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 。 '8w}m8{y
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现金 Cash in hand qt{lZ_$
银行存款 Cash in bank 1u8 k}
其他货币资金-外埠存款Other monetary assets - cash in other cities $U=j<^R}a
其他货币资金-银行本票 Other monetary assets - cashier‘s check Lm&BT)*
其他货币资金-银行汇票 Other monetary assets - bank draft 3QI. |;X
其他货币资金-信用卡 Other monetary assets - credit cards 6L<Y
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ;{lb_du2:
其他货币资金-存出投资款 Other monetary assets - cash for investment "LNLM
短期投资-股票投资 Investments - Short term - stocks 8 /vGA=
短期投资-债券投资 Investments - Short term - bonds z{H=;"+rh
短期投资-基金投资 Investments - Short term - funds 'vwu^u?
短期投资-其他投资 Investments - Short term - others y
g:&cIr,
短期投资跌价准备 Provision for short-term investment gWD46+A){
长期股权投资-股票投资 Long term equity investment - stocks T{So2@_&
长期股权投资-其他股权投资 Long term equity investment - others KPjC<9sby
长期债券投资-债券投资 Long term securities investemnt - bonds CL3 b+r
长期债券投资-其他债权投资 Long term securities investment - others DuQW?9^232
长期投资减值准备 Provision for long-term investment NR3h|'eC
应收票据 Notes receivable `O0bba=:=
应收股利 Dividends receivable #HDP ha
应收利息 Interest receivable XvSng"f.
应收帐款 Trade debtors ?zuKVi?I
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors K+\2cf?bU
预付帐款 Prepayment :\Q#W4~p
应收补贴款 Allowance receivable 6e>P!bo
其他应收款 Other debtors !aB~G}'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors QXu[<V
其他流动资产 Other current assets %(1Jt"9|
物资采购 Purchase mCe"=[
原材料 Raw materials &g"`J`
包装物 Packing materials %At.
nlss
低值易耗品 Low value consumbles <2af&-EGs
材料成本差异 Material cost difference [*J?TNk
自制半成品 Self-manufactured goods Ot+Z}Z-
库存商品 Finished goods 0qq>(K[
商品进销差价 Difference between purchase & sales of commodities |LRAb#F\
委托加工物资 Consigned processiong material 5?Ukf$)x
委托代销商品 Consignment-out 'gtcy
受托代销商品 Consignment-in @# =yC.s
分期收款发出商品 Goods on instalment sales :6:,s#av
存货跌价准备 Provision for obsolete stocks b
U \T
待摊费用 Prepaid expenses Q?V+
0
J
待处理流动资产损益 Unsettled G/L on current assets LAFxeo
待处理固定资产损益 Unsettled G/L on fixed assets GG`j9"t4
委托贷款-本金 Consignment loan - principle 3bRW]mP8
委托贷款-利息 Consignment loan - interest Cg(&WJw(ep
委托贷款-减值准备 Consignment loan - provision m3~_uc/+D
固定资产-房屋建筑物 Fixed assets - Buildings 4T]A!
