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 。 1$~W~O
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现金 Cash in hand qUF}rlS=r
银行存款 Cash in bank *ZA.O
其他货币资金-外埠存款Other monetary assets - cash in other cities IH0qx_;P&
其他货币资金-银行本票 Other monetary assets - cashier‘s check :g=z}7!s
其他货币资金-银行汇票 Other monetary assets - bank draft `SO"F,
其他货币资金-信用卡 Other monetary assets - credit cards xk8P4`;d$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit l*C(FPw4
其他货币资金-存出投资款 Other monetary assets - cash for investment m>@ *-
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短期投资-股票投资 Investments - Short term - stocks or1D
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短期投资-债券投资 Investments - Short term - bonds Z'L}x6
短期投资-基金投资 Investments - Short term - funds ! <xe Ao%8
短期投资-其他投资 Investments - Short term - others Td>Lp=0rU
短期投资跌价准备 Provision for short-term investment y9L:2f\
长期股权投资-股票投资 Long term equity investment - stocks rZv5>aEI
长期股权投资-其他股权投资 Long term equity investment - others ;.P9t`*
长期债券投资-债券投资 Long term securities investemnt - bonds 7ehs+GI
长期债券投资-其他债权投资 Long term securities investment - others !`%3?}mv,
长期投资减值准备 Provision for long-term investment Y!|*`FII
应收票据 Notes receivable F2$Z4%x#
应收股利 Dividends receivable Fi^Q]9.@{
应收利息 Interest receivable @SV.F
应收帐款 Trade debtors 5>'1[e45
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h tn?iLq
预付帐款 Prepayment bl;C=n
应收补贴款 Allowance receivable amK.H"
其他应收款 Other debtors {qHf%y&[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors F7zBm53
其他流动资产 Other current assets 71ctjU`U2
物资采购 Purchase &\, ZtaB
原材料 Raw materials >
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包装物 Packing materials 0*KU"J
cXd
低值易耗品 Low value consumbles m# ]VdO'f
材料成本差异 Material cost difference A<zSh}eh6
自制半成品 Self-manufactured goods OK}+:Y
库存商品 Finished goods JtrLTo
商品进销差价 Difference between purchase & sales of commodities YI*Av+Z)
委托加工物资 Consigned processiong material hw [G
委托代销商品 Consignment-out O67.DEu^
受托代销商品 Consignment-in ^Pk-<b4}
分期收款发出商品 Goods on instalment sales oX9rpTi
存货跌价准备 Provision for obsolete stocks L-lDvc?5c
待摊费用 Prepaid expenses ?=;dNS@i@
待处理流动资产损益 Unsettled G/L on current assets _ ecKX</Q
待处理固定资产损益 Unsettled G/L on fixed assets (Wu_RXfCw_
委托贷款-本金 Consignment loan - principle Dog Tj
委托贷款-利息 Consignment loan - interest =gb.%a{R
委托贷款-减值准备 Consignment loan - provision U0/X!@F-
固定资产-房屋建筑物 Fixed assets - Buildings ( &U8NeWZ
固定资产-机器设备 Fixed assets - Plant and machinery "=uphBZog
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %usy`4
2
固定资产-运输设备 Fixed assets - Automobiles e!67Na0X(
累计折旧 Accumulated depreciation u^T{sQ"_
固定资产减值准备 Impairment of fixed assets i#M$i*H*A
工程物资-专用材料 Project material - specific materials =*aun&
工程物资-专用设备 Project material - specific equipment d&x1uso%L
工程物资-预付大型设备款 Project material - prepaid for equipment ?>V4pgGCE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4Y[uqn[
在建工程 Construction in progress h<50jnH!
