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 。 y8e'weK
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现金 Cash in hand R[vA%G
银行存款 Cash in bank C>=[fAr mO
其他货币资金-外埠存款Other monetary assets - cash in other cities ;%`oS.69
其他货币资金-银行本票 Other monetary assets - cashier‘s check vP @\"
其他货币资金-银行汇票 Other monetary assets - bank draft AQU^7O
其他货币资金-信用卡 Other monetary assets - credit cards U'oFW@Y;h
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 'L5ih|$>
其他货币资金-存出投资款 Other monetary assets - cash for investment VoG:3qN
短期投资-股票投资 Investments - Short term - stocks 5==hyIy
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds =#so[Pd
短期投资-其他投资 Investments - Short term - others C
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短期投资跌价准备 Provision for short-term investment $TZjSZ1w
长期股权投资-股票投资 Long term equity investment - stocks |EZ\+!8N:{
长期股权投资-其他股权投资 Long term equity investment - others x;@wtd*QB
长期债券投资-债券投资 Long term securities investemnt - bonds 0Bn35.K
长期债券投资-其他债权投资 Long term securities investment - others {W11+L{8
长期投资减值准备 Provision for long-term investment *$ kpSph
应收票据 Notes receivable
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应收股利 Dividends receivable 4m"6$
应收利息 Interest receivable e anR$I;Yj
应收帐款 Trade debtors uN*Ynf(:-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors L}Rsg'U
预付帐款 Prepayment >[r ,X$]
应收补贴款 Allowance receivable r-8fvBZ5
其他应收款 Other debtors );!IGcgF
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors EN-;@P9;C
其他流动资产 Other current assets Y2d(HD@
物资采购 Purchase 0@LC8Bz+'
原材料 Raw materials Hpj7EaMZ_
包装物 Packing materials 6^VP
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低值易耗品 Low value consumbles 0U&@;/?
材料成本差异 Material cost difference Z!foD^&R
自制半成品 Self-manufactured goods 66C_XT
库存商品 Finished goods ,k |QuOrCh
商品进销差价 Difference between purchase & sales of commodities k}hTSL
委托加工物资 Consigned processiong material i}=n6
委托代销商品 Consignment-out WvN{f*
受托代销商品 Consignment-in y"T(Unvc
分期收款发出商品 Goods on instalment sales C-tkYP
存货跌价准备 Provision for obsolete stocks ko+fJ
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待摊费用 Prepaid expenses M"s+k
待处理流动资产损益 Unsettled G/L on current assets 4d63+iM+}
待处理固定资产损益 Unsettled G/L on fixed assets ,JqCxb9
委托贷款-本金 Consignment loan - principle c1sVdM}|
委托贷款-利息 Consignment loan - interest }Hy4^2B
委托贷款-减值准备 Consignment loan - provision PdqyNn=
固定资产-房屋建筑物 Fixed assets - Buildings |7)oX
固定资产-机器设备 Fixed assets - Plant and machinery 5#U=x ,7e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures sL4j@Lt
固定资产-运输设备 Fixed assets - Automobiles :um]a70
累计折旧 Accumulated depreciation L]Dq1q8`
固定资产减值准备 Impairment of fixed assets ^Rh`XE
工程物资-专用材料 Project material - specific materials vX}#wDNP
工程物资-专用设备 Project material - specific equipment K:q|M?_
工程物资-预付大型设备款 Project material - prepaid for equipment 3,y zRb
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production :y1,OR/k
在建工程 Construction in progress K};~A?ET,h
在建工程减值准备 Impairment of construction in progress FjV)QP H
固定资产清理 Disposal of fixed assets :x3"Cj
无形资产-专利权 Intangible assets - patent bc]SY =
无形资产-非专利技术 Intangible assets - industrial property and know-how C+%6N@
无形资产-商标权 Intangible assets - trademark rights !6FO[^h||H
无形资产-土地使用权 Intangible assets - land use rights [=]LR9c4
无形资产-商誉 Intangible assets - goodwill C$4!|Wg3
无形资产减值准备 Impairment of intangible assets !X4m6gRaP
长期待摊费用 Deferred assets T!X`"rI
未确认融资费用 Unrecognized finance fees UW'@3#<?
