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 。 %.D@{O
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现金 Cash in hand yN~: 3
银行存款 Cash in bank XA:v:JFS
其他货币资金-外埠存款Other monetary assets - cash in other cities SuW_[6]
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8V3SZ17
其他货币资金-银行汇票 Other monetary assets - bank draft e]{X62]
其他货币资金-信用卡 Other monetary assets - credit cards X"{s"
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit T=2 91)@
其他货币资金-存出投资款 Other monetary assets - cash for investment n2H2G_-L[
短期投资-股票投资 Investments - Short term - stocks {N$G|bm]u<
短期投资-债券投资 Investments - Short term - bonds wLC|mB
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短期投资-基金投资 Investments - Short term - funds hQgi--Msw'
短期投资-其他投资 Investments - Short term - others pOip$Z
短期投资跌价准备 Provision for short-term investment 5X-cDY*|
长期股权投资-股票投资 Long term equity investment - stocks dDy9yw%f?
长期股权投资-其他股权投资 Long term equity investment - others @Tr8.4
长期债券投资-债券投资 Long term securities investemnt - bonds ?H3xE=<X
长期债券投资-其他债权投资 Long term securities investment - others %zB
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长期投资减值准备 Provision for long-term investment {E`f(9r:
应收票据 Notes receivable .
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应收股利 Dividends receivable DY{JA
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应收利息 Interest receivable j=d@Ih*
应收帐款 Trade debtors @Tzh3,F2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h^bbU.
预付帐款 Prepayment ]baO{pJi
应收补贴款 Allowance receivable ` oYrW0Vm
其他应收款 Other debtors W 6~B~L
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6?ylSQ]1
其他流动资产 Other current assets C;;dCsiV5
物资采购 Purchase (a1 s~
原材料 Raw materials hun/H4f|
包装物 Packing materials i3>7R'q>
低值易耗品 Low value consumbles @K]D :MSS
材料成本差异 Material cost difference NQ%lwE~
自制半成品 Self-manufactured goods [3rvRJ.
库存商品 Finished goods c0jC84*v
商品进销差价 Difference between purchase & sales of commodities aC$hg+U$G
委托加工物资 Consigned processiong material (Y!@,rKd
委托代销商品 Consignment-out #G^?4Za
受托代销商品 Consignment-in 'LR5s[$j
分期收款发出商品 Goods on instalment sales +B%ZB9
存货跌价准备 Provision for obsolete stocks T.aY{Y
待摊费用 Prepaid expenses -pc*$oe
待处理流动资产损益 Unsettled G/L on current assets $}7/mS@c
待处理固定资产损益 Unsettled G/L on fixed assets >e"CpbZ'
委托贷款-本金 Consignment loan - principle -2mm
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委托贷款-利息 Consignment loan - interest #tdI;x3
委托贷款-减值准备 Consignment loan - provision +kQ$X{+;8
固定资产-房屋建筑物 Fixed assets - Buildings h{kAsd8 G
固定资产-机器设备 Fixed assets - Plant and machinery m>? OjA!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures KyNv)=x4c
固定资产-运输设备 Fixed assets - Automobiles O%y.
