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 。 3
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现金 Cash in hand D= LLm$y
银行存款 Cash in bank 94x
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其他货币资金-外埠存款Other monetary assets - cash in other cities N\WEp?%~
其他货币资金-银行本票 Other monetary assets - cashier‘s check o+.LG($+U
其他货币资金-银行汇票 Other monetary assets - bank draft Q GQ}I
其他货币资金-信用卡 Other monetary assets - credit cards K\vyfYi
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _^"0"<,
其他货币资金-存出投资款 Other monetary assets - cash for investment S2EeC&-AR
短期投资-股票投资 Investments - Short term - stocks p$OkWSi~
短期投资-债券投资 Investments - Short term - bonds lQnqPQY
短期投资-基金投资 Investments - Short term - funds SLMnEtyTS
短期投资-其他投资 Investments - Short term - others B
D (
短期投资跌价准备 Provision for short-term investment 1 n<7YO7}
长期股权投资-股票投资 Long term equity investment - stocks &^!vi2$5}
长期股权投资-其他股权投资 Long term equity investment - others {Kkut?5
长期债券投资-债券投资 Long term securities investemnt - bonds .q7|z3@,
长期债券投资-其他债权投资 Long term securities investment - others bB`p-1
长期投资减值准备 Provision for long-term investment \z>L,U
应收票据 Notes receivable q_|YLs`
应收股利 Dividends receivable ('7qJkV
应收利息 Interest receivable A ^wIsAxT
应收帐款 Trade debtors b
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W.t`
预付帐款 Prepayment &>&UqWL
应收补贴款 Allowance receivable LU7d\Ch
其他应收款 Other debtors 8@Kvh|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors uzpW0(_i3a
其他流动资产 Other current assets ^saH^kg1"
物资采购 Purchase @mB*fl?-
原材料 Raw materials 1:r 8p6
包装物 Packing materials r.T!R6v}
低值易耗品 Low value consumbles 8KU5x#
材料成本差异 Material cost difference 0X"D!G):
自制半成品 Self-manufactured goods )FnJLd
库存商品 Finished goods 0pu=,
商品进销差价 Difference between purchase & sales of commodities +vh 4I
委托加工物资 Consigned processiong material ;"77?)
委托代销商品 Consignment-out
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受托代销商品 Consignment-in [Q5>4WY
分期收款发出商品 Goods on instalment sales O0VbKW0h3
存货跌价准备 Provision for obsolete stocks v0}R]h~>\H
待摊费用 Prepaid expenses L]C|&KP
待处理流动资产损益 Unsettled G/L on current assets SZ[,(h
待处理固定资产损益 Unsettled G/L on fixed assets `"* ]C
委托贷款-本金 Consignment loan - principle aV9QIH~
委托贷款-利息 Consignment loan - interest (dh{Gk4=+
委托贷款-减值准备 Consignment loan - provision +jPs0?}s
固定资产-房屋建筑物 Fixed assets - Buildings 3RyB 0
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固定资产-机器设备 Fixed assets - Plant and machinery R!8 qkG
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures <$]=Vaq
固定资产-运输设备 Fixed assets - Automobiles 4.}{B_)
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累计折旧 Accumulated depreciation e0ea2
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固定资产减值准备 Impairment of fixed assets r(#]Z
工程物资-专用材料 Project material - specific materials a*4l!-7
工程物资-专用设备 Project material - specific equipment ~jDG&L
工程物资-预付大型设备款 Project material - prepaid for equipment oju}0h
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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 gLyE,1Z}u
在建工程 Construction in progress 1>BY:xZr
在建工程减值准备 Impairment of construction in progress JXKqQxZ[X
固定资产清理 Disposal of fixed assets 2#y!(D8
无形资产-专利权 Intangible assets - patent Qg\{d)X[N
无形资产-非专利技术 Intangible assets - industrial property and know-how muc>4!Q
无形资产-商标权 Intangible assets - trademark rights p*_^JU(<p
无形资产-土地使用权 Intangible assets - land use rights
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无形资产-商誉 Intangible assets - goodwill */ ~_ 3
无形资产减值准备 Impairment of intangible assets XDWR]
长期待摊费用 Deferred assets @6N$!Q?