y{
固定资产-机器设备 Fixed assets - Plant and machinery ?AO22N|j
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures nAC>']K4$
固定资产-运输设备 Fixed assets - Automobiles ce[
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累计折旧 Accumulated depreciation /}/GK|tj
固定资产减值准备 Impairment of fixed assets OZ33w-X<
工程物资-专用材料 Project material - specific materials U[? f@.&
工程物资-专用设备 Project material - specific equipment d}y
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工程物资-预付大型设备款 Project material - prepaid for equipment zR4]buHnE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production BRa9j:_b
在建工程 Construction in progress i&%m^p
在建工程减值准备 Impairment of construction in progress _pmo
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固定资产清理 Disposal of fixed assets 0NK|3]p
无形资产-专利权 Intangible assets - patent c^r WS&)P
无形资产-非专利技术 Intangible assets - industrial property and know-how 4jc?9(y%
无形资产-商标权 Intangible assets - trademark rights VsJKxa4
无形资产-土地使用权 Intangible assets - land use rights $<9u:.9xf
无形资产-商誉 Intangible assets - goodwill \a4X},h\
无形资产减值准备 Impairment of intangible assets b!e0pFS;
长期待摊费用 Deferred assets _e/Bg~
未确认融资费用 Unrecognized finance fees ol K+|nR
其他长期资产 Other long term assets _K&Hiz/'
递延税款借项 Deferred assets debits s(?%A
应付票据 Notes payable mo+!79&
应付帐款 Trade creditors [mQdc?n\
预收帐款 Adanvances from customers *\@RBJGF
代销商品款 Consignment-in payables ftKL#9,s(
其他应交款 Other payable to government artn _
其他应付款 Other creditors
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应付股利 Proposed dividends
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待转资产价值 Donated assets O c.fvP^ZD
预计负债 Accrued liabilities Z- t&AH
应付短期债券 Short-term debentures payable } '?qUy3x
其他流动负债 Other current liabilities dVk(R9 8
预提费用 Accrued expenses W/3sJc9
应付工资 Payroll payable %NfXe[T
应付福利费 Welfare payable 8#\|Y~P
短期借款-抵押借款 Bank loans - Short term - pledged r
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短期借款-信用借款 Bank loans - Short term - credit !^8X71W|
短期借款-担保借款 Bank loans - Short term - guaranteed B;S'l|-?
一年内到期长期借款 Long term loans due within one year ( et W4p
一年内到期长期应付款 Long term payable due within one year 93Zij<bH?e
长期借款 Bank loans - Long term 8;L;R~Q
应付债券-债券面值 Bond payable - Par value (@qPyM6~}
应付债券-债券溢价 Bond payable - Excess g*(z.
应付债券-债券折价 Bond payable - Discount MV??S{^4
应付债券-应计利息 Bond payable - Accrued interest q89#Ftkt
长期应付款 Long term payable ~@x@uY$5
专项应付款 Specific payable $W
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其他长期负债 Other long term liabilities Y7yh0r_
应交税金-所得税 Tax payable - income tax U}55;4^LX
应交税金-增值税 Tax payable - VAT aD aQ7i
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax AS34yM(h
应交税金-其他 Tax payable - others P~V0<$C
递延税款贷项 Deferred taxation credit 7T]}<aK<c[
股本 Share capital dcMWCK
已归还投资 Investment returned $q]:m+Fm
利润分配-其他转入 Profit appropriation - other transfer in 30(O]@f~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7(m4,l+(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,!BiB*
利润分配-提取储备基金 Profit appropriation - reserve fund (%huWW
j
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;O*y$|+PA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Kf<-PA
利润分配-利润归还投资 Profit appropriation - return investment by profit T#.5F7$u
利润分配-应付优先股股利 Profit appropriation - preference shares dividends P#/k5]g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #<X+)B6t
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #:{Bd8PS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p m+_s]s,
期初未分配利润 Retained earnings, beginning of the year }+KSZ,
资本公积-股本溢价 Capital surplus - share premium }LDH/#
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;Ocih<4k
资本公积-接受现金捐赠 Capital surplus - cash donation M^\#(0^2@
资本公积-股权投资准备 Capital surplus - investment reserve `p@YV(
资本公积-拨款转入 Capital surplus - subsidiary #{)=%5=c
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @|:_ ?
资本公积-其他 Capital surplus - others q<L>r?T[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HhN;&67~Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KJPCO0"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uFDJRQJ<
盈余公积-储备基金 Surplus reserve - reserve fund #?)g? u%g=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <StyO[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }Yt/e-Yg%r
主营业务收入 Sales *ip2|2G$
主营业务成本 Cost of sales */iD68r|-
主营业务税金及附加 Sales tax ;/$=!9^sZ
营业费用 Operating expenses 0oI3Fb;E
管理费用 General and administrative expenses YGP.LR7
财务费用 Financial expenses 9Xb,Swo~
投资收益 Investment income Zgt:ZO
其他业务收入 Other operating income
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营业外收入 Non-operating income {_0m0
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补贴收入 Subsidy income #9Z\jW6b
其他业务支出 Other operating expenses bmT_tNz
营业外支出 Non-operating expenses $Q,Fr;
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所得税 Income tax 6eSc`t&
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