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 。 ( (.b&
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现金 Cash in hand Ue:LKK1Gsr
银行存款 Cash in bank MR= dQc
其他货币资金-外埠存款Other monetary assets - cash in other cities @1+gY4g
其他货币资金-银行本票 Other monetary assets - cashier‘s check mEL<d,XhI
其他货币资金-银行汇票 Other monetary assets - bank draft .A(QqL>
其他货币资金-信用卡 Other monetary assets - credit cards C)x>/Qr ~
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 7D5[
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短期投资-股票投资 Investments - Short term - stocks NOC8h\s}(
短期投资-债券投资 Investments - Short term - bonds *d~).z)
短期投资-基金投资 Investments - Short term - funds c@eQSy
短期投资-其他投资 Investments - Short term - others 8C,}nh
短期投资跌价准备 Provision for short-term investment mP!=&u fcU
长期股权投资-股票投资 Long term equity investment - stocks l(irNKutgo
长期股权投资-其他股权投资 Long term equity investment - others 8iv0
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长期债券投资-债券投资 Long term securities investemnt - bonds eo#2n8I>=1
长期债券投资-其他债权投资 Long term securities investment - others A_8UPGh8
长期投资减值准备 Provision for long-term investment )6~
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应收票据 Notes receivable 4q9+a7@
应收股利 Dividends receivable ;u:A:Y4V
应收利息 Interest receivable ^bD)Tg5K
应收帐款 Trade debtors e8Ul^]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors cDkq@H:
预付帐款 Prepayment $,b1`*
应收补贴款 Allowance receivable `;`fA|F^
其他应收款 Other debtors VYo2m
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4[XiD*
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其他流动资产 Other current assets &6@#W]_
物资采购 Purchase ^~7/hm:
原材料 Raw materials w/oXFs&FK
包装物 Packing materials lZ*V.-D^]
低值易耗品 Low value consumbles 2lu A F2
材料成本差异 Material cost difference P
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自制半成品 Self-manufactured goods :Z R5<Y>
库存商品 Finished goods =C(((T.
商品进销差价 Difference between purchase & sales of commodities g7l?/p[n
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out 4!U)a
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales _'}Mg7,V
存货跌价准备 Provision for obsolete stocks NI^jQS
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待摊费用 Prepaid expenses oc>N| ww:
待处理流动资产损益 Unsettled G/L on current assets 4(D1/8
待处理固定资产损益 Unsettled G/L on fixed assets y5/LH~&Ov
委托贷款-本金 Consignment loan - principle mHB0eB'l
委托贷款-利息 Consignment loan - interest sK/Z'h{|
委托贷款-减值准备 Consignment loan - provision VkD}gJY
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery (7*((
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]Vm:iF#5P
固定资产-运输设备 Fixed assets - Automobiles 4(%LG)a4S
累计折旧 Accumulated depreciation W @]t
固定资产减值准备 Impairment of fixed assets B1k;!@@14
工程物资-专用材料 Project material - specific materials G6XDPr:}
工程物资-专用设备 Project material - specific equipment 2uzy]faM
工程物资-预付大型设备款 Project material - prepaid for equipment O
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M\D25=(
在建工程 Construction in progress ?_j]w%Hz
在建工程减值准备 Impairment of construction in progress ly::?
