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 。 s B
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现金 Cash in hand D WiBG
银行存款 Cash in bank F{m{d?:OA
其他货币资金-外埠存款Other monetary assets - cash in other cities >v+jh(^
其他货币资金-银行本票 Other monetary assets - cashier‘s check +K~NV?c
其他货币资金-银行汇票 Other monetary assets - bank draft #VGjCEeU
其他货币资金-信用卡 Other monetary assets - credit cards iwF9[wAft
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oxz{ ejd{
其他货币资金-存出投资款 Other monetary assets - cash for investment {i [y9
短期投资-股票投资 Investments - Short term - stocks \7v)iG|#G&
短期投资-债券投资 Investments - Short term - bonds -YGbfd<wq
短期投资-基金投资 Investments - Short term - funds TNwKda+
短期投资-其他投资 Investments - Short term - others v?:: |{
短期投资跌价准备 Provision for short-term investment bzZ>ly
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长期股权投资-股票投资 Long term equity investment - stocks \3XqHf3|o
长期股权投资-其他股权投资 Long term equity investment - others [A2`]C
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长期债券投资-债券投资 Long term securities investemnt - bonds =L-I-e97@
长期债券投资-其他债权投资 Long term securities investment - others ZcE_f>KV
长期投资减值准备 Provision for long-term investment sLL7]m}
应收票据 Notes receivable 1zxq^BI
应收股利 Dividends receivable c64v,Hj9
应收利息 Interest receivable K>/%X!RW
应收帐款 Trade debtors 'LE"#2Hu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors w#y0atsg'
预付帐款 Prepayment 2 QTZwx
应收补贴款 Allowance receivable 0s#Kp49-
其他应收款 Other debtors B4Y(?JTx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors G$M
9=@Ug
其他流动资产 Other current assets IE2"rQ T
物资采购 Purchase )
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原材料 Raw materials Qdk6Qubi!
包装物 Packing materials YDJ4c;37
低值易耗品 Low value consumbles &a0r%L()X
材料成本差异 Material cost difference z+{,WHjo
自制半成品 Self-manufactured goods hqvE!Of
库存商品 Finished goods cre;P5^E
商品进销差价 Difference between purchase & sales of commodities 3VO2,PCZ
委托加工物资 Consigned processiong material Z8O n%Mx{"
委托代销商品 Consignment-out %ysZ5:X
受托代销商品 Consignment-in YZf6|
分期收款发出商品 Goods on instalment sales X2sH E
存货跌价准备 Provision for obsolete stocks bm~W
EX
待摊费用 Prepaid expenses 1c4/}3*
待处理流动资产损益 Unsettled G/L on current assets 4BL;FO
待处理固定资产损益 Unsettled G/L on fixed assets - YqYcer
委托贷款-本金 Consignment loan - principle {7hLsK[])
委托贷款-利息 Consignment loan - interest y9H%
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委托贷款-减值准备 Consignment loan - provision Ex amD">T
固定资产-房屋建筑物 Fixed assets - Buildings o G*5f
固定资产-机器设备 Fixed assets - Plant and machinery 1/+C5Bp*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 796\jf$
固定资产-运输设备 Fixed assets - Automobiles z4%uN|V
累计折旧 Accumulated depreciation S{t +>/
固定资产减值准备 Impairment of fixed assets |077Sf|
工程物资-专用材料 Project material - specific materials <*ZJaBwWU~
工程物资-专用设备 Project material - specific equipment `:8J46or
工程物资-预付大型设备款 Project material - prepaid for equipment ?Ea;J0V
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +d}E&=p_
在建工程 Construction in progress 96cJ8I8
在建工程减值准备 Impairment of construction in progress d_UN0YT<
固定资产清理 Disposal of fixed assets #AkV/1Y
无形资产-专利权 Intangible assets - patent tsOrt3
无形资产-非专利技术 Intangible assets - industrial property and know-how jd]s<C3o
无形资产-商标权 Intangible assets - trademark rights !)"%),>}o
无形资产-土地使用权 Intangible assets - land use rights 1/1Xk,E
无形资产-商誉 Intangible assets - goodwill k %e^kej
无形资产减值准备 Impairment of intangible assets ok^d@zI
长期待摊费用 Deferred assets u-Ddq~;|
未确认融资费用 Unrecognized finance fees XgN` 7!Z
其他长期资产 Other long term assets |:[tNs*,O
递延税款借项 Deferred assets debits GcIDG`RX
