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 。 [3/P
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现金 Cash in hand {P = {)
银行存款 Cash in bank l(&CO<4q?
其他货币资金-外埠存款Other monetary assets - cash in other cities >6<g5ps.n
其他货币资金-银行本票 Other monetary assets - cashier‘s check sav2 .w
其他货币资金-银行汇票 Other monetary assets - bank draft e3(0L I
其他货币资金-信用卡 Other monetary assets - credit cards `5q`ibyPI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Dq-h`lh!D#
其他货币资金-存出投资款 Other monetary assets - cash for investment E]ZM`bex&
短期投资-股票投资 Investments - Short term - stocks A= ,q&
短期投资-债券投资 Investments - Short term - bonds *>\RGL;]8
短期投资-基金投资 Investments - Short term - funds L`"cu.l
短期投资-其他投资 Investments - Short term - others *DG*&Me
短期投资跌价准备 Provision for short-term investment 4|Y0$(6o
长期股权投资-股票投资 Long term equity investment - stocks ]8H;LgM2
长期股权投资-其他股权投资 Long term equity investment - others 59EAqz[:
长期债券投资-债券投资 Long term securities investemnt - bonds kWoy%?|RRa
长期债券投资-其他债权投资 Long term securities investment - others tX)]ZuEi$
长期投资减值准备 Provision for long-term investment zGz5|u
应收票据 Notes receivable v`v+M4upC
应收股利 Dividends receivable i]1[eGF
应收利息 Interest receivable h\.UUC&<
应收帐款 Trade debtors 5_`.9@eh.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +}^}
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预付帐款 Prepayment :
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应收补贴款 Allowance receivable Z
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其他应收款 Other debtors Y-,#3%bT;;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors KNK0w 5
其他流动资产 Other current assets hcN$p2-
物资采购 Purchase b!`:|!7r'
原材料 Raw materials W
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包装物 Packing materials 6\E |`
低值易耗品 Low value consumbles 67n1s
材料成本差异 Material cost difference [&Qrk8EN
自制半成品 Self-manufactured goods qv,|7yw{
库存商品 Finished goods Qs,LK(1
商品进销差价 Difference between purchase & sales of commodities ZZeqOu7^
委托加工物资 Consigned processiong material Z#oo8
委托代销商品 Consignment-out .#+r
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受托代销商品 Consignment-in *XNvb ^<
分期收款发出商品 Goods on instalment sales I/Vlw-
存货跌价准备 Provision for obsolete stocks =B?uNo e
待摊费用 Prepaid expenses $jw!DrE
待处理流动资产损益 Unsettled G/L on current assets Kh5:+n_X
待处理固定资产损益 Unsettled G/L on fixed assets >i=O =w
委托贷款-本金 Consignment loan - principle D|+H!f{k
委托贷款-利息 Consignment loan - interest xy|;WB
委托贷款-减值准备 Consignment loan - provision mFo6f\DHr`
固定资产-房屋建筑物 Fixed assets - Buildings ?.,cWKGQ}
固定资产-机器设备 Fixed assets - Plant and machinery x^C,xP[#Y;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]jy6C'Mp
固定资产-运输设备 Fixed assets - Automobiles ]cA){^.Jz
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets N>gv!z[E
工程物资-专用材料 Project material - specific materials }}Q|O]e
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment {yfG_J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S:t7U%
在建工程 Construction in progress ~xXB
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在建工程减值准备 Impairment of construction in progress 5))?,YkrrI
固定资产清理 Disposal of fixed assets YjsaTdZ!&
无形资产-专利权 Intangible assets - patent o}NKqA3
无形资产-非专利技术 Intangible assets - industrial property and know-how ['sIR+c%'O
无形资产-商标权 Intangible assets - trademark rights fEgZ/p!g
无形资产-土地使用权 Intangible assets - land use rights [bv.`
无形资产-商誉 Intangible assets - goodwill );$~/H4
无形资产减值准备 Impairment of intangible assets op"Cc
长期待摊费用 Deferred assets JBg",2w |C
未确认融资费用 Unrecognized finance fees q Rtgk
其他长期资产 Other long term assets Nzr zLK
递延税款借项 Deferred assets debits X?1 :Z|pJ
应付票据 Notes payable
