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 。 X|)Ox
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现金 Cash in hand pmR6(/B#
银行存款 Cash in bank Gk0f#;
其他货币资金-外埠存款Other monetary assets - cash in other cities SyFOf
其他货币资金-银行本票 Other monetary assets - cashier‘s check Bkvh]k;F8
其他货币资金-银行汇票 Other monetary assets - bank draft JW ;DA E<
其他货币资金-信用卡 Other monetary assets - credit cards b/:&iG;
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^b=9{.
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其他货币资金-存出投资款 Other monetary assets - cash for investment #y }{ 'rF?
短期投资-股票投资 Investments - Short term - stocks 6H,n?[zTt
短期投资-债券投资 Investments - Short term - bonds %Ji@\|Zkf
短期投资-基金投资 Investments - Short term - funds 7RQ.oe
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短期投资-其他投资 Investments - Short term - others )54;YK
短期投资跌价准备 Provision for short-term investment #;?j]npg]
长期股权投资-股票投资 Long term equity investment - stocks =^m,|j|d>4
长期股权投资-其他股权投资 Long term equity investment - others a,3}
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长期债券投资-债券投资 Long term securities investemnt - bonds dHV3d'.P
长期债券投资-其他债权投资 Long term securities investment - others M[N$N`9
长期投资减值准备 Provision for long-term investment E(F<shT#
应收票据 Notes receivable V
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应收股利 Dividends receivable fX=o,=-f
应收利息 Interest receivable Z&gM7Zo8
应收帐款 Trade debtors -z9-f\
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors SnsOuC5Ah
预付帐款 Prepayment
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应收补贴款 Allowance receivable pZ?7'+u$L
其他应收款 Other debtors hm"i\JZ3N
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors rnvKfTpZDU
其他流动资产 Other current assets kZXsL
物资采购 Purchase Zi5d"V[}T
原材料 Raw materials 5|>FM&
包装物 Packing materials zWYm*c"n\
低值易耗品 Low value consumbles <<}t&qE%2%
材料成本差异 Material cost difference QZ!;` ?(
自制半成品 Self-manufactured goods J0@<6~V6o
库存商品 Finished goods D7.|UG?G
商品进销差价 Difference between purchase & sales of commodities iq_y80g`8h
委托加工物资 Consigned processiong material m%Ah]x;
委托代销商品 Consignment-out 2JNO@
受托代销商品 Consignment-in a[;TUc^I1F
分期收款发出商品 Goods on instalment sales /g}2QmvH
存货跌价准备 Provision for obsolete stocks ;Z%PBMa
待摊费用 Prepaid expenses x_&=IyU0j
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets `NqX{26GV+
委托贷款-本金 Consignment loan - principle &VG|*&M
委托贷款-利息 Consignment loan - interest {kGcZf3h
委托贷款-减值准备 Consignment loan - provision 8zv=@`4@G
固定资产-房屋建筑物 Fixed assets - Buildings f;1DhAS
固定资产-机器设备 Fixed assets - Plant and machinery nA:\G":\y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures acd8?>%[
固定资产-运输设备 Fixed assets - Automobiles 5g9lO]WDI
累计折旧 Accumulated depreciation @Sb 86Ee
固定资产减值准备 Impairment of fixed assets Ig9yd S-.
