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 。 txW{7[w+,
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现金 Cash in hand {wO3<9
银行存款 Cash in bank :axRoRg
其他货币资金-外埠存款Other monetary assets - cash in other cities HIQ_%L4]
其他货币资金-银行本票 Other monetary assets - cashier‘s check QcgRAo+u
其他货币资金-银行汇票 Other monetary assets - bank draft K#EvFs`s;
其他货币资金-信用卡 Other monetary assets - credit cards EKA#|^Q:NX
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,-izEr
其他货币资金-存出投资款 Other monetary assets - cash for investment 3x5JFM
短期投资-股票投资 Investments - Short term - stocks ?kWC}k{
短期投资-债券投资 Investments - Short term - bonds _(Sa4Vb=Q6
短期投资-基金投资 Investments - Short term - funds W{%TlN
短期投资-其他投资 Investments - Short term - others @{YS}&Q/
短期投资跌价准备 Provision for short-term investment } ~h3c|
长期股权投资-股票投资 Long term equity investment - stocks o}W%I/s
长期股权投资-其他股权投资 Long term equity investment - others 74H)|Dkx
长期债券投资-债券投资 Long term securities investemnt - bonds >ZPsjQuf"
长期债券投资-其他债权投资 Long term securities investment - others eAXc:222
长期投资减值准备 Provision for long-term investment "l*Pd$sr
应收票据 Notes receivable 7l'6gg
应收股利 Dividends receivable =4[v3Qx
应收利息 Interest receivable AmaT0tzJC
应收帐款 Trade debtors <\Eh1[F
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ,RJtm%w
预付帐款 Prepayment 9^,Lc1"M>
应收补贴款 Allowance receivable gg[WlRQK4A
其他应收款 Other debtors :A1{ d?B
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %1H[Wh(U
其他流动资产 Other current assets >_o}
物资采购 Purchase XM1WfjE\
原材料 Raw materials $]{k+
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包装物 Packing materials ~KW,kyXBnD
低值易耗品 Low value consumbles WOQP$D9
材料成本差异 Material cost difference [ JpKSTg[
自制半成品 Self-manufactured goods lL{5SH<Q
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities "]z-: \ V
委托加工物资 Consigned processiong material `wus\&!W
委托代销商品 Consignment-out MZlk0o
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受托代销商品 Consignment-in T?
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分期收款发出商品 Goods on instalment sales k%D+Y(WGz8
存货跌价准备 Provision for obsolete stocks ux_Mrh'
待摊费用 Prepaid expenses gUxP>hB
待处理流动资产损益 Unsettled G/L on current assets "ul {d(K3
待处理固定资产损益 Unsettled G/L on fixed assets 2ggdWg7z
委托贷款-本金 Consignment loan - principle y$@ZN~8
委托贷款-利息 Consignment loan - interest 0}$Hi
委托贷款-减值准备 Consignment loan - provision #>%X_o-o23
固定资产-房屋建筑物 Fixed assets - Buildings _{r=.W+w
固定资产-机器设备 Fixed assets - Plant and machinery %%NlTE8*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures R(2tlZ
固定资产-运输设备 Fixed assets - Automobiles }RmU%IYc
累计折旧 Accumulated depreciation :Qumb
固定资产减值准备 Impairment of fixed assets C!Rs^/
工程物资-专用材料 Project material - specific materials u#Z#)3P
工程物资-专用设备 Project material - specific equipment UG2nX3?
工程物资-预付大型设备款 Project material - prepaid for equipment >Y
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production c}y [[EX
在建工程 Construction in progress {.QEc0-
在建工程减值准备 Impairment of construction in progress s0DGC
固定资产清理 Disposal of fixed assets Z2TL #@
无形资产-专利权 Intangible assets - patent T-5nB>)
无形资产-非专利技术 Intangible assets - industrial property and know-how D&}3$ 7>
无形资产-商标权 Intangible assets - trademark rights O>^C4c!
