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 。 wpcqgc
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现金 Cash in hand nTr{D&JS
银行存款 Cash in bank KB8_yo{y
其他货币资金-外埠存款Other monetary assets - cash in other cities F-GH?sfvi
其他货币资金-银行本票 Other monetary assets - cashier‘s check -(9TM*)O
其他货币资金-银行汇票 Other monetary assets - bank draft l]
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其他货币资金-信用卡 Other monetary assets - credit cards 15M!erT
其他货币资金-信用证保证金 Other monetary assets - L/C deposit uVa`2]NV r
其他货币资金-存出投资款 Other monetary assets - cash for investment JwdvY]
短期投资-股票投资 Investments - Short term - stocks \12y,fOJ
短期投资-债券投资 Investments - Short term - bonds NB3ar&.$S
短期投资-基金投资 Investments - Short term - funds oq2-)F2/
短期投资-其他投资 Investments - Short term - others ^a=V.
短期投资跌价准备 Provision for short-term investment nRcy`A%
长期股权投资-股票投资 Long term equity investment - stocks 6Tsi^((Li
长期股权投资-其他股权投资 Long term equity investment - others 'LC0hoV
长期债券投资-债券投资 Long term securities investemnt - bonds &+ UnPE(
长期债券投资-其他债权投资 Long term securities investment - others *`V r P
长期投资减值准备 Provision for long-term investment @Wa,
应收票据 Notes receivable N$M:&m3^
应收股利 Dividends receivable {gI% -
应收利息 Interest receivable ebhV;Q.
应收帐款 Trade debtors K/z2.Npn
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,y gDNF
预付帐款 Prepayment _eUd
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应收补贴款 Allowance receivable $.3J1DU
其他应收款 Other debtors dlBr2 9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors pV/5w<_x?
其他流动资产 Other current assets l4\ !J/df
物资采购 Purchase +7r?vo1
原材料 Raw materials {2LV0:k2
包装物 Packing materials EXti
低值易耗品 Low value consumbles CQH^VTQ
材料成本差异 Material cost difference +<fT\Oq#
自制半成品 Self-manufactured goods ~=?^v[T1
库存商品 Finished goods 0](V@F"~
商品进销差价 Difference between purchase & sales of commodities yQ| V7G
委托加工物资 Consigned processiong material ICzcV };$
委托代销商品 Consignment-out o'
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受托代销商品 Consignment-in k\A4sj
分期收款发出商品 Goods on instalment sales 4{LKT^(!f
存货跌价准备 Provision for obsolete stocks B* k|NZj
待摊费用 Prepaid expenses >f(M5v(D\
待处理流动资产损益 Unsettled G/L on current assets C;oO=R3r
待处理固定资产损益 Unsettled G/L on fixed assets #2;8/"v
委托贷款-本金 Consignment loan - principle (/A
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委托贷款-利息 Consignment loan - interest N'YQ6U
委托贷款-减值准备 Consignment loan - provision ]~4*ak=)5\
固定资产-房屋建筑物 Fixed assets - Buildings >w#&fd
固定资产-机器设备 Fixed assets - Plant and machinery bpdluWS+ )
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '}E"Mdb
固定资产-运输设备 Fixed assets - Automobiles ftP]WGSS>
累计折旧 Accumulated depreciation h`4!Qv
固定资产减值准备 Impairment of fixed assets M\r=i>(cu
工程物资-专用材料 Project material - specific materials 3W}qNY;J
工程物资-专用设备 Project material - specific equipment ]s`cn}d
工程物资-预付大型设备款 Project material - prepaid for equipment ^_k`@SU
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production + {WZpP},v
在建工程 Construction in progress Kc+TcC
在建工程减值准备 Impairment of construction in progress v-}B
T+
固定资产清理 Disposal of fixed assets `Db%:l^e
无形资产-专利权 Intangible assets - patent Iy Vmz'
无形资产-非专利技术 Intangible assets - industrial property and know-how ;R^=($ X
无形资产-商标权 Intangible assets - trademark rights B*n_
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无形资产-土地使用权 Intangible assets - land use rights 2C#b-Y1~N
无形资产-商誉 Intangible assets - goodwill r=<1*u
无形资产减值准备 Impairment of intangible assets wN:vI(C
长期待摊费用 Deferred assets pf#~|n#t
未确认融资费用 Unrecognized finance fees ##'uekSJ
