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 。 \yM[?/<
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现金 Cash in hand v[HxO?x^
银行存款 Cash in bank '6K WobXm
其他货币资金-外埠存款Other monetary assets - cash in other cities {_Ke'"
k
其他货币资金-银行本票 Other monetary assets - cashier‘s check i(Y P(8
其他货币资金-银行汇票 Other monetary assets - bank draft [q_Yf!(m-
其他货币资金-信用卡 Other monetary assets - credit cards 85nUR[)h
其他货币资金-信用证保证金 Other monetary assets - L/C deposit r^Gl~sX
其他货币资金-存出投资款 Other monetary assets - cash for investment 2Ie50U
短期投资-股票投资 Investments - Short term - stocks `uGX/yQ#=
短期投资-债券投资 Investments - Short term - bonds xb1)ZJH
短期投资-基金投资 Investments - Short term - funds VEz&TPu
短期投资-其他投资 Investments - Short term - others 3+!N[6Od9
短期投资跌价准备 Provision for short-term investment Lmj?V1% V
长期股权投资-股票投资 Long term equity investment - stocks #7'ww*+
长期股权投资-其他股权投资 Long term equity investment - others @ZT2
5CD
长期债券投资-债券投资 Long term securities investemnt - bonds Z.,Pl
长期债券投资-其他债权投资 Long term securities investment - others ^hZwm8G
长期投资减值准备 Provision for long-term investment spFsrB
应收票据 Notes receivable E{lq@it32p
应收股利 Dividends receivable `W|2Xi=^5
应收利息 Interest receivable b_][Jye&P
应收帐款 Trade debtors (|bht 0
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors r;S%BFMJS
预付帐款 Prepayment [[TB.'k
应收补贴款 Allowance receivable \Z57U NI
其他应收款 Other debtors a}e7Q<cGj
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ' OJXllGi
其他流动资产 Other current assets C'mmo&Pd
物资采购 Purchase l`,`N+FG
原材料 Raw materials !%5{jO1
包装物 Packing materials %yptML9
低值易耗品 Low value consumbles W
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材料成本差异 Material cost difference l65'EO|
自制半成品 Self-manufactured goods |a'Q^aT
库存商品 Finished goods u}#rS%SF*
商品进销差价 Difference between purchase & sales of commodities YM#XV*P0 q
委托加工物资 Consigned processiong material yP[GU| >(
委托代销商品 Consignment-out kqHh@]Z0'
受托代销商品 Consignment-in 0aGfz=V&
分期收款发出商品 Goods on instalment sales z.[L1AGa|s
存货跌价准备 Provision for obsolete stocks H&%=>hyX
待摊费用 Prepaid expenses d
(fgv
待处理流动资产损益 Unsettled G/L on current assets 6x -PGq
待处理固定资产损益 Unsettled G/L on fixed assets y@hdN=-
委托贷款-本金 Consignment loan - principle ]`u{^f
委托贷款-利息 Consignment loan - interest BH*vsxe
委托贷款-减值准备 Consignment loan - provision vtr:{
固定资产-房屋建筑物 Fixed assets - Buildings 6bqJM#y@
固定资产-机器设备 Fixed assets - Plant and machinery GW}KmTa]&
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures + E S.O]?>
固定资产-运输设备 Fixed assets - Automobiles ;z%& 3u/
累计折旧 Accumulated depreciation o AQ92~b
固定资产减值准备 Impairment of fixed assets P,wFib^1
工程物资-专用材料 Project material - specific materials P.[>x
工程物资-专用设备 Project material - specific equipment Oq! u `g9
工程物资-预付大型设备款 Project material - prepaid for equipment oWJ}]ip
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
3V,X=
在建工程 Construction in progress 5[*MT%ms
在建工程减值准备 Impairment of construction in progress |y=CmNG,
固定资产清理 Disposal of fixed assets JgK?j&!hs:
无形资产-专利权 Intangible assets - patent 5^%^8o
无形资产-非专利技术 Intangible assets - industrial property and know-how sCnZ\C@u
无形资产-商标权 Intangible assets - trademark rights e348^S&rG
无形资产-土地使用权 Intangible assets - land use rights \HH|{
无形资产-商誉 Intangible assets - goodwill {CGk5` g~
无形资产减值准备 Impairment of intangible assets 4.VEE~sH$
长期待摊费用 Deferred assets OU{PVF={
未确认融资费用 Unrecognized finance fees d$Mj5wN:q
其他长期资产 Other long term assets V7^?jy&&
递延税款借项 Deferred assets debits <v{jJ7w
应付票据 Notes payable Ye )(9
应付帐款 Trade creditors NT8%{>F`
预收帐款 Adanvances from customers /CZOO)n
代销商品款 Consignment-in payables dxASU|Yo9
其他应交款 Other payable to government %X.Q\T
其他应付款 Other creditors o}Xp-P
应付股利 Proposed dividends {0QA+[Yd&!
