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 。 v p"%IW
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现金 Cash in hand lcu( "^{3
银行存款 Cash in bank utYnaeQcn
其他货币资金-外埠存款Other monetary assets - cash in other cities 4^d+l.F
其他货币资金-银行本票 Other monetary assets - cashier‘s check 1x~%Ydy
其他货币资金-银行汇票 Other monetary assets - bank draft b:N^Fe
其他货币资金-信用卡 Other monetary assets - credit cards ?b!CV
其他货币资金-信用证保证金 Other monetary assets - L/C deposit bBkm]
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其他货币资金-存出投资款 Other monetary assets - cash for investment [W^6u7~
短期投资-股票投资 Investments - Short term - stocks \>*MMe
短期投资-债券投资 Investments - Short term - bonds FK4nz2&4
短期投资-基金投资 Investments - Short term - funds u=p ;A1oy
短期投资-其他投资 Investments - Short term - others 71oFm1m{
短期投资跌价准备 Provision for short-term investment dzjB UD
长期股权投资-股票投资 Long term equity investment - stocks ib5;f0Qa
长期股权投资-其他股权投资 Long term equity investment - others 6{JR 0
长期债券投资-债券投资 Long term securities investemnt - bonds tIn7(C
长期债券投资-其他债权投资 Long term securities investment - others #6Efev
长期投资减值准备 Provision for long-term investment P<j4\zJ
应收票据 Notes receivable c!'A)JD@
应收股利 Dividends receivable c8
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应收利息 Interest receivable XM$5S+e
应收帐款 Trade debtors mF6@Y[/B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .ujs`9d_-
预付帐款 Prepayment <7_ |Q
应收补贴款 Allowance receivable 9f\aoVX
其他应收款 Other debtors OqfhCNAY
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors oso1uAOfp
其他流动资产 Other current assets e67c:Z
物资采购 Purchase 'Z*\1Ci
原材料 Raw materials }m=tzHB*
包装物 Packing materials 4*p_s8> >
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference J8sJ~FnUj
自制半成品 Self-manufactured goods KKeb ioW
库存商品 Finished goods Bi9
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商品进销差价 Difference between purchase & sales of commodities H(5S Kv5
委托加工物资 Consigned processiong material ]p4`7@@)*
委托代销商品 Consignment-out f7EIDFX>pt
受托代销商品 Consignment-in x'E'jh%
分期收款发出商品 Goods on instalment sales rh:s
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存货跌价准备 Provision for obsolete stocks <3SFP3^:
待摊费用 Prepaid expenses P.[6s$J
待处理流动资产损益 Unsettled G/L on current assets "4Vi=* 2V
待处理固定资产损益 Unsettled G/L on fixed assets o1 hdO
委托贷款-本金 Consignment loan - principle i#pjv'C
委托贷款-利息 Consignment loan - interest X_-Hrp!h
委托贷款-减值准备 Consignment loan - provision jQ.>2-;H9
固定资产-房屋建筑物 Fixed assets - Buildings Nt`F0
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固定资产-机器设备 Fixed assets - Plant and machinery @1pW!AdN
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures TnvHO_P,
固定资产-运输设备 Fixed assets - Automobiles _/QKWk&j
累计折旧 Accumulated depreciation ~>}dse
固定资产减值准备 Impairment of fixed assets dvg;
工程物资-专用材料 Project material - specific materials p?Z
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工程物资-专用设备 Project material - specific equipment ;w>3,ub(0
工程物资-预付大型设备款 Project material - prepaid for equipment vxbH^b
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |:7EJkKZ
在建工程 Construction in progress -)y> c
在建工程减值准备 Impairment of construction in progress ?YkO+?}+
固定资产清理 Disposal of fixed assets _g^K$
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无形资产-专利权 Intangible assets - patent h@PMCmf_
无形资产-非专利技术 Intangible assets - industrial property and know-how z)
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无形资产-商标权 Intangible assets - trademark rights K]H"qG.K
无形资产-土地使用权 Intangible assets - land use rights O" X!S_R
无形资产-商誉 Intangible assets - goodwill G:h;C].