其他长期资产 Other long term assets jV(b?r)eT{
递延税款借项 Deferred assets debits 9XX:_9|I
应付票据 Notes payable Wo6C0Z3g}
应付帐款 Trade creditors :+%Yul
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables |j}%"wOh
其他应交款 Other payable to government q1Ehl
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其他应付款 Other creditors wPaMYxO/
应付股利 Proposed dividends @Op7OF
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待转资产价值 Donated assets l|fb;Giq=D
预计负债 Accrued liabilities 3#Xv))w1
应付短期债券 Short-term debentures payable LcGG~P|ML
其他流动负债 Other current liabilities oPrK{flm
预提费用 Accrued expenses bP7_QYQ6
应付工资 Payroll payable mw~$;64;a
应付福利费 Welfare payable 8jz7t:0
短期借款-抵押借款 Bank loans - Short term - pledged q6eD{/4a1
短期借款-信用借款 Bank loans - Short term - credit QaSRD/,M
短期借款-担保借款 Bank loans - Short term - guaranteed ~>S? m;
一年内到期长期借款 Long term loans due within one year N`+@_.iBX
一年内到期长期应付款 Long term payable due within one year )No> Q :t
长期借款 Bank loans - Long term ~2O1$o u
应付债券-债券面值 Bond payable - Par value 7kmd.<
应付债券-债券溢价 Bond payable - Excess 'y|p)r"
应付债券-债券折价 Bond payable - Discount ,b74m
应付债券-应计利息 Bond payable - Accrued interest 3mT6HGSKR
长期应付款 Long term payable `\Te,
专项应付款 Specific payable \8/$ZEom
其他长期负债 Other long term liabilities ||'A9
应交税金-所得税 Tax payable - income tax ~!"z`&
应交税金-增值税 Tax payable - VAT wPr!.:MF
应交税金-营业税 Tax payable - business tax B }
应交税金-消费税 Tax payable - consumable tax \{a 64
应交税金-其他 Tax payable - others yXCJ?
递延税款贷项 Deferred taxation credit 2(25IYMS8
股本 Share capital w %R=kY)o
已归还投资 Investment returned Y
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利润分配-其他转入 Profit appropriation - other transfer in tWA<OOl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WJii0+8e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +%)bd
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <O4W!UVg
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c<5(c%a
利润分配-利润归还投资 Profit appropriation - return investment by profit M`,`2I A
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jv59zI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Sw~L
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jGtu>|Gj
期初未分配利润 Retained earnings, beginning of the year pZ&?uo67_
资本公积-股本溢价 Capital surplus - share premium Us4#O&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U]
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资本公积-接受现金捐赠 Capital surplus - cash donation dd!Q[]$ }
资本公积-股权投资准备 Capital surplus - investment reserve h&<>nK
资本公积-拨款转入 Capital surplus - subsidiary yu$xQ~ o
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \Z$MH`_nu
资本公积-其他 Capital surplus - others m&k l_f7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9lc{{)m2)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?d@
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4[
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盈余公积-储备基金 Surplus reserve - reserve fund Z1R{'@Y0Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _PGS"O?j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9bu1Ax1M
主营业务收入 Sales vec4R )S
主营业务成本 Cost of sales xGt>X77
主营业务税金及附加 Sales tax Q =4~uz|
营业费用 Operating expenses ]ujXPK=t
管理费用 General and administrative expenses 6U%F
mE @
财务费用 Financial expenses :KBy(}V
投资收益 Investment income ]w~ECP(ap
其他业务收入 Other operating income S=g E'"LT
营业外收入 Non-operating income DcmRvi)&6
补贴收入 Subsidy income ~o8x3`CoF
其他业务支出 Other operating expenses Fqg*H1I[
营业外支出 Non-operating expenses pu
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所得税 Income tax x1`zD*{
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