待转资产价值 Donated assets s)To#
预计负债 Accrued liabilities ]|732Z
应付短期债券 Short-term debentures payable "4r
5 n8
其他流动负债 Other current liabilities 4wNxn
lP
预提费用 Accrued expenses wOa_"
应付工资 Payroll payable bH,Jddc
应付福利费 Welfare payable EIF[e|kZ<
短期借款-抵押借款 Bank loans - Short term - pledged C-2n2OM.
短期借款-信用借款 Bank loans - Short term - credit tG#F7%+E
短期借款-担保借款 Bank loans - Short term - guaranteed bFflA
一年内到期长期借款 Long term loans due within one year ,2?C^gxt
一年内到期长期应付款 Long term payable due within one year uM4,_)L
长期借款 Bank loans - Long term Z:n33xh=<
应付债券-债券面值 Bond payable - Par value :z"Uw*
应付债券-债券溢价 Bond payable - Excess
9xu&n%L=
应付债券-债券折价 Bond payable - Discount Lnj5EY er
应付债券-应计利息 Bond payable - Accrued interest `rs1!ZJ,
长期应付款 Long term payable Riw>cVi~
专项应付款 Specific payable mKn[>M1
其他长期负债 Other long term liabilities 1 9)78kV{
应交税金-所得税 Tax payable - income tax JLG5`{
应交税金-增值税 Tax payable - VAT As>po+T*
应交税金-营业税 Tax payable - business tax c=Z#7?k=Uz
应交税金-消费税 Tax payable - consumable tax 9ge$)q@3
应交税金-其他 Tax payable - others S)[2\Z{**T
递延税款贷项 Deferred taxation credit #Io#OG<7b
股本 Share capital B!-
W765Y
已归还投资 Investment returned i:zA(
利润分配-其他转入 Profit appropriation - other transfer in OPjscc5
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1yE~#KpH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?9PNCd3$d
利润分配-提取储备基金 Profit appropriation - reserve fund NuXU2w~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9(
B)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C3memimN
利润分配-利润归还投资 Profit appropriation - return investment by profit lX7#3ti:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s ^}V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "<.b=mN-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eM~i (]PY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4H " *.l
期初未分配利润 Retained earnings, beginning of the year k5PzY!N
资本公积-股本溢价 Capital surplus - share premium 5
WAs
EP
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
Uz62!)
资本公积-接受现金捐赠 Capital surplus - cash donation $hN!DHz
资本公积-股权投资准备 Capital surplus - investment reserve %R_8`4IQ
资本公积-拨款转入 Capital surplus - subsidiary H?B.Hp|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @lBH@HR=C
资本公积-其他 Capital surplus - others Ao]F_hZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ep'C FNbtW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h7Ma`w\-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +
6}FUi!"e
盈余公积-储备基金 Surplus reserve - reserve fund >MhkNy
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^^%*2^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment , n
EeI&
主营业务收入 Sales *J$=UG,u
主营业务成本 Cost of sales Dbtw
>:=
主营业务税金及附加 Sales tax "+AeqrYYm5
营业费用 Operating expenses [Q%3=pm_
管理费用 General and administrative expenses Nls|R
财务费用 Financial expenses \K)q$E<!
投资收益 Investment income Su-+~`
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其他业务收入 Other operating income b0&dpMgh:
营业外收入 Non-operating income D)!k
补贴收入 Subsidy income u{_T,k<!
其他业务支出 Other operating expenses 8EP^M~rv
营业外支出 Non-operating expenses )_&<u\cm
L
所得税 Income tax 9wAP%xh
*X)OdU