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 。 w <
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现金 Cash in hand .M_[tl
银行存款 Cash in bank B7qm;(?X&
其他货币资金-外埠存款Other monetary assets - cash in other cities JLT^0wBB
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9N>Dp N
其他货币资金-银行汇票 Other monetary assets - bank draft H*_:IfI!
其他货币资金-信用卡 Other monetary assets - credit cards mDmy637_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,HXY|fYr
其他货币资金-存出投资款 Other monetary assets - cash for investment Lwgk}!KR
短期投资-股票投资 Investments - Short term - stocks ya]CxnKR3
短期投资-债券投资 Investments - Short term - bonds ukV1_QeN[
短期投资-基金投资 Investments - Short term - funds qw[)$icP
短期投资-其他投资 Investments - Short term - others <J=9,tv<
短期投资跌价准备 Provision for short-term investment <`EZ^S L;
长期股权投资-股票投资 Long term equity investment - stocks }E$^!q{
长期股权投资-其他股权投资 Long term equity investment - others ? 6B
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长期债券投资-债券投资 Long term securities investemnt - bonds l]whL1N3
长期债券投资-其他债权投资 Long term securities investment - others ^9eJ)12pK
长期投资减值准备 Provision for long-term investment +Io^U
应收票据 Notes receivable lz X0B&:
应收股利 Dividends receivable yG?,8!/]
应收利息 Interest receivable r8XY"<
应收帐款 Trade debtors B 8z3W9
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors #5)E4"m
预付帐款 Prepayment Le"$k su>
应收补贴款 Allowance receivable W?8 |h
其他应收款 Other debtors G S-@drZp_
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors h^ ex?
其他流动资产 Other current assets ^-T!(P:
物资采购 Purchase Hep]jxp+
原材料 Raw materials FbQ"ZTN\;Y
包装物 Packing materials P?*$Wf,~n
低值易耗品 Low value consumbles 4w0 &f
材料成本差异 Material cost difference gQf'|%)AJ
自制半成品 Self-manufactured goods djV^A
库存商品 Finished goods \{L!hAw
商品进销差价 Difference between purchase & sales of commodities M(o?I}
委托加工物资 Consigned processiong material bLoAtI
委托代销商品 Consignment-out siw }
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受托代销商品 Consignment-in P6*IR|
分期收款发出商品 Goods on instalment sales *+h2,Z('a
存货跌价准备 Provision for obsolete stocks Cul^b_UmP#
待摊费用 Prepaid expenses )BudV
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待处理流动资产损益 Unsettled G/L on current assets ,EW-21
待处理固定资产损益 Unsettled G/L on fixed assets R[5*]$(b
委托贷款-本金 Consignment loan - principle Pq`]^^=be'
委托贷款-利息 Consignment loan - interest %"V Y)
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings m\|I.BUG
固定资产-机器设备 Fixed assets - Plant and machinery ,g%2-#L%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &;5QB
固定资产-运输设备 Fixed assets - Automobiles 2MmqGB}YcW
累计折旧 Accumulated depreciation kL,bM.;
固定资产减值准备 Impairment of fixed assets 49&p~g
工程物资-专用材料 Project material - specific materials tsR\cO~/
工程物资-专用设备 Project material - specific equipment +=hiLfnE
工程物资-预付大型设备款 Project material - prepaid for equipment E[HXbj"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production oEvXZ;F@.
