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&.6l!#
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现金 Cash in hand :\|A.#
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银行存款 Cash in bank 7(1`,Y
其他货币资金-外埠存款Other monetary assets - cash in other cities DURWE,W>
其他货币资金-银行本票 Other monetary assets - cashier‘s check |^l_F1+w
其他货币资金-银行汇票 Other monetary assets - bank draft mcQL>7ts
其他货币资金-信用卡 Other monetary assets - credit cards 9
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit @?<[//1
其他货币资金-存出投资款 Other monetary assets - cash for investment <kFLwF?PM'
短期投资-股票投资 Investments - Short term - stocks jh o
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短期投资-债券投资 Investments - Short term - bonds YTyr
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短期投资-基金投资 Investments - Short term - funds *:yG)J 3F
短期投资-其他投资 Investments - Short term - others T^7Cv{[
短期投资跌价准备 Provision for short-term investment %]Z4b;W[Y
长期股权投资-股票投资 Long term equity investment - stocks R
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长期股权投资-其他股权投资 Long term equity investment - others kY$EK]s
长期债券投资-债券投资 Long term securities investemnt - bonds jTR?!Mt0
长期债券投资-其他债权投资 Long term securities investment - others -g~+9/;n
长期投资减值准备 Provision for long-term investment ^i%S}VK
应收票据 Notes receivable &1Ndi<Y^
应收股利 Dividends receivable Y]SF0:v!n
应收利息 Interest receivable jn5xYKv
应收帐款 Trade debtors i3,.E]/wX@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors cuN ]}=D
预付帐款 Prepayment pbAL& }
应收补贴款 Allowance receivable C=+9XfP 0
其他应收款 Other debtors r+ bGZ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \Sd8PGl*'
其他流动资产 Other current assets ]$ "eGHX
物资采购 Purchase 5VV}w R
原材料 Raw materials M,fL(b;2
包装物 Packing materials ) bFl-
低值易耗品 Low value consumbles (j'\h/
材料成本差异 Material cost difference %(6IaqJ[
自制半成品 Self-manufactured goods BI:C
m/ >
库存商品 Finished goods [@Ac#
商品进销差价 Difference between purchase & sales of commodities S[K5ofV
委托加工物资 Consigned processiong material N_T5sZ\
委托代销商品 Consignment-out -!XG>Z
受托代销商品 Consignment-in Lyhuyb)k5^
分期收款发出商品 Goods on instalment sales <}J!_$A
存货跌价准备 Provision for obsolete stocks {T-\BTh&Q
待摊费用 Prepaid expenses wGti|7Tu*
待处理流动资产损益 Unsettled G/L on current assets `0NU
c)`
待处理固定资产损益 Unsettled G/L on fixed assets \!\:p/f
委托贷款-本金 Consignment loan - principle fc+-/!v
委托贷款-利息 Consignment loan - interest x1eC r_
委托贷款-减值准备 Consignment loan - provision NVb}uH*i
固定资产-房屋建筑物 Fixed assets - Buildings eS!].
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固定资产-机器设备 Fixed assets - Plant and machinery OV]xo8a;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles 8@rYT5e3c
累计折旧 Accumulated depreciation (C.
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固定资产减值准备 Impairment of fixed assets bX$z)]KKu
工程物资-专用材料 Project material - specific materials 6RbDc*
工程物资-专用设备 Project material - specific equipment D;!sH?J@+
工程物资-预付大型设备款 Project material - prepaid for equipment v8-My1toV
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ya&=UoI
在建工程 Construction in progress |<c9ZS+
在建工程减值准备 Impairment of construction in progress 0ZjT.Ep
固定资产清理 Disposal of fixed assets G0 EXgq8
无形资产-专利权 Intangible assets - patent 3 ZOD2:(
无形资产-非专利技术 Intangible assets - industrial property and know-how %<>:$4U@]
无形资产-商标权 Intangible assets - trademark rights {P6Bfh7CZ
无形资产-土地使用权 Intangible assets - land use rights \>5sW8P]H`
无形资产-商誉 Intangible assets - goodwill 9Q1%+zjjMq
无形资产减值准备 Impairment of intangible assets %AO6=
长期待摊费用 Deferred assets "zcAYg^U
未确认融资费用 Unrecognized finance fees 5}G_2<G
其他长期资产 Other long term assets ]ltCJq
递延税款借项 Deferred assets debits rT `sY
应付票据 Notes payable +DRt2a#
应付帐款 Trade creditors
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预收帐款 Adanvances from customers ^(TCUY~f&
代销商品款 Consignment-in payables &MpLm&
其他应交款 Other payable to government K F'fg
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其他应付款 Other creditors rpiuFst
应付股利 Proposed dividends Doc zQc-U+
待转资产价值 Donated assets 'b.jKkW7
预计负债 Accrued liabilities ?c?@j}=?yY
应付短期债券 Short-term debentures payable {LiJ=Ebt
其他流动负债 Other current liabilities \NNA"
预提费用 Accrued expenses C[,h!
