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:G$Y:#P
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现金 Cash in hand $e2+O\.>
银行存款 Cash in bank 8f1M6GK?
其他货币资金-外埠存款Other monetary assets - cash in other cities $)nPj_h
其他货币资金-银行本票 Other monetary assets - cashier‘s check %wXjP`#
其他货币资金-银行汇票 Other monetary assets - bank draft sv&^sARN
其他货币资金-信用卡 Other monetary assets - credit cards XdmpfUR,13
其他货币资金-信用证保证金 Other monetary assets - L/C deposit E=CA Wj\
其他货币资金-存出投资款 Other monetary assets - cash for investment j{'_sI{{
短期投资-股票投资 Investments - Short term - stocks Rc3!u^?u
短期投资-债券投资 Investments - Short term - bonds jo0XF]
短期投资-基金投资 Investments - Short term - funds d#XgO5eyO
短期投资-其他投资 Investments - Short term - others f _$hK9I
短期投资跌价准备 Provision for short-term investment OSfT\8YA
长期股权投资-股票投资 Long term equity investment - stocks 5]up%.
长期股权投资-其他股权投资 Long term equity investment - others ]l C2YD}
长期债券投资-债券投资 Long term securities investemnt - bonds 7M
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mR Vh
长期债券投资-其他债权投资 Long term securities investment - others 4x&Dz0[[S
长期投资减值准备 Provision for long-term investment @/?i|!6
应收票据 Notes receivable $)$r
应收股利 Dividends receivable 5|~nX8>
应收利息 Interest receivable Phk3Jv
应收帐款 Trade debtors kI9I{ &J&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Rnoz[1y?0
预付帐款 Prepayment \NMqlxp2
应收补贴款 Allowance receivable =+UtAf<n
其他应收款 Other debtors S-}c_zbl;
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors VKZP\]$XG
其他流动资产 Other current assets ,Jh#$mil
物资采购 Purchase 6Q\|8a
原材料 Raw materials gOe!GnO
包装物 Packing materials J}[[tl
低值易耗品 Low value consumbles ~Kt1%&3{a?
材料成本差异 Material cost difference -.y1]
4
自制半成品 Self-manufactured goods Zj-U^6^L
库存商品 Finished goods 0;@>jo6,!
商品进销差价 Difference between purchase & sales of commodities `A%WCd60Tc
委托加工物资 Consigned processiong material VBix8|
委托代销商品 Consignment-out W7'<Jom|?
受托代销商品 Consignment-in ?>U=bA
分期收款发出商品 Goods on instalment sales kS&>g
存货跌价准备 Provision for obsolete stocks EPH
n"YK
待摊费用 Prepaid expenses NN2mOJ:-
待处理流动资产损益 Unsettled G/L on current assets Ihf)gfHj
待处理固定资产损益 Unsettled G/L on fixed assets 'tw
]jMD
委托贷款-本金 Consignment loan - principle r180vbN$
委托贷款-利息 Consignment loan - interest >qOG^{&x
委托贷款-减值准备 Consignment loan - provision $[Z~BfSQ
固定资产-房屋建筑物 Fixed assets - Buildings 1KrJS(.
固定资产-机器设备 Fixed assets - Plant and machinery #) :.1Z?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures qbD
7\%
固定资产-运输设备 Fixed assets - Automobiles PuREqa\_[
累计折旧 Accumulated depreciation 14 ,t
固定资产减值准备 Impairment of fixed assets qzJ<9H
工程物资-专用材料 Project material - specific materials KpYezdPF)
工程物资-专用设备 Project material - specific equipment 1P[x.t#
工程物资-预付大型设备款 Project material - prepaid for equipment ~tt\^:\3~S
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production V4NQcy?
