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 。 0T2^$^g
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现金 Cash in hand u2
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银行存款 Cash in bank ^/ZNdwx
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check
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其他货币资金-银行汇票 Other monetary assets - bank draft dJ.up*aR
其他货币资金-信用卡 Other monetary assets - credit cards V~MyX&`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +%=lu14G
其他货币资金-存出投资款 Other monetary assets - cash for investment Dp-j(
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短期投资-股票投资 Investments - Short term - stocks 4QBPN@~t
短期投资-债券投资 Investments - Short term - bonds 3Pgld*i7
短期投资-基金投资 Investments - Short term - funds 3<O=,F
短期投资-其他投资 Investments - Short term - others !uW;Ea?
短期投资跌价准备 Provision for short-term investment a[=;6!
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others YVLK X}$)(
长期债券投资-债券投资 Long term securities investemnt - bonds 4L/nEZ!Nsu
长期债券投资-其他债权投资 Long term securities investment - others 'OI(MuSn
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable w0P Atu
应收股利 Dividends receivable }6"l`$=Ev
应收利息 Interest receivable
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应收帐款 Trade debtors 1Vx>\A
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _sAcvKH
预付帐款 Prepayment $CDRIn50
应收补贴款 Allowance receivable ]jSRO30H3<
其他应收款 Other debtors uaqV)H
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors VQ;'SY:`
其他流动资产 Other current assets }CM#jN?(
物资采购 Purchase KM9H<;A
原材料 Raw materials 1v inO!
包装物 Packing materials t1ers> h
低值易耗品 Low value consumbles %^l&:\ hy
材料成本差异 Material cost difference _'Rg7zHTp-
自制半成品 Self-manufactured goods !@>q^_Gez
库存商品 Finished goods PQ 2rNY6
商品进销差价 Difference between purchase & sales of commodities 49=L9:
委托加工物资 Consigned processiong material V3<#_:;
委托代销商品 Consignment-out 4mvnFY}
受托代销商品 Consignment-in 9L>73P{_
分期收款发出商品 Goods on instalment sales w[g`)8Ib
存货跌价准备 Provision for obsolete stocks kTA4!654
待摊费用 Prepaid expenses 0[p"8+x
待处理流动资产损益 Unsettled G/L on current assets Ctbc!<@o
待处理固定资产损益 Unsettled G/L on fixed assets '.]<lh!
委托贷款-本金 Consignment loan - principle #giH`|#d
委托贷款-利息 Consignment loan - interest {Ga=;0
委托贷款-减值准备 Consignment loan - provision )cU$I)
固定资产-房屋建筑物 Fixed assets - Buildings JC#5CCz
固定资产-机器设备 Fixed assets - Plant and machinery `SQobH
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures M'JCT'(X
固定资产-运输设备 Fixed assets - Automobiles LtGjHB\+
累计折旧 Accumulated depreciation xy]oj
固定资产减值准备 Impairment of fixed assets ko"xR%Q
工程物资-专用材料 Project material - specific materials 1[!7xA0 j
工程物资-专用设备 Project material - specific equipment kAs=5_?I
工程物资-预付大型设备款 Project material - prepaid for equipment =7F?'&LC
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?8FJMFv;4%
在建工程 Construction in progress ,I
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在建工程减值准备 Impairment of construction in progress +1^L35\@
固定资产清理 Disposal of fixed assets {a]u
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how Q]<6voyy
无形资产-商标权 Intangible assets - trademark rights tBVtIOm9
无形资产-土地使用权 Intangible assets - land use rights [-Xah]g
无形资产-商誉 Intangible assets - goodwill 4m6/ba
无形资产减值准备 Impairment of intangible assets X|C=Q
长期待摊费用 Deferred assets %~[@5<p
未确认融资费用 Unrecognized finance fees (9b%'@A@m
其他长期资产 Other long term assets x,HD,VQR/
递延税款借项 Deferred assets debits Zr(eH2}0D
应付票据 Notes payable _k#GjAPM
应付帐款 Trade creditors tAkv'.
