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 。 5X20/+aT
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现金 Cash in hand N$6e KJ]
银行存款 Cash in bank hE|P|0U,n
其他货币资金-外埠存款Other monetary assets - cash in other cities r|EN 5
其他货币资金-银行本票 Other monetary assets - cashier‘s check qtExd~E
其他货币资金-银行汇票 Other monetary assets - bank draft 8
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其他货币资金-信用卡 Other monetary assets - credit cards 0n{.96r0R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit g%&E~V/g$
其他货币资金-存出投资款 Other monetary assets - cash for investment i'm<{v
短期投资-股票投资 Investments - Short term - stocks "iA0hA
短期投资-债券投资 Investments - Short term - bonds pR$(V4>
短期投资-基金投资 Investments - Short term - funds P9/ (f$ =
短期投资-其他投资 Investments - Short term - others /~Y\KOH|
短期投资跌价准备 Provision for short-term investment o/w3b8
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others ZeP=}0TGjn
长期债券投资-债券投资 Long term securities investemnt - bonds _K o#36.S
长期债券投资-其他债权投资 Long term securities investment - others _ocCt XI9
长期投资减值准备 Provision for long-term investment x~V[}4E%>
应收票据 Notes receivable cD0rU8x
应收股利 Dividends receivable ~Q&J\'GQH
应收利息 Interest receivable C(
ij_>
应收帐款 Trade debtors `gX|q3K\s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors R9U{r.AA
预付帐款 Prepayment Ca|egQv
应收补贴款 Allowance receivable z:>cQUYl
其他应收款 Other debtors 17
Ugz?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors lI<jYd
0fZ
其他流动资产 Other current assets jVQ
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物资采购 Purchase 6Ijt2c'A}
原材料 Raw materials oX|T&"&
包装物 Packing materials J#I RbO)
低值易耗品 Low value consumbles wtw=RA
材料成本差异 Material cost difference k7^hcth
自制半成品 Self-manufactured goods aUaeK(x:H
库存商品 Finished goods !;eE7xn &
商品进销差价 Difference between purchase & sales of commodities zmo2uUEd
委托加工物资 Consigned processiong material jH<
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委托代销商品 Consignment-out Vu3DP+u|i
受托代销商品 Consignment-in +V4)><
分期收款发出商品 Goods on instalment sales {7o3wxsS
存货跌价准备 Provision for obsolete stocks mtmC,jnD
待摊费用 Prepaid expenses }bb,Iib
待处理流动资产损益 Unsettled G/L on current assets WC#6(H5t$
待处理固定资产损益 Unsettled G/L on fixed assets &t=:xVn-M
委托贷款-本金 Consignment loan - principle 1Gsh%0r3
委托贷款-利息 Consignment loan - interest 8A#,*@V[
委托贷款-减值准备 Consignment loan - provision k+J%o%* <
固定资产-房屋建筑物 Fixed assets - Buildings M
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固定资产-机器设备 Fixed assets - Plant and machinery C%z)D1-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures j%6p:wDl
固定资产-运输设备 Fixed assets - Automobiles ?2]fE[SqY
累计折旧 Accumulated depreciation f/)Y {kS6
固定资产减值准备 Impairment of fixed assets 7hHID>,o9%
工程物资-专用材料 Project material - specific materials w?ugZYwX*
工程物资-专用设备 Project material - specific equipment ]l,D,d81
工程物资-预付大型设备款 Project material - prepaid for equipment zjmoIE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \u,CixV=
在建工程 Construction in progress y\T$) XGV
在建工程减值准备 Impairment of construction in progress LCivZ0?|X
固定资产清理 Disposal of fixed assets wW%b~JX
无形资产-专利权 Intangible assets - patent GW AT0
无形资产-非专利技术 Intangible assets - industrial property and know-how c,a8#Og
无形资产-商标权 Intangible assets - trademark rights if*V-$[I
无形资产-土地使用权 Intangible assets - land use rights 5i[O\@]5
无形资产-商誉 Intangible assets - goodwill Nf| 0O\+%y
无形资产减值准备 Impairment of intangible assets 74([~Qs _M
长期待摊费用 Deferred assets ]64Pk9z=
未确认融资费用 Unrecognized finance fees 1aAOT6h
其他长期资产 Other long term assets y\??cjWb]
递延税款借项 Deferred assets debits xrf|c
应付票据 Notes payable Ca
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应付帐款 Trade creditors ``/L18
预收帐款 Adanvances from customers f)Qln[/
