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 。 qz0;p=$8Z
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现金 Cash in hand gcdlT7F)b-
银行存款 Cash in bank lT&eJO~?5
其他货币资金-外埠存款Other monetary assets - cash in other cities =a@j=
其他货币资金-银行本票 Other monetary assets - cashier‘s check _"bHe/'CI
其他货币资金-银行汇票 Other monetary assets - bank draft 925|bX6I
其他货币资金-信用卡 Other monetary assets - credit cards amOn
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit ?o81E2TJO
其他货币资金-存出投资款 Other monetary assets - cash for investment :6vm+5!
短期投资-股票投资 Investments - Short term - stocks l49*<nkmq
短期投资-债券投资 Investments - Short term - bonds ~Y|*`C_)
短期投资-基金投资 Investments - Short term - funds <}<zgOT[1!
短期投资-其他投资 Investments - Short term - others +a^nlW9g
短期投资跌价准备 Provision for short-term investment El.hu%#n*G
长期股权投资-股票投资 Long term equity investment - stocks wt!nMQ
长期股权投资-其他股权投资 Long term equity investment - others $$Oey)*
长期债券投资-债券投资 Long term securities investemnt - bonds bpH^:fyLU`
长期债券投资-其他债权投资 Long term securities investment - others RS)tO0
长期投资减值准备 Provision for long-term investment {2=jAz'?
应收票据 Notes receivable Y
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应收股利 Dividends receivable {khqu:HUn`
应收利息 Interest receivable T
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应收帐款 Trade debtors `$,GzS (
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Xejo_SV&?
预付帐款 Prepayment QdL`|
应收补贴款 Allowance receivable &PYK8}pBk3
其他应收款 Other debtors U+:m4a
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors rH_\d?b
其他流动资产 Other current assets zsX1 QN16
物资采购 Purchase gy#/D& N[
原材料 Raw materials Q
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包装物 Packing materials 'ig&$
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低值易耗品 Low value consumbles ^p[rc@+
材料成本差异 Material cost difference =t9\^RIx)?
自制半成品 Self-manufactured goods )Im#dVQs=
库存商品 Finished goods `j,Yb]~s79
商品进销差价 Difference between purchase & sales of commodities pGJ>O/%
委托加工物资 Consigned processiong material 9
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委托代销商品 Consignment-out LhOa{1S
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受托代销商品 Consignment-in 7"sD5N/>uh
分期收款发出商品 Goods on instalment sales WY?[,_4U
存货跌价准备 Provision for obsolete stocks w80oXXs[#
待摊费用 Prepaid expenses r^FhTzA=1
待处理流动资产损益 Unsettled G/L on current assets ,]46I.]
待处理固定资产损益 Unsettled G/L on fixed assets -I8=T]_D
委托贷款-本金 Consignment loan - principle tn
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委托贷款-利息 Consignment loan - interest "P7nNa
委托贷款-减值准备 Consignment loan - provision {1
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固定资产-房屋建筑物 Fixed assets - Buildings , w{e
固定资产-机器设备 Fixed assets - Plant and machinery W-mQjJ`,B
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Fv~20G(O
固定资产-运输设备 Fixed assets - Automobiles N5Q[n d
累计折旧 Accumulated depreciation Y$Zx,
固定资产减值准备 Impairment of fixed assets mq@6Q\Z+
工程物资-专用材料 Project material - specific materials kD=WO4}
工程物资-专用设备 Project material - specific equipment sDPs
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工程物资-预付大型设备款 Project material - prepaid for equipment /t+f{VX$
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &J[:awQX
在建工程 Construction in progress R3x3]]D
在建工程减值准备 Impairment of construction in progress s}w{:Hk,x8
固定资产清理 Disposal of fixed assets F*IzQ(#HW
无形资产-专利权 Intangible assets - patent J] {QB^?
无形资产-非专利技术 Intangible assets - industrial property and know-how tScPa,(
无形资产-商标权 Intangible assets - trademark rights 3EJj9}#x"'
无形资产-土地使用权 Intangible assets - land use rights [pbo4e,4O
无形资产-商誉 Intangible assets - goodwill >V-A;S:
无形资产减值准备 Impairment of intangible assets gG0!C))8
长期待摊费用 Deferred assets I'A_x$ib6
未确认融资费用 Unrecognized finance fees B<5R
其他长期资产 Other long term assets t^+ik1.
