV
物资采购 Purchase
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原材料 Raw materials tzG.)Uqs
包装物 Packing materials g$9s}\6B
低值易耗品 Low value consumbles 9y;8JO
材料成本差异 Material cost difference q4KYC!b
自制半成品 Self-manufactured goods I~>Ye<g#
库存商品 Finished goods MMyJAGh
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商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material iR{*XE
委托代销商品 Consignment-out dJ=z'?|%g
受托代销商品 Consignment-in DZU} p
分期收款发出商品 Goods on instalment sales X[$FjKZh=F
存货跌价准备 Provision for obsolete stocks ^r^) &]
待摊费用 Prepaid expenses I:o.
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待处理流动资产损益 Unsettled G/L on current assets >?^_JEC6
待处理固定资产损益 Unsettled G/L on fixed assets )C#b83
委托贷款-本金 Consignment loan - principle _iZ9Ch\
委托贷款-利息 Consignment loan - interest -e_L2<7
委托贷款-减值准备 Consignment loan - provision S!.H _=z%p
固定资产-房屋建筑物 Fixed assets - Buildings gP>`DPgb^
固定资产-机器设备 Fixed assets - Plant and machinery %gV~e@|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures cDLjjK7:
固定资产-运输设备 Fixed assets - Automobiles j#
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累计折旧 Accumulated depreciation (-hGb:
固定资产减值准备 Impairment of fixed assets eGlPi|
工程物资-专用材料 Project material - specific materials f
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工程物资-专用设备 Project material - specific equipment r(
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工程物资-预付大型设备款 Project material - prepaid for equipment \WZ]'o6
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production MI|anM
在建工程 Construction in progress {*t0WE&1t
在建工程减值准备 Impairment of construction in progress Y
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固定资产清理 Disposal of fixed assets +jGSD@32>
无形资产-专利权 Intangible assets - patent g+/m:(7[s|
无形资产-非专利技术 Intangible assets - industrial property and know-how ^Z:qlYZ
无形资产-商标权 Intangible assets - trademark rights T8-,t];i
无形资产-土地使用权 Intangible assets - land use rights VgcLG ]tE[
无形资产-商誉 Intangible assets - goodwill vjO@"2YEw
无形资产减值准备 Impairment of intangible assets 9*j$U$:'
长期待摊费用 Deferred assets ^z}$'<D9
未确认融资费用 Unrecognized finance fees q;=! =aRg
其他长期资产 Other long term assets M%qHf{ B
递延税款借项 Deferred assets debits n 8'#'^|
应付票据 Notes payable K}9 c$C4
应付帐款 Trade creditors W60C$*
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预收帐款 Adanvances from customers ynU20g
代销商品款 Consignment-in payables >sm<$'vZ/
其他应交款 Other payable to government >):^Zs
其他应付款 Other creditors !5=S2<UX
应付股利 Proposed dividends <~R{U>zO
待转资产价值 Donated assets ad,pHJ`
预计负债 Accrued liabilities "P@oO,.
应付短期债券 Short-term debentures payable b]xE^zM-I`
其他流动负债 Other current liabilities /m(v5v7(
预提费用 Accrued expenses h!q_''*;
应付工资 Payroll payable ,K~r':ht
应付福利费 Welfare payable )|`|Usn#[
短期借款-抵押借款 Bank loans - Short term - pledged Mib<1ZM
短期借款-信用借款 Bank loans - Short term - credit vZ/Bzy@|
短期借款-担保借款 Bank loans - Short term - guaranteed aXRf6:\%
一年内到期长期借款 Long term loans due within one year bz\-%$^k
一年内到期长期应付款 Long term payable due within one year \9T/%[r#
长期借款 Bank loans - Long term acdF5ch@
应付债券-债券面值 Bond payable - Par value o-r00H|
应付债券-债券溢价 Bond payable - Excess qB8R4wCf
应付债券-债券折价 Bond payable - Discount xdkC>o4>
应付债券-应计利息 Bond payable - Accrued interest A4hbh$
长期应付款 Long term payable F%^)oQT+c
专项应付款 Specific payable iFkXt<_A
其他长期负债 Other long term liabilities 6PdLJ#LS
应交税金-所得税 Tax payable - income tax 0m
7_#g4$L
应交税金-增值税 Tax payable - VAT :~%{
应交税金-营业税 Tax payable - business tax Y;[+ ^J*a
应交税金-消费税 Tax payable - consumable tax n|AV7c
应交税金-其他 Tax payable - others #f-pkeaeq
递延税款贷项 Deferred taxation credit (hFyp}jkk
股本 Share capital M
sQ>eSk
已归还投资 Investment returned :D oE_
利润分配-其他转入 Profit appropriation - other transfer in mo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~"}o^#@DwJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c-q=Ct
利润分配-提取储备基金 Profit appropriation - reserve fund e]q(fPK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t)4AQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s?~lMm' !
利润分配-利润归还投资 Profit appropriation - return investment by profit .LA?2N
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~zph,bk
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d_aHUmI^"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ds;c\x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g8L{xwx<
期初未分配利润 Retained earnings, beginning of the year QP:|D_k
资本公积-股本溢价 Capital surplus - share premium s{dgUX
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iTIYq0u|#R
资本公积-接受现金捐赠 Capital surplus - cash donation o#9Q
资本公积-股权投资准备 Capital surplus - investment reserve 83g$k
9lG.
资本公积-拨款转入 Capital surplus - subsidiary ?`T-A\A=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E)z=85;_p
资本公积-其他 Capital surplus - others O
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;\(X;kQi
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T3,}CK#O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "^NsbA+
盈余公积-储备基金 Surplus reserve - reserve fund 3:"w"0[K3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C q)Cwc[H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %=`wN^3t2
主营业务收入 Sales Y4Y~ep
主营业务成本 Cost of sales $~)YI/b
主营业务税金及附加 Sales tax 0I['UL^!F
营业费用 Operating expenses br%l>Y\"
管理费用 General and administrative expenses (Qf. S{;
财务费用 Financial expenses xkSX KR
投资收益 Investment income vobC/m
其他业务收入 Other operating income J jAxNviG
营业外收入 Non-operating income ~n
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补贴收入 Subsidy income ,6+joKe-
其他业务支出 Other operating expenses Jh+;+"
营业外支出 Non-operating expenses MHwfJ{"zo
所得税 Income tax <#0i*PM_
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