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 。 0K'^g0G
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现金 Cash in hand r
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银行存款 Cash in bank | IB4-p
其他货币资金-外埠存款Other monetary assets - cash in other cities [Ol~}@gV
其他货币资金-银行本票 Other monetary assets - cashier‘s check LK:J kjp^
其他货币资金-银行汇票 Other monetary assets - bank draft R5& R~1N
其他货币资金-信用卡 Other monetary assets - credit cards _%]x-yH!@
其他货币资金-信用证保证金 Other monetary assets - L/C deposit q+{$"s9v
其他货币资金-存出投资款 Other monetary assets - cash for investment Nv5)A=6#AA
短期投资-股票投资 Investments - Short term - stocks x%RG>),U
短期投资-债券投资 Investments - Short term - bonds (~N[j;W,_W
短期投资-基金投资 Investments - Short term - funds b <z)4
短期投资-其他投资 Investments - Short term - others <44A*ux
短期投资跌价准备 Provision for short-term investment ?aWMU?S
长期股权投资-股票投资 Long term equity investment - stocks Wy.^1M/n>~
长期股权投资-其他股权投资 Long term equity investment - others 1"wZ [.
长期债券投资-债券投资 Long term securities investemnt - bonds T)o>U&KNP
长期债券投资-其他债权投资 Long term securities investment - others .K`EflN
长期投资减值准备 Provision for long-term investment rsn^YC
应收票据 Notes receivable Xj5oHHwn
应收股利 Dividends receivable H;c3 x"
应收利息 Interest receivable &w%--!T
应收帐款 Trade debtors _lMSW6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors u"gtv
预付帐款 Prepayment ?k$'po*Eq
应收补贴款 Allowance receivable Fk#$@^c@
其他应收款 Other debtors }l7@:ezZZ7
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors wV
^c@.ga
其他流动资产 Other current assets vHXCT?FuG
物资采购 Purchase de_%#k1:L
原材料 Raw materials c^1tXu|&
包装物 Packing materials 4l'`q+^-
低值易耗品 Low value consumbles .R]DT5
材料成本差异 Material cost difference 'h87A-\!F
自制半成品 Self-manufactured goods "cz'|z`
库存商品 Finished goods r(KAG"5
商品进销差价 Difference between purchase & sales of commodities e+<'=_x {
委托加工物资 Consigned processiong material H>]A|-rG#
委托代销商品 Consignment-out ps_q3Cyp
受托代销商品 Consignment-in ;<l#k7 /
分期收款发出商品 Goods on instalment sales #HTq\J!
存货跌价准备 Provision for obsolete stocks Tfp^h~&u
待摊费用 Prepaid expenses 8Z!Mad
待处理流动资产损益 Unsettled G/L on current assets Q<>b3X>O
待处理固定资产损益 Unsettled G/L on fixed assets ;6M [d
委托贷款-本金 Consignment loan - principle .$
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委托贷款-利息 Consignment loan - interest Qs,4PPEg
委托贷款-减值准备 Consignment loan - provision 1) Nj.#)
固定资产-房屋建筑物 Fixed assets - Buildings x|$|~6f=n
固定资产-机器设备 Fixed assets - Plant and machinery kRqe&N e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures xmi@
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固定资产-运输设备 Fixed assets - Automobiles ^X;p8uBo
累计折旧 Accumulated depreciation nc^
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固定资产减值准备 Impairment of fixed assets U:0Ma6<
工程物资-专用材料 Project material - specific materials ]j0/.pG
工程物资-专用设备 Project material - specific equipment xF6byTi
工程物资-预付大型设备款 Project material - prepaid for equipment ck
YT69U
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production JbAmud,
在建工程 Construction in progress <q&4Y+b
在建工程减值准备 Impairment of construction in progress #%g>^i={ky
固定资产清理 Disposal of fixed assets 5?q6g
无形资产-专利权 Intangible assets - patent &%`WXe-`R
无形资产-非专利技术 Intangible assets - industrial property and know-how GH \
Sy
无形资产-商标权 Intangible assets - trademark rights G!+Mu2
无形资产-土地使用权 Intangible assets - land use rights R PdFLC/
无形资产-商誉 Intangible assets - goodwill e}+Zj'5
无形资产减值准备 Impairment of intangible assets d7S?"JpV
长期待摊费用 Deferred assets A(*c|Aj9
未确认融资费用 Unrecognized finance fees Bo$dIn2_
其他长期资产 Other long term assets jG{OLF6 !
