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 。 +{%)}?F
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现金 Cash in hand +.uQToqy
银行存款 Cash in bank &fE2zTz
其他货币资金-外埠存款Other monetary assets - cash in other cities u$D%Iz
其他货币资金-银行本票 Other monetary assets - cashier‘s check nUCOH
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其他货币资金-银行汇票 Other monetary assets - bank draft q-/t?m0
其他货币资金-信用卡 Other monetary assets - credit cards yIWgC[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7s Gf_`Z
其他货币资金-存出投资款 Other monetary assets - cash for investment E=]|v+#~
短期投资-股票投资 Investments - Short term - stocks %{?9#))
短期投资-债券投资 Investments - Short term - bonds Q9&H/]"v
短期投资-基金投资 Investments - Short term - funds v]}\Ns/
短期投资-其他投资 Investments - Short term - others _s}`ohKvD
短期投资跌价准备 Provision for short-term investment HKVtO%&
长期股权投资-股票投资 Long term equity investment - stocks {/qQ=$t
长期股权投资-其他股权投资 Long term equity investment - others 3KtJT&RuL
长期债券投资-债券投资 Long term securities investemnt - bonds D J7U6{KLq
长期债券投资-其他债权投资 Long term securities investment - others wVc^l
长期投资减值准备 Provision for long-term investment WS%yV|e
应收票据 Notes receivable dq0!.gBT2
应收股利 Dividends receivable |<MSV KW
应收利息 Interest receivable I^[[*Bh*C
应收帐款 Trade debtors yI/ FD
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors YdN]Tqc
预付帐款 Prepayment dk 0} q6~
应收补贴款 Allowance receivable *JZlG%z
其他应收款 Other debtors Y+5aT(6O
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors o
.s(=iG
其他流动资产 Other current assets QZuKM 'D+
物资采购 Purchase `A-
原材料 Raw materials 1*.*\4xo
包装物 Packing materials PZI6{KOis
低值易耗品 Low value consumbles ` }B,w-,io
材料成本差异 Material cost difference OP\L
自制半成品 Self-manufactured goods ]<S{3F=
库存商品 Finished goods #$}A$ sm
商品进销差价 Difference between purchase & sales of commodities 2UxmKp[
委托加工物资 Consigned processiong material yI^7sf7k
委托代销商品 Consignment-out g8@F/$HY
受托代销商品 Consignment-in i1*0'x
分期收款发出商品 Goods on instalment sales T 2Yc` +
存货跌价准备 Provision for obsolete stocks #aiI]'
待摊费用 Prepaid expenses l hST%3Ld
待处理流动资产损益 Unsettled G/L on current assets R*r"};
待处理固定资产损益 Unsettled G/L on fixed assets tq51;L
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest #$F*.vQSs+
委托贷款-减值准备 Consignment loan - provision ,sT5TS
q
固定资产-房屋建筑物 Fixed assets - Buildings #WS>Z3AY
固定资产-机器设备 Fixed assets - Plant and machinery &y7xL-xP
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 0E)M6
j
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固定资产-运输设备 Fixed assets - Automobiles <(H<*Xf9
累计折旧 Accumulated depreciation ^F&j;8U
固定资产减值准备 Impairment of fixed assets ~wO-Hgd
工程物资-专用材料 Project material - specific materials }daU/
工程物资-专用设备 Project material - specific equipment 9SJSUv:@
工程物资-预付大型设备款 Project material - prepaid for equipment 7k
00lKA\w
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2jxIr-a1G
在建工程 Construction in progress OL_jU2,fv
在建工程减值准备 Impairment of construction in progress ^'fgQyj
固定资产清理 Disposal of fixed assets |k
Tq
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无形资产-专利权 Intangible assets - patent {WQ6=wGpS
无形资产-非专利技术 Intangible assets - industrial property and know-how Ty#sY'%
无形资产-商标权 Intangible assets - trademark rights hDQk zqW
无形资产-土地使用权 Intangible assets - land use rights JoZSp"R
无形资产-商誉 Intangible assets - goodwill %jHe_8=o
无形资产减值准备 Impairment of intangible assets Nr).*]g@~
长期待摊费用 Deferred assets KP7 {
未确认融资费用 Unrecognized finance fees UcH#J &r
其他长期资产 Other long term assets O%haaL\
递延税款借项 Deferred assets debits d24_,o\_
应付票据 Notes payable c2?VjuB0
应付帐款 Trade creditors kt=&mq/B
预收帐款 Adanvances from customers 0Ue~dVrM(?