无形资产-土地使用权 Intangible assets - land use rights 31rx-D8o
无形资产-商誉 Intangible assets - goodwill W0epAGrB
无形资产减值准备 Impairment of intangible assets v=_6XF
长期待摊费用 Deferred assets &K/ya7
未确认融资费用 Unrecognized finance fees qxFB%KqU
其他长期资产 Other long term assets ZHGC6a!a
递延税款借项 Deferred assets debits kMtwiB|7j
应付票据 Notes payable &e;=cAXG
应付帐款 Trade creditors PNaay:a|
预收帐款 Adanvances from customers `t_W2y
代销商品款 Consignment-in payables `FYv3w2
其他应交款 Other payable to government L5#P[cHzz
其他应付款 Other creditors Q(<)KZIK
应付股利 Proposed dividends YN`H
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待转资产价值 Donated assets 87=^J
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预计负债 Accrued liabilities :E>HE,1b+
应付短期债券 Short-term debentures payable CAcS~ "
其他流动负债 Other current liabilities Y}uCP1v
预提费用 Accrued expenses SzUpWy&
应付工资 Payroll payable 7VMvF/ap]u
应付福利费 Welfare payable $% 1vW=d
短期借款-抵押借款 Bank loans - Short term - pledged ))&;}2{
短期借款-信用借款 Bank loans - Short term - credit |lJX 3
短期借款-担保借款 Bank loans - Short term - guaranteed n@
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一年内到期长期借款 Long term loans due within one year )yTm.F
一年内到期长期应付款 Long term payable due within one year d/bEt&
长期借款 Bank loans - Long term Z00+!Tnd
应付债券-债券面值 Bond payable - Par value N5i+3&
应付债券-债券溢价 Bond payable - Excess hO';
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应付债券-债券折价 Bond payable - Discount SE),":aY
应付债券-应计利息 Bond payable - Accrued interest Dd
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长期应付款 Long term payable /c2w/+ _
专项应付款 Specific payable >y[oP!-|P
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax Yc,7t
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应交税金-增值税 Tax payable - VAT UN zlN
应交税金-营业税 Tax payable - business tax czm&~n6$
应交税金-消费税 Tax payable - consumable tax o>7
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应交税金-其他 Tax payable - others G
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递延税款贷项 Deferred taxation credit emdoA:w+
股本 Share capital cG?cUw).E
已归还投资 Investment returned ,4ei2`wV
利润分配-其他转入 Profit appropriation - other transfer in :'*DPB-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,(;lIP
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~ug=
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利润分配-提取储备基金 Profit appropriation - reserve fund LE*h9((
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Db6om7N
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /Wy.>YC|
利润分配-利润归还投资 Profit appropriation - return investment by profit >lBD<;T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fH
)YFn/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zOGU8Wg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RLSc+kDH_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ppFe-wY
期初未分配利润 Retained earnings, beginning of the year 1[jb)j1
资本公积-股本溢价 Capital surplus - share premium 55;g1o}}f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wlEdt1G
资本公积-接受现金捐赠 Capital surplus - cash donation $ZNu+tn
Y
资本公积-股权投资准备 Capital surplus - investment reserve 7DIIx}A
资本公积-拨款转入 Capital surplus - subsidiary v>Mnl
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L3n_ 5|
资本公积-其他 Capital surplus - others z,VD=Hnz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2D:fJ~|-[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C&6IU8l\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6$ Gep
盈余公积-储备基金 Surplus reserve - reserve fund ,2j.<g&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund om]4BRe
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,}:G\u*Fu
主营业务收入 Sales bd<m%OM""
主营业务成本 Cost of sales lhtZaU~V
主营业务税金及附加 Sales tax +e-G,%>9
营业费用 Operating expenses "h|'}7p
管理费用 General and administrative expenses .VkbYK
财务费用 Financial expenses >P/][MT
投资收益 Investment income jaa"~5TO8
其他业务收入 Other operating income >5j<4ShW
营业外收入 Non-operating income lRveHB&V
补贴收入 Subsidy income 1?| flK
其他业务支出 Other operating expenses 8P"_#M?!
营业外支出 Non-operating expenses }sx_Yj
所得税 Income tax &m[Qn!>i6
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