在建工程 Construction in progress fk,[`n+
在建工程减值准备 Impairment of construction in progress FR_R"p
固定资产清理 Disposal of fixed assets ]N}80*Rl
无形资产-专利权 Intangible assets - patent *[@lp7
无形资产-非专利技术 Intangible assets - industrial property and know-how @U'I_`LL
无形资产-商标权 Intangible assets - trademark rights %qL0=ad
无形资产-土地使用权 Intangible assets - land use rights B25@6
无形资产-商誉 Intangible assets - goodwill ~{'.9
无形资产减值准备 Impairment of intangible assets <SmXMruU
长期待摊费用 Deferred assets vttmSdY
未确认融资费用 Unrecognized finance fees l'HrU 1_7Y
其他长期资产 Other long term assets Qy`{y?T2
递延税款借项 Deferred assets debits A~&
Tp
应付票据 Notes payable SU9qF73Y
应付帐款 Trade creditors ^yg`U(
预收帐款 Adanvances from customers \Fj$^I>C
代销商品款 Consignment-in payables Alaq![7MDP
其他应交款 Other payable to government fgYdKv8
其他应付款 Other creditors hu.c&Q>
应付股利 Proposed dividends '0D
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待转资产价值 Donated assets %YLdie6c
预计负债 Accrued liabilities OoTMvZP[
应付短期债券 Short-term debentures payable jdiFb~5R
其他流动负债 Other current liabilities E#X1P #$pW
预提费用 Accrued expenses zz3Rld!b[
应付工资 Payroll payable wND0KiwH
应付福利费 Welfare payable o
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短期借款-抵押借款 Bank loans - Short term - pledged XNkw9*IT
短期借款-信用借款 Bank loans - Short term - credit B;?)
短期借款-担保借款 Bank loans - Short term - guaranteed tK{2'e6x
一年内到期长期借款 Long term loans due within one year 8xzEbRNJ)
一年内到期长期应付款 Long term payable due within one year 2i`N26On
长期借款 Bank loans - Long term We%-?l:"
应付债券-债券面值 Bond payable - Par value k/hE68
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应付债券-债券溢价 Bond payable - Excess JPW+(n|g
应付债券-债券折价 Bond payable - Discount 7sZVN
应付债券-应计利息 Bond payable - Accrued interest q\*",xZxwz
长期应付款 Long term payable )MqF~[k<-
专项应付款 Specific payable w%;Z`Xn&u
其他长期负债 Other long term liabilities C5m6{Oo+-
应交税金-所得税 Tax payable - income tax #aUe7~
应交税金-增值税 Tax payable - VAT 91|=D
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应交税金-营业税 Tax payable - business tax YFgQ!\&59
应交税金-消费税 Tax payable - consumable tax @/i{By^C
应交税金-其他 Tax payable - others X'4e)E3*O
递延税款贷项 Deferred taxation credit OJe#s;oH
股本 Share capital iHhoNv`MR
已归还投资 Investment returned =o]V!MW
利润分配-其他转入 Profit appropriation - other transfer in MB;<F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?-[.H^]s~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }
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利润分配-提取储备基金 Profit appropriation - reserve fund v[WbQ5AND
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v+ dt1;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Yoi4R{9c
利润分配-利润归还投资 Profit appropriation - return investment by profit 4L\bT;dQ|.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends SFAh(+t
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1^rODfY 0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares TWE$@/9 )g
期初未分配利润 Retained earnings, beginning of the year e#]=-^
资本公积-股本溢价 Capital surplus - share premium Qa~dd{?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve //*>p
资本公积-接受现金捐赠 Capital surplus - cash donation h3Kv0^{
资本公积-股权投资准备 Capital surplus - investment reserve Z
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资本公积-拨款转入 Capital surplus - subsidiary aY7kl
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j4RM'_*G
资本公积-其他 Capital surplus - others }<`Mn34@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ];bB7+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gn"_()8cT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *+TIF"|1
盈余公积-储备基金 Surplus reserve - reserve fund fOtin[|}6@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?rC^@)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +o})Cs`|=A
主营业务收入 Sales H)aeSF5
主营业务成本 Cost of sales Z[:fqvXQ
主营业务税金及附加 Sales tax P<
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营业费用 Operating expenses tAH,3Sz( /
管理费用 General and administrative expenses d[;=X .fZ2
财务费用 Financial expenses Un\h[m
投资收益 Investment income K|
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其他业务收入 Other operating income n|
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营业外收入 Non-operating income R4=n">>Q
补贴收入 Subsidy income 3l"7 $B
其他业务支出 Other operating expenses &A>Hq/Y
营业外支出 Non-operating expenses %m r
所得税 Income tax DPR=Xls
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