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 。 bAN 10U
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现金 Cash in hand *U:VM'a
银行存款 Cash in bank F
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其他货币资金-外埠存款Other monetary assets - cash in other cities 1X[73
其他货币资金-银行本票 Other monetary assets - cashier‘s check SE6>vKR/.
其他货币资金-银行汇票 Other monetary assets - bank draft sf
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其他货币资金-信用卡 Other monetary assets - credit cards ,?Ok[G!cm
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?){0-
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其他货币资金-存出投资款 Other monetary assets - cash for investment "tfn?n0
短期投资-股票投资 Investments - Short term - stocks pi|\0lH6W
短期投资-债券投资 Investments - Short term - bonds m
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短期投资-基金投资 Investments - Short term - funds n/xXQ7y
短期投资-其他投资 Investments - Short term - others km9Gwg/zT
短期投资跌价准备 Provision for short-term investment 2=jd;2~
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 7F,07\c
长期债券投资-债券投资 Long term securities investemnt - bonds izXbp02
长期债券投资-其他债权投资 Long term securities investment - others :x8Jy4L
长期投资减值准备 Provision for long-term investment C_6G
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应收票据 Notes receivable Ii|uGxEc
应收股利 Dividends receivable W^^K0yn`@
应收利息 Interest receivable >/(i3)
应收帐款 Trade debtors r5D jCV"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors u
wH)$Pl
预付帐款 Prepayment c$@`P
应收补贴款 Allowance receivable k}- "0>
其他应收款 Other debtors FX{~"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =n> iQS
其他流动资产 Other current assets r3n=<l!Jr
物资采购 Purchase j kSc&
原材料 Raw materials F~tm`n8Z
包装物 Packing materials E~'q?LJOB
低值易耗品 Low value consumbles 7bctx_W&6
材料成本差异 Material cost difference CW.&Y?>Tv
自制半成品 Self-manufactured goods >L#];|
库存商品 Finished goods <ED8"~_
商品进销差价 Difference between purchase & sales of commodities ~sZqa+jB0
委托加工物资 Consigned processiong material Mi;}.K0J
委托代销商品 Consignment-out D."cQ<sxpN
受托代销商品 Consignment-in ^`l"'6
分期收款发出商品 Goods on instalment sales 1_N~1Ik
存货跌价准备 Provision for obsolete stocks s@[C&v
待摊费用 Prepaid expenses j
9{O0[v
待处理流动资产损益 Unsettled G/L on current assets h`z2!F4
待处理固定资产损益 Unsettled G/L on fixed assets $ \? N<W
委托贷款-本金 Consignment loan - principle }v_p gatC
委托贷款-利息 Consignment loan - interest <9Lv4`]GU5
委托贷款-减值准备 Consignment loan - provision t#fs:A7P?}
固定资产-房屋建筑物 Fixed assets - Buildings %4?SY82
固定资产-机器设备 Fixed assets - Plant and machinery r~ZS1Tp
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K<$wz/\
固定资产-运输设备 Fixed assets - Automobiles /X(@|tk:
累计折旧 Accumulated depreciation uPa/,"p
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials |pfhrwJp
工程物资-专用设备 Project material - specific equipment Y}AmX
工程物资-预付大型设备款 Project material - prepaid for equipment v p"%IW
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ygmv_YLjm
在建工程 Construction in progress '"!z$i~G=
在建工程减值准备 Impairment of construction in progress s`$NW^']
固定资产清理 Disposal of fixed assets BNAguAxWo
无形资产-专利权 Intangible assets - patent {DKXn`V
无形资产-非专利技术 Intangible assets - industrial property and know-how i_j9/k
无形资产-商标权 Intangible assets - trademark rights AyQS4A.s[
无形资产-土地使用权 Intangible assets - land use rights Qv9*p('~A
无形资产-商誉 Intangible assets - goodwill bBkm]
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无形资产减值准备 Impairment of intangible assets XNc"kp? z
长期待摊费用 Deferred assets jxRF" GD
