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 。 P`
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现金 Cash in hand y_LFkZ
银行存款 Cash in bank 9NeHN@D)
其他货币资金-外埠存款Other monetary assets - cash in other cities <HH\VG\H6
其他货币资金-银行本票 Other monetary assets - cashier‘s check \HQw$E/
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其他货币资金-银行汇票 Other monetary assets - bank draft .,<w_=
其他货币资金-信用卡 Other monetary assets - credit cards z^u*e
其他货币资金-信用证保证金 Other monetary assets - L/C deposit W:JR\KKU
其他货币资金-存出投资款 Other monetary assets - cash for investment tP4z#0r2
短期投资-股票投资 Investments - Short term - stocks pch8A0JAl)
短期投资-债券投资 Investments - Short term - bonds =d#(n M*
短期投资-基金投资 Investments - Short term - funds aY0{v X
短期投资-其他投资 Investments - Short term - others (Rh$0^)A
短期投资跌价准备 Provision for short-term investment W0XfU`
长期股权投资-股票投资 Long term equity investment - stocks 1
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长期股权投资-其他股权投资 Long term equity investment - others mv>-X
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长期债券投资-债券投资 Long term securities investemnt - bonds <RuLIu
长期债券投资-其他债权投资 Long term securities investment - others SA%uGkm:e
长期投资减值准备 Provision for long-term investment aRy" _dZ2
应收票据 Notes receivable \1<8'at
应收股利 Dividends receivable [xo-ZDIoG
应收利息 Interest receivable WOi
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应收帐款 Trade debtors fLZ mQO
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6'Q*SO;1gh
预付帐款 Prepayment 8(g}/%1mt3
应收补贴款 Allowance receivable =rA]kGx
其他应收款 Other debtors {LBL8sG
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1>L8EImx]V
其他流动资产 Other current assets lofP$
物资采购 Purchase eh}|Wd7J
原材料 Raw materials -+[~eqRB
包装物 Packing materials ||Vx:(d7D&
低值易耗品 Low value consumbles *#83U?
材料成本差异 Material cost difference v^aI+p6
自制半成品 Self-manufactured goods VUC_|=?dL
库存商品 Finished goods >dXB)yl
商品进销差价 Difference between purchase & sales of commodities d)GR]^=r
委托加工物资 Consigned processiong material F
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委托代销商品 Consignment-out 9SXpZ*Sx
受托代销商品 Consignment-in {t|Q9&
分期收款发出商品 Goods on instalment sales \%_sL#?
存货跌价准备 Provision for obsolete stocks (t5vBUj
待摊费用 Prepaid expenses .EZ8yJj1Q
待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets kRV]`'u,
委托贷款-本金 Consignment loan - principle mc4|@p*
委托贷款-利息 Consignment loan - interest ^
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委托贷款-减值准备 Consignment loan - provision Q-J} :U
固定资产-房屋建筑物 Fixed assets - Buildings poy_?7G
固定资产-机器设备 Fixed assets - Plant and machinery q"Sja!-;|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ;
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固定资产-运输设备 Fixed assets - Automobiles F`>qg2wO
累计折旧 Accumulated depreciation zEh&@{u?
固定资产减值准备 Impairment of fixed assets ,/Q`gRBh"
工程物资-专用材料 Project material - specific materials qv[w
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工程物资-专用设备 Project material - specific equipment LI>Bl
工程物资-预付大型设备款 Project material - prepaid for equipment ^UBz
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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 &FG0v<f5Pv
在建工程 Construction in progress -.K'rW
在建工程减值准备 Impairment of construction in progress >:h&5@^j$
固定资产清理 Disposal of fixed assets {LT2^gy=
无形资产-专利权 Intangible assets - patent F^&@[k
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无形资产-非专利技术 Intangible assets - industrial property and know-how =3PZGdWD
无形资产-商标权 Intangible assets - trademark rights q#K0EAgC
无形资产-土地使用权 Intangible assets - land use rights u qA!#E
无形资产-商誉 Intangible assets - goodwill !QCErE;r
无形资产减值准备 Impairment of intangible assets #Q BW%L
长期待摊费用 Deferred assets jOZ>^5}
未确认融资费用 Unrecognized finance fees \F)WUIK
其他长期资产 Other long term assets bl{W{?QI
递延税款借项 Deferred assets debits &yI>A1
应付票据 Notes payable :;\xyy}A
应付帐款 Trade creditors "]W,,A-
预收帐款 Adanvances from customers 8!
