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 。 8;p6~&).C~
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现金 Cash in hand dI-=0v-|
银行存款 Cash in bank s[h'W~
其他货币资金-外埠存款Other monetary assets - cash in other cities 2#@S6zc
其他货币资金-银行本票 Other monetary assets - cashier‘s check Pp:(PoH
其他货币资金-银行汇票 Other monetary assets - bank draft "Z }'u2%\m
其他货币资金-信用卡 Other monetary assets - credit cards O9A.WSJ
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit CCp{ZH s
其他货币资金-存出投资款 Other monetary assets - cash for investment 3w
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短期投资-股票投资 Investments - Short term - stocks aoco'BR F
短期投资-债券投资 Investments - Short term - bonds %$Wt"~WE"O
短期投资-基金投资 Investments - Short term - funds wP6~HiC
短期投资-其他投资 Investments - Short term - others TPq5"mco
短期投资跌价准备 Provision for short-term investment '>`?T}a,
长期股权投资-股票投资 Long term equity investment - stocks !0fpD'f!n
长期股权投资-其他股权投资 Long term equity investment - others q3VE\&*^F
长期债券投资-债券投资 Long term securities investemnt - bonds iwJBhu0@#
长期债券投资-其他债权投资 Long term securities investment - others 2
Nr j@q
长期投资减值准备 Provision for long-term investment >wdR4!x!?
应收票据 Notes receivable ub{<m^|)
应收股利 Dividends receivable pYI`5B4
应收利息 Interest receivable SBAq,F'
应收帐款 Trade debtors rV"<1y:g
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >VE,/?71@
预付帐款 Prepayment hp%|n
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应收补贴款 Allowance receivable nDkyo>t
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其他应收款 Other debtors R8c1~'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +su>0'a
其他流动资产 Other current assets a_L&*%;
物资采购 Purchase |UZ#2
原材料 Raw materials k5$_Q#
包装物 Packing materials uwy
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低值易耗品 Low value consumbles ;B^G<
材料成本差异 Material cost difference dum! AO
自制半成品 Self-manufactured goods m%+W{N4Wb
库存商品 Finished goods Z$k4T$,[-
商品进销差价 Difference between purchase & sales of commodities z=N'evx~
委托加工物资 Consigned processiong material .2C}8GGC'
委托代销商品 Consignment-out f%an<>j^w
受托代销商品 Consignment-in &p8b4y_
分期收款发出商品 Goods on instalment sales \rn:/
存货跌价准备 Provision for obsolete stocks [w'Y3U\i
待摊费用 Prepaid expenses -|\V'
待处理流动资产损益 Unsettled G/L on current assets 8~YhT]R=
待处理固定资产损益 Unsettled G/L on fixed assets vR.=o*!%
委托贷款-本金 Consignment loan - principle - Ob'/d5&
委托贷款-利息 Consignment loan - interest x9 bfH1
委托贷款-减值准备 Consignment loan - provision _<yGen-
固定资产-房屋建筑物 Fixed assets - Buildings 5%,J@&5G s
固定资产-机器设备 Fixed assets - Plant and machinery w! ,~#hbt6
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \XFF(
固定资产-运输设备 Fixed assets - Automobiles Qh<_/
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累计折旧 Accumulated depreciation LX[<Wh_X(
固定资产减值准备 Impairment of fixed assets W&
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工程物资-专用材料 Project material - specific materials ekND>Qjj
工程物资-专用设备 Project material - specific equipment qPDe;
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工程物资-预付大型设备款 Project material - prepaid for equipment Cp`)*P2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production % 3d59O
在建工程 Construction in progress xok8
在建工程减值准备 Impairment of construction in progress (S$ziV
固定资产清理 Disposal of fixed assets M>nplHq
无形资产-专利权 Intangible assets - patent pyhC%EZU
无形资产-非专利技术 Intangible assets - industrial property and know-how /Fy2ZYs,`8
无形资产-商标权 Intangible assets - trademark rights XZde}zUWn
无形资产-土地使用权 Intangible assets - land use rights Xb6X'rY
无形资产-商誉 Intangible assets - goodwill [0<N[KZ)
无形资产减值准备 Impairment of intangible assets 0Mpc#:a%1
长期待摊费用 Deferred assets Y>
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未确认融资费用 Unrecognized finance fees hg[ob+"
其他长期资产 Other long term assets {Z%4Pg
递延税款借项 Deferred assets debits A.vWGBR
应付票据 Notes payable >Vc;s!R
应付帐款 Trade creditors ]awu7}C9Z
预收帐款 Adanvances from customers D@A@5pvS
代销商品款 Consignment-in payables 3]"RaI4Q0
其他应交款 Other payable to government r#hA kOw
其他应付款 Other creditors YaU)66=u
应付股利 Proposed dividends [hC-} 9
待转资产价值 Donated assets bwN>E+
预计负债 Accrued liabilities (#,0\ea{x
应付短期债券 Short-term debentures payable ip.aM#
其他流动负债 Other current liabilities vU|=" #
预提费用 Accrued expenses [C_Dv-
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应付工资 Payroll payable H|@R+
应付福利费 Welfare payable Z
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短期借款-抵押借款 Bank loans - Short term - pledged kq+`.