未确认融资费用 Unrecognized finance fees XsVp7zk\
其他长期资产 Other long term assets d 18>0R
递延税款借项 Deferred assets debits l,pI~A`w_
应付票据 Notes payable mjwh40x.o
应付帐款 Trade creditors 6/Pw'4H9$
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables i^2yq&uT(
其他应交款 Other payable to government PSM~10l,
其他应付款 Other creditors nF8|*}w
应付股利 Proposed dividends ;6T>p
待转资产价值 Donated assets GjmPpKIu\
预计负债 Accrued liabilities =68CR[H
应付短期债券 Short-term debentures payable $i^#KZ}-WK
其他流动负债 Other current liabilities X
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预提费用 Accrued expenses ;E"TOC
应付工资 Payroll payable B`Q~p92
应付福利费 Welfare payable >#
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短期借款-抵押借款 Bank loans - Short term - pledged 3j]P\T
短期借款-信用借款 Bank loans - Short term - credit _h=kjc}[.O
短期借款-担保借款 Bank loans - Short term - guaranteed Dp5hr 8bT
一年内到期长期借款 Long term loans due within one year L1'#wH
一年内到期长期应付款 Long term payable due within one year ac-R q.GQY
长期借款 Bank loans - Long term :j}]nS
应付债券-债券面值 Bond payable - Par value yt+"\d
应付债券-债券溢价 Bond payable - Excess b xU13ESv
应付债券-债券折价 Bond payable - Discount K|n$-WDG}
应付债券-应计利息 Bond payable - Accrued interest u0)~Im,X
长期应付款 Long term payable /:YJ2AARY
专项应付款 Specific payable LZ97nvK
其他长期负债 Other long term liabilities Y_H|Fl^
应交税金-所得税 Tax payable - income tax w;RG*rv
应交税金-增值税 Tax payable - VAT ?x*Ve2+]
应交税金-营业税 Tax payable - business tax "o=*f/M
应交税金-消费税 Tax payable - consumable tax -27uh
应交税金-其他 Tax payable - others "`aNNIG&
递延税款贷项 Deferred taxation credit ^X&n-ui
股本 Share capital <0Mc\wy
已归还投资 Investment returned !yo/ F&6
利润分配-其他转入 Profit appropriation - other transfer in A 11w{`EM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yK$.wd2,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ugZ-*e7
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &m>yY{be
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A[/_}bI|
利润分配-利润归还投资 Profit appropriation - return investment by profit |\1!*Qp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tAPr4n!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $6(,/}==0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /GzA89N(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ac0^
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期初未分配利润 Retained earnings, beginning of the year i|@lUXBp
资本公积-股本溢价 Capital surplus - share premium |Ew~3-u!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z#+{ksU
资本公积-接受现金捐赠 Capital surplus - cash donation S690Y]:h$v
资本公积-股权投资准备 Capital surplus - investment reserve O3?3XB> <
资本公积-拨款转入 Capital surplus - subsidiary "kE$2Kg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w4:
资本公积-其他 Capital surplus - others [>B`"nyNQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iK#5nY].
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q,ry3Nr4n
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 36NENzK
盈余公积-储备基金 Surplus reserve - reserve fund pwiXA{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +YL9gNN>P
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lw.4O^
主营业务收入 Sales }`O_
主营业务成本 Cost of sales nX@lR~g%F
主营业务税金及附加 Sales tax c
k$ > yk
营业费用 Operating expenses
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管理费用 General and administrative expenses DrG9Kky{
财务费用 Financial expenses
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投资收益 Investment income %s+H& vfQs
其他业务收入 Other operating income ,[64$=R8
营业外收入 Non-operating income ?r~|B/]
补贴收入 Subsidy income {^r8uKo:~
其他业务支出 Other operating expenses *PXlb
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营业外支出 Non-operating expenses CXb-{|I}d
所得税 Income tax 4K_ fN
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