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 。 !.fw,!}hOD
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现金 Cash in hand *Zd84wRSj
银行存款 Cash in bank > 7
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其他货币资金-外埠存款Other monetary assets - cash in other cities cy~oPj]j
其他货币资金-银行本票 Other monetary assets - cashier‘s check b~7drf
其他货币资金-银行汇票 Other monetary assets - bank draft U l Mi.;/^
其他货币资金-信用卡 Other monetary assets - credit cards 3}&ZOO
其他货币资金-信用证保证金 Other monetary assets - L/C deposit \)m"3yY
其他货币资金-存出投资款 Other monetary assets - cash for investment ZI ?W5ISdg
短期投资-股票投资 Investments - Short term - stocks _|isa]u\z
短期投资-债券投资 Investments - Short term - bonds &d`^E6#
短期投资-基金投资 Investments - Short term - funds ;BH>3VK
短期投资-其他投资 Investments - Short term - others E@
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短期投资跌价准备 Provision for short-term investment R_Dc)
长期股权投资-股票投资 Long term equity investment - stocks O2-M1sd$
长期股权投资-其他股权投资 Long term equity investment - others g?qKNY
长期债券投资-债券投资 Long term securities investemnt - bonds .gZZCf&?
长期债券投资-其他债权投资 Long term securities investment - others S T8!i`Q$
长期投资减值准备 Provision for long-term investment KO]N%]:&~
应收票据 Notes receivable CBD_a#K{
应收股利 Dividends receivable gp|1?L54
应收利息 Interest receivable SlT*C6f
应收帐款 Trade debtors 1(`M~vFDK
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors X`20f1c6q>
预付帐款 Prepayment F'J [y"~_
应收补贴款 Allowance receivable E1>/R
其他应收款 Other debtors F!KV\?eM$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _LfHs1g4
其他流动资产 Other current assets ]" x\=A
物资采购 Purchase 0|)19LR
原材料 Raw materials 4?]oV%aP)
包装物 Packing materials QV,E#(\5
低值易耗品 Low value consumbles 2DMrMmLI
材料成本差异 Material cost difference WO%h"'iJ
自制半成品 Self-manufactured goods /3^P_\,>f
库存商品 Finished goods m =&j@
商品进销差价 Difference between purchase & sales of commodities VTh$a_P>
委托加工物资 Consigned processiong material VfSGCe
委托代销商品 Consignment-out 6GOcI#C9C
受托代销商品 Consignment-in Z^
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分期收款发出商品 Goods on instalment sales <Dw]yGK@
存货跌价准备 Provision for obsolete stocks Di??Q_$ak
待摊费用 Prepaid expenses |PM m?2^ R
待处理流动资产损益 Unsettled G/L on current assets rH}fLu8,;Q
待处理固定资产损益 Unsettled G/L on fixed assets ~y\:iL//E
委托贷款-本金 Consignment loan - principle aMCO"66b
委托贷款-利息 Consignment loan - interest 8@7AE"
委托贷款-减值准备 Consignment loan - provision a[O6YgO
固定资产-房屋建筑物 Fixed assets - Buildings g_D-(J`IK,
固定资产-机器设备 Fixed assets - Plant and machinery A_r<QYq0|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0U&dq#
固定资产-运输设备 Fixed assets - Automobiles P79R~m`
累计折旧 Accumulated depreciation U'3Fou}
固定资产减值准备 Impairment of fixed assets %RFYm
工程物资-专用材料 Project material - specific materials 8j\d~Lw=
工程物资-专用设备 Project material - specific equipment ~'BUrX\
工程物资-预付大型设备款 Project material - prepaid for equipment E#h~V5Tf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production F RH&B5w
在建工程 Construction in progress 3YTIH2z5
在建工程减值准备 Impairment of construction in progress rye)qp|
固定资产清理 Disposal of fixed assets anx&Xj|=.F
无形资产-专利权 Intangible assets - patent H%.zXQ4}n
无形资产-非专利技术 Intangible assets - industrial property and know-how nu 7lh6o=
无形资产-商标权 Intangible assets - trademark rights wA0eG@xi)
无形资产-土地使用权 Intangible assets - land use rights OJ[rj`wrW^
无形资产-商誉 Intangible assets - goodwill dF2@q@\.+
无形资产减值准备 Impairment of intangible assets Y.
