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 。 B^KC~W
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现金 Cash in hand j|
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银行存款 Cash in bank R^K<u#>K
其他货币资金-外埠存款Other monetary assets - cash in other cities <8H`y(S
其他货币资金-银行本票 Other monetary assets - cashier‘s check $ccI(J`zux
其他货币资金-银行汇票 Other monetary assets - bank draft YWm:#{n.
其他货币资金-信用卡 Other monetary assets - credit cards tv?~LJYN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ost~<4~
其他货币资金-存出投资款 Other monetary assets - cash for investment 4u"O/rt
短期投资-股票投资 Investments - Short term - stocks `f b}cJUa
短期投资-债券投资 Investments - Short term - bonds b7=]"|c$@
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others d`v]+HK
短期投资跌价准备 Provision for short-term investment 5~ jGF
长期股权投资-股票投资 Long term equity investment - stocks F n6>n04v
长期股权投资-其他股权投资 Long term equity investment - others >bmL;)mc&
长期债券投资-债券投资 Long term securities investemnt - bonds mvYr"6f8
长期债券投资-其他债权投资 Long term securities investment - others &ts!D!Hj
长期投资减值准备 Provision for long-term investment }bHdU]$}
应收票据 Notes receivable m!v`nw ]
应收股利 Dividends receivable b`1P%OjC
应收利息 Interest receivable V-t!
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors TlM ]d;9G
预付帐款 Prepayment Tl 9_Wi
应收补贴款 Allowance receivable {X8F4
其他应收款 Other debtors xH*OEzN
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors P
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其他流动资产 Other current assets uTOL
物资采购 Purchase #K
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原材料 Raw materials [<bfwTFsl
包装物 Packing materials )=8X[<^i
低值易耗品 Low value consumbles {L3lQ8Z
材料成本差异 Material cost difference rjfQ\W;}U
自制半成品 Self-manufactured goods WtdWD_\%Y\
库存商品 Finished goods fNQ.FAK":
商品进销差价 Difference between purchase & sales of commodities c6Wy1d^
委托加工物资 Consigned processiong material 5q"
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委托代销商品 Consignment-out 27gK
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受托代销商品 Consignment-in , Lhgv1
分期收款发出商品 Goods on instalment sales $UKV2c
存货跌价准备 Provision for obsolete stocks IaN|S|n~
待摊费用 Prepaid expenses Nqy',N
待处理流动资产损益 Unsettled G/L on current assets 1P&c:n
待处理固定资产损益 Unsettled G/L on fixed assets lO)p
委托贷款-本金 Consignment loan - principle O+c@B}[!
委托贷款-利息 Consignment loan - interest spgY &OI;
委托贷款-减值准备 Consignment loan - provision w0VJt<e*
固定资产-房屋建筑物 Fixed assets - Buildings ~^:/t<N
固定资产-机器设备 Fixed assets - Plant and machinery .}2^YOmd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P|c79
固定资产-运输设备 Fixed assets - Automobiles 389T6sP]
累计折旧 Accumulated depreciation X8F _Mb*
固定资产减值准备 Impairment of fixed assets vlx
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工程物资-专用材料 Project material - specific materials w#]%I+
工程物资-专用设备 Project material - specific equipment hyFq>XFo
工程物资-预付大型设备款 Project material - prepaid for equipment ;,4 Z5+
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production hG; NJx-=R
在建工程 Construction in progress }kGJ)zh
在建工程减值准备 Impairment of construction in progress 5"k_Ms7R,
固定资产清理 Disposal of fixed assets OP%h`
无形资产-专利权 Intangible assets - patent ,.G6c=pZ
无形资产-非专利技术 Intangible assets - industrial property and know-how \2pJ ]
无形资产-商标权 Intangible assets - trademark rights Yw4c`MyL
无形资产-土地使用权 Intangible assets - land use rights lB.P
无形资产-商誉 Intangible assets - goodwill ?}lgwKBHl;
无形资产减值准备 Impairment of intangible assets ^o65sM
长期待摊费用 Deferred assets hP,SvN#!2
未确认融资费用 Unrecognized finance fees DBbm
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其他长期资产 Other long term assets "\]kK@,
递延税款借项 Deferred assets debits d8/lEm
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应付票据 Notes payable Ond"Eq=r