应付工资 Payroll payable +1wEoU.l2
应付福利费 Welfare payable KRxJ2
短期借款-抵押借款 Bank loans - Short term - pledged 2-
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短期借款-信用借款 Bank loans - Short term - credit <ci(5M
短期借款-担保借款 Bank loans - Short term - guaranteed bR7tmJ[)Z
一年内到期长期借款 Long term loans due within one year OFr"RGW"
一年内到期长期应付款 Long term payable due within one year p1'q{E+o*
长期借款 Bank loans - Long term 4vL\t
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应付债券-债券面值 Bond payable - Par value IrZjlnht
应付债券-债券溢价 Bond payable - Excess |y7TYjg6
应付债券-债券折价 Bond payable - Discount #MYoy7=
应付债券-应计利息 Bond payable - Accrued interest ^!B]V>L-
长期应付款 Long term payable <9&GOaJ
专项应付款 Specific payable yr+QV:oVA
其他长期负债 Other long term liabilities )s>|;K{
应交税金-所得税 Tax payable - income tax h.?<(I
应交税金-增值税 Tax payable - VAT }m<+tn
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应交税金-营业税 Tax payable - business tax X}'rPz\Lu
应交税金-消费税 Tax payable - consumable tax )$p36dWl
应交税金-其他 Tax payable - others #Tc`W_-
递延税款贷项 Deferred taxation credit Ly(iq
股本 Share capital GOxP{d?
已归还投资 Investment returned 9
5!xJdq
利润分配-其他转入 Profit appropriation - other transfer in t?&;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %S^ke`MhF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $|7"9W}m*
利润分配-提取储备基金 Profit appropriation - reserve fund $zOV*O2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jk`U7G*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z2V ->UK)
利润分配-利润归还投资 Profit appropriation - return investment by profit km
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends >0SG]er@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5dv|NLl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]iTP5~8U
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JVg}XwR
期初未分配利润 Retained earnings, beginning of the year 5xr2
资本公积-股本溢价 Capital surplus - share premium d0T 8Cwcb
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z<|x6%
资本公积-接受现金捐赠 Capital surplus - cash donation J,v024TM
资本公积-股权投资准备 Capital surplus - investment reserve ,8DC9yM,
资本公积-拨款转入 Capital surplus - subsidiary q>%.zc[x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G-D}J2r=F
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ipu~T)}
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve W/RB|TMT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nEUH; z
盈余公积-储备基金 Surplus reserve - reserve fund V9ZM4.,OCN
盈余公积-企业发展基金 Surplus reserve - enterprise development fund sz%]rN6$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment NfQQJ@*
主营业务收入 Sales vZQraY nJ
主营业务成本 Cost of sales 6a9:P@tY
主营业务税金及附加 Sales tax xX%{i0E
营业费用 Operating expenses "uZ^zV`"
管理费用 General and administrative expenses N\s-{7K
财务费用 Financial expenses .`KzA]&
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投资收益 Investment income KD\%B5Jy
其他业务收入 Other operating income maSVq G
营业外收入 Non-operating income
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补贴收入 Subsidy income 2 .Xx)(>
其他业务支出 Other operating expenses LTx,oa:ma
营业外支出 Non-operating expenses \*5z0A9)5)
所得税 Income tax vx$DKQK@l\
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