其他长期资产 Other long term assets :$Xvq-#$|
递延税款借项 Deferred assets debits ]{ir^[A6
应付票据 Notes payable o@[oI\Vr!
应付帐款 Trade creditors $&X-ay o
预收帐款 Adanvances from customers KD`*[.tT
代销商品款 Consignment-in payables 3YD.Fjz$
其他应交款 Other payable to government 61Wh %8-
其他应付款 Other creditors #+8G`
应付股利 Proposed dividends D9JHx+Xf>
待转资产价值 Donated assets r!;wKO
预计负债 Accrued liabilities ^l{q{O7U$
应付短期债券 Short-term debentures payable _)ZxD--Qg
其他流动负债 Other current liabilities .&2~gA
预提费用 Accrued expenses N(`XqeC*
应付工资 Payroll payable 0y
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应付福利费 Welfare payable Zg$RiQ^-{J
短期借款-抵押借款 Bank loans - Short term - pledged gX]ewbPDQ
短期借款-信用借款 Bank loans - Short term - credit 8EY]<#PN
短期借款-担保借款 Bank loans - Short term - guaranteed ?$.JgG%Z+g
一年内到期长期借款 Long term loans due within one year QxT\_Nej*n
一年内到期长期应付款 Long term payable due within one year \:Q)X$6
长期借款 Bank loans - Long term bD`h/jYv
应付债券-债券面值 Bond payable - Par value rGlnu.mK^
应付债券-债券溢价 Bond payable - Excess W
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应付债券-债券折价 Bond payable - Discount 'fPDODE
应付债券-应计利息 Bond payable - Accrued interest {ObUJ3
长期应付款 Long term payable nL+y"O
专项应付款 Specific payable t!\B6!Fo
其他长期负债 Other long term liabilities +!mEP
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应交税金-所得税 Tax payable - income tax d' l|oeS
应交税金-增值税 Tax payable - VAT $]gflAe2
应交税金-营业税 Tax payable - business tax @?*;
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应交税金-消费税 Tax payable - consumable tax M{g.x4M@W
应交税金-其他 Tax payable - others &l0,q=T
递延税款贷项 Deferred taxation credit <>H^:iqn
股本 Share capital ;)q"X>FMZe
已归还投资 Investment returned rE%HNPO
利润分配-其他转入 Profit appropriation - other transfer in L&0aS:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5c$\DZ(
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 ;_#<a*f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uyvjo)T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~\+Bb8+hpJ
利润分配-利润归还投资 Profit appropriation - return investment by profit $|t={s34
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?2,{+d |
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Jwpc8MQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1E=E ?$9sg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?5;N=\GQ
期初未分配利润 Retained earnings, beginning of the year }$b!/<7FD
资本公积-股本溢价 Capital surplus - share premium m(`O>zS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >qZl
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资本公积-接受现金捐赠 Capital surplus - cash donation #^{%jlmHxJ
资本公积-股权投资准备 Capital surplus - investment reserve }/QtIY#I
资本公积-拨款转入 Capital surplus - subsidiary WAf"|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B.:1fT7lI
资本公积-其他 Capital surplus - others kK:U+`+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;;+
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MzH'<`;BP
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u82 (`+B
盈余公积-储备基金 Surplus reserve - reserve fund :eIQF7-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EiVVVmm!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9"zp>VR
主营业务收入 Sales w?Pex]i{
主营业务成本 Cost of sales C;~LY&=
主营业务税金及附加 Sales tax Tj+U:#!!~
营业费用 Operating expenses *T~b
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管理费用 General and administrative expenses 0O a&vx
财务费用 Financial expenses dDa&:L
投资收益 Investment income 2"c 5<
其他业务收入 Other operating income U4qk<!
营业外收入 Non-operating income FKUo^F?z
补贴收入 Subsidy income r7FJqd
其他业务支出 Other operating expenses Bru] ;%Qg%
营业外支出 Non-operating expenses A4(k<<xjE
所得税 Income tax jig3M N
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