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 。 v,{
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现金 Cash in hand N06OvU2>xU
银行存款 Cash in bank S.94edQ
其他货币资金-外埠存款Other monetary assets - cash in other cities }mYx_=+VX
其他货币资金-银行本票 Other monetary assets - cashier‘s check oAJM]%g{
其他货币资金-银行汇票 Other monetary assets - bank draft < #}5IQ5`Z
其他货币资金-信用卡 Other monetary assets - credit cards 5z8d}
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit Fg5kX
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks bz2ztH9 n
短期投资-债券投资 Investments - Short term - bonds WwBOM~/`2
短期投资-基金投资 Investments - Short term - funds p{Yv3dNl
短期投资-其他投资 Investments - Short term - others nn:.nU|I
短期投资跌价准备 Provision for short-term investment b_#m}yZ6
长期股权投资-股票投资 Long term equity investment - stocks vrhT<+
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长期股权投资-其他股权投资 Long term equity investment - others y^,1a
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长期债券投资-债券投资 Long term securities investemnt - bonds k"T}2 7
长期债券投资-其他债权投资 Long term securities investment - others wOEj)fp.
长期投资减值准备 Provision for long-term investment r6MMCJ|G
应收票据 Notes receivable G%AbC"
应收股利 Dividends receivable Yz/md1T$
应收利息 Interest receivable jrlVvzZ
应收帐款 Trade debtors :Ij{s
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Jr
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预付帐款 Prepayment XSe=sHEI
应收补贴款 Allowance receivable h-#6av:
其他应收款 Other debtors u~M
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'KS,'%
其他流动资产 Other current assets 4$iz4U:P
物资采购 Purchase *8yAG]z
原材料 Raw materials Utj&]RELK
包装物 Packing materials x=hiQ>BIO0
低值易耗品 Low value consumbles @fZ,.2ar
材料成本差异 Material cost difference j9x<Y
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自制半成品 Self-manufactured goods ~q@|l3?$
库存商品 Finished goods G_3O]BMKd)
商品进销差价 Difference between purchase & sales of commodities j ^j1
委托加工物资 Consigned processiong material o/$}
委托代销商品 Consignment-out W#4 7h7M
受托代销商品 Consignment-in ]Yn D
分期收款发出商品 Goods on instalment sales /yDz/>ID\
存货跌价准备 Provision for obsolete stocks !N\@'F!
待摊费用 Prepaid expenses yYIf5S`V]
待处理流动资产损益 Unsettled G/L on current assets UqFO|r"M
待处理固定资产损益 Unsettled G/L on fixed assets "/*\1v9
委托贷款-本金 Consignment loan - principle Ja7R2-0ii#
委托贷款-利息 Consignment loan - interest g|DF[
委托贷款-减值准备 Consignment loan - provision ENl)Ts`y
固定资产-房屋建筑物 Fixed assets - Buildings ]_mb7X>
固定资产-机器设备 Fixed assets - Plant and machinery =r?hgGWe
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ??-[eB.