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应付帐款 Trade creditors
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预收帐款 Adanvances from customers U2SxRFs >
代销商品款 Consignment-in payables "e(OO/EZ
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其他应交款 Other payable to government z3a
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其他应付款 Other creditors 0gt/JI($
应付股利 Proposed dividends ,Q}/#/
待转资产价值 Donated assets ;jnnCXp>
预计负债 Accrued liabilities 5M*ZZ+YX
应付短期债券 Short-term debentures payable Q_@
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其他流动负债 Other current liabilities !8P#t{2_|
预提费用 Accrued expenses VJ1si0vWtq
应付工资 Payroll payable ~_h4|vG
应付福利费 Welfare payable Ar>Om!]=v
短期借款-抵押借款 Bank loans - Short term - pledged A$^}zP'u0<
短期借款-信用借款 Bank loans - Short term - credit |e+I5
短期借款-担保借款 Bank loans - Short term - guaranteed ,Cx5(
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一年内到期长期借款 Long term loans due within one year ;rk}\M$+
一年内到期长期应付款 Long term payable due within one year JfC.U,7Nc
长期借款 Bank loans - Long term O9g{XhMv>f
应付债券-债券面值 Bond payable - Par value ef|Y2<P
应付债券-债券溢价 Bond payable - Excess kQ4%J,7e4
应付债券-债券折价 Bond payable - Discount fzw6VGTf
应付债券-应计利息 Bond payable - Accrued interest v[HxO?x^
长期应付款 Long term payable '6K WobXm
专项应付款 Specific payable )
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其他长期负债 Other long term liabilities XrBLw}lD`N
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT ~LkReQI
应交税金-营业税 Tax payable - business tax ?VReKv1\
应交税金-消费税 Tax payable - consumable tax uwf3
应交税金-其他 Tax payable - others _}Z*%sT
递延税款贷项 Deferred taxation credit #%+IU
股本 Share capital I80.|KIv
已归还投资 Investment returned GJ?rqmbL
利润分配-其他转入 Profit appropriation - other transfer in o F@{&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :Z`4ea"w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uOZ+9x(
利润分配-提取储备基金 Profit appropriation - reserve fund SDTX0v
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a1om8! C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t6js@Ih
利润分配-利润归还投资 Profit appropriation - return investment by profit MR8-xO'w
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %_A1WC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7E|0'PPR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f~"3#MaV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Lu-owP7nB
期初未分配利润 Retained earnings, beginning of the year pY-izML
资本公积-股本溢价 Capital surplus - share premium AKL~F|t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6G1Z"9<2*
资本公积-接受现金捐赠 Capital surplus - cash donation \@I.K+hj$
资本公积-股权投资准备 Capital surplus - investment reserve }S%a]
资本公积-拨款转入 Capital surplus - subsidiary (<1DPpy95O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t F`>.=
资本公积-其他 Capital surplus - others ir/ 2/
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5t0i/&zX
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S, Oy}Nv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !.p!
盈余公积-储备基金 Surplus reserve - reserve fund HlV3rYh
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?J)%.~!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales .W?POJT
主营业务成本 Cost of sales hW/*]7AM^
主营业务税金及附加 Sales tax )\^%w9h
营业费用 Operating expenses W*8D@a0 _
管理费用 General and administrative expenses +Cau/sPXL
财务费用 Financial expenses :G}tvFcOAF
投资收益 Investment income S%Ja:0=}?
其他业务收入 Other operating income a>s v
营业外收入 Non-operating income ~|!q>z
补贴收入 Subsidy income F3 wRHq
其他业务支出 Other operating expenses Up/1c:<J
营业外支出 Non-operating expenses WgY\m&
所得税 Income tax f1\x>W4z~\
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