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 。 a -moI+y
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现金 Cash in hand zZC9\V}R
银行存款 Cash in bank 63~
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其他货币资金-外埠存款Other monetary assets - cash in other cities j9OG\m
其他货币资金-银行本票 Other monetary assets - cashier‘s check 5Zva:
其他货币资金-银行汇票 Other monetary assets - bank draft Y7[jqb1D
其他货币资金-信用卡 Other monetary assets - credit cards Vl!6W@g
其他货币资金-信用证保证金 Other monetary assets - L/C deposit y<bDTeoo
其他货币资金-存出投资款 Other monetary assets - cash for investment SG4%}wn%
短期投资-股票投资 Investments - Short term - stocks M[112%[+4
短期投资-债券投资 Investments - Short term - bonds ?8Cq{
短期投资-基金投资 Investments - Short term - funds *C=>X193U
短期投资-其他投资 Investments - Short term - others )Iq <+IJ
短期投资跌价准备 Provision for short-term investment XN
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长期股权投资-股票投资 Long term equity investment - stocks MO <3"@/,
长期股权投资-其他股权投资 Long term equity investment - others AlW66YAuQ
长期债券投资-债券投资 Long term securities investemnt - bonds ?#YE`]
长期债券投资-其他债权投资 Long term securities investment - others 3gj+%%!G\
长期投资减值准备 Provision for long-term investment g^ i&gNDx
应收票据 Notes receivable O|N{v"o
应收股利 Dividends receivable oD1/{dRzj
应收利息 Interest receivable VEw"
应收帐款 Trade debtors \`\ZTZni
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors k/gZ,
预付帐款 Prepayment Bv%GJ*>>
应收补贴款 Allowance receivable y[_Q-
其他应收款 Other debtors x*&|0n.D
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B|AV$N*
其他流动资产 Other current assets ye? 'Ze
物资采购 Purchase ;x1PS
原材料 Raw materials f_Av3
包装物 Packing materials df #$9-
低值易耗品 Low value consumbles cXOK)g#
材料成本差异 Material cost difference xZF}D/S?Ov
自制半成品 Self-manufactured goods )$bS}.
库存商品 Finished goods tlp@?(u
商品进销差价 Difference between purchase & sales of commodities o W Nh@C
委托加工物资 Consigned processiong material 8rS:5:Hi
委托代销商品 Consignment-out JOLaP@IPT
受托代销商品 Consignment-in 5K?IDt7A]
分期收款发出商品 Goods on instalment sales pWsDzb6?%
存货跌价准备 Provision for obsolete stocks &<U0ZvrsH
待摊费用 Prepaid expenses Jh[UtYb
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待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets Nf"r4%M<6
委托贷款-本金 Consignment loan - principle SHo$9+
委托贷款-利息 Consignment loan - interest VsE9H]v
委托贷款-减值准备 Consignment loan - provision $.r
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固定资产-房屋建筑物 Fixed assets - Buildings xzZ38xIhV
固定资产-机器设备 Fixed assets - Plant and machinery MsGM5(r:b
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ,.1Psz^U
固定资产-运输设备 Fixed assets - Automobiles QR0Q{}wbqU
累计折旧 Accumulated depreciation |3[Wa^U5
固定资产减值准备 Impairment of fixed assets bPt!yI:
工程物资-专用材料 Project material - specific materials 1gy.8i
工程物资-专用设备 Project material - specific equipment :GP]P^M;G@
工程物资-预付大型设备款 Project material - prepaid for equipment h
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \\dMy9M-
在建工程 Construction in progress doy`C)xI
在建工程减值准备 Impairment of construction in progress )MchsuF<
固定资产清理 Disposal of fixed assets e`xdSi>E
无形资产-专利权 Intangible assets - patent Q;JM$a?5iV
无形资产-非专利技术 Intangible assets - industrial property and know-how &3
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无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights .1Al<OLL
无形资产-商誉 Intangible assets - goodwill wlk4*4dKn
无形资产减值准备 Impairment of intangible assets ,+xB$e
长期待摊费用 Deferred assets f;gw"onx8F
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets sN2p76KN
递延税款借项 Deferred assets debits =mpVYA
应付票据 Notes payable uIZ -#q
应付帐款 Trade creditors pd;br8yE$@
预收帐款 Adanvances from customers 9Ujo/3,Ak
代销商品款 Consignment-in payables ^ ALly2
其他应交款 Other payable to government A}N?/{y)G
其他应付款 Other creditors HbAkZP
应付股利 Proposed dividends R:k5QD9/&p
待转资产价值 Donated assets cm[&?
