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 。 CY9`ztO*
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现金 Cash in hand 'b%S3)}
银行存款 Cash in bank p*vEVo
其他货币资金-外埠存款Other monetary assets - cash in other cities <D
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其他货币资金-银行本票 Other monetary assets - cashier‘s check *;Sj&O
其他货币资金-银行汇票 Other monetary assets - bank draft - wCfwC
其他货币资金-信用卡 Other monetary assets - credit cards O9jqeF`L=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8M
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其他货币资金-存出投资款 Other monetary assets - cash for investment iFpJ/L
短期投资-股票投资 Investments - Short term - stocks yy G:Kl
短期投资-债券投资 Investments - Short term - bonds &_G^=Nc,H
短期投资-基金投资 Investments - Short term - funds Kk-A?ju@g
短期投资-其他投资 Investments - Short term - others @=:( b"Sg
短期投资跌价准备 Provision for short-term investment !@5B:n*
长期股权投资-股票投资 Long term equity investment - stocks iku) otUc
长期股权投资-其他股权投资 Long term equity investment - others R{u/r%
长期债券投资-债券投资 Long term securities investemnt - bonds tKu'Q;J
长期债券投资-其他债权投资 Long term securities investment - others d'q,:="c
长期投资减值准备 Provision for long-term investment BlMc<k
应收票据 Notes receivable hj s[$,1
应收股利 Dividends receivable !Yd7&#s
应收利息 Interest receivable X)x$h{ OE
应收帐款 Trade debtors fn]f$n*`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors yKgA"NaM
预付帐款 Prepayment SBZqO'}7
应收补贴款 Allowance receivable \$W>@w0
其他应收款 Other debtors 1r'skmxq
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors [O7:<co
其他流动资产 Other current assets @.@O#
物资采购 Purchase -ich N/U]s
原材料 Raw materials XhhV7J_F
包装物 Packing materials Z2!O)8
低值易耗品 Low value consumbles B^Fe.t y
材料成本差异 Material cost difference 6O>NDTd%
自制半成品 Self-manufactured goods [AA'Ko
库存商品 Finished goods J{`G=
商品进销差价 Difference between purchase & sales of commodities 1#/>[B
委托加工物资 Consigned processiong material #| ETH;HM
委托代销商品 Consignment-out /p}^Tpu
受托代销商品 Consignment-in unY+/p $
分期收款发出商品 Goods on instalment sales oF7o"NHaWa
存货跌价准备 Provision for obsolete stocks X mJu{RbS
待摊费用 Prepaid expenses \("|X>00
待处理流动资产损益 Unsettled G/L on current assets ezS@LFaA
待处理固定资产损益 Unsettled G/L on fixed assets =^%#F~o:
委托贷款-本金 Consignment loan - principle -T$%MX
委托贷款-利息 Consignment loan - interest ~|QhWgq
委托贷款-减值准备 Consignment loan - provision ?H3Ls~R
固定资产-房屋建筑物 Fixed assets - Buildings _[SW8 9zk
固定资产-机器设备 Fixed assets - Plant and machinery gn4+$ f~w
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xy;u"JY*
固定资产-运输设备 Fixed assets - Automobiles `v)
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累计折旧 Accumulated depreciation }]VFLBl`w
固定资产减值准备 Impairment of fixed assets z3>ldT
工程物资-专用材料 Project material - specific materials V $Y=JK@
工程物资-专用设备 Project material - specific equipment =n7QL QU
工程物资-预付大型设备款 Project material - prepaid for equipment 3g
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production wA$ JDf)Vg
在建工程 Construction in progress }g&A=u_2
在建工程减值准备 Impairment of construction in progress -!4Mmp"2@u
固定资产清理 Disposal of fixed assets aGSix}b1P
无形资产-专利权 Intangible assets - patent X2\1OWR0
无形资产-非专利技术 Intangible assets - industrial property and know-how ,sF49CD
无形资产-商标权 Intangible assets - trademark rights OpWTw&B"+
无形资产-土地使用权 Intangible assets - land use rights QmxI;l
无形资产-商誉 Intangible assets - goodwill ,E
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无形资产减值准备 Impairment of intangible assets QPr29
长期待摊费用 Deferred assets oU"!"t
未确认融资费用 Unrecognized finance fees fXD9w1
其他长期资产 Other long term assets 7\.{O$Q
递延税款借项 Deferred assets debits hc#Sy:T>
应付票据 Notes payable 9+S$,|9
应付帐款 Trade creditors e,V @t%
预收帐款 Adanvances from customers $DS|jnpV
代销商品款 Consignment-in payables }3HN$Fwo
其他应交款 Other payable to government ' ?tx?t
其他应付款 Other creditors Es]:-TR
应付股利 Proposed dividends [P
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待转资产价值 Donated assets ,#?iu?i/
预计负债 Accrued liabilities L/*D5k%J
应付短期债券 Short-term debentures payable m!#'4
其他流动负债 Other current liabilities z.Y`"B'j`
预提费用 Accrued expenses I)]"`2w2w
应付工资 Payroll payable \P~h0zg?
