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 。 PN99 R]K0g
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现金 Cash in hand |d~'X%b%
银行存款 Cash in bank Fn
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其他货币资金-外埠存款Other monetary assets - cash in other cities * BrGh
其他货币资金-银行本票 Other monetary assets - cashier‘s check [QMN0#(h
其他货币资金-银行汇票 Other monetary assets - bank draft jLn#%Ia}
其他货币资金-信用卡 Other monetary assets - credit cards 3H<%\SYp
其他货币资金-信用证保证金 Other monetary assets - L/C deposit gT+wn-3
其他货币资金-存出投资款 Other monetary assets - cash for investment n>,GmCo
短期投资-股票投资 Investments - Short term - stocks k:V9_EI=
短期投资-债券投资 Investments - Short term - bonds T)<^S(57
短期投资-基金投资 Investments - Short term - funds t@R n#(~"
短期投资-其他投资 Investments - Short term - others %R?WkG
短期投资跌价准备 Provision for short-term investment ]5@n`;.
长期股权投资-股票投资 Long term equity investment - stocks $;(@0UDE
长期股权投资-其他股权投资 Long term equity investment - others +qpG$#J0
长期债券投资-债券投资 Long term securities investemnt - bonds &2.DZ),L
长期债券投资-其他债权投资 Long term securities investment - others ^B%ki
长期投资减值准备 Provision for long-term investment gREk,4DAv
应收票据 Notes receivable 'aV'Am+:
应收股利 Dividends receivable y5*zyd
应收利息 Interest receivable [%yj'
)R/
应收帐款 Trade debtors )RTWt`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |RD)pvVM
预付帐款 Prepayment bbjEQby
应收补贴款 Allowance receivable ~}{
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其他应收款 Other debtors 9iJ$M!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors B1FJAKI);
其他流动资产 Other current assets Yh^8
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物资采购 Purchase /~".GZ&29
原材料 Raw materials _UZPQ[
包装物 Packing materials [\eVX
`it
低值易耗品 Low value consumbles a_0I)'
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材料成本差异 Material cost difference 7vRp<
自制半成品 Self-manufactured goods /zXOtaG
库存商品 Finished goods Vg,nNa3
商品进销差价 Difference between purchase & sales of commodities WC=d@d)M
委托加工物资 Consigned processiong material rqp]{?33
委托代销商品 Consignment-out b{aB^a:f=L
受托代销商品 Consignment-in y]PuY\+
分期收款发出商品 Goods on instalment sales o_b3G
存货跌价准备 Provision for obsolete stocks 8 3/WWL }
待摊费用 Prepaid expenses WcT= 5G
待处理流动资产损益 Unsettled G/L on current assets nql9SQ'\\
待处理固定资产损益 Unsettled G/L on fixed assets 5_](N$$
委托贷款-本金 Consignment loan - principle :
qK-Rku
委托贷款-利息 Consignment loan - interest ZI1]B944ni
委托贷款-减值准备 Consignment loan - provision ia_@fQ
固定资产-房屋建筑物 Fixed assets - Buildings PCL
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固定资产-机器设备 Fixed assets - Plant and machinery ~@6l7
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {irc~||4
固定资产-运输设备 Fixed assets - Automobiles Ua:@,};
累计折旧 Accumulated depreciation EAXl.Y.
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固定资产减值准备 Impairment of fixed assets Ye$j43b
工程物资-专用材料 Project material - specific materials ?ZGsh7<k
工程物资-专用设备 Project material - specific equipment /W*Z.
工程物资-预付大型设备款 Project material - prepaid for equipment 5rbb
,*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production P%Vq#5
在建工程 Construction in progress H#V&5|K%
在建工程减值准备 Impairment of construction in progress '@@!lV
固定资产清理 Disposal of fixed assets 45wtl/^9
无形资产-专利权 Intangible assets - patent K, !
V _
无形资产-非专利技术 Intangible assets - industrial property and know-how #\=7A
无形资产-商标权 Intangible assets - trademark rights *k8?$(
无形资产-土地使用权 Intangible assets - land use rights Z|x|8 !D
无形资产-商誉 Intangible assets - goodwill [mjie1j/<
无形资产减值准备 Impairment of intangible assets z7AWWr=H
长期待摊费用 Deferred assets JttDRNZAU
未确认融资费用 Unrecognized finance fees R)*DkL!
