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 。 #X
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现金 Cash in hand >(a[b
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银行存款 Cash in bank tTPjCl
其他货币资金-外埠存款Other monetary assets - cash in other cities ZvSEa{
其他货币资金-银行本票 Other monetary assets - cashier‘s check +uMK_ds~
其他货币资金-银行汇票 Other monetary assets - bank draft +{cCKRm
其他货币资金-信用卡 Other monetary assets - credit cards #fxdZm,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit :7pt=IA
其他货币资金-存出投资款 Other monetary assets - cash for investment #<yKG \X?
短期投资-股票投资 Investments - Short term - stocks '|nAGkA
短期投资-债券投资 Investments - Short term - bonds /
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短期投资-基金投资 Investments - Short term - funds V0y_c^x
短期投资-其他投资 Investments - Short term - others H
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短期投资跌价准备 Provision for short-term investment J pKCux
长期股权投资-股票投资 Long term equity investment - stocks zJG=9C?
长期股权投资-其他股权投资 Long term equity investment - others >/y+;<MZ
长期债券投资-债券投资 Long term securities investemnt - bonds zX&wfE8T
长期债券投资-其他债权投资 Long term securities investment - others 9 tIE+RD
长期投资减值准备 Provision for long-term investment lA,*]Mr~
应收票据 Notes receivable XVYj
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应收股利 Dividends receivable g>-u9%aa
应收利息 Interest receivable pR3K~bx^
应收帐款 Trade debtors ,zh4oX`>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors m=%yZ2F;
预付帐款 Prepayment `,
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应收补贴款 Allowance receivable @!%HEs!# #
其他应收款 Other debtors yGlOs]>n
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R9InUX"k
其他流动资产 Other current assets ~s>Ud<l%r
物资采购 Purchase .
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原材料 Raw materials DTCOhUIV
包装物 Packing materials \(ju0qFqH
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference ihopQb+k^m
自制半成品 Self-manufactured goods A(wuRXnVWK
库存商品 Finished goods ;%PI
商品进销差价 Difference between purchase & sales of commodities $J]o\~Z J
委托加工物资 Consigned processiong material pSS8 %r%S'
委托代销商品 Consignment-out n<Z1i)
受托代销商品 Consignment-in Ypw:Vp
分期收款发出商品 Goods on instalment sales r$&WwH2^
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses >jpkR
待处理流动资产损益 Unsettled G/L on current assets z460a[Wl
待处理固定资产损益 Unsettled G/L on fixed assets ;g_<i_*x#
委托贷款-本金 Consignment loan - principle /U@Y2$TOF
委托贷款-利息 Consignment loan - interest 3/4r\%1b+
委托贷款-减值准备 Consignment loan - provision `_>44!M
固定资产-房屋建筑物 Fixed assets - Buildings 3ULn ]jA
固定资产-机器设备 Fixed assets - Plant and machinery SJ8|~,vL
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures BVv{:m{w
固定资产-运输设备 Fixed assets - Automobiles M]A!jWtE
累计折旧 Accumulated depreciation ;<nQl,2N
固定资产减值准备 Impairment of fixed assets v42Z&PO
工程物资-专用材料 Project material - specific materials 0R}F(tjw
工程物资-专用设备 Project material - specific equipment e2L4E8ST<
工程物资-预付大型设备款 Project material - prepaid for equipment rjL4t^rT
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production aYcc2N%C
在建工程 Construction in progress 6}GcMhU<r
在建工程减值准备 Impairment of construction in progress tz/NR/[
固定资产清理 Disposal of fixed assets 3}2a3)
无形资产-专利权 Intangible assets - patent \Qei}5P,
无形资产-非专利技术 Intangible assets - industrial property and know-how T:!Re*=JJ
无形资产-商标权 Intangible assets - trademark rights CL<m+dW%*
无形资产-土地使用权 Intangible assets - land use rights UGK,+FN
无形资产-商誉 Intangible assets - goodwill OjfumZL#
无形资产减值准备 Impairment of intangible assets 28
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长期待摊费用 Deferred assets Gw?$.@L'I6
未确认融资费用 Unrecognized finance fees ^/7L(
其他长期资产 Other long term assets ,nz3S5~
递延税款借项 Deferred assets debits &T\,kq>)
应付票据 Notes payable Vv3:x1S
应付帐款 Trade creditors g0A,VX:2
预收帐款 Adanvances from customers 0M 5m8
代销商品款 Consignment-in payables ]TIBy "3
其他应交款 Other payable to government 5FwVR3,
其他应付款 Other creditors T {zz3@2?
