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 。 zc]F
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现金 Cash in hand ~X5yHf3
银行存款 Cash in bank $/],QD_;"
其他货币资金-外埠存款Other monetary assets - cash in other cities a*CP1@O
其他货币资金-银行本票 Other monetary assets - cashier‘s check JWy$` "{
其他货币资金-银行汇票 Other monetary assets - bank draft ?+GbPG~
其他货币资金-信用卡 Other monetary assets - credit cards m(nlu
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !$AVlMnJ
其他货币资金-存出投资款 Other monetary assets - cash for investment "$+naY{w
短期投资-股票投资 Investments - Short term - stocks 64s+
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短期投资-债券投资 Investments - Short term - bonds xC`Hm?kM
短期投资-基金投资 Investments - Short term - funds p*!@z|F>U
短期投资-其他投资 Investments - Short term - others %9[GP7?
短期投资跌价准备 Provision for short-term investment 0{v?
长期股权投资-股票投资 Long term equity investment - stocks FR0zK=\
长期股权投资-其他股权投资 Long term equity investment - others y4,2Xs9,
长期债券投资-债券投资 Long term securities investemnt - bonds ogML
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长期债券投资-其他债权投资 Long term securities investment - others v6oPAqj,r
长期投资减值准备 Provision for long-term investment b@^M|h.Va
应收票据 Notes receivable 0ang~_
应收股利 Dividends receivable JwB:NqB
应收利息 Interest receivable <Nvw
w
应收帐款 Trade debtors vPmP<c)cb
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
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预付帐款 Prepayment _|DP
应收补贴款 Allowance receivable XZcsx
其他应收款 Other debtors Cd'P
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |C'w] QYm
其他流动资产 Other current assets :m5&
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物资采购 Purchase =/6.4;8
原材料 Raw materials vc6UA%/f
包装物 Packing materials D\(,:_ge
低值易耗品 Low value consumbles Mn>dI@/gM
材料成本差异 Material cost difference (m)%5*:
自制半成品 Self-manufactured goods ZyCAl9{p
库存商品 Finished goods sl6p/\_w
商品进销差价 Difference between purchase & sales of commodities wuzz Wq
委托加工物资 Consigned processiong material ?#}=!$p
委托代销商品 Consignment-out kSU5
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受托代销商品 Consignment-in GOJi/R.{
分期收款发出商品 Goods on instalment sales }S*6
+4
存货跌价准备 Provision for obsolete stocks 3mWo`l
待摊费用 Prepaid expenses :1_hQeq
待处理流动资产损益 Unsettled G/L on current assets qqw6p j
待处理固定资产损益 Unsettled G/L on fixed assets lUUq|Qr
委托贷款-本金 Consignment loan - principle 6i.'S5.
委托贷款-利息 Consignment loan - interest E|97zc
委托贷款-减值准备 Consignment loan - provision mI9h| n
固定资产-房屋建筑物 Fixed assets - Buildings :m#vvH
固定资产-机器设备 Fixed assets - Plant and machinery IL.Jx:(0
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7;CeQx/W)W
固定资产-运输设备 Fixed assets - Automobiles ,EZ&n[%Ko
累计折旧 Accumulated depreciation 7S]
h:q%%
固定资产减值准备 Impairment of fixed assets 1"/V?ArfL
工程物资-专用材料 Project material - specific materials ujz
%0Mq;
工程物资-专用设备 Project material - specific equipment 3;>(W
工程物资-预付大型设备款 Project material - prepaid for equipment 15yIPv+5
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0
p2 0Rt
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress `}zv17wp
固定资产清理 Disposal of fixed assets LWVO%@)w
无形资产-专利权 Intangible assets - patent ]XPGlM
无形资产-非专利技术 Intangible assets - industrial property and know-how v[Q)cqj/
无形资产-商标权 Intangible assets - trademark rights I,YGm
无形资产-土地使用权 Intangible assets - land use rights am%qlN<
无形资产-商誉 Intangible assets - goodwill g,,cV+
无形资产减值准备 Impairment of intangible assets Y\+^\`Tqu
长期待摊费用 Deferred assets IC}zgvcW
未确认融资费用 Unrecognized finance fees _Fz)2h,3
其他长期资产 Other long term assets 2CmeO&(Qf*
递延税款借项 Deferred assets debits FblGFm"P
应付票据 Notes payable uXhp+q
\
应付帐款 Trade creditors 6:B5PJq
预收帐款 Adanvances from customers HhqqJEp0
代销商品款 Consignment-in payables #m$H'O[WG\
其他应交款 Other payable to government d\)v62
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其他应付款 Other creditors kk~{2
应付股利 Proposed dividends ;euWpE;E\#
待转资产价值 Donated assets +Og O<P
预计负债 Accrued liabilities +u
T=Wb \
应付短期债券 Short-term debentures payable Gi<f/xQk>
其他流动负债 Other current liabilities *kKGsy
预提费用 Accrued expenses spl*[ d
应付工资 Payroll payable R
+\y".