工程物资-专用材料 Project material - specific materials HAa
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工程物资-专用设备 Project material - specific equipment _&!%yW@
工程物资-预付大型设备款 Project material - prepaid for equipment bqjj6bf'o
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;8z40cD
在建工程 Construction in progress <xOv0B
在建工程减值准备 Impairment of construction in progress thW
QU"z4
固定资产清理 Disposal of fixed assets ;Ml??B]C
无形资产-专利权 Intangible assets - patent KLqn`m`O;
无形资产-非专利技术 Intangible assets - industrial property and know-how 2$8#ePyq*
无形资产-商标权 Intangible assets - trademark rights TEC'}%
无形资产-土地使用权 Intangible assets - land use rights x8H%88!j*
无形资产-商誉 Intangible assets - goodwill Rv R,V
无形资产减值准备 Impairment of intangible assets MRzrZZ%LQ
长期待摊费用 Deferred assets N\ nr
未确认融资费用 Unrecognized finance fees }1<_
其他长期资产 Other long term assets @* a'B=7
递延税款借项 Deferred assets debits 6- H81y3
应付票据 Notes payable fAMJ
FHW
应付帐款 Trade creditors {=]1]IWt
预收帐款 Adanvances from customers x|B$n} B
代销商品款 Consignment-in payables NPjh2 AJm
其他应交款 Other payable to government {oIv%U9
其他应付款 Other creditors x!$Dje}
应付股利 Proposed dividends a o_A%?Ld
待转资产价值 Donated assets M
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预计负债 Accrued liabilities V. sIiE
应付短期债券 Short-term debentures payable HD"Pz}k4
其他流动负债 Other current liabilities xs jJ8>G
预提费用 Accrued expenses @R+bR<}]
应付工资 Payroll payable TUeW-'/1
应付福利费 Welfare payable B/#tR^R
短期借款-抵押借款 Bank loans - Short term - pledged _y~H#r9:
短期借款-信用借款 Bank loans - Short term - credit Sb_T _m
短期借款-担保借款 Bank loans - Short term - guaranteed YDEUiZ~
一年内到期长期借款 Long term loans due within one year CRs gR)
一年内到期长期应付款 Long term payable due within one year -
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长期借款 Bank loans - Long term AEx|<E0
应付债券-债券面值 Bond payable - Par value `? ayc/TK
应付债券-债券溢价 Bond payable - Excess Y XC?q
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest Mv9q-SIc[
长期应付款 Long term payable ,/V'(\>
专项应付款 Specific payable rSTc4m1R
其他长期负债 Other long term liabilities ). +!/x
应交税金-所得税 Tax payable - income tax bJ8~/d]+
应交税金-增值税 Tax payable - VAT ![O@{/
应交税金-营业税 Tax payable - business tax Y,1s
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应交税金-消费税 Tax payable - consumable tax *h ~Y=#`8*
应交税金-其他 Tax payable - others I W_:nm6
递延税款贷项 Deferred taxation credit fneg[K
股本 Share capital H]:z:AAvX
已归还投资 Investment returned ]s
lYr8m
利润分配-其他转入 Profit appropriation - other transfer in k:(i sKIA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gR `:)>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i*16kdI.
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -BWkPq!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W!a~ #R/r-
利润分配-利润归还投资 Profit appropriation - return investment by profit 9T*%CI
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;d17xu?ks
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yK"OZ2Mv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M,Y lhL
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %SV"iXxY
期初未分配利润 Retained earnings, beginning of the year j[/'`1tOe
资本公积-股本溢价 Capital surplus - share premium $"Oy }
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R#Z1+&='
资本公积-接受现金捐赠 Capital surplus - cash donation PPCZT3c=
资本公积-股权投资准备 Capital surplus - investment reserve q9n0bw^N
资本公积-拨款转入 Capital surplus - subsidiary }`
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation &dSw[C#f
资本公积-其他 Capital surplus - others vfT<%Kl!'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4_,l[BhsQG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l6.#s3I['
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f[)_=T+
盈余公积-储备基金 Surplus reserve - reserve fund tMaJ; 4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _`!@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <DS+"#
主营业务收入 Sales CL(,Q8yG
主营业务成本 Cost of sales #&\hgsw/T
主营业务税金及附加 Sales tax uNLB3Rdy}
营业费用 Operating expenses LkFXUt ?
管理费用 General and administrative expenses 0D1yG(ck
财务费用 Financial expenses DI=Nqa)r
投资收益 Investment income
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其他业务收入 Other operating income s(7'*`G"h
营业外收入 Non-operating income b~ ?TDm7
补贴收入 Subsidy income pk'@!|g%=
其他业务支出 Other operating expenses FAu G`zu
营业外支出 Non-operating expenses \\jB@O
所得税 Income tax WG
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