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 。 5qFHy[IA
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现金 Cash in hand !'B='].
银行存款 Cash in bank $#(j2sL1
其他货币资金-外埠存款Other monetary assets - cash in other cities k *>"@
其他货币资金-银行本票 Other monetary assets - cashier‘s check _hMFmI=r[
其他货币资金-银行汇票 Other monetary assets - bank draft !7p&n3dz
其他货币资金-信用卡 Other monetary assets - credit cards YPA$38
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9Q'[>P=1
其他货币资金-存出投资款 Other monetary assets - cash for investment 9TwKd0AT$&
短期投资-股票投资 Investments - Short term - stocks #WS>Z3AY
短期投资-债券投资 Investments - Short term - bonds &y7xL-xP
短期投资-基金投资 Investments - Short term - funds PKQ.gPu6*@
短期投资-其他投资 Investments - Short term - others 4um^7Ns)7
短期投资跌价准备 Provision for short-term investment <j3|Mh_(I
长期股权投资-股票投资 Long term equity investment - stocks >]uu?!
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长期股权投资-其他股权投资 Long term equity investment - others }daU/
长期债券投资-债券投资 Long term securities investemnt - bonds 9SJSUv:@
长期债券投资-其他债权投资 Long term securities investment - others ?Cx=!k.
长期投资减值准备 Provision for long-term investment Ejnk\ 8:
应收票据 Notes receivable CyXaHO
应收股利 Dividends receivable X#zp,7j?
应收利息 Interest receivable jmcys
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应收帐款 Trade debtors Ul}<@d9: B
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors l]gW_wUQd
预付帐款 Prepayment Xz9[0;Q
应收补贴款 Allowance receivable T|0d2aa
其他应收款 Other debtors F!p;]B
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #%w)w R3
其他流动资产 Other current assets v["_t/_
物资采购 Purchase 4Z5;y[k(
原材料 Raw materials 'sE["eC
包装物 Packing materials ;>S|?M4GZ
低值易耗品 Low value consumbles 7p1B"%
材料成本差异 Material cost difference 7|GSs=
自制半成品 Self-manufactured goods )PW|RW
库存商品 Finished goods
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商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material m]H]0T
委托代销商品 Consignment-out lxr;AJ(
受托代销商品 Consignment-in <lLJf8OK
分期收款发出商品 Goods on instalment sales !Ce!D0Tx
存货跌价准备 Provision for obsolete stocks ,eWLi
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待摊费用 Prepaid expenses Zo
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待处理流动资产损益 Unsettled G/L on current assets ]Qa|9G,b
待处理固定资产损益 Unsettled G/L on fixed assets Hsd76z#8
委托贷款-本金 Consignment loan - principle D@:'*Z(
委托贷款-利息 Consignment loan - interest o\; hF3
委托贷款-减值准备 Consignment loan - provision f^ZhFu?
固定资产-房屋建筑物 Fixed assets - Buildings ^@{"a
固定资产-机器设备 Fixed assets - Plant and machinery 1
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures F^`+.G\
固定资产-运输设备 Fixed assets - Automobiles ael] {'h]
累计折旧 Accumulated depreciation L./c#b!{
固定资产减值准备 Impairment of fixed assets 4nGt*0Er
工程物资-专用材料 Project material - specific materials /+8VW;4|I
工程物资-专用设备 Project material - specific equipment =LKM)d=1
工程物资-预付大型设备款 Project material - prepaid for equipment =N8_S$nx(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &U7h9o H
在建工程 Construction in progress GN:|b2 "
在建工程减值准备 Impairment of construction in progress s9OW.i]zX
固定资产清理 Disposal of fixed assets C"%B>e
无形资产-专利权 Intangible assets - patent E@n~ @|10
无形资产-非专利技术 Intangible assets - industrial property and know-how `@v;QLD"d<
无形资产-商标权 Intangible assets - trademark rights hUuKkUR+Ir
无形资产-土地使用权 Intangible assets - land use rights .N@+Ms3
无形资产-商誉 Intangible assets - goodwill O&yAFiCd
无形资产减值准备 Impairment of intangible assets 1uCF9P
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长期待摊费用 Deferred assets 3HW&\:q5'M
未确认融资费用 Unrecognized finance fees U_j[<.aN)
其他长期资产 Other long term assets 6,MQT,F
递延税款借项 Deferred assets debits !n P4S)A
应付票据 Notes payable
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应付帐款 Trade creditors ~P"Agpx3u
预收帐款 Adanvances from customers c b&Yf1
代销商品款 Consignment-in payables 6x=w-32+ y
其他应交款 Other payable to government
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其他应付款 Other creditors A~lc`m-
应付股利 Proposed dividends ';My"/
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待转资产价值 Donated assets j"aY\cLr t
预计负债 Accrued liabilities :FfEjNil
应付短期债券 Short-term debentures payable MGxkqy?
