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 。 e
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现金 Cash in hand fZo#:"{/K
银行存款 Cash in bank E{|B&6$[}
其他货币资金-外埠存款Other monetary assets - cash in other cities *vD.\e~
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;|5-{+2 U%
其他货币资金-银行汇票 Other monetary assets - bank draft yDafNH
其他货币资金-信用卡 Other monetary assets - credit cards 4`5yrCd
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {JgY-#R?{(
其他货币资金-存出投资款 Other monetary assets - cash for investment )@N d3Z
短期投资-股票投资 Investments - Short term - stocks eIkKsgr>
短期投资-债券投资 Investments - Short term - bonds }L_YpG7
短期投资-基金投资 Investments - Short term - funds +lx&$mr?
短期投资-其他投资 Investments - Short term - others y!#-[K:
短期投资跌价准备 Provision for short-term investment '>
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长期股权投资-股票投资 Long term equity investment - stocks c
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长期股权投资-其他股权投资 Long term equity investment - others CQ!pt@|d
长期债券投资-债券投资 Long term securities investemnt - bonds 8z#Qp(he
长期债券投资-其他债权投资 Long term securities investment - others )!"fUz$
长期投资减值准备 Provision for long-term investment 'k,2*.A
应收票据 Notes receivable rm[C{Pn
应收股利 Dividends receivable P1-eDHYw
应收利息 Interest receivable D@bGJc0
应收帐款 Trade debtors D<S C
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Y,}_LS$f
预付帐款 Prepayment @sXv5kZ:
应收补贴款 Allowance receivable %\m"Y
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其他应收款 Other debtors S[Du
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors L^sjV/\oW
其他流动资产 Other current assets $H)^o!
物资采购 Purchase h[mT4e3c
原材料 Raw materials ``-N2U5
包装物 Packing materials `L'g<VK;
低值易耗品 Low value consumbles VzP az\e
材料成本差异 Material cost difference h aAY =:
自制半成品 Self-manufactured goods ]||b2[*
库存商品 Finished goods <Y]LY
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商品进销差价 Difference between purchase & sales of commodities }| DspO
委托加工物资 Consigned processiong material IO\4dU)
委托代销商品 Consignment-out mJSfn"b}K
受托代销商品 Consignment-in 1$>+rW{a
分期收款发出商品 Goods on instalment sales YZol4q|ic
存货跌价准备 Provision for obsolete stocks |6E_N5~
待摊费用 Prepaid expenses {X!OK3e
待处理流动资产损益 Unsettled G/L on current assets }t H$:Z
待处理固定资产损益 Unsettled G/L on fixed assets .IeO+RDQ
委托贷款-本金 Consignment loan - principle :7v'[b
委托贷款-利息 Consignment loan - interest IVR%H_uz
委托贷款-减值准备 Consignment loan - provision 2*:q$ c
固定资产-房屋建筑物 Fixed assets - Buildings U2
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固定资产-机器设备 Fixed assets - Plant and machinery 0,%{r.\S
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures --5F*a{R|
固定资产-运输设备 Fixed assets - Automobiles Xh9QfT ,
累计折旧 Accumulated depreciation #{cy( &cz
固定资产减值准备 Impairment of fixed assets L+am-k:T~
工程物资-专用材料 Project material - specific materials Rf:.'/<^
工程物资-专用设备 Project material - specific equipment U$OZkHA[
工程物资-预付大型设备款 Project material - prepaid for equipment (> al-vZ6A
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
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在建工程 Construction in progress Gw*Tz"
在建工程减值准备 Impairment of construction in progress ;*(-8R/
固定资产清理 Disposal of fixed assets l=~!'1@L}
无形资产-专利权 Intangible assets - patent '75T2Ud
无形资产-非专利技术 Intangible assets - industrial property and know-how WK{`_c
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无形资产-商标权 Intangible assets - trademark rights K
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无形资产-土地使用权 Intangible assets - land use rights a1Fx|#!
