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 。 V=O52?8
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现金 Cash in hand %w`d
银行存款 Cash in bank &V].,12x
其他货币资金-外埠存款Other monetary assets - cash in other cities c_J9C
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其他货币资金-银行本票 Other monetary assets - cashier‘s check |xO*!NR
其他货币资金-银行汇票 Other monetary assets - bank draft g'"
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其他货币资金-信用卡 Other monetary assets - credit cards >!963>D R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit "Ep"$d
其他货币资金-存出投资款 Other monetary assets - cash for investment ~Amq1KU*Z
短期投资-股票投资 Investments - Short term - stocks 8&<mg;H,
短期投资-债券投资 Investments - Short term - bonds B*,6;lCjX
短期投资-基金投资 Investments - Short term - funds !~ox;I
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短期投资-其他投资 Investments - Short term - others bi<<z-q`wJ
短期投资跌价准备 Provision for short-term investment ;Qi:j^+P)
长期股权投资-股票投资 Long term equity investment - stocks )U/jD
长期股权投资-其他股权投资 Long term equity investment - others 3I6ocj[,
长期债券投资-债券投资 Long term securities investemnt - bonds 'VDWJTia
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 Aoe\\'O|V
应收票据 Notes receivable kDmm
应收股利 Dividends receivable I/E 9:
应收利息 Interest receivable 7J'%;sH
应收帐款 Trade debtors 0vY_
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 2+1ybOwb
预付帐款 Prepayment inut'@=G/
应收补贴款 Allowance receivable #<{v~sVp&
其他应收款 Other debtors `TrWtSwv
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #;[G>-tC
其他流动资产 Other current assets 1IXtu
物资采购 Purchase %OQdUH4x
原材料 Raw materials JEUU~L;
包装物 Packing materials |iM,bs
低值易耗品 Low value consumbles #{i*9'
材料成本差异 Material cost difference X8C7d6ca
自制半成品 Self-manufactured goods XwH>F7HPe
库存商品 Finished goods Kz HYh
商品进销差价 Difference between purchase & sales of commodities !eX0Q 2
委托加工物资 Consigned processiong material Q\Ek U.[I
委托代销商品 Consignment-out N
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受托代销商品 Consignment-in G m~ ./-
分期收款发出商品 Goods on instalment sales J8ni}\f
存货跌价准备 Provision for obsolete stocks Lqgrt]L_"
待摊费用 Prepaid expenses !=0h*=NOYt
待处理流动资产损益 Unsettled G/L on current assets F};R
待处理固定资产损益 Unsettled G/L on fixed assets hU?DLl:bXF
委托贷款-本金 Consignment loan - principle o[Iu9.zJpy
委托贷款-利息 Consignment loan - interest ww2mL
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委托贷款-减值准备 Consignment loan - provision 4fLRl-)
固定资产-房屋建筑物 Fixed assets - Buildings '|8dt "C
固定资产-机器设备 Fixed assets - Plant and machinery ?f?5Kye
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^<I(
固定资产-运输设备 Fixed assets - Automobiles ;[ <(4v$
累计折旧 Accumulated depreciation j.E=WLKV*
固定资产减值准备 Impairment of fixed assets 7=-Yxt
工程物资-专用材料 Project material - specific materials QiK>]xJ'
工程物资-专用设备 Project material - specific equipment ~\":o:qyc
工程物资-预付大型设备款 Project material - prepaid for equipment b:==:d:0s
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 5`h$^l/
在建工程 Construction in progress `Ba]i) !
在建工程减值准备 Impairment of construction in progress rT2
Njy1
固定资产清理 Disposal of fixed assets qC`}vr|Z
无形资产-专利权 Intangible assets - patent FnvpnU"
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无形资产-非专利技术 Intangible assets - industrial property and know-how mixsJ}e
无形资产-商标权 Intangible assets - trademark rights `/O`%6,f1!