其他流动负债 Other current liabilities he:z9EG}
预提费用 Accrued expenses \7>*ULP
应付工资 Payroll payable +^&i(7a[?
应付福利费 Welfare payable ?6hd(^
短期借款-抵押借款 Bank loans - Short term - pledged x[&<e<6
短期借款-信用借款 Bank loans - Short term - credit @rDBK] V
短期借款-担保借款 Bank loans - Short term - guaranteed LME&qKe5
一年内到期长期借款 Long term loans due within one year %KkC1.yu<
一年内到期长期应付款 Long term payable due within one year D~U RY_[A
长期借款 Bank loans - Long term C"B'Dj
应付债券-债券面值 Bond payable - Par value sQ
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应付债券-债券溢价 Bond payable - Excess -2 >s#/%
应付债券-债券折价 Bond payable - Discount Lo#G. s|
应付债券-应计利息 Bond payable - Accrued interest P:N>#
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长期应付款 Long term payable TI/RJF b
专项应付款 Specific payable c$^v~lQS
其他长期负债 Other long term liabilities JbS[(+o
应交税金-所得税 Tax payable - income tax aq8./^
应交税金-增值税 Tax payable - VAT :z&kbG
应交税金-营业税 Tax payable - business tax v'b%m8
应交税金-消费税 Tax payable - consumable tax #ojuSS3
应交税金-其他 Tax payable - others ZfH>UHft
递延税款贷项 Deferred taxation credit >u(^v@Ejf
股本 Share capital HKI\i)c
已归还投资 Investment returned 79@CO6
利润分配-其他转入 Profit appropriation - other transfer in h6^|f%\w*i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve VltM{-k^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]+3M\ ib
利润分配-提取储备基金 Profit appropriation - reserve fund cNxxX!P/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wWfj#IB;R
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit -]Su+/3(,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends JGTsVa2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9d-'%Q>+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !ehjLFS? _
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eOF*|9
期初未分配利润 Retained earnings, beginning of the year 3Il._]#
资本公积-股本溢价 Capital surplus - share premium $p4e8j[EJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3nc\6v%
资本公积-接受现金捐赠 Capital surplus - cash donation <!XunXh
资本公积-股权投资准备 Capital surplus - investment reserve l~f3J$OkJ
资本公积-拨款转入 Capital surplus - subsidiary : [328X2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation v
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资本公积-其他 Capital surplus - others &]RE 5!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;nQ=!
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +y8Y@e}>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
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盈余公积-储备基金 Surplus reserve - reserve fund 'N+;{8C-{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2EZ7Vdz2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +~aIT=i3
主营业务收入 Sales AG9DJ{T
主营业务成本 Cost of sales jOrfI-&.G
主营业务税金及附加 Sales tax zPqJeYK
营业费用 Operating expenses fW+"Kuw
管理费用 General and administrative expenses %_4#WI
财务费用 Financial expenses w9VwZow
投资收益 Investment income ^C
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其他业务收入 Other operating income d~%7A5
营业外收入 Non-operating income rf4f'cUa
补贴收入 Subsidy income Nr `R3(X
其他业务支出 Other operating expenses `'<$N<!
营业外支出 Non-operating expenses zEtsM
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所得税 Income tax P-gj SE|yh
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