累计折旧 Accumulated depreciation QVI4<Rxg
固定资产减值准备 Impairment of fixed assets $v+Q~\'
工程物资-专用材料 Project material - specific materials iz
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工程物资-专用设备 Project material - specific equipment Dw?nf
工程物资-预付大型设备款 Project material - prepaid for equipment _bn*B$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,)nO
在建工程 Construction in progress \:\rkc9LI
在建工程减值准备 Impairment of construction in progress O[;>Y'zqC%
固定资产清理 Disposal of fixed assets /N7j5v(
无形资产-专利权 Intangible assets - patent '$PiyM|V
无形资产-非专利技术 Intangible assets - industrial property and know-how AY{caM
无形资产-商标权 Intangible assets - trademark rights sV'(y>PP%
无形资产-土地使用权 Intangible assets - land use rights j}'spKxu
无形资产-商誉 Intangible assets - goodwill diGPTV-?$
无形资产减值准备 Impairment of intangible assets ,D3?N2mB
长期待摊费用 Deferred assets +glT5sOk
未确认融资费用 Unrecognized finance fees 4WZ:zr N
其他长期资产 Other long term assets JVFn=Mw
递延税款借项 Deferred assets debits m49
GCo k+
应付票据 Notes payable noC]&4b
应付帐款 Trade creditors Y'`w.+9
预收帐款 Adanvances from customers U`D/~KJ{Y
代销商品款 Consignment-in payables Tz]t.]!&E
其他应交款 Other payable to government _K3?0<=4
其他应付款 Other creditors ogH{
应付股利 Proposed dividends lW1Al>dW<
待转资产价值 Donated assets tpO%)*
预计负债 Accrued liabilities \IbGNV`q
应付短期债券 Short-term debentures payable V.6h6B!vB
其他流动负债 Other current liabilities pM=@
预提费用 Accrued expenses f+j\,LJ
应付工资 Payroll payable t{|
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应付福利费 Welfare payable VChNDHiH
短期借款-抵押借款 Bank loans - Short term - pledged htj:Z:C`
短期借款-信用借款 Bank loans - Short term - credit 61HU_!A8S
短期借款-担保借款 Bank loans - Short term - guaranteed Q}2aBU.f
一年内到期长期借款 Long term loans due within one year Wqy|Y*$qT
一年内到期长期应付款 Long term payable due within one year ,8nu%zcVn
长期借款 Bank loans - Long term (PE x<r1
应付债券-债券面值 Bond payable - Par value anjU3j
应付债券-债券溢价 Bond payable - Excess H[UV]qO,
应付债券-债券折价 Bond payable - Discount D.9qxM"Z>
应付债券-应计利息 Bond payable - Accrued interest j]#qq]c
长期应付款 Long term payable '.r_6X$7Jt
专项应付款 Specific payable {M96jjiInf
其他长期负债 Other long term liabilities +]
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应交税金-所得税 Tax payable - income tax JwL}|o6
应交税金-增值税 Tax payable - VAT `h}fS4CO
应交税金-营业税 Tax payable - business tax (B{`In8G>y
应交税金-消费税 Tax payable - consumable tax z^j
7wMQ
应交税金-其他 Tax payable - others 1%68Pnqk
递延税款贷项 Deferred taxation credit :3J,t//c
股本 Share capital lk]q\yO_%
已归还投资 Investment returned X?&(i
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利润分配-其他转入 Profit appropriation - other transfer in :*Lr(-
N-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dE~]%fUFy-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w{l}(:xPp
利润分配-提取储备基金 Profit appropriation - reserve fund 7v3'JG1r-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :jlKj} 4A
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $(/=Wn
利润分配-利润归还投资 Profit appropriation - return investment by profit UKV0xl
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]-h;gN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .R'<v^H
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CT,P Q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y S/
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期初未分配利润 Retained earnings, beginning of the year IcRA[
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资本公积-股本溢价 Capital surplus - share premium 2wLnRP`*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ix2V?\
资本公积-接受现金捐赠 Capital surplus - cash donation .}!"J`{W
资本公积-股权投资准备 Capital surplus - investment reserve m:&go2Y
资本公积-拨款转入 Capital surplus - subsidiary uF,F<%d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation X5@+M!`
资本公积-其他 Capital surplus - others ,Ta k',
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ])F*)U
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j5\z7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P/i{_r
盈余公积-储备基金 Surplus reserve - reserve fund ""$vaqt
盈余公积-企业发展基金 Surplus reserve - enterprise development fund KUJCkwQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q*4{2oQ
主营业务收入 Sales *\Z9=8yK
主营业务成本 Cost of sales $eHYy,,
主营业务税金及附加 Sales tax :%G_<VAo!
营业费用 Operating expenses lTb4quf8I
管理费用 General and administrative expenses a',6WugIP
财务费用 Financial expenses _y:-_q
投资收益 Investment income (D2G.R\pr
其他业务收入 Other operating income 4JQd/;
营业外收入 Non-operating income y5/frJ
补贴收入 Subsidy income AXnRAW
其他业务支出 Other operating expenses nv$>iJ^~H
营业外支出 Non-operating expenses X83,fCCl5
所得税 Income tax KU$:p^0l;*
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