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 。 Bb*P);#.K
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现金 Cash in hand fl o9iifZ
银行存款 Cash in bank YxWA]
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其他货币资金-外埠存款Other monetary assets - cash in other cities +K7oyZg
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8Lr&-w8J
其他货币资金-银行汇票 Other monetary assets - bank draft S(Q=2Y
其他货币资金-信用卡 Other monetary assets - credit cards (!0fmL
其他货币资金-信用证保证金 Other monetary assets - L/C deposit TyN]P a
其他货币资金-存出投资款 Other monetary assets - cash for investment {R}Kt;L:Ut
短期投资-股票投资 Investments - Short term - stocks fm$)?E_Rp
短期投资-债券投资 Investments - Short term - bonds HD153M,
短期投资-基金投资 Investments - Short term - funds g @qrVQv
短期投资-其他投资 Investments - Short term - others /Bp5^(s
短期投资跌价准备 Provision for short-term investment FwqaWEk
长期股权投资-股票投资 Long term equity investment - stocks ?k+>~k{}a
长期股权投资-其他股权投资 Long term equity investment - others L<Q>:U.@\
长期债券投资-债券投资 Long term securities investemnt - bonds 48RSuH
长期债券投资-其他债权投资 Long term securities investment - others >WmTM0
长期投资减值准备 Provision for long-term investment s|IC;C|
应收票据 Notes receivable XY!0yAK(!
应收股利 Dividends receivable eWWfUNBSLX
应收利息 Interest receivable wOF";0EN
应收帐款 Trade debtors )=%TIkeF
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors \7] SG
预付帐款 Prepayment Q<T+t0G\O-
应收补贴款 Allowance receivable UQ}#=[)2e
其他应收款 Other debtors kR65{h"gZT
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >Qx
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其他流动资产 Other current assets
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物资采购 Purchase ?C(3T KH
原材料 Raw materials ;-6
包装物 Packing materials 4#lOAzDtv
低值易耗品 Low value consumbles nj6|WJ
材料成本差异 Material cost difference VRD:PVz
自制半成品 Self-manufactured goods zy'cf5k2
库存商品 Finished goods =pd#U
商品进销差价 Difference between purchase & sales of commodities 4^_'LiX3[
委托加工物资 Consigned processiong material f]48>LRE8
委托代销商品 Consignment-out Z\>mAtm
受托代销商品 Consignment-in rObg:(z&\
分期收款发出商品 Goods on instalment sales }fh<L CwTi
存货跌价准备 Provision for obsolete stocks ,dXJCX8so
待摊费用 Prepaid expenses &9F(C R
待处理流动资产损益 Unsettled G/L on current assets 2k M;7:
待处理固定资产损益 Unsettled G/L on fixed assets D8f4X
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委托贷款-本金 Consignment loan - principle T,/:5L9
委托贷款-利息 Consignment loan - interest kV:T2}]|H
委托贷款-减值准备 Consignment loan - provision l$ufW|
固定资产-房屋建筑物 Fixed assets - Buildings *u ]aWx
固定资产-机器设备 Fixed assets - Plant and machinery <5o
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures v4
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固定资产-运输设备 Fixed assets - Automobiles qu%}b>
累计折旧 Accumulated depreciation
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固定资产减值准备 Impairment of fixed assets u{5+hZ
工程物资-专用材料 Project material - specific materials $3]]<oH
工程物资-专用设备 Project material - specific equipment +'{d^-( (
工程物资-预付大型设备款 Project material - prepaid for equipment $LW8 vo7
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {'z(
在建工程 Construction in progress q!AcMd\
在建工程减值准备 Impairment of construction in progress sw+vyBV)r
固定资产清理 Disposal of fixed assets #AF.1;(k
无形资产-专利权 Intangible assets - patent )8%m|v#W
无形资产-非专利技术 Intangible assets - industrial property and know-how ~PyZh5x
无形资产-商标权 Intangible assets - trademark rights ]h%~'8g,
无形资产-土地使用权 Intangible assets - land use rights 0SV4p.