应付股利 Proposed dividends +/DT#}JE
待转资产价值 Donated assets s!WI:E7
预计负债 Accrued liabilities )A:|8m
应付短期债券 Short-term debentures payable #qg(DgH
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其他流动负债 Other current liabilities 29r (Y
预提费用 Accrued expenses b]Z>P{ j
应付工资 Payroll payable ?qR11A};tG
应付福利费 Welfare payable [?nM)4d
短期借款-抵押借款 Bank loans - Short term - pledged 41NVF_R6J
短期借款-信用借款 Bank loans - Short term - credit @t<KS&
短期借款-担保借款 Bank loans - Short term - guaranteed n0tVAH'>
一年内到期长期借款 Long term loans due within one year QT7PCHP
一年内到期长期应付款 Long term payable due within one year %
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长期借款 Bank loans - Long term A7=k9|
应付债券-债券面值 Bond payable - Par value R>dd#`r"
应付债券-债券溢价 Bond payable - Excess &~#y-o"
应付债券-债券折价 Bond payable - Discount *W$bhC'w
应付债券-应计利息 Bond payable - Accrued interest a474[?
长期应付款 Long term payable CCU<t
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专项应付款 Specific payable eD?f|bif
其他长期负债 Other long term liabilities N=~aj7B%
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax x5 ?>y{6D
应交税金-消费税 Tax payable - consumable tax NH0uK
应交税金-其他 Tax payable - others !nt[J$.z^
递延税款贷项 Deferred taxation credit Rxk0^d:sNi
股本 Share capital 6uKS!\EY|
已归还投资 Investment returned k07pI<a?
利润分配-其他转入 Profit appropriation - other transfer in [L
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %#iu
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h#(J6ht
利润分配-提取储备基金 Profit appropriation - reserve fund xDEjeM G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nV3I6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^F:Bj&0v[
利润分配-利润归还投资 Profit appropriation - return investment by profit x f<wM]&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0=Mu|G|Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p^*A&7d:P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >m#bj^F\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `e^sQ>rDI
期初未分配利润 Retained earnings, beginning of the year s0*@zn>h
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *m*sg64Zw
资本公积-接受现金捐赠 Capital surplus - cash donation oxXCf%!
资本公积-股权投资准备 Capital surplus - investment reserve Q Zv}\C-c
资本公积-拨款转入 Capital surplus - subsidiary JUdQ Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @~8*
资本公积-其他 Capital surplus - others R/Z
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B\Uocn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e]-%P(}Z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 12
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盈余公积-储备基金 Surplus reserve - reserve fund xA SH-9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G-eSHv
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ciGJtD&P
主营业务收入 Sales %3@-.=
主营业务成本 Cost of sales )>I-j$%=2
主营业务税金及附加 Sales tax )SyU
营业费用 Operating expenses Cxra(!&
管理费用 General and administrative expenses 1"UHe*2
财务费用 Financial expenses
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投资收益 Investment income \h5!u1{L
其他业务收入 Other operating income <d~si^*\ch
营业外收入 Non-operating income 'b:e8m
补贴收入 Subsidy income
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其他业务支出 Other operating expenses lb\VQZp!y
营业外支出 Non-operating expenses Kjt\A]R%
所得税 Income tax ~}RfepM
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