预计负债 Accrued liabilities $gy*D7
应付短期债券 Short-term debentures payable iS Gq!D
其他流动负债 Other current liabilities k+C zj
预提费用 Accrued expenses Yc
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应付工资 Payroll payable (Dl$k Gn
应付福利费 Welfare payable s1NKLt
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit ZUR6n>r
短期借款-担保借款 Bank loans - Short term - guaranteed ^T$|J;I
一年内到期长期借款 Long term loans due within one year ,J>5:ht(6
一年内到期长期应付款 Long term payable due within one year 3?7\T#=
长期借款 Bank loans - Long term }\#Rot>Y
应付债券-债券面值 Bond payable - Par value X{'q24\F
应付债券-债券溢价 Bond payable - Excess OJ$]V,Z00x
应付债券-债券折价 Bond payable - Discount s4SG[w!d
应付债券-应计利息 Bond payable - Accrued interest PuT@}tw
长期应付款 Long term payable %i-c0|,T4
专项应付款 Specific payable &
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其他长期负债 Other long term liabilities m{uxIza
应交税金-所得税 Tax payable - income tax A1#%`^W9
应交税金-增值税 Tax payable - VAT fhp<oe>D
应交税金-营业税 Tax payable - business tax h`k"A7M
应交税金-消费税 Tax payable - consumable tax tj4VWJK
应交税金-其他 Tax payable - others JSW}*HR
递延税款贷项 Deferred taxation credit j eX^}]x|%
股本 Share capital `gb5"`EZ
已归还投资 Investment returned }J1tdko#
利润分配-其他转入 Profit appropriation - other transfer in 5nO% Ke=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R_7 d@FQ1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (B_\TdQ
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y2SJ7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )'%$V%9
利润分配-利润归还投资 Profit appropriation - return investment by profit 5HO9+i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !@'6)/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T {Uc:Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MP 2~;
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,@3$X=),E
期初未分配利润 Retained earnings, beginning of the year C@W"yYt
资本公积-股本溢价 Capital surplus - share premium [YT>*BH ?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <-S%kA8
资本公积-接受现金捐赠 Capital surplus - cash donation cwWodPNm
资本公积-股权投资准备 Capital surplus - investment reserve
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资本公积-拨款转入 Capital surplus - subsidiary 78OIUNm`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _DNHc*
资本公积-其他 Capital surplus - others glXZZ=j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .Pw\~X3!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve '-b*EZU8t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3?Pn6J{O
盈余公积-储备基金 Surplus reserve - reserve fund EEZw_ 1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,|plWIl~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eI:C
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主营业务收入 Sales i?e`:}T
主营业务成本 Cost of sales B0WJ/)rK<
主营业务税金及附加 Sales tax mAW,?h
营业费用 Operating expenses V6#K2
管理费用 General and administrative expenses hk;7:G
财务费用 Financial expenses ]Ww?QhJ
投资收益 Investment income mJ`A_0
其他业务收入 Other operating income >Ll$p0W
营业外收入 Non-operating income ZMLg;-T.&4
补贴收入 Subsidy income g9WGkHF
其他业务支出 Other operating expenses cEd+MCN
营业外支出 Non-operating expenses w MP
所得税 Income tax OdY=z!Fls
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