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 。 ZsirX~W<
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现金 Cash in hand aBj~370g
银行存款 Cash in bank >&f .^p
其他货币资金-外埠存款Other monetary assets - cash in other cities >r2m1}6g"
其他货币资金-银行本票 Other monetary assets - cashier‘s check U59uP
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其他货币资金-银行汇票 Other monetary assets - bank draft :@I?JSi
其他货币资金-信用卡 Other monetary assets - credit cards /XjIm4EN
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7]_UZ)u
其他货币资金-存出投资款 Other monetary assets - cash for investment |xG|HJm,
短期投资-股票投资 Investments - Short term - stocks yb2*K+Kv
短期投资-债券投资 Investments - Short term - bonds L%ND?'@
短期投资-基金投资 Investments - Short term - funds JUok@6
短期投资-其他投资 Investments - Short term - others 6d&BN7B
短期投资跌价准备 Provision for short-term investment y,
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长期股权投资-股票投资 Long term equity investment - stocks ?D/r1%Z
长期股权投资-其他股权投资 Long term equity investment - others ps[TiW{q;
长期债券投资-债券投资 Long term securities investemnt - bonds pM9Hav@iWU
长期债券投资-其他债权投资 Long term securities investment - others Z~F% K~(
长期投资减值准备 Provision for long-term investment :W<aga;J
应收票据 Notes receivable #m1e_[
应收股利 Dividends receivable 2mP|
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应收利息 Interest receivable 8XD9fB^
应收帐款 Trade debtors DKqFe5rw
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors N+rLbK*
预付帐款 Prepayment >V;JI;[
应收补贴款 Allowance receivable lY[>}L*H8
其他应收款 Other debtors udX4SBq-pC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors XL_X0(AKf
其他流动资产 Other current assets &STgj|t_
物资采购 Purchase { dhuvB
原材料 Raw materials %4Ylq|d
包装物 Packing materials 1wmS?
低值易耗品 Low value consumbles j )Zi4<./
材料成本差异 Material cost difference
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自制半成品 Self-manufactured goods \K9XG/XIx
库存商品 Finished goods L;I.6<K.
商品进销差价 Difference between purchase & sales of commodities J)Dw` =O0n
委托加工物资 Consigned processiong material 8X][TJG$
委托代销商品 Consignment-out TKvUBy
受托代销商品 Consignment-in G5egyP;
分期收款发出商品 Goods on instalment sales 7=
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存货跌价准备 Provision for obsolete stocks b[$%Wg
待摊费用 Prepaid expenses FjRJSMwO,
待处理流动资产损益 Unsettled G/L on current assets 1eZ">,F6<
待处理固定资产损益 Unsettled G/L on fixed assets k{Vc5F
委托贷款-本金 Consignment loan - principle { cnya*
委托贷款-利息 Consignment loan - interest aCcBmc
委托贷款-减值准备 Consignment loan - provision .*:SZ3v
固定资产-房屋建筑物 Fixed assets - Buildings cv eTrY}g
固定资产-机器设备 Fixed assets - Plant and machinery [Tby+pC
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @=h%;"
固定资产-运输设备 Fixed assets - Automobiles aDb@u3X@
累计折旧 Accumulated depreciation <.CO{L\e
固定资产减值准备 Impairment of fixed assets LN
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工程物资-专用材料 Project material - specific materials N5#qox$D
工程物资-专用设备 Project material - specific equipment RQWVjF#
工程物资-预付大型设备款 Project material - prepaid for equipment YYr &Jcj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ^LaI{UDw%h
在建工程 Construction in progress 9*GwW&M%1_
在建工程减值准备 Impairment of construction in progress K20n355uE
固定资产清理 Disposal of fixed assets xcnHj1r-o'
无形资产-专利权 Intangible assets - patent !I-+wc{ss
无形资产-非专利技术 Intangible assets - industrial property and know-how D{Y~kV|
无形资产-商标权 Intangible assets - trademark rights ( t#w@<
无形资产-土地使用权 Intangible assets - land use rights J0a]Wz
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无形资产-商誉 Intangible assets - goodwill C6,GgDH`
无形资产减值准备 Impairment of intangible assets ?{?mAbc
长期待摊费用 Deferred assets {/uBZ(
未确认融资费用 Unrecognized finance fees #B8`qFpQC
其他长期资产 Other long term assets T#6'] D
递延税款借项 Deferred assets debits `I ,A7b
应付票据 Notes payable Jy@cMq2
应付帐款 Trade creditors wXPNfV<(2
预收帐款 Adanvances from customers v:B_%-GfOA
代销商品款 Consignment-in payables
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其他应交款 Other payable to government 0bQaXxt|p
其他应付款 Other creditors qGuz`&i
应付股利 Proposed dividends ~"\sL;B
待转资产价值 Donated assets il<D e]G
预计负债 Accrued liabilities Wy@Z)z?
