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 。 ktFhc3);!
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现金 Cash in hand >0ph9$
银行存款 Cash in bank ||hb~%JK6
其他货币资金-外埠存款Other monetary assets - cash in other cities El[)?
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其他货币资金-银行本票 Other monetary assets - cashier‘s check j/r]wd"aUS
其他货币资金-银行汇票 Other monetary assets - bank draft ES.fOdx
其他货币资金-信用卡 Other monetary assets - credit cards bm?sbE
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment Po__-xN>Q
短期投资-股票投资 Investments - Short term - stocks v/68*,z[
短期投资-债券投资 Investments - Short term - bonds 7VqM$I
短期投资-基金投资 Investments - Short term - funds im9G,e
短期投资-其他投资 Investments - Short term - others g`vny )\7/
短期投资跌价准备 Provision for short-term investment b&~4t/Vq
长期股权投资-股票投资 Long term equity investment - stocks `\gnl'
长期股权投资-其他股权投资 Long term equity investment - others 2jg-
长期债券投资-债券投资 Long term securities investemnt - bonds bx{$Y_L+p
长期债券投资-其他债权投资 Long term securities investment - others p?
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长期投资减值准备 Provision for long-term investment E9Np 0M<
应收票据 Notes receivable RrX[|GLSJ
应收股利 Dividends receivable "a
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应收利息 Interest receivable [ sN EHf
应收帐款 Trade debtors #(#Wv?r6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3DiLk=\~
预付帐款 Prepayment P9^-6;'Y
应收补贴款 Allowance receivable Oiz ,w7LRh
其他应收款 Other debtors =j5MFX.-o
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors n>+mL"hs
其他流动资产 Other current assets CFzNwgv]z
物资采购 Purchase Hfwq/Is
原材料 Raw materials M=FxB;v
包装物 Packing materials q3.j"WaP
低值易耗品 Low value consumbles DnCP
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材料成本差异 Material cost difference 5][Ztx
自制半成品 Self-manufactured goods -+ SF
库存商品 Finished goods )6,de2Pb
商品进销差价 Difference between purchase & sales of commodities Q&wB$*u
委托加工物资 Consigned processiong material J&[@}$N
委托代销商品 Consignment-out +BVym~*^
受托代销商品 Consignment-in y#Fv+`YDl
分期收款发出商品 Goods on instalment sales v0-cd
存货跌价准备 Provision for obsolete stocks
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待摊费用 Prepaid expenses ,&jhlZ i
待处理流动资产损益 Unsettled G/L on current assets lE;Ewg
待处理固定资产损益 Unsettled G/L on fixed assets {QcLu"?c
委托贷款-本金 Consignment loan - principle 3nT^?;-
委托贷款-利息 Consignment loan - interest .y
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委托贷款-减值准备 Consignment loan - provision @wpN6 /
固定资产-房屋建筑物 Fixed assets - Buildings e,F1Xi#d
固定资产-机器设备 Fixed assets - Plant and machinery *BR~}1
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 5R'TcWf#W
固定资产-运输设备 Fixed assets - Automobiles "U!AlZ`g
累计折旧 Accumulated depreciation P3cR l']
固定资产减值准备 Impairment of fixed assets //T>G_1
工程物资-专用材料 Project material - specific materials ,uo'c_f(e
工程物资-专用设备 Project material - specific equipment u.d).da
工程物资-预付大型设备款 Project material - prepaid for equipment {5%5}[/x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Izhee%c
在建工程 Construction in progress 9xO#tu]
在建工程减值准备 Impairment of construction in progress <j&DK2u=i
固定资产清理 Disposal of fixed assets LJk@Vy <?