预收帐款 Adanvances from customers K^P&3H*(/n
代销商品款 Consignment-in payables UG3}|\.u
其他应交款 Other payable to government n. vrq-
其他应付款 Other creditors )Myx(w"S
应付股利 Proposed dividends '7g]@
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待转资产价值 Donated assets }*S`1IWMj
预计负债 Accrued liabilities gAgF$H .
应付短期债券 Short-term debentures payable yb,$UT"]
其他流动负债 Other current liabilities 6{I6'+K~
预提费用 Accrued expenses jhJ<JDJ?`
应付工资 Payroll payable ,y@WFRsx
应付福利费 Welfare payable ~V0 GRPnI
短期借款-抵押借款 Bank loans - Short term - pledged s^m`qi(H
短期借款-信用借款 Bank loans - Short term - credit (\nEU! Y
短期借款-担保借款 Bank loans - Short term - guaranteed 5s@xpWVot
一年内到期长期借款 Long term loans due within one year RKp9[^/?
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term ={51fr/C%
应付债券-债券面值 Bond payable - Par value 6 X'#F,M
应付债券-债券溢价 Bond payable - Excess O*lE0~rJ
应付债券-债券折价 Bond payable - Discount f4VdH#eng`
应付债券-应计利息 Bond payable - Accrued interest 9@}5FoX"
长期应付款 Long term payable )G-u;1rd
专项应付款 Specific payable Sjo-Xf}
其他长期负债 Other long term liabilities BAi`{?z$<
应交税金-所得税 Tax payable - income tax <$ qT(3w<y
应交税金-增值税 Tax payable - VAT Tp.:2[
应交税金-营业税 Tax payable - business tax y`z4S,
应交税金-消费税 Tax payable - consumable tax C-g,uARX(r
应交税金-其他 Tax payable - others {`-AIlH(
递延税款贷项 Deferred taxation credit H?,Dv>.#*
股本 Share capital pE%*r@p4&4
已归还投资 Investment returned ]wfY<Z
利润分配-其他转入 Profit appropriation - other transfer in D&i,`j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @|s$:;(=
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;-
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利润分配-提取储备基金 Profit appropriation - reserve fund Z!*6;[]SfG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M+%qVwp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /%gMzF
利润分配-利润归还投资 Profit appropriation - return investment by profit *IIA
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends %gj7KF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )&Z`SaoP|J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mg" _3].j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kU#k#4X4g
期初未分配利润 Retained earnings, beginning of the year P1)87P
资本公积-股本溢价 Capital surplus - share premium O*Y ? :
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \<dg
资本公积-接受现金捐赠 Capital surplus - cash donation lr?SL\D
资本公积-股权投资准备 Capital surplus - investment reserve eI-SWwmv/u
资本公积-拨款转入 Capital surplus - subsidiary My Ky*wD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q [C26U
资本公积-其他 Capital surplus - others 5z2("[8L&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w'XN<RWA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x-W~&`UU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O#p_rfQ
盈余公积-储备基金 Surplus reserve - reserve fund qz2`%8}F)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !\'H{,G
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U| ?68B3
主营业务收入 Sales <P/odpmc
主营业务成本 Cost of sales $F[+H Wf
主营业务税金及附加 Sales tax s
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营业费用 Operating expenses FBvh7D.hV
管理费用 General and administrative expenses oE6`]^^
财务费用 Financial expenses \m+=|
投资收益 Investment income 9%53_nx?
其他业务收入 Other operating income SlHDBr!.z
营业外收入 Non-operating income nkTdn
补贴收入 Subsidy income <Q"G
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其他业务支出 Other operating expenses #9Fk&Lx
营业外支出 Non-operating expenses ^2{ 6W6=
所得税 Income tax u&[L!w
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