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 。 Z^ e?V7q
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现金 Cash in hand {r$n
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银行存款 Cash in bank 4%]wd}'#Un
其他货币资金-外埠存款Other monetary assets - cash in other cities -b7q)%V
其他货币资金-银行本票 Other monetary assets - cashier‘s check *u|bmt
其他货币资金-银行汇票 Other monetary assets - bank draft 9~En;e
其他货币资金-信用卡 Other monetary assets - credit cards kp4(_T7R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Ca?:x tt
其他货币资金-存出投资款 Other monetary assets - cash for investment ^Iz(V2
短期投资-股票投资 Investments - Short term - stocks eVVm"96Q.;
短期投资-债券投资 Investments - Short term - bonds "/O`#Do/
短期投资-基金投资 Investments - Short term - funds h
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短期投资-其他投资 Investments - Short term - others `h:$3a:5
短期投资跌价准备 Provision for short-term investment k7 0o=}
长期股权投资-股票投资 Long term equity investment - stocks 'rX!E,59
长期股权投资-其他股权投资 Long term equity investment - others -S ASn
长期债券投资-债券投资 Long term securities investemnt - bonds me7?
长期债券投资-其他债权投资 Long term securities investment - others %DKQ
长期投资减值准备 Provision for long-term investment %pR:.u|
应收票据 Notes receivable
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应收股利 Dividends receivable vuOixAkw
应收利息 Interest receivable qNH=
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应收帐款 Trade debtors 7LQLeQvB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors bK
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预付帐款 Prepayment {5$.:Y
应收补贴款 Allowance receivable lhyWlO
其他应收款 Other debtors \G!TC{6
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors t81}jD
其他流动资产 Other current assets ep<O?7@j-G
物资采购 Purchase K_fQFuj+
原材料 Raw materials C_&-2Z
包装物 Packing materials >sUavvJ~x
低值易耗品 Low value consumbles RP"YSnF3
材料成本差异 Material cost difference 0&YW#L|J
自制半成品 Self-manufactured goods g^V4+3v|a'
库存商品 Finished goods Ed(6%kd
商品进销差价 Difference between purchase & sales of commodities 1236W+
委托加工物资 Consigned processiong material r fl-(_3
委托代销商品 Consignment-out /MErS< 6
受托代销商品 Consignment-in \5MW65
分期收款发出商品 Goods on instalment sales %LH~Im=
存货跌价准备 Provision for obsolete stocks ZW6ZO[`6
待摊费用 Prepaid expenses :$>Co\D
待处理流动资产损益 Unsettled G/L on current assets U^ecg{
待处理固定资产损益 Unsettled G/L on fixed assets x }8 U\
委托贷款-本金 Consignment loan - principle #i8] f{
委托贷款-利息 Consignment loan - interest 3XCePA5z
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings ^UB<U#8,
固定资产-机器设备 Fixed assets - Plant and machinery Y"x9B%e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures SnK#YQCDt
固定资产-运输设备 Fixed assets - Automobiles [SFX;v!9
累计折旧 Accumulated depreciation DRo?7_
固定资产减值准备 Impairment of fixed assets jJ}3WJ
工程物资-专用材料 Project material - specific materials i#uc
工程物资-专用设备 Project material - specific equipment Y5 B
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工程物资-预付大型设备款 Project material - prepaid for equipment GE2
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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 *gq~~(jH
在建工程 Construction in progress 0 e}N{,&Y
在建工程减值准备 Impairment of construction in progress Fp_?1y
固定资产清理 Disposal of fixed assets K,!"5W rX*
无形资产-专利权 Intangible assets - patent cTU%=/gbc<
无形资产-非专利技术 Intangible assets - industrial property and know-how Qx
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无形资产-商标权 Intangible assets - trademark rights ?k5m1,fHW
无形资产-土地使用权 Intangible assets - land use rights $50/wb6s
无形资产-商誉 Intangible assets - goodwill oVG/[e|c'
无形资产减值准备 Impairment of intangible assets 0gR!W3dh
长期待摊费用 Deferred assets m0: IFE($
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets Nq$Xe~,*
递延税款借项 Deferred assets debits jp~C''Sj
应付票据 Notes payable xnBU)#<]S