应付短期债券 Short-term debentures payable D@uw[;Xb5
其他流动负债 Other current liabilities `IOp*8
预提费用 Accrued expenses !H{)L@f
应付工资 Payroll payable #bUWF|zfT
应付福利费 Welfare payable "Ol;0>$
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit a3?Dtoy'
短期借款-担保借款 Bank loans - Short term - guaranteed Q-F'-@`(C
一年内到期长期借款 Long term loans due within one year @ v/%^
一年内到期长期应付款 Long term payable due within one year &JAQ:([:
长期借款 Bank loans - Long term B}X
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应付债券-债券面值 Bond payable - Par value (M4~N)7<P5
应付债券-债券溢价 Bond payable - Excess LTp5T|O
应付债券-债券折价 Bond payable - Discount 1)/B V{n
应付债券-应计利息 Bond payable - Accrued interest F
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长期应付款 Long term payable Qc;`nck
专项应付款 Specific payable kF3 EJ
其他长期负债 Other long term liabilities cE 8vSQ%
应交税金-所得税 Tax payable - income tax [#V"a:8m}
应交税金-增值税 Tax payable - VAT jec03wH_0
应交税金-营业税 Tax payable - business tax vY *p][$
应交税金-消费税 Tax payable - consumable tax '[-gKn
应交税金-其他 Tax payable - others T~s/@*y9
递延税款贷项 Deferred taxation credit K_{x
y#H
股本 Share capital 583ej2HPg
已归还投资 Investment returned h#zx^F1
利润分配-其他转入 Profit appropriation - other transfer in ~^lQ[ x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v|VY5vN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve daWmF
利润分配-提取储备基金 Profit appropriation - reserve fund ~53E)ilB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2]eh[fRQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z%Y=Lx
利润分配-利润归还投资 Profit appropriation - return investment by profit `=uCp^+v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends M$FXDyr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9r+ `j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u9:;ft{}N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Il2DZ5-
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期初未分配利润 Retained earnings, beginning of the year JnhHV(H
资本公积-股本溢价 Capital surplus - share premium q\O'r[&V
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f<xF+wE
资本公积-接受现金捐赠 Capital surplus - cash donation LoOyqJ,
资本公积-股权投资准备 Capital surplus - investment reserve TcZ
Ci^1F
资本公积-拨款转入 Capital surplus - subsidiary }CsUZ&* &
资本公积-外币资本折算差额 Capital surplus - foreign currency translation VPys
资本公积-其他 Capital surplus - others ~ Cks)mJs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \>cZ=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v 8{oXzyy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ll1?I8}5|
盈余公积-储备基金 Surplus reserve - reserve fund TnL%_!V!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund YM3o
qS D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]WN{8
主营业务收入 Sales zN].W\("\
主营业务成本 Cost of sales tFwQ /
主营业务税金及附加 Sales tax j!mI9*hP
营业费用 Operating expenses 3=t}py7M
管理费用 General and administrative expenses ^>GL<1
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财务费用 Financial expenses PHDKx+$
投资收益 Investment income mb0${n~fz
其他业务收入 Other operating income da\K>An>
营业外收入 Non-operating income >gFF>L>
补贴收入 Subsidy income }w8h^(+B
其他业务支出 Other operating expenses RduA0@g0
营业外支出 Non-operating expenses U( W#H|
所得税 Income tax
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