代销商品款 Consignment-in payables &]TniQH
其他应交款 Other payable to government A[l
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其他应付款 Other creditors 1S?~c25=h
应付股利 Proposed dividends fEBi'Ad
待转资产价值 Donated assets Q`k;E}x_-
预计负债 Accrued liabilities QNb
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应付短期债券 Short-term debentures payable zK6w0
其他流动负债 Other current liabilities K*:=d}^
预提费用 Accrued expenses z4YDngf=4
应付工资 Payroll payable mnA_$W3~I
应付福利费 Welfare payable Vh0cac|X
短期借款-抵押借款 Bank loans - Short term - pledged 7m#EqF$P
短期借款-信用借款 Bank loans - Short term - credit -b!?9T?}
短期借款-担保借款 Bank loans - Short term - guaranteed }ILBX4c
一年内到期长期借款 Long term loans due within one year -C2!`/U
一年内到期长期应付款 Long term payable due within one year ^&;,n.X5Z
长期借款 Bank loans - Long term "]eB2k_>
应付债券-债券面值 Bond payable - Par value 02,t
应付债券-债券溢价 Bond payable - Excess -
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应付债券-债券折价 Bond payable - Discount lat5n&RP Y
应付债券-应计利息 Bond payable - Accrued interest KpGx<+0p
长期应付款 Long term payable v~OMm\
专项应付款 Specific payable hJSvx
其他长期负债 Other long term liabilities pLu5x<
应交税金-所得税 Tax payable - income tax LVUA"'6V
应交税金-增值税 Tax payable - VAT ]y#'U
应交税金-营业税 Tax payable - business tax 'd
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应交税金-消费税 Tax payable - consumable tax >~,~X9
应交税金-其他 Tax payable - others &J/EBmY[
递延税款贷项 Deferred taxation credit Z`kVyuQ
股本 Share capital
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已归还投资 Investment returned ;L$-_Z
利润分配-其他转入 Profit appropriation - other transfer in 7)U
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y{M7kYWtHV
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JL
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利润分配-提取储备基金 Profit appropriation - reserve fund 6|=]i-8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,|*Gr"Q=
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GJdL1ptc
利润分配-利润归还投资 Profit appropriation - return investment by profit +s<6eHpm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]EK(k7nH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |dxWO
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ViW2q"4=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ko&4{}/
期初未分配利润 Retained earnings, beginning of the year (g@X.*c8
资本公积-股本溢价 Capital surplus - share premium s/ABT.ZO
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B*:I
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资本公积-接受现金捐赠 Capital surplus - cash donation r0nnmy]{d
资本公积-股权投资准备 Capital surplus - investment reserve U`[viH>K
资本公积-拨款转入 Capital surplus - subsidiary v{$?Ow T/u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zHKP$k8
资本公积-其他 Capital surplus - others G+fo'ThG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vVMoCG"f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -"zW"v)\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0to`
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盈余公积-储备基金 Surplus reserve - reserve fund -\p&18K#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v#gXXO[P1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -0 xo6'mD
主营业务收入 Sales ZklO9Ox(
主营业务成本 Cost of sales Y*#xo7#B
主营业务税金及附加 Sales tax 7# wB
营业费用 Operating expenses 7(D)U)9h
管理费用 General and administrative expenses kxJs4BY0
财务费用 Financial expenses <b'*GB
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投资收益 Investment income q0q-Coh>
其他业务收入 Other operating income y_>DszRN`u
营业外收入 Non-operating income z#Qe$`4&
补贴收入 Subsidy income Cgln@Rz
其他业务支出 Other operating expenses +@uA
营业外支出 Non-operating expenses l1kHFeq
所得税 Income tax Wtaz@+
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