无形资产-商誉 Intangible assets - goodwill {ep.So6
无形资产减值准备 Impairment of intangible assets r<5i
长期待摊费用 Deferred assets K#LDmC
未确认融资费用 Unrecognized finance fees szGGw
其他长期资产 Other long term assets c\OLf_Uf
递延税款借项 Deferred assets debits mr>dZ)
应付票据 Notes payable p|Qn?^
C:
应付帐款 Trade creditors e#!p6+#"
预收帐款 Adanvances from customers Y3O/`-9i
代销商品款 Consignment-in payables _K3;$2d|R
其他应交款 Other payable to government sFw;P`
其他应付款 Other creditors cs?IzIQ
应付股利 Proposed dividends (?1/\r
待转资产价值 Donated assets DLPg0>;jl
预计负债 Accrued liabilities zg$NrI&
应付短期债券 Short-term debentures payable Axw+zO
其他流动负债 Other current liabilities 2]cU:j6G
预提费用 Accrued expenses w^MiyX
应付工资 Payroll payable Xa$-Sx
应付福利费 Welfare payable 6#kmV
短期借款-抵押借款 Bank loans - Short term - pledged Y2}m/7aF
短期借款-信用借款 Bank loans - Short term - credit <=]:ED $V@
短期借款-担保借款 Bank loans - Short term - guaranteed uZa)N-=b2
一年内到期长期借款 Long term loans due within one year La$?/\Dv)
一年内到期长期应付款 Long term payable due within one year '?1g_C QsS
长期借款 Bank loans - Long term B-h@\y
应付债券-债券面值 Bond payable - Par value e \.
应付债券-债券溢价 Bond payable - Excess ~uu{
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应付债券-债券折价 Bond payable - Discount ZMGC@4^F
应付债券-应计利息 Bond payable - Accrued interest 6iS7Hao"
长期应付款 Long term payable dy4~~~^A
专项应付款 Specific payable 2%vG7o,#
其他长期负债 Other long term liabilities bMGXx>x
应交税金-所得税 Tax payable - income tax g\pLQH
应交税金-增值税 Tax payable - VAT gwDVWhq
应交税金-营业税 Tax payable - business tax cH6J:0>W
应交税金-消费税 Tax payable - consumable tax ~cSE 9ul
应交税金-其他 Tax payable - others b1EY6'R2
递延税款贷项 Deferred taxation credit K_%gda|l+
股本 Share capital j%i6H1#.Z
已归还投资 Investment returned p8MN>pLP%
利润分配-其他转入 Profit appropriation - other transfer in Sb^o`~ Eh
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nw0Tg= P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O@a7MzJ
利润分配-提取储备基金 Profit appropriation - reserve fund f1|&umJ$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7n7UL0Oc1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2E0oLl[
利润分配-利润归还投资 Profit appropriation - return investment by profit \lF-]vz*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _Uhl4Mh
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kV4,45r
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +iw4>0pi
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yC[Q-P *rG
期初未分配利润 Retained earnings, beginning of the year |a=7P
资本公积-股本溢价 Capital surplus - share premium dst!VO:
M
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lT_dzO
资本公积-接受现金捐赠 Capital surplus - cash donation B1TWOl?d{
资本公积-股权投资准备 Capital surplus - investment reserve t@jke
资本公积-拨款转入 Capital surplus - subsidiary 5ljEh -
资本公积-外币资本折算差额 Capital surplus - foreign currency translation uP.dCs9-
资本公积-其他 Capital surplus - others akzKX}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f1
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nZ[`Yrq)0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]xPy-j6C
盈余公积-储备基金 Surplus reserve - reserve fund i<*W,D6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d?aZk-|c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,,;vG6^a
主营业务收入 Sales |CPyCM$
主营业务成本 Cost of sales 04:QEC"9mj
主营业务税金及附加 Sales tax *mn"GK6
营业费用 Operating expenses P?+
VR=t
管理费用 General and administrative expenses LeYI<a@n@$
财务费用 Financial expenses rN'}IS@5
投资收益 Investment income tc
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其他业务收入 Other operating income eg"A?S
营业外收入 Non-operating income ,3Nna:~f
补贴收入 Subsidy income y<PQ$D)
其他业务支出 Other operating expenses lqvP
Dz
营业外支出 Non-operating expenses 0B"_St}3D
所得税 Income tax <GSp%r
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