应付帐款 Trade creditors { SJ=|L6
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables 'l)@MXbGL
其他应交款 Other payable to government ':kBHCR7
其他应付款 Other creditors ey@y?X=
应付股利 Proposed dividends wlmi&kq
待转资产价值 Donated assets o~ 2bk<]z
预计负债 Accrued liabilities ;F"W6
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应付短期债券 Short-term debentures payable {HlUV33O
其他流动负债 Other current liabilities Y?R;Y:u3Z
预提费用 Accrued expenses m},nKs
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应付工资 Payroll payable ,b KA]#(2
应付福利费 Welfare payable <j-Bj$3
短期借款-抵押借款 Bank loans - Short term - pledged ')}$v+
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短期借款-信用借款 Bank loans - Short term - credit {> pB
短期借款-担保借款 Bank loans - Short term - guaranteed ) yRC$7I
一年内到期长期借款 Long term loans due within one year YLJH?
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一年内到期长期应付款 Long term payable due within one year 7f~DD8 R
长期借款 Bank loans - Long term -|:7<$2#I
应付债券-债券面值 Bond payable - Par value >5i1M^g(
应付债券-债券溢价 Bond payable - Excess o#4Wn'E
应付债券-债券折价 Bond payable - Discount E_/v$
应付债券-应计利息 Bond payable - Accrued interest 2p8JqZMQb
长期应付款 Long term payable Mu
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专项应付款 Specific payable 9Or3X/:o
其他长期负债 Other long term liabilities :~{XL >:S
应交税金-所得税 Tax payable - income tax x.<^L] "
应交税金-增值税 Tax payable - VAT LdDkd(k
应交税金-营业税 Tax payable - business tax 'h([Y8p{
应交税金-消费税 Tax payable - consumable tax Wi'BX#xCB
应交税金-其他 Tax payable - others gjk=`lU
递延税款贷项 Deferred taxation credit >rB7ms/@E
股本 Share capital WB"$NYB
已归还投资 Investment returned '[{M"S
利润分配-其他转入 Profit appropriation - other transfer in *B#<5<T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x{&0:|bCs6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /px*v<Aw1
利润分配-提取储备基金 Profit appropriation - reserve fund j}X4#{jgC
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cx}
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |Gzd|$%Oq
利润分配-利润归还投资 Profit appropriation - return investment by profit P5%DvZB$w
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v'2EYTVNJD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zZ[SC
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4;7<)&#h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k'xnl"q
期初未分配利润 Retained earnings, beginning of the year }$Q+x'
资本公积-股本溢价 Capital surplus - share premium ,.x5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cSnm \f
资本公积-接受现金捐赠 Capital surplus - cash donation 0 jVuFl
资本公积-股权投资准备 Capital surplus - investment reserve ]9]3=;b>
资本公积-拨款转入 Capital surplus - subsidiary {(7Dz*0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
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资本公积-其他 Capital surplus - others #Z"N\49
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve LrsP4
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tI{pu}/"#
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 |rq~.cA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund i/,G=yA
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pr>K#@^
主营业务收入 Sales 3|[:8
主营业务成本 Cost of sales nsaf6y&E
主营业务税金及附加 Sales tax q(\$-Dk.Vv
营业费用 Operating expenses tV[?WA[xt
管理费用 General and administrative expenses
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财务费用 Financial expenses bsR^H5O@
投资收益 Investment income 2Qc&6-;`
其他业务收入 Other operating income "k
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营业外收入 Non-operating income hOO)0IrIM*
补贴收入 Subsidy income SdYES5aES
其他业务支出 Other operating expenses 'N,x=1R5
营业外支出 Non-operating expenses s3uT:Xw3rW
所得税 Income tax s<sqO,!
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