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 。 i;
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现金 Cash in hand s-He
银行存款 Cash in bank elBmF#,j7
其他货币资金-外埠存款Other monetary assets - cash in other cities ,!RbFME&H
其他货币资金-银行本票 Other monetary assets - cashier‘s check P`
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其他货币资金-银行汇票 Other monetary assets - bank draft ,\BGxGNAmV
其他货币资金-信用卡 Other monetary assets - credit cards Ux Yb[Nbc
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'v"{frh
其他货币资金-存出投资款 Other monetary assets - cash for investment S>oQm
短期投资-股票投资 Investments - Short term - stocks Ox` +Z0)a
短期投资-债券投资 Investments - Short term - bonds 0V&6"pF_Y'
短期投资-基金投资 Investments - Short term - funds 7]~65@%R-&
短期投资-其他投资 Investments - Short term - others
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短期投资跌价准备 Provision for short-term investment C?3?<FDL
长期股权投资-股票投资 Long term equity investment - stocks T*%Q s&x;
长期股权投资-其他股权投资 Long term equity investment - others IwHYuOED]
长期债券投资-债券投资 Long term securities investemnt - bonds 3UBg"1IC
长期债券投资-其他债权投资 Long term securities investment - others "c6(=FFq
长期投资减值准备 Provision for long-term investment Lit@ m2{\
应收票据 Notes receivable D:gskK+o6M
应收股利 Dividends receivable iJza zQ
应收利息 Interest receivable 'o#ve72z1
应收帐款 Trade debtors QJaF6
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 5mD]uB9
预付帐款 Prepayment >~kSe=Hsb4
应收补贴款 Allowance receivable 4$=Dq$4z
其他应收款 Other debtors NiwJ$Ah~X
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors F~cvob{
其他流动资产 Other current assets o1"MW>B,4
物资采购 Purchase 2U-F}Z
原材料 Raw materials Ed%8| M3
包装物 Packing materials g$\Z-!(
低值易耗品 Low value consumbles <xm>_
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材料成本差异 Material cost difference j z aC
自制半成品 Self-manufactured goods (YbRYu
库存商品 Finished goods <MlRy%3Z
商品进销差价 Difference between purchase & sales of commodities 2sJj -3J
委托加工物资 Consigned processiong material lqO"
委托代销商品 Consignment-out 3@r_t|j
受托代销商品 Consignment-in tkFGGc}w\
分期收款发出商品 Goods on instalment sales `i8KIE
存货跌价准备 Provision for obsolete stocks f*VBSg[`
待摊费用 Prepaid expenses jrMY]Ea2`
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets (Z
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委托贷款-本金 Consignment loan - principle Cc?BJ
委托贷款-利息 Consignment loan - interest H*DWDJxmV
委托贷款-减值准备 Consignment loan - provision a$7}_kb
固定资产-房屋建筑物 Fixed assets - Buildings mr+J#
固定资产-机器设备 Fixed assets - Plant and machinery rRN7HL+b
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K; 7o+Xr
固定资产-运输设备 Fixed assets - Automobiles AZ7
累计折旧 Accumulated depreciation *uAsKU
固定资产减值准备 Impairment of fixed assets xhAORhw#
工程物资-专用材料 Project material - specific materials q][{?