短期借款-信用借款 Bank loans - Short term - credit X|]
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短期借款-担保借款 Bank loans - Short term - guaranteed 6[wAX
一年内到期长期借款 Long term loans due within one year (NB\wJg
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一年内到期长期应付款 Long term payable due within one year vu7F>{D
长期借款 Bank loans - Long term -aj) _.d
应付债券-债券面值 Bond payable - Par value !<'0
GOl
应付债券-债券溢价 Bond payable - Excess !| ObNS
应付债券-债券折价 Bond payable - Discount wX?<o
应付债券-应计利息 Bond payable - Accrued interest >Vp#
长期应付款 Long term payable DVC<P}/
专项应付款 Specific payable 1:{BC2P
其他长期负债 Other long term liabilities [@K#BFA
应交税金-所得税 Tax payable - income tax hf#[Vns
应交税金-增值税 Tax payable - VAT ;(0<5LQ
应交税金-营业税 Tax payable - business tax R|tf}~u !x
应交税金-消费税 Tax payable - consumable tax -bJC+Yn
应交税金-其他 Tax payable - others #i6ZY^+ee
递延税款贷项 Deferred taxation credit Owt|vceT
股本 Share capital gxa@da
已归还投资 Investment returned .MUoNk!
利润分配-其他转入 Profit appropriation - other transfer in L`"B;a&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (c3%rM m]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +2&+Gh.h
利润分配-提取储备基金 Profit appropriation - reserve fund cHr.7 w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Fke_ms=I^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R>|)-"b( `
利润分配-利润归还投资 Profit appropriation - return investment by profit LS(J%\hMDm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends DMeP9D
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Pgdv)i3
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (}^Qo^Vr
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hlIh(\JZ4s
期初未分配利润 Retained earnings, beginning of the year ;`CNe$y
资本公积-股本溢价 Capital surplus - share premium bi=IIVlH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @)hrj2Jw
资本公积-接受现金捐赠 Capital surplus - cash donation `y%1K|Y=
资本公积-股权投资准备 Capital surplus - investment reserve 85fv] )\y
资本公积-拨款转入 Capital surplus - subsidiary .PAR
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R\VM6>SN'S
资本公积-其他 Capital surplus - others Qx{[#[Da
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Lc0yLm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /C: rr_4=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0/Q"~H?%
盈余公积-储备基金 Surplus reserve - reserve fund )U$]J*LI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z{#;my*X|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]E8S`[Vn
主营业务收入 Sales Tw)"#Y!T
主营业务成本 Cost of sales W{JNNf6G
主营业务税金及附加 Sales tax +[2X@J
营业费用 Operating expenses
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管理费用 General and administrative expenses F~qiNV
财务费用 Financial expenses kVG]z
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投资收益 Investment income N=?! ~n9Q-
其他业务收入 Other operating income wlY6h4c
营业外收入 Non-operating income @1p,
补贴收入 Subsidy income l>H G|ol
其他业务支出 Other operating expenses IQ9jTkW l
营业外支出 Non-operating expenses [>pqf
所得税 Income tax $AI0NM
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