在建工程减值准备 Impairment of construction in progress Ub8|x]ix
固定资产清理 Disposal of fixed assets iv*Ft.1t
无形资产-专利权 Intangible assets - patent `)[bu
无形资产-非专利技术 Intangible assets - industrial property and know-how ZS@Cd9*
无形资产-商标权 Intangible assets - trademark rights R30{/KK
无形资产-土地使用权 Intangible assets - land use rights U!L<v!$
无形资产-商誉 Intangible assets - goodwill '{:WxGgi
无形资产减值准备 Impairment of intangible assets c:Tw.WA
长期待摊费用 Deferred assets Pd@y+|
未确认融资费用 Unrecognized finance fees OYEL` !Q
其他长期资产 Other long term assets i6p0(OS&D
递延税款借项 Deferred assets debits TlD)E
应付票据 Notes payable T=|oZ
应付帐款 Trade creditors fD#VI
预收帐款 Adanvances from customers W[]N.d7G
代销商品款 Consignment-in payables E.$1CGd+
其他应交款 Other payable to government %G& Zm$u=
其他应付款 Other creditors k{3:$,
b
应付股利 Proposed dividends );*A$C9RA
待转资产价值 Donated assets ON{&-
预计负债 Accrued liabilities e'I13)
应付短期债券 Short-term debentures payable ]:B|_|H
其他流动负债 Other current liabilities G!J{$0.
预提费用 Accrued expenses /h=:heS4$
应付工资 Payroll payable }%B^Vl%ZZ
应付福利费 Welfare payable ,ufB*[~
短期借款-抵押借款 Bank loans - Short term - pledged `
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短期借款-信用借款 Bank loans - Short term - credit ]~:9b[G2
短期借款-担保借款 Bank loans - Short term - guaranteed f>Mg.9gJ(
一年内到期长期借款 Long term loans due within one year cNzn2-qv
一年内到期长期应付款 Long term payable due within one year Y3+GBqP
长期借款 Bank loans - Long term Nb2]}; O
应付债券-债券面值 Bond payable - Par value }|
BnG"8
应付债券-债券溢价 Bond payable - Excess $okGqu8z.O
应付债券-债券折价 Bond payable - Discount Farcd!}
应付债券-应计利息 Bond payable - Accrued interest MXWCYi
长期应付款 Long term payable 9 |Cu2
专项应付款 Specific payable >qj Q;z[
其他长期负债 Other long term liabilities _q >>]{5
应交税金-所得税 Tax payable - income tax N'nI
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应交税金-增值税 Tax payable - VAT L3^WI(
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应交税金-营业税 Tax payable - business tax {c|=L@/
应交税金-消费税 Tax payable - consumable tax IT a8*Myj
应交税金-其他 Tax payable - others &[*F!=%8
递延税款贷项 Deferred taxation credit Suixk'-
股本 Share capital >}`q4U6$
已归还投资 Investment returned U$j*{`$4
利润分配-其他转入 Profit appropriation - other transfer in \K+LKa)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a)'^'jm)4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~U+SK4SK:o
利润分配-提取储备基金 Profit appropriation - reserve fund t&+f
:)n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^lCys
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5UE5;yo
利润分配-利润归还投资 Profit appropriation - return investment by profit E\2|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zfDxc3e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oR'8|~U@B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R=jIVw'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >r] bfN,
期初未分配利润 Retained earnings, beginning of the year B[:-SWd
资本公积-股本溢价 Capital surplus - share premium 9H~3&-8&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XkZ82w#b
资本公积-接受现金捐赠 Capital surplus - cash donation './j<2|;U
资本公积-股权投资准备 Capital surplus - investment reserve !ydJ{\;
资本公积-拨款转入 Capital surplus - subsidiary Vk/CV2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation x35(i
资本公积-其他 Capital surplus - others |A".Mo_5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RkVU^N"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +Z0@z^6\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Fj<#*2{]B
盈余公积-储备基金 Surplus reserve - reserve fund &DC
o;Ij;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LJK<Xen
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rtr0 d
主营业务收入 Sales 5a1)`2V2M
主营业务成本 Cost of sales Ay'2!K,I
主营业务税金及附加 Sales tax (;2J}XQvO~
营业费用 Operating expenses J,ZvaF
管理费用 General and administrative expenses 8YJ8_$Z
财务费用 Financial expenses ; ]GSVv:
投资收益 Investment income n5i#GvO^
其他业务收入 Other operating income OHixOI$O
营业外收入 Non-operating income Y_n^6 ;
补贴收入 Subsidy income Q70LQCms
其他业务支出 Other operating expenses -g'[1
营业外支出 Non-operating expenses Vt-D8J\A
0
所得税 Income tax +qsNz*@p"
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