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代销商品款 Consignment-in payables 92~$Qa\S!
其他应交款 Other payable to government ?rziKT5OOC
其他应付款 Other creditors 0}M'>
应付股利 Proposed dividends 8mt#S
待转资产价值 Donated assets u+c2
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预计负债 Accrued liabilities qDgy7kkQ
应付短期债券 Short-term debentures payable S5r.so
其他流动负债 Other current liabilities N*
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预提费用 Accrued expenses 9*XT|B
应付工资 Payroll payable )1 QOA
应付福利费 Welfare payable aGAr24]y
短期借款-抵押借款 Bank loans - Short term - pledged ,;Uf>8~
短期借款-信用借款 Bank loans - Short term - credit g ;XK3R
短期借款-担保借款 Bank loans - Short term - guaranteed 0}po74x*r
一年内到期长期借款 Long term loans due within one year 'j!n
一年内到期长期应付款 Long term payable due within one year s[VYd:}se
长期借款 Bank loans - Long term &qM8)2Y
应付债券-债券面值 Bond payable - Par value ]YOWCFAQot
应付债券-债券溢价 Bond payable - Excess [zSt+K;
应付债券-债券折价 Bond payable - Discount L uW""P/
应付债券-应计利息 Bond payable - Accrued interest _C19eW'
长期应付款 Long term payable Cxe(iwa.
专项应付款 Specific payable mQ9shdvt-
其他长期负债 Other long term liabilities P 6({wx
应交税金-所得税 Tax payable - income tax nWhf
应交税金-增值税 Tax payable - VAT jvpv1>KYV
应交税金-营业税 Tax payable - business tax L-zU%`1{M
应交税金-消费税 Tax payable - consumable tax &he:_p$x
应交税金-其他 Tax payable - others c2L\m*^o
递延税款贷项 Deferred taxation credit 4YoQ*NQw-
股本 Share capital /
%)
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已归还投资 Investment returned h8-uI.RZ
利润分配-其他转入 Profit appropriation - other transfer in 4J?\JcGs
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N^AlhR^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;|W:,a{kS
利润分配-提取储备基金 Profit appropriation - reserve fund sHPj_d#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Mb45UG#2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit I!Mkss xc
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {s8g;yU5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SLp nVD:'1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s3'kzwX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kq([c r
期初未分配利润 Retained earnings, beginning of the year :^`WrcOJ
资本公积-股本溢价 Capital surplus - share premium Tt=;of{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L+eK)Q
资本公积-接受现金捐赠 Capital surplus - cash donation /c6]DQ<?
资本公积-股权投资准备 Capital surplus - investment reserve `wr*@/P
资本公积-拨款转入 Capital surplus - subsidiary `$FB[Z} &
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j`K0D65
资本公积-其他 Capital surplus - others IRTWmT
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _;:_ !`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s,l*=<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +q+JOS]L
盈余公积-储备基金 Surplus reserve - reserve fund `cIeqp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CrG!8}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j8]M}Q$
主营业务收入 Sales O@w_"TJP/z
主营业务成本 Cost of sales
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主营业务税金及附加 Sales tax [nlq(DGJhp
营业费用 Operating expenses Sz]1`%_H/
管理费用 General and administrative expenses a^ys7UV
财务费用 Financial expenses e2g`T{6M
投资收益 Investment income
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其他业务收入 Other operating income M@p<L
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营业外收入 Non-operating income M(uJ'Ud/!
补贴收入 Subsidy income Vr
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其他业务支出 Other operating expenses ~QUN O~
营业外支出 Non-operating expenses [57`V&c5
所得税 Income tax 25r3[gX9`
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