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 。 +Xs E
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现金 Cash in hand kZG .Id
银行存款 Cash in bank Vr},+Rj
其他货币资金-外埠存款Other monetary assets - cash in other cities 8+[Vo_]
其他货币资金-银行本票 Other monetary assets - cashier‘s check /3aW 0/^o
其他货币资金-银行汇票 Other monetary assets - bank draft FB?~:7+'
其他货币资金-信用卡 Other monetary assets - credit cards CO`)XB6W
其他货币资金-信用证保证金 Other monetary assets - L/C deposit i1uoYb?4(I
其他货币资金-存出投资款 Other monetary assets - cash for investment jXeE]A"
短期投资-股票投资 Investments - Short term - stocks ]Kq<U%x$
短期投资-债券投资 Investments - Short term - bonds <{cY2cx~3
短期投资-基金投资 Investments - Short term - funds 9PKXQp
短期投资-其他投资 Investments - Short term - others {d[Nc,AMb
短期投资跌价准备 Provision for short-term investment eY :"\c3
长期股权投资-股票投资 Long term equity investment - stocks R0INpF
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长期股权投资-其他股权投资 Long term equity investment - others eI:[o
长期债券投资-债券投资 Long term securities investemnt - bonds ka
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长期债券投资-其他债权投资 Long term securities investment - others
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长期投资减值准备 Provision for long-term investment Sh!c]r>\Q
应收票据 Notes receivable !=:>y WQ
应收股利 Dividends receivable ^Q`5+
应收利息 Interest receivable fc3 nQp7
应收帐款 Trade debtors @6G)(NGD
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors :o8`2Z *g
预付帐款 Prepayment R/v|ZvI
应收补贴款 Allowance receivable [gBf1,bK
其他应收款 Other debtors /iO"4%v
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors I9Ohz!RQ
其他流动资产 Other current assets ! :]_-DX
物资采购 Purchase }eVDe(7_
原材料 Raw materials MOQ6&C`7q
包装物 Packing materials u"qu!EY2
低值易耗品 Low value consumbles xZ {6!=4!
材料成本差异 Material cost difference IRQtA
Z V$
自制半成品 Self-manufactured goods >;4q
库存商品 Finished goods &tZIWV1&
商品进销差价 Difference between purchase & sales of commodities )58O9b
委托加工物资 Consigned processiong material zU!{_Ao9
委托代销商品 Consignment-out nKGQU,C
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales dnLjcHFj&
存货跌价准备 Provision for obsolete stocks oUnb-,8n
待摊费用 Prepaid expenses &)k=ccm
待处理流动资产损益 Unsettled G/L on current assets :o^ioX.J
待处理固定资产损益 Unsettled G/L on fixed assets ZFtR#r(~41
委托贷款-本金 Consignment loan - principle 5.5kH$;>
委托贷款-利息 Consignment loan - interest Hes!uy
委托贷款-减值准备 Consignment loan - provision +
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固定资产-房屋建筑物 Fixed assets - Buildings +1T>Ob;hk
固定资产-机器设备 Fixed assets - Plant and machinery G{: B'08
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xH2'PEjFM
固定资产-运输设备 Fixed assets - Automobiles q.
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累计折旧 Accumulated depreciation @;eH~3P
固定资产减值准备 Impairment of fixed assets Dh`&B
工程物资-专用材料 Project material - specific materials dQIF'==6
工程物资-专用设备 Project material - specific equipment }BM`4/
工程物资-预付大型设备款 Project material - prepaid for equipment 2B$dT=G
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production o?}dHTk7
在建工程 Construction in progress A>gZl)c
在建工程减值准备 Impairment of construction in progress 5Yv*f:
固定资产清理 Disposal of fixed assets G@DNV3Cc
无形资产-专利权 Intangible assets - patent 9R$$(zB 1;
无形资产-非专利技术 Intangible assets - industrial property and know-how fC'u-m?!Q'
无形资产-商标权 Intangible assets - trademark rights ,mm97I
无形资产-土地使用权 Intangible assets - land use rights q,ie)`
无形资产-商誉 Intangible assets - goodwill OT\D;Z"__I
无形资产减值准备 Impairment of intangible assets 4C?{p%3c
长期待摊费用 Deferred assets 9mHCms
未确认融资费用 Unrecognized finance fees XcoX8R%U
其他长期资产 Other long term assets I?D=Q$s
递延税款借项 Deferred assets debits }'Ap@4
应付票据 Notes payable N>3{!K>/Y:
应付帐款 Trade creditors +>C2
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预收帐款 Adanvances from customers c<_1o!68
代销商品款 Consignment-in payables AT
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其他应交款 Other payable to government BaIpX<$T
其他应付款 Other creditors 2T*kmDp
应付股利 Proposed dividends K7C
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待转资产价值 Donated assets (KC08
预计负债 Accrued liabilities 2j4202
应付短期债券 Short-term debentures payable /ZiMD;4@
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其他流动负债 Other current liabilities 5*2hTM!
