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 。 2mVcT3
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现金 Cash in hand [zp v3Uw
银行存款 Cash in bank >*ey
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其他货币资金-外埠存款Other monetary assets - cash in other cities SJY<#_b
其他货币资金-银行本票 Other monetary assets - cashier‘s check Ux_ tHyc/
其他货币资金-银行汇票 Other monetary assets - bank draft fFD:E} >5
其他货币资金-信用卡 Other monetary assets - credit cards D[. ; H)V
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .k5
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其他货币资金-存出投资款 Other monetary assets - cash for investment \VmqK&9
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds 9z9z
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短期投资-基金投资 Investments - Short term - funds @=o1q=5@8
短期投资-其他投资 Investments - Short term - others b-e3i;T!}~
短期投资跌价准备 Provision for short-term investment G)28#aH
长期股权投资-股票投资 Long term equity investment - stocks /{pVYY
长期股权投资-其他股权投资 Long term equity investment - others 41luFtE9
长期债券投资-债券投资 Long term securities investemnt - bonds %AbA(F
长期债券投资-其他债权投资 Long term securities investment - others /60`"xH
长期投资减值准备 Provision for long-term investment k$
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应收票据 Notes receivable 'LZF^m _<<
应收股利 Dividends receivable y=y=W5#;77
应收利息 Interest receivable iTTe`Zr5y
应收帐款 Trade debtors 'Z LGt#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors reml|!F-)
预付帐款 Prepayment =PXQX(_
应收补贴款 Allowance receivable f
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其他应收款 Other debtors JlAUie8
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %FnaS
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其他流动资产 Other current assets j.MpQ^eJ7
物资采购 Purchase -L>\
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原材料 Raw materials ?c)PBJ+]
包装物 Packing materials XHuY'\;-
低值易耗品 Low value consumbles ?vL\VI9
材料成本差异 Material cost difference T^h;T{H2
自制半成品 Self-manufactured goods O@[c*3]e
库存商品 Finished goods :A35?9E?
商品进销差价 Difference between purchase & sales of commodities yoTbIQ
委托加工物资 Consigned processiong material BcaMeb-Z
委托代销商品 Consignment-out }IvJIr
受托代销商品 Consignment-in 6zK8-V?9F
分期收款发出商品 Goods on instalment sales zAEq)9Y"l'
存货跌价准备 Provision for obsolete stocks 0T 2h3,
待摊费用 Prepaid expenses ia15r\4j)
待处理流动资产损益 Unsettled G/L on current assets NVx`'Il8
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待处理固定资产损益 Unsettled G/L on fixed assets Iu6KW :x
委托贷款-本金 Consignment loan - principle @AUx%:}0Y:
委托贷款-利息 Consignment loan - interest X1U7$/t
委托贷款-减值准备 Consignment loan - provision 6GCwc1g
固定资产-房屋建筑物 Fixed assets - Buildings xB{0lI
固定资产-机器设备 Fixed assets - Plant and machinery YK *2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Z!Sv/5xx
固定资产-运输设备 Fixed assets - Automobiles h: :'s&|
累计折旧 Accumulated depreciation U#G[#sd> K
固定资产减值准备 Impairment of fixed assets f !t2a//
工程物资-专用材料 Project material - specific materials dq%N,1.F
工程物资-专用设备 Project material - specific equipment AfKJaDKf
工程物资-预付大型设备款 Project material - prepaid for equipment 0gPz|v>z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production jI@0jxF
在建工程 Construction in progress cSCO7L2E18
在建工程减值准备 Impairment of construction in progress TkhbnO g6
固定资产清理 Disposal of fixed assets BMU}NZA
无形资产-专利权 Intangible assets - patent \7Hzj0hSi
无形资产-非专利技术 Intangible assets - industrial property and know-how h.c<A{[I6c
无形资产-商标权 Intangible assets - trademark rights ]kLs2? \
无形资产-土地使用权 Intangible assets - land use rights VKy:e.
