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 。 c*RZbE9k
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现金 Cash in hand ~-']Q0Z
银行存款 Cash in bank [O"i!AQ
其他货币资金-外埠存款Other monetary assets - cash in other cities s.=)p"pTd
其他货币资金-银行本票 Other monetary assets - cashier‘s check tborRi)
其他货币资金-银行汇票 Other monetary assets - bank draft M\\TQ(B
其他货币资金-信用卡 Other monetary assets - credit cards
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0a8nBo7A-X
其他货币资金-存出投资款 Other monetary assets - cash for investment kgr:
85
短期投资-股票投资 Investments - Short term - stocks rJ\A)O+Mq(
短期投资-债券投资 Investments - Short term - bonds 2*K0~ b`
短期投资-基金投资 Investments - Short term - funds S~(4q#Dt-
短期投资-其他投资 Investments - Short term - others hf:n!+,C
短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks 5CU< ?
长期股权投资-其他股权投资 Long term equity investment - others 45kMIh~~X
长期债券投资-债券投资 Long term securities investemnt - bonds v bDw2
长期债券投资-其他债权投资 Long term securities investment - others R&ou4Y:DG
长期投资减值准备 Provision for long-term investment ;2L=WR%
应收票据 Notes receivable \lKQDct. -
应收股利 Dividends receivable ~gI%
应收利息 Interest receivable ry~3YYEMI0
应收帐款 Trade debtors (g7nMrE$j
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment U?$v1 ||
应收补贴款 Allowance receivable F<V
zVEx
其他应收款 Other debtors C>T6{$xkC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors d57(#)`
其他流动资产 Other current assets wTIf#y1=9
物资采购 Purchase zE<vFP-1v
原材料 Raw materials yA%[u.{
包装物 Packing materials u52;)"&=)
低值易耗品 Low value consumbles ZN1QTb
材料成本差异 Material cost difference 5Qy,Pkje
自制半成品 Self-manufactured goods 1+y&n?
库存商品 Finished goods XJ?@l3D:
商品进销差价 Difference between purchase & sales of commodities HowlJ[ km%
委托加工物资 Consigned processiong material D"^ogY#LK
委托代销商品 Consignment-out < "~k8:=4
受托代销商品 Consignment-in &v 5yo}s
分期收款发出商品 Goods on instalment sales *,'"\n
存货跌价准备 Provision for obsolete stocks 0
|F(qR
待摊费用 Prepaid expenses (/@o7&>*50
待处理流动资产损益 Unsettled G/L on current assets "Ww^?"jQ)
待处理固定资产损益 Unsettled G/L on fixed assets P]6pPS
委托贷款-本金 Consignment loan - principle ~gBqkZ# y?
委托贷款-利息 Consignment loan - interest b]|7{yMV
委托贷款-减值准备 Consignment loan - provision TS
UN(_XGW
固定资产-房屋建筑物 Fixed assets - Buildings kY_UY~E
固定资产-机器设备 Fixed assets - Plant and machinery l@j!j]nE
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures vm4]KEyrX
固定资产-运输设备 Fixed assets - Automobiles X,y$!2QI
累计折旧 Accumulated depreciation :"QRB#EC%
固定资产减值准备 Impairment of fixed assets mY`b|cS3p$
工程物资-专用材料 Project material - specific materials ^'[ |
工程物资-专用设备 Project material - specific equipment )9<)mV*EB(
工程物资-预付大型设备款 Project material - prepaid for equipment OcSLRN?t
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 58v5Z$%--
在建工程 Construction in progress dDm<'30?*v
在建工程减值准备 Impairment of construction in progress Q45rP4mQ
固定资产清理 Disposal of fixed assets (1Kh9w:^"
无形资产-专利权 Intangible assets - patent ^8MgNVoJ)
无形资产-非专利技术 Intangible assets - industrial property and know-how .S5&MNE
无形资产-商标权 Intangible assets - trademark rights ?^"S%Vb
无形资产-土地使用权 Intangible assets - land use rights JT_#>',
无形资产-商誉 Intangible assets - goodwill %"KBX~3+Kj
无形资产减值准备 Impairment of intangible assets wkIH<w|jb
长期待摊费用 Deferred assets aX~iY ~?_
未确认融资费用 Unrecognized finance fees i\t4TdEx(
其他长期资产 Other long term assets = j}00,WH
递延税款借项 Deferred assets debits Zd~Z`B} &
应付票据 Notes payable M@gm.)d
应付帐款 Trade creditors kj-Sd^
预收帐款 Adanvances from customers Y)!5Z.K
代销商品款 Consignment-in payables `GSfA0?