应付福利费 Welfare payable U!e4_JBR'
短期借款-抵押借款 Bank loans - Short term - pledged 0I#<-9&d-
短期借款-信用借款 Bank loans - Short term - credit R(zsn;
短期借款-担保借款 Bank loans - Short term - guaranteed 'R'>`?Nh
一年内到期长期借款 Long term loans due within one year ;JZ
XSM-3
一年内到期长期应付款 Long term payable due within one year M}nalr+#
长期借款 Bank loans - Long term &>s(f-\8
应付债券-债券面值 Bond payable - Par value mdZELRu
应付债券-债券溢价 Bond payable - Excess RF;N]A?*
应付债券-债券折价 Bond payable - Discount VtKN{sSnu
应付债券-应计利息 Bond payable - Accrued interest <;XJ::d
长期应付款 Long term payable TWs|lhC7!
专项应付款 Specific payable ^M80 F 7
其他长期负债 Other long term liabilities sRMzU
应交税金-所得税 Tax payable - income tax YLCwo]\+>
应交税金-增值税 Tax payable - VAT +]>a`~
应交税金-营业税 Tax payable - business tax .H>Rqikj
应交税金-消费税 Tax payable - consumable tax {$EXI]f
应交税金-其他 Tax payable - others b~Ruhi[E
递延税款贷项 Deferred taxation credit -
a=yid
股本 Share capital AH7k|6ku<*
已归还投资 Investment returned %b*%'#iK
利润分配-其他转入 Profit appropriation - other transfer in )F~_KD)7jJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve fC-^[Af)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iM956 3v
利润分配-提取储备基金 Profit appropriation - reserve fund
H 0h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gO/(/e>P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund AzV5Re8M
利润分配-利润归还投资 Profit appropriation - return investment by profit <
G&v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :J~j*_hZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z=fag'fzM
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k N^)6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (]V.#JM
期初未分配利润 Retained earnings, beginning of the year ;+jp,( 7
资本公积-股本溢价 Capital surplus - share premium n (|>7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C=]3NB>Jc
资本公积-接受现金捐赠 Capital surplus - cash donation ((5zwD
资本公积-股权投资准备 Capital surplus - investment reserve U=t'>;(g
资本公积-拨款转入 Capital surplus - subsidiary yjr@v!o
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q1gf9`0
资本公积-其他 Capital surplus - others ~mp$P+M(%p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L!p|RKz9X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %b?Pas
f.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ##5/%#eZ
盈余公积-储备基金 Surplus reserve - reserve fund 5_`}$"<~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nx4aGS"F:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "h2Ny#
主营业务收入 Sales @Dy.HQ~
主营业务成本 Cost of sales WAa?$"U2
主营业务税金及附加 Sales tax 4
* OU
营业费用 Operating expenses nT12[@:Tr
管理费用 General and administrative expenses +doT^&2u*
财务费用 Financial expenses .$k"+E
投资收益 Investment income O)Qz$
其他业务收入 Other operating income vh HMxOZ;
营业外收入 Non-operating income }*'ha=`J
补贴收入 Subsidy income !BX62j\?
其他业务支出 Other operating expenses 3wE8y&
营业外支出 Non-operating expenses sfV.X:ev
所得税 Income tax 1FJ[_l
/kz&9FM