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 。 r$\g6m
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现金 Cash in hand Z gU;=.
银行存款 Cash in bank 0 q3<RX>M%
其他货币资金-外埠存款Other monetary assets - cash in other cities c@q>5fR/c
其他货币资金-银行本票 Other monetary assets - cashier‘s check f(n{7
其他货币资金-银行汇票 Other monetary assets - bank draft Y9w=[[1
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 Z21XlbK
其他货币资金-存出投资款 Other monetary assets - cash for investment [bOy,^@4
短期投资-股票投资 Investments - Short term - stocks *,-YWx4
短期投资-债券投资 Investments - Short term - bonds $uLzC]
短期投资-基金投资 Investments - Short term - funds ci^-0l_O
短期投资-其他投资 Investments - Short term - others Ol%*3To
短期投资跌价准备 Provision for short-term investment WAdl@){
长期股权投资-股票投资 Long term equity investment - stocks \AK|~:\]
长期股权投资-其他股权投资 Long term equity investment - others Jc%>=`f
长期债券投资-债券投资 Long term securities investemnt - bonds ;Ok11wOw
长期债券投资-其他债权投资 Long term securities investment - others 1k/l7&n"
长期投资减值准备 Provision for long-term investment .D>lv_kp
应收票据 Notes receivable vp_ $6
应收股利 Dividends receivable gCm?nb)
应收利息 Interest receivable <0LB]zDWe6
应收帐款 Trade debtors 8m*\"_S{
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /w!' [
预付帐款 Prepayment R&alq
应收补贴款 Allowance receivable <m6I)}K
其他应收款 Other debtors !eTS PM
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors sw@
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其他流动资产 Other current assets c3
pt?C
物资采购 Purchase bA^a@ lv a
原材料 Raw materials F'~/
包装物 Packing materials <NAR'{f
低值易耗品 Low value consumbles */+s^{W7
材料成本差异 Material cost difference =}"hC`3e
自制半成品 Self-manufactured goods V[bc-m
库存商品 Finished goods BxT~1SBFq
商品进销差价 Difference between purchase & sales of commodities 8|tm`r`*Az
委托加工物资 Consigned processiong material 1aDDl-8,
委托代销商品 Consignment-out `i:0dVs
受托代销商品 Consignment-in q7PRJX
分期收款发出商品 Goods on instalment sales )UdS(Bj
存货跌价准备 Provision for obsolete stocks y-X'eCUz
待摊费用 Prepaid expenses ^+wz
m2i
待处理流动资产损益 Unsettled G/L on current assets D8 #q.OR]
待处理固定资产损益 Unsettled G/L on fixed assets =Ffq =<
委托贷款-本金 Consignment loan - principle }n7e_qy4
委托贷款-利息 Consignment loan - interest xXYens}
委托贷款-减值准备 Consignment loan - provision z0UO<Y?9
固定资产-房屋建筑物 Fixed assets - Buildings QO>*3,(H,q
固定资产-机器设备 Fixed assets - Plant and machinery .5ycO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w${=dW@K
固定资产-运输设备 Fixed assets - Automobiles Gehl/i-
累计折旧 Accumulated depreciation [
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固定资产减值准备 Impairment of fixed assets 7fEV/j
工程物资-专用材料 Project material - specific materials 9]w0zUOL6
工程物资-专用设备 Project material - specific equipment E9:hK
工程物资-预付大型设备款 Project material - prepaid for equipment ^MW%&&,BL
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production "$'~=' [
在建工程 Construction in progress U; xWW9
在建工程减值准备 Impairment of construction in progress ykeUS
zz2
固定资产清理 Disposal of fixed assets 3.H-G~
无形资产-专利权 Intangible assets - patent Q(IS=
无形资产-非专利技术 Intangible assets - industrial property and know-how wEbs E<</
无形资产-商标权 Intangible assets - trademark rights \xZBu"
无形资产-土地使用权 Intangible assets - land use rights <khAc1"
无形资产-商誉 Intangible assets - goodwill <`*P/V
无形资产减值准备 Impairment of intangible assets htRZ}e
长期待摊费用 Deferred assets KEN-G
未确认融资费用 Unrecognized finance fees @[RY8~
其他长期资产 Other long term assets b?NeSiswn
递延税款借项 Deferred assets debits y
m{/0&7
应付票据 Notes payable %Eh%mMb^
应付帐款 Trade creditors 5gEfhZQ
预收帐款 Adanvances from customers =4
