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 。 sZ0g99eX
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现金 Cash in hand L#@l(8.
银行存款 Cash in bank P}ehNt*($
其他货币资金-外埠存款Other monetary assets - cash in other cities HY*l 4QK
其他货币资金-银行本票 Other monetary assets - cashier‘s check >:3xi{
其他货币资金-银行汇票 Other monetary assets - bank draft p=:7 atE
其他货币资金-信用卡 Other monetary assets - credit cards (2\l i{$e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit *O2^{ C
其他货币资金-存出投资款 Other monetary assets - cash for investment 9itdRa==
短期投资-股票投资 Investments - Short term - stocks .d<~a1k
短期投资-债券投资 Investments - Short term - bonds Y9z:xE
短期投资-基金投资 Investments - Short term - funds {LR#(q$1
短期投资-其他投资 Investments - Short term - others M>`?m
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短期投资跌价准备 Provision for short-term investment v 1`bDS?*Q
长期股权投资-股票投资 Long term equity investment - stocks 1C^HCIH7J
长期股权投资-其他股权投资 Long term equity investment - others )_Z]=5Ds
长期债券投资-债券投资 Long term securities investemnt - bonds { Hktu|
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 AlPL;^Y_l
应收票据 Notes receivable aRFi0h
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应收股利 Dividends receivable F?yh23&_4
应收利息 Interest receivable Y?"v2~;3
应收帐款 Trade debtors jldcvW
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #o(?g-3
预付帐款 Prepayment cP}5}
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应收补贴款 Allowance receivable BDv|~NHs
其他应收款 Other debtors b AA'=z<
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z|t.y.JX
其他流动资产 Other current assets ; Xn
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物资采购 Purchase m?
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原材料 Raw materials |q1b8A \
包装物 Packing materials ;/6:lL
低值易耗品 Low value consumbles .#:@cP~v
材料成本差异 Material cost difference D@/9+]-,
自制半成品 Self-manufactured goods OF<[Nh\.
库存商品 Finished goods $6Q2)^LJ
商品进销差价 Difference between purchase & sales of commodities E-*>f"<h
委托加工物资 Consigned processiong material +oxqS&$L
委托代销商品 Consignment-out ,d/CU
受托代销商品 Consignment-in BP7<^`i&
分期收款发出商品 Goods on instalment sales [A.eVuV;+
存货跌价准备 Provision for obsolete stocks A;/Xt
待摊费用 Prepaid expenses bi4^ zaCEE
待处理流动资产损益 Unsettled G/L on current assets W#oEF/G
待处理固定资产损益 Unsettled G/L on fixed assets tA;ZW2$#
委托贷款-本金 Consignment loan - principle .{-iq(3
委托贷款-利息 Consignment loan - interest Gc3PN
委托贷款-减值准备 Consignment loan - provision ;I0yQlx|U
固定资产-房屋建筑物 Fixed assets - Buildings #U6/@l)
固定资产-机器设备 Fixed assets - Plant and machinery y$;zTH_6j
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *`\4j*$^
固定资产-运输设备 Fixed assets - Automobiles 8&`T<ECq>
累计折旧 Accumulated depreciation ]% ZjD
固定资产减值准备 Impairment of fixed assets 5jj57j"
工程物资-专用材料 Project material - specific materials V.E.~<7D\
工程物资-专用设备 Project material - specific equipment 6832N3=
工程物资-预付大型设备款 Project material - prepaid for equipment H7cRWB
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production YA/H;707l
在建工程 Construction in progress EP%
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在建工程减值准备 Impairment of construction in progress HeAc(_=C
固定资产清理 Disposal of fixed assets hH|XtQ.n^
无形资产-专利权 Intangible assets - patent &`\kb2uep
无形资产-非专利技术 Intangible assets - industrial property and know-how FrE/K_L
无形资产-商标权 Intangible assets - trademark rights OM.(g%2
无形资产-土地使用权 Intangible assets - land use rights O7L6Htya
无形资产-商誉 Intangible assets - goodwill #q^>qX
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无形资产减值准备 Impairment of intangible assets QtO[g
长期待摊费用 Deferred assets 2-B8>-