工程物资-专用设备 Project material - specific equipment Y~qv 0O6K
工程物资-预付大型设备款 Project material - prepaid for equipment smpz/1U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production nwk66o:|
在建工程 Construction in progress "JLKO${ Y
在建工程减值准备 Impairment of construction in progress &R54?u^A
固定资产清理 Disposal of fixed assets c?qg
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无形资产-专利权 Intangible assets - patent VtX9}<Ch~
无形资产-非专利技术 Intangible assets - industrial property and know-how |sN>/89=/
无形资产-商标权 Intangible assets - trademark rights _~aFzM
无形资产-土地使用权 Intangible assets - land use rights |kwBb>V
无形资产-商誉 Intangible assets - goodwill 2\flTO2Ny
无形资产减值准备 Impairment of intangible assets
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长期待摊费用 Deferred assets @J~n$^ke
未确认融资费用 Unrecognized finance fees IL?mt2I Q>
其他长期资产 Other long term assets 7tOOruiC
递延税款借项 Deferred assets debits rO]7g
应付票据 Notes payable |=C&JA
应付帐款 Trade creditors bWN%dn$$M
预收帐款 Adanvances from customers |wASeZMO2
代销商品款 Consignment-in payables \Kph?l9Ww
其他应交款 Other payable to government :` >|N|i
其他应付款 Other creditors (9_~R^='y
应付股利 Proposed dividends =H T:p:S
待转资产价值 Donated assets X<\y%2B|l
预计负债 Accrued liabilities bi:
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应付短期债券 Short-term debentures payable 0f.rjd
其他流动负债 Other current liabilities E|ce[|2
预提费用 Accrued expenses I#0WN
应付工资 Payroll payable N;cEf7+f
应付福利费 Welfare payable H6ff b)&
短期借款-抵押借款 Bank loans - Short term - pledged K1rF;7Y6
短期借款-信用借款 Bank loans - Short term - credit SST1vzm!
短期借款-担保借款 Bank loans - Short term - guaranteed c[:OK9TH
一年内到期长期借款 Long term loans due within one year Z^i=51
一年内到期长期应付款 Long term payable due within one year 6Q<^,`/T
长期借款 Bank loans - Long term h+e Oe}
应付债券-债券面值 Bond payable - Par value gxEa?QH
应付债券-债券溢价 Bond payable - Excess tETT\y|'
应付债券-债券折价 Bond payable - Discount uJz<:/rwZ-
应付债券-应计利息 Bond payable - Accrued interest YqsN#E3pf
长期应付款 Long term payable ueO&%
专项应付款 Specific payable d52l)8
其他长期负债 Other long term liabilities t+'|&b][Qi
应交税金-所得税 Tax payable - income tax "mbcZ5_
应交税金-增值税 Tax payable - VAT mzufl:-=
应交税金-营业税 Tax payable - business tax <3dmY=
应交税金-消费税 Tax payable - consumable tax (pBOv:6
应交税金-其他 Tax payable - others nQuiRTU<
递延税款贷项 Deferred taxation credit mQmn &
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股本 Share capital J /3qJst
已归还投资 Investment returned z?$F2+f&
利润分配-其他转入 Profit appropriation - other transfer in I@VhxJh
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v,Lv4)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _3UH"9g{
利润分配-提取储备基金 Profit appropriation - reserve fund l4+!H\2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QJc3@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1JIL6w
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利润分配-利润归还投资 Profit appropriation - return investment by profit IYm~pXg^0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @OOnO+g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %}
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NG-Wn+W@b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]3tg|?%B
期初未分配利润 Retained earnings, beginning of the year iOpMU
资本公积-股本溢价 Capital surplus - share premium ,-PzUR4_Kj
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }Z
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资本公积-接受现金捐赠 Capital surplus - cash donation `IQ01FuP
资本公积-股权投资准备 Capital surplus - investment reserve av>c
资本公积-拨款转入 Capital surplus - subsidiary ea3;1-b:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t0_o.S
资本公积-其他 Capital surplus - others 7a_pO1MBL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve aY 8"Sw|4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0z)
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qd*3| O^
盈余公积-储备基金 Surplus reserve - reserve fund @xKLRw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund X
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales zoXCMBg[
主营业务成本 Cost of sales E~?0Yrm F
主营业务税金及附加 Sales tax o -tc}Aa
营业费用 Operating expenses y+f@8]
管理费用 General and administrative expenses <ijf':X=*
财务费用 Financial expenses _E eH
投资收益 Investment income '>[l1<d!G
其他业务收入 Other operating income lqFDX
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营业外收入 Non-operating income %VG;vW\V
补贴收入 Subsidy income Le3H!9lbc
其他业务支出 Other operating expenses yidUtSv=,
营业外支出 Non-operating expenses :5!>h8p;
所得税 Income tax 3R(GO.n=]
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