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代销商品款 Consignment-in payables !dH&IEP~
其他应交款 Other payable to government gWo~o]f
其他应付款 Other creditors B3t>M)
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应付股利 Proposed dividends g DG m32
待转资产价值 Donated assets $Ig,cTR.b
预计负债 Accrued liabilities SkA'+(
应付短期债券 Short-term debentures payable mX?{2[
其他流动负债 Other current liabilities ~?5m5z O
预提费用 Accrued expenses @b{u/:y
应付工资 Payroll payable |P7f^0idk
应付福利费 Welfare payable G0>Wk#o
r
短期借款-抵押借款 Bank loans - Short term - pledged t
g*[%Jf^
短期借款-信用借款 Bank loans - Short term - credit @<=#i
短期借款-担保借款 Bank loans - Short term - guaranteed !q\w"p0X
一年内到期长期借款 Long term loans due within one year d@4!^vD;
一年内到期长期应付款 Long term payable due within one year ,O)\,tg
长期借款 Bank loans - Long term 2vN(z%p
应付债券-债券面值 Bond payable - Par value Lp)8SmN
应付债券-债券溢价 Bond payable - Excess y;Ln ao7i
应付债券-债券折价 Bond payable - Discount vaOL6=[#:g
应付债券-应计利息 Bond payable - Accrued interest :t
S"sM
长期应付款 Long term payable mRY6[ *u
专项应付款 Specific payable 9prsL#Fn
其他长期负债 Other long term liabilities =hOa
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应交税金-所得税 Tax payable - income tax "BfmX0&?
应交税金-增值税 Tax payable - VAT aQ:f"0fL
应交税金-营业税 Tax payable - business tax [5*-V^m2
应交税金-消费税 Tax payable - consumable tax 2r
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应交税金-其他 Tax payable - others }n%Rl\p
递延税款贷项 Deferred taxation credit gA1in
股本 Share capital .l5 "X>
已归还投资 Investment returned WbWW=(N'd
利润分配-其他转入 Profit appropriation - other transfer in LC\:xia
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0_mvz%[J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z\8yB`8b^
利润分配-提取储备基金 Profit appropriation - reserve fund %*q0+_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N pND/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )9*
3^v
利润分配-利润归还投资 Profit appropriation - return investment by profit *>p(]_s,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,Z7Z!.TY!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {ah~q}(P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3t{leuO'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X7d.Ie
期初未分配利润 Retained earnings, beginning of the year ~yH>Ko9F}
资本公积-股本溢价 Capital surplus - share premium +Z<Q^5w@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ls7A5 <
资本公积-接受现金捐赠 Capital surplus - cash donation z12But\<
资本公积-股权投资准备 Capital surplus - investment reserve :U. )YHY
资本公积-拨款转入 Capital surplus - subsidiary i!$^NIcJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <ii1nz
资本公积-其他 Capital surplus - others G0
/vn9&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y*b.eO
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `-EH0'w~"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^+Vk#_2Q
盈余公积-储备基金 Surplus reserve - reserve fund %s@S|<
W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r82o[+$u0K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %SO%{.}Zf
主营业务收入 Sales t<k[W'#
主营业务成本 Cost of sales k-pEBhOH
主营业务税金及附加 Sales tax +aw>p_\
营业费用 Operating expenses rYFau1
管理费用 General and administrative expenses 7 Y
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财务费用 Financial expenses %;\G@q_p{
投资收益 Investment income mHEf-6|C`
其他业务收入 Other operating income GP[r^Z
营业外收入 Non-operating income L0mnU)Q}C
补贴收入 Subsidy income Fv);5LD
其他业务支出 Other operating expenses }t
51U0b%
营业外支出 Non-operating expenses s>VEuLY*
所得税 Income tax )ozcr^
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