应付票据 Notes payable ;h6v@)#GX
应付帐款 Trade creditors ;7]u!Q
预收帐款 Adanvances from customers p^<yj0Y
代销商品款 Consignment-in payables o+`6LKg;
其他应交款 Other payable to government
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其他应付款 Other creditors ?&G`{Ey
应付股利 Proposed dividends Va,<3z%O<
待转资产价值 Donated assets F^"_TV0va
预计负债 Accrued liabilities Hgeg@RP
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应付短期债券 Short-term debentures payable w{[=l6L m
其他流动负债 Other current liabilities kIw`P[
预提费用 Accrued expenses =ph&sn$;L
应付工资 Payroll payable S=R7`a<.5
应付福利费 Welfare payable @2pu^k^
短期借款-抵押借款 Bank loans - Short term - pledged H1<>NWm!v7
短期借款-信用借款 Bank loans - Short term - credit 0iULCK
短期借款-担保借款 Bank loans - Short term - guaranteed 7{e{9QbJ4
一年内到期长期借款 Long term loans due within one year {FRAv(,\
一年内到期长期应付款 Long term payable due within one year 0q>P~]Ow
长期借款 Bank loans - Long term U~h'*nV&
应付债券-债券面值 Bond payable - Par value [U}+sTQ
应付债券-债券溢价 Bond payable - Excess GRb*EeT
应付债券-债券折价 Bond payable - Discount ;Op3?_
应付债券-应计利息 Bond payable - Accrued interest R1nJUOE4w^
长期应付款 Long term payable R>DaOH2K*
专项应付款 Specific payable
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其他长期负债 Other long term liabilities }I3gU
应交税金-所得税 Tax payable - income tax A+
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应交税金-增值税 Tax payable - VAT a#mNE*Dg
应交税金-营业税 Tax payable - business tax t+5E#!y
应交税金-消费税 Tax payable - consumable tax o7mZzzP
应交税金-其他 Tax payable - others >fH=DOz$&
递延税款贷项 Deferred taxation credit 7.DtdyM
股本 Share capital (P&4d~)m
已归还投资 Investment returned `:P
利润分配-其他转入 Profit appropriation - other transfer in )jq?lw'&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >=]'hyn]]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >zDF2Y[
利润分配-提取储备基金 Profit appropriation - reserve fund (D@A74q\'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K;LZ-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kYzC#.|1
利润分配-利润归还投资 Profit appropriation - return investment by profit jp $Z]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;'81jbh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3 ?Y|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _qbIh
期初未分配利润 Retained earnings, beginning of the year PW3GL3+
资本公积-股本溢价 Capital surplus - share premium D;UV&.$'v
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sAg Kg=)
资本公积-接受现金捐赠 Capital surplus - cash donation sXd8rj:o
资本公积-股权投资准备 Capital surplus - investment reserve kId
n6 Wx,
资本公积-拨款转入 Capital surplus - subsidiary P2nft2/eu?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n}s~+USZX
资本公积-其他 Capital surplus - others Lm@vXgMD
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +~xn
Xb1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aR\\<due
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <hwy*uBrD
盈余公积-储备基金 Surplus reserve - reserve fund p7:{^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rDm
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]7;\E\o
主营业务收入 Sales PjN =k;
主营业务成本 Cost of sales '#(v=
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主营业务税金及附加 Sales tax N}\[Gr
营业费用 Operating expenses DJP2IP
管理费用 General and administrative expenses 97K[(KE
财务费用 Financial expenses $T :un.TM
投资收益 Investment income #2`D`>7456
其他业务收入 Other operating income )5|I_PXB
营业外收入 Non-operating income e^lWR] v
补贴收入 Subsidy income ~+Z{Q25R
其他业务支出 Other operating expenses wH~kTU2br
营业外支出 Non-operating expenses w[6J
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所得税 Income tax l2;CQ7
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