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 。 UC,43 z
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现金 Cash in hand l_lm)'ag
银行存款 Cash in bank ?I` BbT}
其他货币资金-外埠存款Other monetary assets - cash in other cities v5|X=
B>&>
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9E (VU.
其他货币资金-银行汇票 Other monetary assets - bank draft ^N!l$&=
其他货币资金-信用卡 Other monetary assets - credit cards 7L[HtwI
其他货币资金-信用证保证金 Other monetary assets - L/C deposit JD^&d~n_
其他货币资金-存出投资款 Other monetary assets - cash for investment G\\zk
短期投资-股票投资 Investments - Short term - stocks A2o;YyF
短期投资-债券投资 Investments - Short term - bonds Phsdn`,
短期投资-基金投资 Investments - Short term - funds SWjOJjn
短期投资-其他投资 Investments - Short term - others K_iy^|0)5]
短期投资跌价准备 Provision for short-term investment `A.!<bO)]
长期股权投资-股票投资 Long term equity investment - stocks {d\erG(
长期股权投资-其他股权投资 Long term equity investment - others 7@MGs2
长期债券投资-债券投资 Long term securities investemnt - bonds l-yQ3/:
长期债券投资-其他债权投资 Long term securities investment - others Ve,_;<F]S
长期投资减值准备 Provision for long-term investment /3*75
应收票据 Notes receivable Mj
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应收股利 Dividends receivable "hU'o&
应收利息 Interest receivable K?_4|
应收帐款 Trade debtors EO'[AU% ~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors zh$[UdY6
预付帐款 Prepayment =nEl m*E
应收补贴款 Allowance receivable p~h=]o'i
其他应收款 Other debtors (lhbH]I
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors DRD%pm(
其他流动资产 Other current assets fW Vd[zuD4
物资采购 Purchase 5Qp5JMK
原材料 Raw materials Eb`U^*A
包装物 Packing materials 30Nya$$A=
低值易耗品 Low value consumbles Q)}sX6TB
材料成本差异 Material cost difference G 3P3
自制半成品 Self-manufactured goods ZpPm>|w
库存商品 Finished goods NDhHU#Q9
商品进销差价 Difference between purchase & sales of commodities [R j=k)aBm
委托加工物资 Consigned processiong material br"p D
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委托代销商品 Consignment-out XF1x*zc
受托代销商品 Consignment-in ;m}lmq,
分期收款发出商品 Goods on instalment sales 93%U;0w[Nw
存货跌价准备 Provision for obsolete stocks NYD#I{h
待摊费用 Prepaid expenses .J3lo:
待处理流动资产损益 Unsettled G/L on current assets OGNjn9av
待处理固定资产损益 Unsettled G/L on fixed assets ZD1UMB0$4
委托贷款-本金 Consignment loan - principle WKZ9i2hcdf
委托贷款-利息 Consignment loan - interest !!ZNemXct$
委托贷款-减值准备 Consignment loan - provision GEq?^z~i
固定资产-房屋建筑物 Fixed assets - Buildings +/q%29-k
固定资产-机器设备 Fixed assets - Plant and machinery H~+D2A
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures hq/k}Y
固定资产-运输设备 Fixed assets - Automobiles 5AR\
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累计折旧 Accumulated depreciation *
k'oP~:fT
固定资产减值准备 Impairment of fixed assets 3e"_R
工程物资-专用材料 Project material - specific materials @R >4b
工程物资-专用设备 Project material - specific equipment F]3iL^v
工程物资-预付大型设备款 Project material - prepaid for equipment A'qJke=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production w}<BO>
z
在建工程 Construction in progress b/oJ[Vf
在建工程减值准备 Impairment of construction in progress i% k`/X;
固定资产清理 Disposal of fixed assets /reSU 2
无形资产-专利权 Intangible assets - patent .:c^G[CQ^9
无形资产-非专利技术 Intangible assets - industrial property and know-how i/*&;
无形资产-商标权 Intangible assets - trademark rights \;p5Pagx0-
无形资产-土地使用权 Intangible assets - land use rights KYVB=14
无形资产-商誉 Intangible assets - goodwill 5aw#!K=J'
无形资产减值准备 Impairment of intangible assets e J>(SkR:[
长期待摊费用 Deferred assets .l5y!?
