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 。 \]</w5 Pi,
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现金 Cash in hand
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银行存款 Cash in bank HBy[FYa4
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 YM1'L\^
其他货币资金-银行汇票 Other monetary assets - bank draft =y
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其他货币资金-信用卡 Other monetary assets - credit cards Z'4./
其他货币资金-信用证保证金 Other monetary assets - L/C deposit GC>e26\:
其他货币资金-存出投资款 Other monetary assets - cash for investment A#Iyb){Y
短期投资-股票投资 Investments - Short term - stocks uD}2<$PP
短期投资-债券投资 Investments - Short term - bonds cv?06x{
短期投资-基金投资 Investments - Short term - funds \#f<!R4
短期投资-其他投资 Investments - Short term - others f-bVKHt
短期投资跌价准备 Provision for short-term investment D ~stM
长期股权投资-股票投资 Long term equity investment - stocks @JtM5qB
长期股权投资-其他股权投资 Long term equity investment - others u$>4F|=T
长期债券投资-债券投资 Long term securities investemnt - bonds gbI^2=YT'
长期债券投资-其他债权投资 Long term securities investment - others U}6B*Xx'
长期投资减值准备 Provision for long-term investment k,85Y$`'
应收票据 Notes receivable Fpm|_f7
应收股利 Dividends receivable x}_]A$nV
应收利息 Interest receivable O#F
应收帐款 Trade debtors 419x+3>}
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |uX,5Q#6
预付帐款 Prepayment ey2S#%DF]
应收补贴款 Allowance receivable [h^2Y&Au5
其他应收款 Other debtors >OL 3H$F
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v>$'iT~ l
其他流动资产 Other current assets :# .<[
物资采购 Purchase ZG>PQA
原材料 Raw materials {1IfU
包装物 Packing materials f({Ei`|
低值易耗品 Low value consumbles Hw7;;HK
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材料成本差异 Material cost difference !zkZQ2{Wn
自制半成品 Self-manufactured goods 01}C^iD
库存商品 Finished goods S& SQ
商品进销差价 Difference between purchase & sales of commodities ,5|&A
委托加工物资 Consigned processiong material tZ'|DCT
委托代销商品 Consignment-out MXw hxk#E
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales ePr&!Tz#
存货跌价准备 Provision for obsolete stocks )CuZDf@
待摊费用 Prepaid expenses jE}3
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待处理流动资产损益 Unsettled G/L on current assets d/ARm-D
待处理固定资产损益 Unsettled G/L on fixed assets {_`^R>"\&w
委托贷款-本金 Consignment loan - principle +_; l|uhT;
委托贷款-利息 Consignment loan - interest +?:7O=Y
委托贷款-减值准备 Consignment loan - provision P+s!|7'
固定资产-房屋建筑物 Fixed assets - Buildings rf?qdd(~cH
固定资产-机器设备 Fixed assets - Plant and machinery )\eI
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures t/cY=Wp
固定资产-运输设备 Fixed assets - Automobiles U&Wt%U{
累计折旧 Accumulated depreciation '^No)n\`
固定资产减值准备 Impairment of fixed assets ,quoRan
工程物资-专用材料 Project material - specific materials {)BTR %t
工程物资-专用设备 Project material - specific equipment {4G%:09~J
工程物资-预付大型设备款 Project material - prepaid for equipment ^su<uG<R
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Jth[DUH8H
在建工程 Construction in progress 5_- (<B
在建工程减值准备 Impairment of construction in progress `-(|>5wWS
固定资产清理 Disposal of fixed assets }
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无形资产-专利权 Intangible assets - patent E7.2T^o;M
无形资产-非专利技术 Intangible assets - industrial property and know-how znxnL,
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无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights q=%RDG+
无形资产-商誉 Intangible assets - goodwill |$vX<. S
无形资产减值准备 Impairment of intangible assets lr`&mZ( j
长期待摊费用 Deferred assets }% `.h"
未确认融资费用 Unrecognized finance fees {@+Ty]e
其他长期资产 Other long term assets np8gKVD
递延税款借项 Deferred assets debits >4#)r8;dx
应付票据 Notes payable EB2w0a5
应付帐款 Trade creditors mS~o?q-n
预收帐款 Adanvances from customers hp#W9@NR
代销商品款 Consignment-in payables `(YxI