未确认融资费用 Unrecognized finance fees Wl^prs7}c
其他长期资产 Other long term assets '5|Q<5!o
递延税款借项 Deferred assets debits W?*Xy6",JF
应付票据 Notes payable ek<PISlci
应付帐款 Trade creditors Z!C`f/h9
预收帐款 Adanvances from customers 2ApDpH`fiJ
代销商品款 Consignment-in payables t_[M&
其他应交款 Other payable to government OaD
Alrm
其他应付款 Other creditors ?noETH z)
应付股利 Proposed dividends \iFMU#
待转资产价值 Donated assets 0EL\Hd
预计负债 Accrued liabilities mQwk!* U
应付短期债券 Short-term debentures payable yt/20a
其他流动负债 Other current liabilities ikEWY_1Y
预提费用 Accrued expenses ua]\xBWx
应付工资 Payroll payable 4A\BGD*5
应付福利费 Welfare payable
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短期借款-抵押借款 Bank loans - Short term - pledged { ()p%#*
短期借款-信用借款 Bank loans - Short term - credit 4kW30Ma
短期借款-担保借款 Bank loans - Short term - guaranteed e67c:Z
一年内到期长期借款 Long term loans due within one year J6@(X8w{j
一年内到期长期应付款 Long term payable due within one year KKx&UKjV
长期借款 Bank loans - Long term HGP%a1RF#
应付债券-债券面值 Bond payable - Par value g|&.v2 '
应付债券-债券溢价 Bond payable - Excess .u&&H_ UmE
应付债券-债券折价 Bond payable - Discount b
>hBct}
应付债券-应计利息 Bond payable - Accrued interest Hrd5p+j
长期应付款 Long term payable H(5S Kv5
专项应付款 Specific payable >< <$
其他长期负债 Other long term liabilities ..P=D <'f
应交税金-所得税 Tax payable - income tax B)j`}7O06
应交税金-增值税 Tax payable - VAT FbNH+?
应交税金-营业税 Tax payable - business tax dXA{+<!!
应交税金-消费税 Tax payable - consumable tax `l[6rf_.
应交税金-其他 Tax payable - others HMEs8.
递延税款贷项 Deferred taxation credit \N#
HPrv}
股本 Share capital h/0<:eZ*
已归还投资 Investment returned .c=$ bQ>^
利润分配-其他转入 Profit appropriation - other transfer in >5Q^9 9V
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nvO%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "K}W^J9v
利润分配-提取储备基金 Profit appropriation - reserve fund E"9/YWv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Dg9--wI}I9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JEK%y
Mj
利润分配-利润归还投资 Profit appropriation - return investment by profit I,],?DQX2)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "v\ bMuS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %:'1_@Ot2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends t7C!}'g&'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4*N@=v
期初未分配利润 Retained earnings, beginning of the year (]zl$*k
资本公积-股本溢价 Capital surplus - share premium EO o'a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KRnB[$3F1
资本公积-接受现金捐赠 Capital surplus - cash donation _H^^2#wc/
资本公积-股权投资准备 Capital surplus - investment reserve ),D`ZRXS
资本公积-拨款转入 Capital surplus - subsidiary 8
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation *#prSS
资本公积-其他 Capital surplus - others YO.`l~ v
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gqO%^b)6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KV^:sxU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7})!>p )
盈余公积-储备基金 Surplus reserve - reserve fund ~n8Oyr
盈余公积-企业发展基金 Surplus reserve - enterprise development fund MYDf`0{$_a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment dN$D6*
主营业务收入 Sales uNPD~TYN
主营业务成本 Cost of sales zCj*:n
主营业务税金及附加 Sales tax 9:CVN@E
营业费用 Operating expenses W[[YOK1T
管理费用 General and administrative expenses MQ9M%>
财务费用 Financial expenses V\k5h
投资收益 Investment income Pq{YZMr
其他业务收入 Other operating income ;i-D~Np|
营业外收入 Non-operating income &geO
Fe}R
补贴收入 Subsidy income oSu|Yn
其他业务支出 Other operating expenses y :i[~ y
营业外支出 Non-operating expenses eSvc/ CU
所得税 Income tax ;:-2~z~~
EvH(Po h