无形资产-商誉 Intangible assets - goodwill =O~1L m;
无形资产减值准备 Impairment of intangible assets ]g-(|X~>
长期待摊费用 Deferred assets 3F
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未确认融资费用 Unrecognized finance fees ^7v}wpwX\
其他长期资产 Other long term assets GutH}Kz"&
递延税款借项 Deferred assets debits &n|!
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应付票据 Notes payable N8(xz-6
应付帐款 Trade creditors [7B:{sH
预收帐款 Adanvances from customers qF=D,Dlz
代销商品款 Consignment-in payables =zXpeo&|m
其他应交款 Other payable to government FT73P0!8.
其他应付款 Other creditors 9)l-5o:D
应付股利 Proposed dividends E^L
待转资产价值 Donated assets h4H~;Wl0
预计负债 Accrued liabilities y
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应付短期债券 Short-term debentures payable .$)'7
其他流动负债 Other current liabilities Py\xN
预提费用 Accrued expenses STu!v5XY}-
应付工资 Payroll payable ,(Fo%.j
应付福利费 Welfare payable a`(6hL3IT
短期借款-抵押借款 Bank loans - Short term - pledged @PuJre4!;L
短期借款-信用借款 Bank loans - Short term - credit RL |.y~
短期借款-担保借款 Bank loans - Short term - guaranteed )0`;leli
一年内到期长期借款 Long term loans due within one year 6NJ"ty9Bp
一年内到期长期应付款 Long term payable due within one year .6SdSB^M
长期借款 Bank loans - Long term <.(IJ
应付债券-债券面值 Bond payable - Par value le yhiL<
应付债券-债券溢价 Bond payable - Excess <&TAN L
应付债券-债券折价 Bond payable - Discount O_0|Q@
应付债券-应计利息 Bond payable - Accrued interest Nkn0G_
长期应付款 Long term payable I<|)uK7
专项应付款 Specific payable w=d#y
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其他长期负债 Other long term liabilities EU]{S=T
应交税金-所得税 Tax payable - income tax Rct|"k_"Ys
应交税金-增值税 Tax payable - VAT /pgfa-<
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax ,e( |,u
应交税金-其他 Tax payable - others Lx,"jA/
递延税款贷项 Deferred taxation credit hXM8`iFW5
股本 Share capital xksQMS2#
已归还投资 Investment returned Q6Y1Jr">X
利润分配-其他转入 Profit appropriation - other transfer in nlXg8t^G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A=!&2(
利润分配-提取储备基金 Profit appropriation - reserve fund 2G:)27Q-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wx -NUTRim
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )5gcLD/zI
利润分配-利润归还投资 Profit appropriation - return investment by profit G& cm5
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J}EQ_FC"$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WGKN>nV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fL
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P482D)
期初未分配利润 Retained earnings, beginning of the year &>0=v
资本公积-股本溢价 Capital surplus - share premium <F+S }!q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9_JK.
资本公积-接受现金捐赠 Capital surplus - cash donation f'F:U^
资本公积-股权投资准备 Capital surplus - investment reserve D/:~#)
资本公积-拨款转入 Capital surplus - subsidiary ]Gow
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mm/U9hbp%
资本公积-其他 Capital surplus - others j]rE0Og
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }Xyu"P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |TF,Aj
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6:>4}WOP
盈余公积-储备基金 Surplus reserve - reserve fund 9vCn^G%B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~[Mk QJxe
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #9EpQc[4
主营业务收入 Sales E:xpma1Qf
主营业务成本 Cost of sales .3qaaXeH
主营业务税金及附加 Sales tax dG.s8r*?M
营业费用 Operating expenses 15VOQE5Fl`
管理费用 General and administrative expenses "6^tG[G%
财务费用 Financial expenses \6)l(b;
投资收益 Investment income H&E c*MT
其他业务收入 Other operating income iHr{
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营业外收入 Non-operating income "p.MJxH
补贴收入 Subsidy income f3lFpS
其他业务支出 Other operating expenses 0`"]mYH
营业外支出 Non-operating expenses rOyK==8/Fg
所得税 Income tax Namw[TgJ
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