递延税款借项 Deferred assets debits X <f8,n
应付票据 Notes payable q!.byrod
应付帐款 Trade creditors Of*Pw[vD
预收帐款 Adanvances from customers f(/lLgI(
代销商品款 Consignment-in payables q]T1dz?
其他应交款 Other payable to government _Gn2o2T
其他应付款 Other creditors aS{|uE]
应付股利 Proposed dividends S0z
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待转资产价值 Donated assets E{XH?_xo
预计负债 Accrued liabilities '))0Lh
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应付短期债券 Short-term debentures payable C'9Cr}cZ.
其他流动负债 Other current liabilities f.D?sH An
预提费用 Accrued expenses 6a[}'/
应付工资 Payroll payable 6HT;#Znn
应付福利费 Welfare payable 0(eBZdRO
短期借款-抵押借款 Bank loans - Short term - pledged gH12[Us'`
短期借款-信用借款 Bank loans - Short term - credit q
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短期借款-担保借款 Bank loans - Short term - guaranteed \hTm)-FP
一年内到期长期借款 Long term loans due within one year MI/MhkS
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一年内到期长期应付款 Long term payable due within one year PQy4{0 _
长期借款 Bank loans - Long term 7?#J~.d5
应付债券-债券面值 Bond payable - Par value e|)hG8FlF
应付债券-债券溢价 Bond payable - Excess `F-/QX[:
应付债券-债券折价 Bond payable - Discount kjIAep0rT
应付债券-应计利息 Bond payable - Accrued interest sd*p/Q|4
长期应付款 Long term payable h}[-'>{
专项应付款 Specific payable MLXN Zd
其他长期负债 Other long term liabilities /a{la
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应交税金-所得税 Tax payable - income tax ]^yFaTfS
应交税金-增值税 Tax payable - VAT j_K4;k#r
应交税金-营业税 Tax payable - business tax qB5j;
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应交税金-消费税 Tax payable - consumable tax ?M8dP%&r
应交税金-其他 Tax payable - others j]{_s"O
递延税款贷项 Deferred taxation credit &*##bA"!B
股本 Share capital (l\1n;s*B
已归还投资 Investment returned
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利润分配-其他转入 Profit appropriation - other transfer in (ceNO4"cZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BL0 {HV!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *w|:~g
利润分配-提取储备基金 Profit appropriation - reserve fund "H7dft/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xnt~]k\"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +[M6X}
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利润分配-利润归还投资 Profit appropriation - return investment by profit 52%2R]G!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @P#N2:jwj
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m,VOx7%n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {&cJDqz5=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B-xGX$<z
期初未分配利润 Retained earnings, beginning of the year .k#
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资本公积-股本溢价 Capital surplus - share premium $|L
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )B
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资本公积-接受现金捐赠 Capital surplus - cash donation xe]y]
资本公积-股权投资准备 Capital surplus - investment reserve 1ct;A_48
资本公积-拨款转入 Capital surplus - subsidiary (jnQ
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation d?ex,f.
资本公积-其他 Capital surplus - others 7r7YNn/?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rV2WnAb[H&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3_ r*y9l
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 34`'M+3
盈余公积-储备基金 Surplus reserve - reserve fund 6^V=?~a&z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund eX?OYDDC0j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales @'w"R/,n-@
主营业务成本 Cost of sales w^?>e;/\
主营业务税金及附加 Sales tax ,$@bE
营业费用 Operating expenses E-4b[xNj*+
管理费用 General and administrative expenses &:;:"{t}Do
财务费用 Financial expenses hB"fhX
投资收益 Investment income AS
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其他业务收入 Other operating income \RNNg
营业外收入 Non-operating income F0pir(n-
补贴收入 Subsidy income +O"!qAiK
其他业务支出 Other operating expenses Z
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营业外支出 Non-operating expenses o\[~.";Z
所得税 Income tax aAZZ8V
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