TYc;
长期待摊费用 Deferred assets vo b$iS`>=
未确认融资费用 Unrecognized finance fees h;n\*[fDc
其他长期资产 Other long term assets +L6" vkz
递延税款借项 Deferred assets debits HU[oR4E
应付票据 Notes payable YmCbxYa7
应付帐款 Trade creditors ?Y!U*& 7
预收帐款 Adanvances from customers p
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代销商品款 Consignment-in payables z_(eQP])
其他应交款 Other payable to government 9A*rE.B+W
其他应付款 Other creditors @W [{2d
应付股利 Proposed dividends P
dM*5g4
待转资产价值 Donated assets P7>IZ >bw
预计负债 Accrued liabilities $n*%v85
应付短期债券 Short-term debentures payable -h9#G{2W[
其他流动负债 Other current liabilities +wts 7,3
预提费用 Accrued expenses \L#QR
应付工资 Payroll payable #J~Xv:LgD
应付福利费 Welfare payable QE6El'S
短期借款-抵押借款 Bank loans - Short term - pledged lu3.KOD/
短期借款-信用借款 Bank loans - Short term - credit E(/ sXji!
短期借款-担保借款 Bank loans - Short term - guaranteed o>K &D$J;O
一年内到期长期借款 Long term loans due within one year <rMv0y+r
一年内到期长期应付款 Long term payable due within one year .WO/=#O
长期借款 Bank loans - Long term U 1F-~{r
应付债券-债券面值 Bond payable - Par value qp1\I$Y
应付债券-债券溢价 Bond payable - Excess E.#6;HHzN
应付债券-债券折价 Bond payable - Discount ^teaJ y%
应付债券-应计利息 Bond payable - Accrued interest {|p"; uJ
长期应付款 Long term payable uri*lC
专项应付款 Specific payable ^cb)f_
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其他长期负债 Other long term liabilities 4a 4N
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应交税金-所得税 Tax payable - income tax NE[y|/
应交税金-增值税 Tax payable - VAT \AJS,QD
应交税金-营业税 Tax payable - business tax _y-B";Vmm
应交税金-消费税 Tax payable - consumable tax :Fo4O'UC
应交税金-其他 Tax payable - others -=>U
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递延税款贷项 Deferred taxation credit _]EyEa
股本 Share capital 9C?cm:
已归还投资 Investment returned Rd vn)K
利润分配-其他转入 Profit appropriation - other transfer in $"1pw
s?d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CnQg *+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U%n,XOJ
利润分配-提取储备基金 Profit appropriation - reserve fund cLHF9B5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,N0uR@GN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
l-MxLcz
利润分配-利润归还投资 Profit appropriation - return investment by profit /o\U/I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T(&kXMaB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1 M=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qdO[d|d
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,y%ziay
期初未分配利润 Retained earnings, beginning of the year !4pr{S
资本公积-股本溢价 Capital surplus - share premium lJlZHO
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +>u>`|
资本公积-接受现金捐赠 Capital surplus - cash donation Y}K!`~n1S
资本公积-股权投资准备 Capital surplus - investment reserve E0T&GR@.
资本公积-拨款转入 Capital surplus - subsidiary psu OJ-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6#O#T;f)
资本公积-其他 Capital surplus - others )ib7K1GJ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u8^Y,LN
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HIsB
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /M]eZ~QKD
盈余公积-储备基金 Surplus reserve - reserve fund ">4PePt.n
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0 K/G&c?;=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment b h*^{
主营业务收入 Sales U @)
k3^
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax V0s,
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营业费用 Operating expenses }$<^wt
管理费用 General and administrative expenses /MhS=gVxM
财务费用 Financial expenses Rnzqw,q
投资收益 Investment income g;l'VA3v
其他业务收入 Other operating income {v,{x1
营业外收入 Non-operating income ))
p$vU3
补贴收入 Subsidy income rAM*\=
其他业务支出 Other operating expenses ,TEuM|
营业外支出 Non-operating expenses
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所得税 Income tax luibB&p1
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