递延税款借项 Deferred assets debits 14DhJUV"b
应付票据 Notes payable [2PPa9F
应付帐款 Trade creditors xp}M5|
预收帐款 Adanvances from customers =~>g--^U
代销商品款 Consignment-in payables i1ScXKO
其他应交款 Other payable to government sC A
其他应付款 Other creditors uUb`Fy9
应付股利 Proposed dividends qKrxln/T
待转资产价值 Donated assets G@txX
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预计负债 Accrued liabilities ?a-5^{{
应付短期债券 Short-term debentures payable V8#NXUg<!
其他流动负债 Other current liabilities {1gT{2/~@
预提费用 Accrued expenses ~=Q^]y,
应付工资 Payroll payable {&J~P&,k
应付福利费 Welfare payable wXtp(YwlH
短期借款-抵押借款 Bank loans - Short term - pledged 2u$rloc$b
短期借款-信用借款 Bank loans - Short term - credit GT<!e]=6
短期借款-担保借款 Bank loans - Short term - guaranteed X'U~g$"(+
一年内到期长期借款 Long term loans due within one year M@o^V(j
一年内到期长期应付款 Long term payable due within one year =*R6O,
长期借款 Bank loans - Long term p-r[M5;-^Q
应付债券-债券面值 Bond payable - Par value R?IRE91 :
应付债券-债券溢价 Bond payable - Excess 3
W%j^nM
应付债券-债券折价 Bond payable - Discount mV^~
应付债券-应计利息 Bond payable - Accrued interest BOWBD@y
长期应付款 Long term payable CXi[$nF3
专项应付款 Specific payable 5M/~|"xk
其他长期负债 Other long term liabilities wr5v-_7r,
应交税金-所得税 Tax payable - income tax 9F[_xe@
应交税金-增值税 Tax payable - VAT 5+Ao.3Xn
应交税金-营业税 Tax payable - business tax }|%1LL^pB
应交税金-消费税 Tax payable - consumable tax 53 -Owjpx
应交税金-其他 Tax payable - others {A'*3(8
递延税款贷项 Deferred taxation credit q}!h(-y}5n
股本 Share capital {PR "}x
已归还投资 Investment returned SgYMPBh
利润分配-其他转入 Profit appropriation - other transfer in CW2)1%1iz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e^'|<0J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~oJ"si
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 C T\@>!'f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w {"1V7|
利润分配-利润归还投资 Profit appropriation - return investment by profit ~Hu!iZ
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends px*1 3"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,ga6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4Us_Z{.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )XHn.>]nc
期初未分配利润 Retained earnings, beginning of the year LM+d3|gSV
资本公积-股本溢价 Capital surplus - share premium xW]65iav
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve UOk\fyD2[
资本公积-接受现金捐赠 Capital surplus - cash donation rOz1tY)l0d
资本公积-股权投资准备 Capital surplus - investment reserve 'y=N_/+s
资本公积-拨款转入 Capital surplus - subsidiary #wo
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation J!2j]?D/e
资本公积-其他 Capital surplus - others RWGf]V]6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *\(z
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {0j_.XZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9?8PMh.
盈余公积-储备基金 Surplus reserve - reserve fund '_^T]fr}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &
+*OV:[;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment UoPY:(?;i
主营业务收入 Sales |JP19KFx'B
主营业务成本 Cost of sales *yaS^k\
主营业务税金及附加 Sales tax 1`YU9?
营业费用 Operating expenses 9}u,`&
管理费用 General and administrative expenses uKd4+Km
财务费用 Financial expenses eZaSV>27
投资收益 Investment income j:xC\b47"
其他业务收入 Other operating income TN1pg
营业外收入 Non-operating income Dnl<w<}ZU:
补贴收入 Subsidy income NcP/W>lN
其他业务支出 Other operating expenses 4(|yl^w
营业外支出 Non-operating expenses tq}45{FH3
所得税 Income tax 5nUJ9sqA
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