未确认融资费用 Unrecognized finance fees 8QDRlF:;<
其他长期资产 Other long term assets w:Fes
递延税款借项 Deferred assets debits zT0rvz1),M
应付票据 Notes payable y}ez js
应付帐款 Trade creditors gOa'o<
预收帐款 Adanvances from customers *G$tfb(
代销商品款 Consignment-in payables -yOrNir}W
其他应交款 Other payable to government {<&I4V@+
其他应付款 Other creditors wQ[~7 ,o
应付股利 Proposed dividends TPp%II'*
待转资产价值 Donated assets [#n~ L6
预计负债 Accrued liabilities G@h6>O
应付短期债券 Short-term debentures payable :h?"0,
其他流动负债 Other current liabilities L~Epd.,Dt
预提费用 Accrued expenses V{;Mh
u`+
应付工资 Payroll payable ?)-*&1cv
应付福利费 Welfare payable V;ZyAp
短期借款-抵押借款 Bank loans - Short term - pledged `DO`c>>K
短期借款-信用借款 Bank loans - Short term - credit z?_c:]D
短期借款-担保借款 Bank loans - Short term - guaranteed #\iQ`Q<B
一年内到期长期借款 Long term loans due within one year (w?@qs!
一年内到期长期应付款 Long term payable due within one year ~\}%6W[2
长期借款 Bank loans - Long term k&ujr:)5Y5
应付债券-债券面值 Bond payable - Par value X1!m]s(I
应付债券-债券溢价 Bond payable - Excess ow]S 3[07
应付债券-债券折价 Bond payable - Discount \dCoY0Z ;
应付债券-应计利息 Bond payable - Accrued interest GIsXv 2
长期应付款 Long term payable 3zY"9KUN
专项应付款 Specific payable :51Q~5k4
其他长期负债 Other long term liabilities 3D+>NB
应交税金-所得税 Tax payable - income tax 9mwL\j
应交税金-增值税 Tax payable - VAT WZdA<<,:o
应交税金-营业税 Tax payable - business tax m!a<\0^
应交税金-消费税 Tax payable - consumable tax ,*a8]
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应交税金-其他 Tax payable - others ]K?z|&N|HK
递延税款贷项 Deferred taxation credit UL$^zR3%d
股本 Share capital #z-6mRB
已归还投资 Investment returned fyT:I6*
利润分配-其他转入 Profit appropriation - other transfer in ,d<wEB?\`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bV|:MW<Wv
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N \[Cuh8Fe
利润分配-提取储备基金 Profit appropriation - reserve fund $}2m%$vJO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {>fvyF
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~<Uwumv
利润分配-利润归还投资 Profit appropriation - return investment by profit x "]%q^x
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :,y V?E6]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PDvqA{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2sjV*\Udf
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h"Yi'
期初未分配利润 Retained earnings, beginning of the year V/$qD
资本公积-股本溢价 Capital surplus - share premium A5z`_b4f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _
mhP:O
资本公积-接受现金捐赠 Capital surplus - cash donation 9
Bz~3
资本公积-股权投资准备 Capital surplus - investment reserve Vd4x!Vk
资本公积-拨款转入 Capital surplus - subsidiary *bDuRr?v9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lLxKC7b
资本公积-其他 Capital surplus - others +dSe"W9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
R0_%
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nYY@+%`]z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EN` --^
盈余公积-储备基金 Surplus reserve - reserve fund ~0>g 4
D.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &Ph@uZ\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O1Ey{2Q
主营业务收入 Sales C^K?"800
主营业务成本 Cost of sales fI`6]?W
主营业务税金及附加 Sales tax Cd#[b)d ?^
营业费用 Operating expenses ?W1(
@.
管理费用 General and administrative expenses &48wa^d
财务费用 Financial expenses 52q@&')D4M
投资收益 Investment income aRdk^|}
其他业务收入 Other operating income {jcrTjmxe
营业外收入 Non-operating income <`9Q{~*=t
补贴收入 Subsidy income XWo:~\
其他业务支出 Other operating expenses &sh
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营业外支出 Non-operating expenses tk|Ew!M:
所得税 Income tax hvQOwA;e
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