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets @?($j)9}
递延税款借项 Deferred assets debits `(w kqa
应付票据 Notes payable .jG.90
应付帐款 Trade creditors G@l|u
预收帐款 Adanvances from customers R.n`R|NOd
代销商品款 Consignment-in payables zfT'!kb,(
其他应交款 Other payable to government ?),K=E+=U
其他应付款 Other creditors 7zOvoQ}
应付股利 Proposed dividends s#8{:ko
待转资产价值 Donated assets fSb
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预计负债 Accrued liabilities l<+,(E=
应付短期债券 Short-term debentures payable ='l6
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其他流动负债 Other current liabilities &<;nl^
预提费用 Accrued expenses I?xhak1)lu
应付工资 Payroll payable fe]T9EDA
应付福利费 Welfare payable }e;p8)]Wl
短期借款-抵押借款 Bank loans - Short term - pledged ;-P:$zw9c
短期借款-信用借款 Bank loans - Short term - credit Zq6ebj
短期借款-担保借款 Bank loans - Short term - guaranteed oU{-B$w
一年内到期长期借款 Long term loans due within one year <i`K%+<WO
一年内到期长期应付款 Long term payable due within one year ~m"M#1,ln3
长期借款 Bank loans - Long term ?)ZLxLV::
应付债券-债券面值 Bond payable - Par value 'XjHB!!hU
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount MJk:s[o
应付债券-应计利息 Bond payable - Accrued interest l=.InSuLT
长期应付款 Long term payable J5r
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专项应付款 Specific payable {gq:sj>
其他长期负债 Other long term liabilities 8C4@V[sm`
应交税金-所得税 Tax payable - income tax 1,sO =p)Yg
应交税金-增值税 Tax payable - VAT m:o$|7r
应交税金-营业税 Tax payable - business tax i=+<7]Q
应交税金-消费税 Tax payable - consumable tax b9!J}hto,
应交税金-其他 Tax payable - others W71#NjM2Z
递延税款贷项 Deferred taxation credit [O =)FiY-
股本 Share capital L?pvz}
已归还投资 Investment returned "\P~Re"EH
利润分配-其他转入 Profit appropriation - other transfer in iS^^Z ZyR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S&g-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve tLGwF3e$A
利润分配-提取储备基金 Profit appropriation - reserve fund )}Mt'd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MZ#2WP)F
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund UHm+5%ZC
利润分配-利润归还投资 Profit appropriation - return investment by profit )fcpE,g'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {Eb2<;1o{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Sr-^faL
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W!Os ci
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o3`gx
期初未分配利润 Retained earnings, beginning of the year *xX0]{49q
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve AI`1N%Owi
资本公积-接受现金捐赠 Capital surplus - cash donation qv >(
资本公积-股权投资准备 Capital surplus - investment reserve Bk(XJAjY
资本公积-拨款转入 Capital surplus - subsidiary )e$-B]>7z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation AZm)$@e)
资本公积-其他 Capital surplus - others `E%d$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .*..pf|/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "g&l~N1$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *
v-xC5L1\
盈余公积-储备基金 Surplus reserve - reserve fund o]k]pNO
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rAi!'vIE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;bu;t#
主营业务收入 Sales 9U%}"uE
主营业务成本 Cost of sales %1l80Z
主营业务税金及附加 Sales tax Q14;G<l-
营业费用 Operating expenses _p^ "!
管理费用 General and administrative expenses 1+[|pXT}
财务费用 Financial expenses 0hr)tYW,G
投资收益 Investment income v}t:}M<;
其他业务收入 Other operating income E8
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营业外收入 Non-operating income [IX!3I[J]
补贴收入 Subsidy income [UrS%]OSR
其他业务支出 Other operating expenses s.Ic3ITd,
营业外支出 Non-operating expenses )1'_g4
所得税 Income tax Qpu2RfP
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