应付福利费 Welfare payable UmEc")
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短期借款-抵押借款 Bank loans - Short term - pledged 5TynAiSD_>
短期借款-信用借款 Bank loans - Short term - credit g$S|CqRG
短期借款-担保借款 Bank loans - Short term - guaranteed rvEX;8TS
一年内到期长期借款 Long term loans due within one year ~$PY
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一年内到期长期应付款 Long term payable due within one year -HQ(t
长期借款 Bank loans - Long term l
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应付债券-债券面值 Bond payable - Par value r{mj[N'@
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount G1tua"Px
应付债券-应计利息 Bond payable - Accrued interest M1HGXdN* B
长期应付款 Long term payable \Dlmrke
专项应付款 Specific payable *TyLB&<t
其他长期负债 Other long term liabilities H6/n
应交税金-所得税 Tax payable - income tax to,\sc
应交税金-增值税 Tax payable - VAT o{[w6^D7
应交税金-营业税 Tax payable - business tax aWS_z6[t#6
应交税金-消费税 Tax payable - consumable tax ,::f?
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应交税金-其他 Tax payable - others 2r^G;,{
递延税款贷项 Deferred taxation credit vCX
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股本 Share capital 0+{CN|0
已归还投资 Investment returned &9OnN<mT1
利润分配-其他转入 Profit appropriation - other transfer in .QVN&UyZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r}nz )=\Cj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X+7@8)1(
利润分配-提取储备基金 Profit appropriation - reserve fund %n B}Hq ;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,II-:&H
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _jWGwO
利润分配-利润归还投资 Profit appropriation - return investment by profit ssY5g !%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends lY$9-Q(
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O=
84ZP%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i+
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Wj I
NY
期初未分配利润 Retained earnings, beginning of the year iy-~CPNB_
资本公积-股本溢价 Capital surplus - share premium +wIv|zj9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5c
($~EFr
资本公积-接受现金捐赠 Capital surplus - cash donation FE'F@aS\
资本公积-股权投资准备 Capital surplus - investment reserve 1fMl8[!JLu
资本公积-拨款转入 Capital surplus - subsidiary AFdBf6/"i
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #Y<QEGb(
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;%^T*?t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Lj2Au_5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tRYi q
盈余公积-储备基金 Surplus reserve - reserve fund BTnrgs#[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lq#$q>!K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kO}QOL4
主营业务收入 Sales 68QA%m'J
主营业务成本 Cost of sales (|dN6M-.K
主营业务税金及附加 Sales tax 8~|tl,
营业费用 Operating expenses -izZ D
管理费用 General and administrative expenses tlyDXB~+
财务费用 Financial expenses N$!
Vm(S
投资收益 Investment income M0K+Vz=
其他业务收入 Other operating income !n3J6%b9y/
营业外收入 Non-operating income tB#-}Gf
补贴收入 Subsidy income @+&QNI06S
其他业务支出 Other operating expenses qr'P0+|~5
营业外支出 Non-operating expenses l<-0@(x)
所得税 Income tax =z4kK_?F,
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