固定资产-运输设备 Fixed assets - Automobiles 0U(@=7V
累计折旧 Accumulated depreciation ^e2VE_8L
固定资产减值准备 Impairment of fixed assets Zw
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工程物资-专用材料 Project material - specific materials k2omJ$?v
工程物资-专用设备 Project material - specific equipment jH5
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工程物资-预付大型设备款 Project material - prepaid for equipment \%JgH=@
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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 ?yrX)3hyH
在建工程 Construction in progress DbBc
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在建工程减值准备 Impairment of construction in progress 'NXN& {
固定资产清理 Disposal of fixed assets v}}F,c(f
无形资产-专利权 Intangible assets - patent :}L[sl\R
无形资产-非专利技术 Intangible assets - industrial property and know-how KVoS
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无形资产-商标权 Intangible assets - trademark rights fIx+ILs
无形资产-土地使用权 Intangible assets - land use rights `quw9j9`C\
无形资产-商誉 Intangible assets - goodwill *)$Uvw E
无形资产减值准备 Impairment of intangible assets <.x{|p
长期待摊费用 Deferred assets Z,
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未确认融资费用 Unrecognized finance fees u:6Ic)7'
其他长期资产 Other long term assets |sJ[0z
递延税款借项 Deferred assets debits :)-Sk$
应付票据 Notes payable ,8S/t+H
应付帐款 Trade creditors .KB^3pOpx
预收帐款 Adanvances from customers [N
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代销商品款 Consignment-in payables }Sm(]y
其他应交款 Other payable to government XO>KZV7)
其他应付款 Other creditors dc+>m,3$
应付股利 Proposed dividends !fV+z%:
待转资产价值 Donated assets &&5aM
预计负债 Accrued liabilities m4[ ;(1
应付短期债券 Short-term debentures payable BA @lk+aW
其他流动负债 Other current liabilities .wEd"A&j
预提费用 Accrued expenses 4qb/daE:Z
应付工资 Payroll payable gDQ^)1k
应付福利费 Welfare payable h"[AOfTE$
短期借款-抵押借款 Bank loans - Short term - pledged 0JWDtmK=C
短期借款-信用借款 Bank loans - Short term - credit e@L=LW>
短期借款-担保借款 Bank loans - Short term - guaranteed EKYY6S2
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year / H[=5
长期借款 Bank loans - Long term QGMV}y
应付债券-债券面值 Bond payable - Par value euK5pA>L
应付债券-债券溢价 Bond payable - Excess oM
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应付债券-债券折价 Bond payable - Discount |0&IXOW"XF
应付债券-应计利息 Bond payable - Accrued interest h/QXPdV
长期应付款 Long term payable 3H'sHuK"X
专项应付款 Specific payable Fx] WCQo
其他长期负债 Other long term liabilities 7m47rJyW4
应交税金-所得税 Tax payable - income tax I
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应交税金-增值税 Tax payable - VAT E'f{i:O"~
应交税金-营业税 Tax payable - business tax SJlr53
应交税金-消费税 Tax payable - consumable tax @JiLgIe`
应交税金-其他 Tax payable - others `Y0%cXi3
递延税款贷项 Deferred taxation credit RF?`vRZOe
股本 Share capital ^Y?k0z
已归还投资 Investment returned G~]Uk*M
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利润分配-其他转入 Profit appropriation - other transfer in B5,N7z34F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H-!,yte
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9sM!`Lz{
利润分配-提取储备基金 Profit appropriation - reserve fund .y'
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dUD[e,?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h,(26 y/s
利润分配-利润归还投资 Profit appropriation - return investment by profit 3#n_?-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _f7 9wx\B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bS{bkE>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &.F4b~A7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i9:C4',sw0
期初未分配利润 Retained earnings, beginning of the year 8:q1~`?5"b
资本公积-股本溢价 Capital surplus - share premium ]HbY
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DVO.FTV^`
资本公积-接受现金捐赠 Capital surplus - cash donation HRpte=`q
资本公积-股权投资准备 Capital surplus - investment reserve JB\UKZXw
资本公积-拨款转入 Capital surplus - subsidiary +Z,;,5'5G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation pj8=wc h
资本公积-其他 Capital surplus - others NYhB'C2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3h]g}&k
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7:e
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xPdG*OcX!
盈余公积-储备基金 Surplus reserve - reserve fund i[i4h"$0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }czrj%6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment V_)-#=J
主营业务收入 Sales 05|=`eJ
主营业务成本 Cost of sales {% 6}'
主营业务税金及附加 Sales tax ufj,T7g^
营业费用 Operating expenses #j;^\rSv-
管理费用 General and administrative expenses IM*y|UHt
财务费用 Financial expenses )J=! L\
投资收益 Investment income ?C]vS_jAh
其他业务收入 Other operating income >:SHV W
营业外收入 Non-operating income &.3"Uo\#
补贴收入 Subsidy income Xa[.3=bV?
其他业务支出 Other operating expenses y4yhF8E>;U
营业外支出 Non-operating expenses HH`'*$]7
所得税 Income tax {.`vs;U
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