无形资产-专利权 Intangible assets - patent Ge-CY
无形资产-非专利技术 Intangible assets - industrial property and know-how bvv|;6
无形资产-商标权 Intangible assets - trademark rights tZ}
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无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill As 3.Q(#Z
无形资产减值准备 Impairment of intangible assets :`-,Lbg
长期待摊费用 Deferred assets *AoR==:ya
未确认融资费用 Unrecognized finance fees -BRc8 /
其他长期资产 Other long term assets ;3d"wW]}7K
递延税款借项 Deferred assets debits 9:ze{ c $
应付票据 Notes payable _A+s)]}
应付帐款 Trade creditors J8S'/y(LE<
预收帐款 Adanvances from customers =NnNN'}
代销商品款 Consignment-in payables 0'V5/W
其他应交款 Other payable to government 9z}uc@#D=m
其他应付款 Other creditors ]Y2RqXA*
应付股利 Proposed dividends ~%^
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待转资产价值 Donated assets p[hZ@f(z
预计负债 Accrued liabilities kSR\RuY*
应付短期债券 Short-term debentures payable LV\DBDM
其他流动负债 Other current liabilities .q
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预提费用 Accrued expenses b4E:Wn9x
应付工资 Payroll payable lzYEx
应付福利费 Welfare payable r G4';V^q
短期借款-抵押借款 Bank loans - Short term - pledged &j4 xgh 9
短期借款-信用借款 Bank loans - Short term - credit :uWw8`
短期借款-担保借款 Bank loans - Short term - guaranteed &>%T^Y|J4
一年内到期长期借款 Long term loans due within one year .QA }u ,EN
一年内到期长期应付款 Long term payable due within one year f0X_fm_q
长期借款 Bank loans - Long term r<K(jG[:{f
应付债券-债券面值 Bond payable - Par value CjlKMbnBH
应付债券-债券溢价 Bond payable - Excess LXbP 2
应付债券-债券折价 Bond payable - Discount jUSmqm'
应付债券-应计利息 Bond payable - Accrued interest S/D^
长期应付款 Long term payable -j73Wz
专项应付款 Specific payable Atdl
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其他长期负债 Other long term liabilities k p<OJy
应交税金-所得税 Tax payable - income tax ^C_#<m_k
应交税金-增值税 Tax payable - VAT ep2k%?CX 1
应交税金-营业税 Tax payable - business tax Z @^9PQG$
应交税金-消费税 Tax payable - consumable tax POvP]G9'"
应交税金-其他 Tax payable - others ;.TRWn#
递延税款贷项 Deferred taxation credit n^z]q;IN2.
股本 Share capital ``ou/Z
已归还投资 Investment returned @&X|5p"[g
利润分配-其他转入 Profit appropriation - other transfer in U<CTubF
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a"FCZ.O1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve a4XU?-sUh
利润分配-提取储备基金 Profit appropriation - reserve fund kKAP"'v
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GH+r?2<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cm?\
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利润分配-利润归还投资 Profit appropriation - return investment by profit U-IpH+E
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zx-81fx+k
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4<% *E{`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bsB*533
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `}mcEl
期初未分配利润 Retained earnings, beginning of the year b]x4o#t
资本公积-股本溢价 Capital surplus - share premium pgOQIzu
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %kdEun
资本公积-接受现金捐赠 Capital surplus - cash donation ~nrK>%
资本公积-股权投资准备 Capital surplus - investment reserve AS\F{ !O
资本公积-拨款转入 Capital surplus - subsidiary 4WJ.^ (
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !Cr(Pe]
资本公积-其他 Capital surplus - others 8>0e*jC
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kg
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Qk,I^1w?7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z/t+8;TMR,
盈余公积-储备基金 Surplus reserve - reserve fund dYL"h.x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &Rvm>TC=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <$X3Hye
主营业务收入 Sales 5*1D$mxD"
主营业务成本 Cost of sales Z@3i$8
主营业务税金及附加 Sales tax |h;0H`
营业费用 Operating expenses YhDtUt}?
管理费用 General and administrative expenses MO
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财务费用 Financial expenses r]b_@hT',
投资收益 Investment income h&--,A >
其他业务收入 Other operating income P*I}yPeb
营业外收入 Non-operating income 9 D7+[`r(-
补贴收入 Subsidy income
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其他业务支出 Other operating expenses i[?Vin
营业外支出 Non-operating expenses 3?1`D/
所得税 Income tax H[S%J3JI
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