固定资产清理 Disposal of fixed assets #:xv]qb`k
无形资产-专利权 Intangible assets - patent sP@7%p>wt
无形资产-非专利技术 Intangible assets - industrial property and know-how 2v`Q;%7O
无形资产-商标权 Intangible assets - trademark rights K)#6&\0tT
无形资产-土地使用权 Intangible assets - land use rights BV
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无形资产-商誉 Intangible assets - goodwill !7n`-#)
无形资产减值准备 Impairment of intangible assets |lMc6C
长期待摊费用 Deferred assets 7_~_$I~g*
未确认融资费用 Unrecognized finance fees z#GrwE,r
其他长期资产 Other long term assets Y-.aSc53
递延税款借项 Deferred assets debits {.r
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应付票据 Notes payable 6 2LLfD
应付帐款 Trade creditors [{.9#cQ"
预收帐款 Adanvances from customers v!j%<H`NI
代销商品款 Consignment-in payables [e7nW9\l
其他应交款 Other payable to government Lt_A&
其他应付款 Other creditors =\IUBH+C
应付股利 Proposed dividends }$` PZUw>
待转资产价值 Donated assets 8
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预计负债 Accrued liabilities 2Ft#S8
应付短期债券 Short-term debentures payable hg-M>|s7
其他流动负债 Other current liabilities `RyH~4\;
预提费用 Accrued expenses i?D)XXB85
应付工资 Payroll payable w3FEX$`_
应付福利费 Welfare payable d0 mfqP=
短期借款-抵押借款 Bank loans - Short term - pledged tR<L9h
短期借款-信用借款 Bank loans - Short term - credit +R',$YzD
短期借款-担保借款 Bank loans - Short term - guaranteed #F#M<d3-2
一年内到期长期借款 Long term loans due within one year 4k)0OQeW6
一年内到期长期应付款 Long term payable due within one year =}%Q}aPp
长期借款 Bank loans - Long term ~_|CXPiQ8
应付债券-债券面值 Bond payable - Par value NEt_UcC
应付债券-债券溢价 Bond payable - Excess 5s:g(gy3BR
应付债券-债券折价 Bond payable - Discount &sooXKlv|
应付债券-应计利息 Bond payable - Accrued interest \xKhbpO~
长期应付款 Long term payable h*V~.H
专项应付款 Specific payable Vo%DoZg
其他长期负债 Other long term liabilities dMK\ y4#i
应交税金-所得税 Tax payable - income tax 0Om<+]).R
应交税金-增值税 Tax payable - VAT #ds@!u+&
应交税金-营业税 Tax payable - business tax 1"No~/_
应交税金-消费税 Tax payable - consumable tax `V{'GF&[
应交税金-其他 Tax payable - others gp-rTdN
递延税款贷项 Deferred taxation credit ]Y3s5#n
股本 Share capital GHFYIor
已归还投资 Investment returned GpC
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利润分配-其他转入 Profit appropriation - other transfer in zKQXmyO
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [bjP-pX
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sO
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利润分配-提取储备基金 Profit appropriation - reserve fund ,"f2-KC4h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !=?Q>mz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Bp/25jy
利润分配-利润归还投资 Profit appropriation - return investment by profit OBf$0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wu3p2#-Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OE2r2ad
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %t%D|cf
期初未分配利润 Retained earnings, beginning of the year toel!+
资本公积-股本溢价 Capital surplus - share premium ~8Ez K_c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2U
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资本公积-接受现金捐赠 Capital surplus - cash donation ASa)xf9
资本公积-股权投资准备 Capital surplus - investment reserve Qb@i_SX(fs
资本公积-拨款转入 Capital surplus - subsidiary c\VD8 :
资本公积-外币资本折算差额 Capital surplus - foreign currency translation rS_pv=0S
资本公积-其他 Capital surplus - others ^_k`@SU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jm,:jkr
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C^*}*hYk$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @-.Tgpe@a
盈余公积-储备基金 Surplus reserve - reserve fund W/
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund f!J?n]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Nl9}*3r
主营业务收入 Sales pf#~|n#t
主营业务成本 Cost of sales ##'uekSJ
主营业务税金及附加 Sales tax O;m [
营业费用 Operating expenses @m9dB P
管理费用 General and administrative expenses Wo6C0Z3g}
财务费用 Financial expenses Xvxj-\ -
投资收益 Investment income #-kx$(''V
其他业务收入 Other operating income j4$NQ]e^4
营业外收入 Non-operating income 3q.HZfN~
补贴收入 Subsidy income 7e6;
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其他业务支出 Other operating expenses vUB*Qm]Y\
营业外支出 Non-operating expenses @-XMox/
所得税 Income tax cCq mrjUmV
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