预提费用 Accrued expenses =T3{!\tH
应付工资 Payroll payable s;P _LaIp)
应付福利费 Welfare payable ~Zsj@d
短期借款-抵押借款 Bank loans - Short term - pledged o%+
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短期借款-信用借款 Bank loans - Short term - credit UZt3U
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短期借款-担保借款 Bank loans - Short term - guaranteed Fw[1Aa#
一年内到期长期借款 Long term loans due within one year BD]J/o
一年内到期长期应付款 Long term payable due within one year {s@!N
长期借款 Bank loans - Long term -}TP)/!,*
应付债券-债券面值 Bond payable - Par value 4'D^>z!c
应付债券-债券溢价 Bond payable - Excess aW:*!d#
应付债券-债券折价 Bond payable - Discount ;s,1/ kA
应付债券-应计利息 Bond payable - Accrued interest Fb<'L5}i
长期应付款 Long term payable xKL(:ePS
专项应付款 Specific payable *H/)S 5
其他长期负债 Other long term liabilities w +UBXW
应交税金-所得税 Tax payable - income tax qDGx(d
应交税金-增值税 Tax payable - VAT MMjewGxe
应交税金-营业税 Tax payable - business tax NUiv"tAY
应交税金-消费税 Tax payable - consumable tax JGq9RB]D$
应交税金-其他 Tax payable - others g&/lyQ+G
递延税款贷项 Deferred taxation credit RQ|K?^k
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股本 Share capital ]NaH *\q
已归还投资 Investment returned hFoe
VM[h
利润分配-其他转入 Profit appropriation - other transfer in 9*j"@Rm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z-t qSw
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利润分配-提取储备基金 Profit appropriation - reserve fund rk=w~IZJ3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9Q(Lnu
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w@WtW8
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利润分配-利润归还投资 Profit appropriation - return investment by profit Wx/PD=Sf&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |C./gdq
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U{EcV%C2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q ) 5s'(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @QJPcF"
期初未分配利润 Retained earnings, beginning of the year <AVWT+,
资本公积-股本溢价 Capital surplus - share premium G@rh/b<$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W"/,<xHuh
资本公积-接受现金捐赠 Capital surplus - cash donation Xl$r720ZJr
资本公积-股权投资准备 Capital surplus - investment reserve *@lVesC2
资本公积-拨款转入 Capital surplus - subsidiary .gNJY7`b
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8}oe))b
资本公积-其他 Capital surplus - others :[?7,/w
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $!'Vn)Z7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A5fzyG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2bXCFv7}
盈余公积-储备基金 Surplus reserve - reserve fund #?M[Q:
盈余公积-企业发展基金 Surplus reserve - enterprise development fund MYJDfI
盈余公积-利润归还投资 Surplus reserve - reture investment by investment l}S96B
主营业务收入 Sales :ldI1*@i<
主营业务成本 Cost of sales ,UVd+rY}
主营业务税金及附加 Sales tax (8S+-k?
营业费用 Operating expenses |&S^L}V.C
管理费用 General and administrative expenses 1(aib^!B
财务费用 Financial expenses pTQ7woj}
投资收益 Investment income KdlUa^}D
其他业务收入 Other operating income V?MaI.gj
营业外收入 Non-operating income ,uO?f1
补贴收入 Subsidy income s*CBYzOm
其他业务支出 Other operating expenses q2Gm8>F1y.
营业外支出 Non-operating expenses *Q-uE
所得税 Income tax z5^Se!`5
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