无形资产减值准备 Impairment of intangible assets gqO%^b)6
长期待摊费用 Deferred assets KV^:sxU
未确认融资费用 Unrecognized finance fees 7})!>p )
其他长期资产 Other long term assets eLDL "L
递延税款借项 Deferred assets debits .v
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应付票据 Notes payable
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应付帐款 Trade creditors 3&a*]
预收帐款 Adanvances from customers ,%)WT>
代销商品款 Consignment-in payables WQIM2_=M
其他应交款 Other payable to government @,yFY
其他应付款 Other creditors eu}:Wg2
应付股利 Proposed dividends T(sG.%
待转资产价值 Donated assets ?FY@fO?es
预计负债 Accrued liabilities {jx#^n&5R
应付短期债券 Short-term debentures payable ~$y#(YbH
其他流动负债 Other current liabilities HonAK
预提费用 Accrued expenses 8M3p\}O
应付工资 Payroll payable O9qKwn;q(
应付福利费 Welfare payable }OX>(
短期借款-抵押借款 Bank loans - Short term - pledged $X.'W\o|
短期借款-信用借款 Bank loans - Short term - credit =XRgT1>e
短期借款-担保借款 Bank loans - Short term - guaranteed tvj'{W
一年内到期长期借款 Long term loans due within one year j-I6QUd
一年内到期长期应付款 Long term payable due within one year xd
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长期借款 Bank loans - Long term Ol/2%UJXL
应付债券-债券面值 Bond payable - Par value *mK);@pL
应付债券-债券溢价 Bond payable - Excess fr,CH{Uq
应付债券-债券折价 Bond payable - Discount {R1Cxt}
应付债券-应计利息 Bond payable - Accrued interest "b1R5(Ar
长期应付款 Long term payable ?4wehcZz
专项应付款 Specific payable mk[d7Yt{O
其他长期负债 Other long term liabilities pxCGE[@`
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT YV ZSKU
应交税金-营业税 Tax payable - business tax P60]ps!M
应交税金-消费税 Tax payable - consumable tax d9[6kQ]
应交税金-其他 Tax payable - others rvoS52XG,
递延税款贷项 Deferred taxation credit e
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股本 Share capital ,h^;~|GT
已归还投资 Investment returned Op$J
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利润分配-其他转入 Profit appropriation - other transfer in ZAnO$pA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e u=f-HW]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve E3.W#=o
利润分配-提取储备基金 Profit appropriation - reserve fund >ihe|WN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund UQji7K }
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 66"ZH,335
利润分配-利润归还投资 Profit appropriation - return investment by profit j_ywG{Jk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ++p&
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %.6?\w1e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g6a3MJV`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u
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期初未分配利润 Retained earnings, beginning of the year t-<[._:+
资本公积-股本溢价 Capital surplus - share premium i_ODgc`H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation +DV6oh
资本公积-股权投资准备 Capital surplus - investment reserve .}hZ7>4-
资本公积-拨款转入 Capital surplus - subsidiary 6 peM4X
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B,VSFpPx
资本公积-其他 Capital surplus - others $
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #35S7G^ @`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $RFu
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dXK~
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盈余公积-储备基金 Surplus reserve - reserve fund PEQvEruZ}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nO.+&
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment o}^vREO
主营业务收入 Sales W!Ct[t
主营业务成本 Cost of sales ^J5V!i$
主营业务税金及附加 Sales tax [2j(\vC!
营业费用 Operating expenses @Qsg.9N3K
管理费用 General and administrative expenses ofrlTw&o
财务费用 Financial expenses U-]PWt?C{
投资收益 Investment income PJ11LE
其他业务收入 Other operating income v8fZ?dx
营业外收入 Non-operating income u%IKM\
补贴收入 Subsidy income 7rDRu]
其他业务支出 Other operating expenses 5tCq}]q#P
营业外支出 Non-operating expenses ]#7Y@Yo
所得税 Income tax :c/=fWM%
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