其他应交款 Other payable to government 7,(:vjIXd
其他应付款 Other creditors U|y+k`
应付股利 Proposed dividends |~Z+Xla
待转资产价值 Donated assets U~T/f-CT
预计负债 Accrued liabilities QzV:^!0J
应付短期债券 Short-term debentures payable c5t?S@b
其他流动负债 Other current liabilities IPY@9+]
预提费用 Accrued expenses N}^\$sVu_
应付工资 Payroll payable :Tjo+vw7$H
应付福利费 Welfare payable PVU(RJ
短期借款-抵押借款 Bank loans - Short term - pledged ,Z52dggD
短期借款-信用借款 Bank loans - Short term - credit |#MA?oz3T
短期借款-担保借款 Bank loans - Short term - guaranteed /O&j1g@
一年内到期长期借款 Long term loans due within one year >Ks| yNJ
一年内到期长期应付款 Long term payable due within one year HZM&QZHx)`
长期借款 Bank loans - Long term p'_*>%4~
应付债券-债券面值 Bond payable - Par value /gPn2e;
应付债券-债券溢价 Bond payable - Excess FfP Ce5)
应付债券-债券折价 Bond payable - Discount @=@WRPGM*9
应付债券-应计利息 Bond payable - Accrued interest Ao=.=0os
长期应付款 Long term payable Rr:,'cXGi
专项应付款 Specific payable j[c|np4k\
其他长期负债 Other long term liabilities Q Zd
,GY5{
应交税金-所得税 Tax payable - income tax 4wK!)Pwq
应交税金-增值税 Tax payable - VAT C9*'.~
应交税金-营业税 Tax payable - business tax {E!$<A9
应交税金-消费税 Tax payable - consumable tax }9@,EEhg
应交税金-其他 Tax payable - others L.erP*
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递延税款贷项 Deferred taxation credit f4:gD*YT
股本 Share capital &%INfl>o7.
已归还投资 Investment returned \f%jN1z
利润分配-其他转入 Profit appropriation - other transfer in zQD$+q5h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wLNO\JP'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ku?i[Th
利润分配-提取储备基金 Profit appropriation - reserve fund dx:],VB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]X{LZYk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iGm[fxQ|
利润分配-利润归还投资 Profit appropriation - return investment by profit e6]u5;B
r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,qt9S0QS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve VBsS1!g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &s\w:
9In
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #uFP
eu:
期初未分配利润 Retained earnings, beginning of the year YB~}!F [(
资本公积-股本溢价 Capital surplus - share premium `|Tr"xavf
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6x6PP}IX
资本公积-接受现金捐赠 Capital surplus - cash donation $\{@wL
资本公积-股权投资准备 Capital surplus - investment reserve MSsboSxA
资本公积-拨款转入 Capital surplus - subsidiary $I+QyKO9k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation g)2}`}
资本公积-其他 Capital surplus - others )CEfG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1_*o(HR
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^P\(IDJCo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2et7Vw
盈余公积-储备基金 Surplus reserve - reserve fund gHA"O@HgDI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LbvnV~S
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fY$M**/,
主营业务收入 Sales XkOsnI8n
主营业务成本 Cost of sales = K}5 fe
主营业务税金及附加 Sales tax ti3T?_
营业费用 Operating expenses KR%DpQ&{'
管理费用 General and administrative expenses 0Ocy$
财务费用 Financial expenses ojUBa/
投资收益 Investment income jBarY g
其他业务收入 Other operating income eDgRYa9\
营业外收入 Non-operating income 0vt?yD
补贴收入 Subsidy income &8z`]mB{t
其他业务支出 Other operating expenses @9-z8PyF
营业外支出 Non-operating expenses 9}jF]P*Q
所得税 Income tax $9j\sZj&
OT&J OTk\