代销商品款 Consignment-in payables "h|kf%
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其他应交款 Other payable to government `6;$Z)=.
其他应付款 Other creditors Kr;=4xg=
应付股利 Proposed dividends K}2G4*8S_G
待转资产价值 Donated assets $PAAmaigi
预计负债 Accrued liabilities 2e
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应付短期债券 Short-term debentures payable 6 N:Ps8Hg
其他流动负债 Other current liabilities USS%T<Vk
预提费用 Accrued expenses y
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应付工资 Payroll payable drk BW}_
应付福利费 Welfare payable <0 qhc$M
短期借款-抵押借款 Bank loans - Short term - pledged s
ZEa8
短期借款-信用借款 Bank loans - Short term - credit nF<xJs
短期借款-担保借款 Bank loans - Short term - guaranteed d={o|Mf
一年内到期长期借款 Long term loans due within one year 3s67)n
一年内到期长期应付款 Long term payable due within one year ;tF&r1
长期借款 Bank loans - Long term *)Cr1d k
应付债券-债券面值 Bond payable - Par value 0s\ -iub=d
应付债券-债券溢价 Bond payable - Excess UEhFId
应付债券-债券折价 Bond payable - Discount c{KJNH%7
应付债券-应计利息 Bond payable - Accrued interest Y=g]\%-PB
长期应付款 Long term payable r
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专项应付款 Specific payable W/}_ y8q
其他长期负债 Other long term liabilities +\)Y,@cw
应交税金-所得税 Tax payable - income tax 7(a1@
V H
应交税金-增值税 Tax payable - VAT Y*\N{6$2
应交税金-营业税 Tax payable - business tax V!>j:"
应交税金-消费税 Tax payable - consumable tax %QEyvl4
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit S#r|?GYua
股本 Share capital =p"ma83
已归还投资 Investment returned _zi| GD
利润分配-其他转入 Profit appropriation - other transfer in FOsxId[f9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MvnQUZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t`R{N1
利润分配-提取储备基金 Profit appropriation - reserve fund M_>kefr
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Wq"-T.
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [HUK
9hG
利润分配-利润归还投资 Profit appropriation - return investment by profit f-ceDn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends x<' $
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3,X8 5`v^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ezCJq`b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SM2N3"\
期初未分配利润 Retained earnings, beginning of the year 6,MQT,F
资本公积-股本溢价 Capital surplus - share premium -A=3W3:C
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^8J`*R8CL
资本公积-接受现金捐赠 Capital surplus - cash donation )rt%.`
资本公积-股权投资准备 Capital surplus - investment reserve -sZb+2tDa
资本公积-拨款转入 Capital surplus - subsidiary aM(#J
7;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation oif|X7H;
资本公积-其他 Capital surplus - others Cb`, N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j"aY\cLr t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :FfEjNil
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MGxkqy?
盈余公积-储备基金 Surplus reserve - reserve fund he:z9EG}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \7>*ULP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +^&i(7a[?
主营业务收入 Sales 0NKgtH~+
主营业务成本 Cost of sales YD;d*E%t
主营业务税金及附加 Sales tax 0a^bAEP
营业费用 Operating expenses k0#s{<I]E
管理费用 General and administrative expenses w0lgB%97p
财务费用 Financial expenses `JpFqZ'58
投资收益 Investment income ey,f igjd.
其他业务收入 Other operating income Yf~Kzv1]*
营业外收入 Non-operating income rpDBKo
补贴收入 Subsidy income !{+.)%d'g
其他业务支出 Other operating expenses x[Hx.G}5+
营业外支出 Non-operating expenses 0"T/a1S7bl
所得税 Income tax / o
I 4&W
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