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无形资产-商誉 Intangible assets - goodwill EeuYRyK
无形资产减值准备 Impairment of intangible assets SVCh!/qe\
长期待摊费用 Deferred assets I3t5S;_8
未确认融资费用 Unrecognized finance fees :`bC3Mr
其他长期资产 Other long term assets d][
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递延税款借项 Deferred assets debits $dL..QH^K
应付票据 Notes payable 5ya9VZ5#
应付帐款 Trade creditors KkJqqO"EL
预收帐款 Adanvances from customers rAenxZ,tF
代销商品款 Consignment-in payables ~7]V^tG
其他应交款 Other payable to government &2tfj(ms
其他应付款 Other creditors =nEP:7~{
应付股利 Proposed dividends g) X3:=['
待转资产价值 Donated assets {EgSjxfmw
预计负债 Accrued liabilities &LLU@ |
应付短期债券 Short-term debentures payable 8w0~2-v.?V
其他流动负债 Other current liabilities IKD{3cVL
预提费用 Accrued expenses @Cj!MZ=T
应付工资 Payroll payable +,Eam6g{
应付福利费 Welfare payable }icCp)b>v
短期借款-抵押借款 Bank loans - Short term - pledged mQ[$U
短期借款-信用借款 Bank loans - Short term - credit FQZ*i\G>>
短期借款-担保借款 Bank loans - Short term - guaranteed 7({)ou x
一年内到期长期借款 Long term loans due within one year S$mv(C
一年内到期长期应付款 Long term payable due within one year vm [lMx
长期借款 Bank loans - Long term "5hk%T'
应付债券-债券面值 Bond payable - Par value >*-
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应付债券-债券溢价 Bond payable - Excess #ArrQeO 5_
应付债券-债券折价 Bond payable - Discount zoq;3a5cqB
应付债券-应计利息 Bond payable - Accrued interest n:@!vV
长期应付款 Long term payable r.C6`
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专项应付款 Specific payable z*.AuEK?
其他长期负债 Other long term liabilities @v-^j
应交税金-所得税 Tax payable - income tax RT[p!xL
应交税金-增值税 Tax payable - VAT w~3X
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应交税金-营业税 Tax payable - business tax wi2`5G6|z
应交税金-消费税 Tax payable - consumable tax ^FVdA1~/
应交税金-其他 Tax payable - others JF=R$! 5
递延税款贷项 Deferred taxation credit i5e10@Q{
股本 Share capital YI0
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已归还投资 Investment returned IiYL2JS;t|
利润分配-其他转入 Profit appropriation - other transfer in bLc5$U$!I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WtM%(8Y[]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 74%vNKzc~
利润分配-提取储备基金 Profit appropriation - reserve fund &^=Lr:I
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MB]E[&Q!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LlTD =tJ0
利润分配-利润归还投资 Profit appropriation - return investment by profit w\buQ6pR)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends oF%m
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8_Oeui(i
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O
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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 T;w:^XW
期初未分配利润 Retained earnings, beginning of the year .D*Qu}
资本公积-股本溢价 Capital surplus - share premium )V1XL
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #xIg(nG
资本公积-接受现金捐赠 Capital surplus - cash donation j7I=2xnTWu
资本公积-股权投资准备 Capital surplus - investment reserve (Y1*Bs[l
资本公积-拨款转入 Capital surplus - subsidiary {##G.n\~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'Ru(`"
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资本公积-其他 Capital surplus - others w-|Rb~XT
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v\xl?F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "K{_?M`;e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 85<k'>~L
盈余公积-储备基金 Surplus reserve - reserve fund XC<fNK
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =z1Lim-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G ek?+|m
主营业务收入 Sales >y%H2][
主营业务成本 Cost of sales V)$!WPL@
主营业务税金及附加 Sales tax osp~)icun
营业费用 Operating expenses oz!)x\m*H
管理费用 General and administrative expenses N[{rsUBd
财务费用 Financial expenses Y\
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投资收益 Investment income w{ja*F6
其他业务收入 Other operating income |Ajd$+3
营业外收入 Non-operating income .f~9IAXP`
补贴收入 Subsidy income WjVBz
其他业务支出 Other operating expenses Qz(D1>5I?
营业外支出 Non-operating expenses ; lMv xt:
所得税 Income tax j >k
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