H
在建工程 Construction in progress J,) ytw]
在建工程减值准备 Impairment of construction in progress RqGX(Iuv
固定资产清理 Disposal of fixed assets D-LOjMe
无形资产-专利权 Intangible assets - patent 6 5dMv*{
无形资产-非专利技术 Intangible assets - industrial property and know-how s5{=lP
无形资产-商标权 Intangible assets - trademark rights wEM=Tr/h
无形资产-土地使用权 Intangible assets - land use rights u>.a; BO
无形资产-商誉 Intangible assets - goodwill fn,hP_
无形资产减值准备 Impairment of intangible assets _qf39fM;\
长期待摊费用 Deferred assets K$Vu[!l`
未确认融资费用 Unrecognized finance fees c't
QA
其他长期资产 Other long term assets a-E}3a
递延税款借项 Deferred assets debits aIFlNS,y
应付票据 Notes payable jzJTV4&zjs
应付帐款 Trade creditors Pb>/b\&JS
预收帐款 Adanvances from customers AK,'KO%{=
代销商品款 Consignment-in payables nOL.%
其他应交款 Other payable to government cZ?$_;=
其他应付款 Other creditors KzO"$+M
应付股利 Proposed dividends vs=q<Uw)
待转资产价值 Donated assets Rr%x;-
预计负债 Accrued liabilities P'OvwA
应付短期债券 Short-term debentures payable F/BR#J1
其他流动负债 Other current liabilities z8ZQL.z%h
预提费用 Accrued expenses p>+9pxx~U
应付工资 Payroll payable p__wBUB
应付福利费 Welfare payable D)ri_w!Q
短期借款-抵押借款 Bank loans - Short term - pledged ltgtD k
短期借款-信用借款 Bank loans - Short term - credit 5[SwF&zZ
短期借款-担保借款 Bank loans - Short term - guaranteed clV^Xg8D
一年内到期长期借款 Long term loans due within one year ]/1\.<uJId
一年内到期长期应付款 Long term payable due within one year =n"k gn
长期借款 Bank loans - Long term =?.oH|&\h
应付债券-债券面值 Bond payable - Par value
9D1WUUa
应付债券-债券溢价 Bond payable - Excess =oSd M
2
应付债券-债券折价 Bond payable - Discount )
yMrET
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应付债券-应计利息 Bond payable - Accrued interest Y /_CPY
长期应付款 Long term payable o=($'(1
专项应付款 Specific payable |A'I!Jm
其他长期负债 Other long term liabilities !`I@Rk]`c
应交税金-所得税 Tax payable - income tax UT
yV6~
应交税金-增值税 Tax payable - VAT
SW#/;|m
应交税金-营业税 Tax payable - business tax )xyjQ|b
应交税金-消费税 Tax payable - consumable tax ?$109wZ:9
应交税金-其他 Tax payable - others kaekH*m~
递延税款贷项 Deferred taxation credit \6&Ml]1
股本 Share capital
K#wA ;
已归还投资 Investment returned 6EyPZ{
利润分配-其他转入 Profit appropriation - other transfer in ]qv0Y~+`-K
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >[|N%9\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c]ARgrH-
利润分配-提取储备基金 Profit appropriation - reserve fund Tl2t\z+ps
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q%dG>!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YkWHI(p
利润分配-利润归还投资 Profit appropriation - return investment by profit 4kM/`g6?,q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W[O]Aal{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y\-xX:n.\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i)z|=
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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 B{j><uxl
期初未分配利润 Retained earnings, beginning of the year Yn}Gj'
资本公积-股本溢价 Capital surplus - share premium 0Xh_.PF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~%/Rc`
资本公积-接受现金捐赠 Capital surplus - cash donation El<*)
资本公积-股权投资准备 Capital surplus - investment reserve ^)gyKl:E'
资本公积-拨款转入 Capital surplus - subsidiary ,\\ba_*z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ja_8n["z
资本公积-其他 Capital surplus - others ,-y9P
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /=/
Ki%hh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $gBQ5Wd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w_56y8Pd4
盈余公积-储备基金 Surplus reserve - reserve fund xGwImF$r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mgjJNzclL
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eA4:]A"
主营业务收入 Sales [#Y
L_*p
主营业务成本 Cost of sales JkAM:,^(
主营业务税金及附加 Sales tax Wgls+<l8
营业费用 Operating expenses a'i
Q("
管理费用 General and administrative expenses %f1%9YH
财务费用 Financial expenses z5fE<=<X_W
投资收益 Investment income XX~vg>3_
其他业务收入 Other operating income OT])t<TF6
营业外收入 Non-operating income |qUGB.Q
补贴收入 Subsidy income nTqU~'d'
其他业务支出 Other operating expenses /e '3\,2_
营业外支出 Non-operating expenses x"12$ 79=
所得税 Income tax '9
V/w[mI
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