其他应交款 Other payable to government I1pWaQ0
其他应付款 Other creditors EdlTdn@A
应付股利 Proposed dividends N'^&\@)xiU
待转资产价值 Donated assets ) L#i%)+
预计负债 Accrued liabilities ZUoxMm
应付短期债券 Short-term debentures payable sE:M@`2L
其他流动负债 Other current liabilities N+Y]s
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预提费用 Accrued expenses QR%mj*@Wle
应付工资 Payroll payable bYEy<7)x
应付福利费 Welfare payable 0`X]o'RxS
短期借款-抵押借款 Bank loans - Short term - pledged &Xf^Iu
短期借款-信用借款 Bank loans - Short term - credit a0D%k: k5
短期借款-担保借款 Bank loans - Short term - guaranteed | # 47O
一年内到期长期借款 Long term loans due within one year lfqiyYFm
一年内到期长期应付款 Long term payable due within one year RxI(:i?
长期借款 Bank loans - Long term L<ue$'
应付债券-债券面值 Bond payable - Par value y%%}k
应付债券-债券溢价 Bond payable - Excess qU#1i:(F*
应付债券-债券折价 Bond payable - Discount ^Wt
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应付债券-应计利息 Bond payable - Accrued interest ^; )8VP6
长期应付款 Long term payable U5
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专项应付款 Specific payable ] lr
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其他长期负债 Other long term liabilities yXHUJgjl/
应交税金-所得税 Tax payable - income tax (NF~Ck$#q
应交税金-增值税 Tax payable - VAT G/7cK\^u
应交税金-营业税 Tax payable - business tax m 8aITd8
应交税金-消费税 Tax payable - consumable tax X*{2[+<o
应交税金-其他 Tax payable - others u*Pibgd<
递延税款贷项 Deferred taxation credit Zc
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股本 Share capital 9f&C
已归还投资 Investment returned (O.d>
利润分配-其他转入 Profit appropriation - other transfer in vb<oi&X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %M7` Hwu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8W,Jh8N6
利润分配-提取储备基金 Profit appropriation - reserve fund 0{,Z{&E
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y:~ZLTAv
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #~C]ZrK
利润分配-利润归还投资 Profit appropriation - return investment by profit ;[=8B\?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g^}8:,F_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve va}Pj#=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @ycDCB(D}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gG*X^U
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期初未分配利润 Retained earnings, beginning of the year =;2%a(
资本公积-股本溢价 Capital surplus - share premium Z0Vl+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .J)I | '
资本公积-接受现金捐赠 Capital surplus - cash donation __|+w<]
资本公积-股权投资准备 Capital surplus - investment reserve 0n;<
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资本公积-拨款转入 Capital surplus - subsidiary ]6TATPIr
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B0dQ@Hq*
资本公积-其他 Capital surplus - others !4XOy B
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0K`#>}W#X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eU
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H!5\v"]WB
盈余公积-储备基金 Surplus reserve - reserve fund s$Z
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund AiEd!u.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gMWjk7
主营业务收入 Sales GO`Ru 8
主营业务成本 Cost of sales ca7=V/i_a{
主营业务税金及附加 Sales tax eYN5;bx
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营业费用 Operating expenses _AAaC_q
管理费用 General and administrative expenses 8FKXSqhVM
财务费用 Financial expenses Y
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投资收益 Investment income ew#B[[
其他业务收入 Other operating income {^CY..3
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营业外收入 Non-operating income 9x>d[-#y:J
补贴收入 Subsidy income = \'}g?
其他业务支出 Other operating expenses YQHw1
营业外支出 Non-operating expenses r:f[mk"-"A
所得税 Income tax LBM ^9W
8Kg n"
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