应付帐款 Trade creditors p~n62(
预收帐款 Adanvances from customers =B0#z]qu
代销商品款 Consignment-in payables n<}t\<LG^c
其他应交款 Other payable to government W^es"\
其他应付款 Other creditors 0|RFsJ"
应付股利 Proposed dividends =JqKdLH
待转资产价值 Donated assets Kx-s95t
预计负债 Accrued liabilities i]>)'i
应付短期债券 Short-term debentures payable Rxg^vM*
其他流动负债 Other current liabilities ;;A8TcE
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预提费用 Accrued expenses
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应付工资 Payroll payable gc
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应付福利费 Welfare payable ]vFtByqn
短期借款-抵押借款 Bank loans - Short term - pledged =i`#0i2(
短期借款-信用借款 Bank loans - Short term - credit 1>KZ1Kf
短期借款-担保借款 Bank loans - Short term - guaranteed _P^ xX'v
一年内到期长期借款 Long term loans due within one year *!~jHy8F
一年内到期长期应付款 Long term payable due within one year ,?'":T1[
长期借款 Bank loans - Long term 4Jf6uhaE
应付债券-债券面值 Bond payable - Par value u?ALZxj?
应付债券-债券溢价 Bond payable - Excess '@{'T LMCi
应付债券-债券折价 Bond payable - Discount Ti{~
应付债券-应计利息 Bond payable - Accrued interest %, Pwo{SH
长期应付款 Long term payable )L,.KO
专项应付款 Specific payable [m}58?0~x
其他长期负债 Other long term liabilities Id<3'ky<N
应交税金-所得税 Tax payable - income tax V
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应交税金-增值税 Tax payable - VAT T6P9Icv?@7
应交税金-营业税 Tax payable - business tax \Q
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应交税金-消费税 Tax payable - consumable tax Po
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应交税金-其他 Tax payable - others /^m3?q[a
递延税款贷项 Deferred taxation credit YH:murJMZ
股本 Share capital l]bCt b%_
已归还投资 Investment returned D^G5$hi
利润分配-其他转入 Profit appropriation - other transfer in `8.Oc;*zu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mYE 8]4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jt*VD>ji
利润分配-提取储备基金 Profit appropriation - reserve fund eSC69m
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (_9cL,v
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q>G lA
利润分配-利润归还投资 Profit appropriation - return investment by profit |JR;E$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *c0\<BI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "K!9^!4&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /+11`B09
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %
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期初未分配利润 Retained earnings, beginning of the year }Q=@$YIesD
资本公积-股本溢价 Capital surplus - share premium 5Tb3Yy< .
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'ot,6@~x>
资本公积-接受现金捐赠 Capital surplus - cash donation :k-(%E](
资本公积-股权投资准备 Capital surplus - investment reserve .y)Y20=o!
资本公积-拨款转入 Capital surplus - subsidiary |X'Pa9u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Tej&1'G
资本公积-其他 Capital surplus - others 6F@2:]W
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $69ef[b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jRCf!RO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "1-|ahW
盈余公积-储备基金 Surplus reserve - reserve fund ';CL;A ;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e%B;8)7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2E*k@
主营业务收入 Sales m9&MTRD\
主营业务成本 Cost of sales No
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主营业务税金及附加 Sales tax
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营业费用 Operating expenses -kv'C6gB
管理费用 General and administrative expenses &ND8^lR=Y;
财务费用 Financial expenses UTThl2=+
投资收益 Investment income uia[>&2
其他业务收入 Other operating income U,Duq^l~s
营业外收入 Non-operating income -9L[eYn
补贴收入 Subsidy income jgkJF[t`
其他业务支出 Other operating expenses ?)60JWOJ1
营业外支出 Non-operating expenses opQdym
所得税 Income tax .;:jGe(
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