其他长期资产 Other long term assets #O;JV}y
递延税款借项 Deferred assets debits l"}_+5
应付票据 Notes payable &V~l(1
应付帐款 Trade creditors $Z;/Sh
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables Ic_NQ<8
其他应交款 Other payable to government ti%RE:*
其他应付款 Other creditors ihwJBN>(
应付股利 Proposed dividends 4c(Em+4
待转资产价值 Donated assets IKPGqoM
预计负债 Accrued liabilities AnX<\7bc}
应付短期债券 Short-term debentures payable =c*l!."0
其他流动负债 Other current liabilities $qYP|W
预提费用 Accrued expenses 6*>L
ud
应付工资 Payroll payable 3BCD0
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应付福利费 Welfare payable MA:5'n
短期借款-抵押借款 Bank loans - Short term - pledged P$k*!j_W
短期借款-信用借款 Bank loans - Short term - credit hPNMp@Nm6
短期借款-担保借款 Bank loans - Short term - guaranteed <]1,L%
一年内到期长期借款 Long term loans due within one year ~I+MuI[
一年内到期长期应付款 Long term payable due within one year e*lL.
长期借款 Bank loans - Long term VS
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应付债券-债券面值 Bond payable - Par value egG<"e*W}N
应付债券-债券溢价 Bond payable - Excess T#3@r0M
应付债券-债券折价 Bond payable - Discount qT(6T P
应付债券-应计利息 Bond payable - Accrued interest 7LrmI~P
长期应付款 Long term payable kO3\v)B;
专项应付款 Specific payable 7>j~;p{
其他长期负债 Other long term liabilities oS..y($TI
应交税金-所得税 Tax payable - income tax [F-GaaM
应交税金-增值税 Tax payable - VAT 1,;X4/*
应交税金-营业税 Tax payable - business tax $+7uB-KsU
应交税金-消费税 Tax payable - consumable tax @
G)yz!H
应交税金-其他 Tax payable - others gHstdp_3
递延税款贷项 Deferred taxation credit -GCo`PR?b
股本 Share capital BXYH&2]Q
已归还投资 Investment returned HVHv,:bPo
利润分配-其他转入 Profit appropriation - other transfer in }H\I[5*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Is7BJf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I6f/+;E
利润分配-提取储备基金 Profit appropriation - reserve fund [A,^F0:h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3)W zX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z.SC^/\o|
利润分配-利润归还投资 Profit appropriation - return investment by profit f2;.He
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *l+Dbm,u
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <8^x
Mjc
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }Rw ,4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A'KH_])
期初未分配利润 Retained earnings, beginning of the year ,?|$D Y+=
资本公积-股本溢价 Capital surplus - share premium ciS,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rYr*D[m]
资本公积-接受现金捐赠 Capital surplus - cash donation R03 Te gwA
资本公积-股权投资准备 Capital surplus - investment reserve ~.%HZzR6&
资本公积-拨款转入 Capital surplus - subsidiary DHWz, M
资本公积-外币资本折算差额 Capital surplus - foreign currency translation I}
jgz
资本公积-其他 Capital surplus - others MY@&^71i4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3J+2#ML
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dg24h7|]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m|qktLx
盈余公积-储备基金 Surplus reserve - reserve fund 9dhEQ=K{3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :h{uZ,#Gi
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ccHf+=
主营业务收入 Sales R{H[< s+n
主营业务成本 Cost of sales RPW46l34
主营业务税金及附加 Sales tax Jo\P,-\(
营业费用 Operating expenses y'K2#Y~1e
管理费用 General and administrative expenses ~Ba=nn8Cq
财务费用 Financial expenses BHUI1y5t
投资收益 Investment income ;v:(
其他业务收入 Other operating income Mu?|<#s
营业外收入 Non-operating income @vt.Db
补贴收入 Subsidy income EsMX#1>/m
其他业务支出 Other operating expenses qcj {rG18
营业外支出 Non-operating expenses hF,|()E[
所得税 Income tax H&)}Z6C"
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