无形资产-土地使用权 Intangible assets - land use rights EU[\D;
无形资产-商誉 Intangible assets - goodwill ?=1eHnP!R
无形资产减值准备 Impairment of intangible assets q/O2E<=w*c
长期待摊费用 Deferred assets ;;0'BdsL`
未确认融资费用 Unrecognized finance fees Fh #QS'[
其他长期资产 Other long term assets [.#nM
递延税款借项 Deferred assets debits omE- c
应付票据 Notes payable $*q|}Tvl#
应付帐款 Trade creditors 10SI&O
预收帐款 Adanvances from customers erH,EE^-x<
代销商品款 Consignment-in payables \VpEUU6^U
其他应交款 Other payable to government CG1MT(V7?
其他应付款 Other creditors x|O7}oj
应付股利 Proposed dividends 5B=uvp|Y
待转资产价值 Donated assets al
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预计负债 Accrued liabilities }c/p;<
应付短期债券 Short-term debentures payable bP18w0>,
其他流动负债 Other current liabilities RpJ7.
预提费用 Accrued expenses {JE [
应付工资 Payroll payable '=dQ$fs
应付福利费 Welfare payable %8*:VR
短期借款-抵押借款 Bank loans - Short term - pledged A`7(i'i5]
短期借款-信用借款 Bank loans - Short term - credit ddQ+EY@!
短期借款-担保借款 Bank loans - Short term - guaranteed "J(M. Y
一年内到期长期借款 Long term loans due within one year jVff@)_S
一年内到期长期应付款 Long term payable due within one year YBt=8`r
长期借款 Bank loans - Long term 9nFL70
应付债券-债券面值 Bond payable - Par value c
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应付债券-债券溢价 Bond payable - Excess Am,{Fj
应付债券-债券折价 Bond payable - Discount <6UXk[y
应付债券-应计利息 Bond payable - Accrued interest ]8A*uyi
长期应付款 Long term payable M}8P _<,
专项应付款 Specific payable jQ{ @ol}n
其他长期负债 Other long term liabilities Xm#W}Y'
应交税金-所得税 Tax payable - income tax ZJDV'mC}
应交税金-增值税 Tax payable - VAT g5y+F]'I
应交税金-营业税 Tax payable - business tax +|/0sPW(
应交税金-消费税 Tax payable - consumable tax #W~jQ5NS\
应交税金-其他 Tax payable - others y3~`qq
递延税款贷项 Deferred taxation credit )7 57
股本 Share capital
#b ^6>
已归还投资 Investment returned Ohm{m^VD"
利润分配-其他转入 Profit appropriation - other transfer in '
+9<[]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9pLe8D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r#zcl)rbU
利润分配-提取储备基金 Profit appropriation - reserve fund sxT&T=7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7_\
G|Zd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NBk0P*SI
利润分配-利润归还投资 Profit appropriation - return investment by profit "xlR>M6e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iT'doF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m)A:w.o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2 7)IfE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S~ /2Bw!2
期初未分配利润 Retained earnings, beginning of the year ,U""m7
资本公积-股本溢价 Capital surplus - share premium {o~TbnC
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation Im6gWDdq@6
资本公积-股权投资准备 Capital surplus - investment reserve hO"!q;<eS
资本公积-拨款转入 Capital surplus - subsidiary aM~IRLmK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation T=PqA)Ym
资本公积-其他 Capital surplus - others wO]e%BTO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R+HX'W
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kL DpZ{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _d 6'f8[&
盈余公积-储备基金 Surplus reserve - reserve fund CcQc!`YC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w[X-Q+7p(t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lC($@sC %
主营业务收入 Sales F!z ^0+H(
主营业务成本 Cost of sales t?"(Zb
主营业务税金及附加 Sales tax @&?(XY 'M%
营业费用 Operating expenses ei-\t
qY_
管理费用 General and administrative expenses .Y6v#VI
财务费用 Financial expenses
lie,A
投资收益 Investment income C>|.0:[%
其他业务收入 Other operating income
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营业外收入 Non-operating income )Fx]
LeI;
补贴收入 Subsidy income @ki|#ro
其他业务支出 Other operating expenses 35l%iaj]G5
营业外支出 Non-operating expenses Krae^z9R
所得税 Income tax rR6}
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