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 。 _+aMP=H
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现金 Cash in hand X$Y\/|!z
银行存款 Cash in bank
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其他货币资金-外埠存款Other monetary assets - cash in other cities Qq|c%FZ
其他货币资金-银行本票 Other monetary assets - cashier‘s check p=d,kY
其他货币资金-银行汇票 Other monetary assets - bank draft 59l9^<{A
其他货币资金-信用卡 Other monetary assets - credit cards ;"9$LHH*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit L!c.1Rf_
其他货币资金-存出投资款 Other monetary assets - cash for investment * YR>u@
短期投资-股票投资 Investments - Short term - stocks 3nbTK3,
短期投资-债券投资 Investments - Short term - bonds 8
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短期投资-基金投资 Investments - Short term - funds 3+4U?~^k*
短期投资-其他投资 Investments - Short term - others r+W;}nyf
短期投资跌价准备 Provision for short-term investment '}N4SrU$
长期股权投资-股票投资 Long term equity investment - stocks ?^by3\,VZ
长期股权投资-其他股权投资 Long term equity investment - others P-_2IZiz
长期债券投资-债券投资 Long term securities investemnt - bonds }~+q S`
长期债券投资-其他债权投资 Long term securities investment - others e#<A\?
长期投资减值准备 Provision for long-term investment KKRj#m(:!
应收票据 Notes receivable _, r6t
应收股利 Dividends receivable kZK1{
应收利息 Interest receivable ;uhpo
应收帐款 Trade debtors c $n`=NI
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "Q.KBX v/
预付帐款 Prepayment kTfE*We9
应收补贴款 Allowance receivable e`eh;@9p
其他应收款 Other debtors 0PdX>h.t
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K&{ruHoKB
其他流动资产 Other current assets -%_v b6u
物资采购 Purchase 3n)\D<f]#
原材料 Raw materials peZ'sZ 6
包装物 Packing materials *JA0Vs5
低值易耗品 Low value consumbles 6sQY)F7p
材料成本差异 Material cost difference 89YG
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自制半成品 Self-manufactured goods *?x[pqGq
库存商品 Finished goods 5?34<B
商品进销差价 Difference between purchase & sales of commodities %%{f-\-7Ig
委托加工物资 Consigned processiong material cR6Rb[9 N
委托代销商品 Consignment-out w\}Q.$@
受托代销商品 Consignment-in 1uJpn
分期收款发出商品 Goods on instalment sales W5(.Hub}
存货跌价准备 Provision for obsolete stocks l H{~?x
待摊费用 Prepaid expenses El^V[s'3
待处理流动资产损益 Unsettled G/L on current assets }Ryrd!3bY
待处理固定资产损益 Unsettled G/L on fixed assets G<FB:?|
委托贷款-本金 Consignment loan - principle xxZO{_q
委托贷款-利息 Consignment loan - interest dk_! ~Z
委托贷款-减值准备 Consignment loan - provision Vif)e4{Pn
固定资产-房屋建筑物 Fixed assets - Buildings c{{RP6o/j=
固定资产-机器设备 Fixed assets - Plant and machinery Y?4N%c_;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures fU>4Ip1?y/
固定资产-运输设备 Fixed assets - Automobiles KN:V:8:J
累计折旧 Accumulated depreciation T( CTU/a-,
固定资产减值准备 Impairment of fixed assets ~0YRWM ;
工程物资-专用材料 Project material - specific materials *EF`s~
工程物资-专用设备 Project material - specific equipment Dq<!wtFG[
工程物资-预付大型设备款 Project material - prepaid for equipment *lBX/O`=
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production l:14uWu|
在建工程 Construction in progress b" kL)DL1L
在建工程减值准备 Impairment of construction in progress 2!nz>K
固定资产清理 Disposal of fixed assets v9GfudTZR
无形资产-专利权 Intangible assets - patent
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无形资产-非专利技术 Intangible assets - industrial property and know-how i{}Q5iy
无形资产-商标权 Intangible assets - trademark rights |5(un/-C
无形资产-土地使用权 Intangible assets - land use rights O6b.oS'-
无形资产-商誉 Intangible assets - goodwill j|IvDrm#
无形资产减值准备 Impairment of intangible assets |HQFqa<
长期待摊费用 Deferred assets PcEE@W9
未确认融资费用 Unrecognized finance fees "
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其他长期资产 Other long term assets roNs~]6
递延税款借项 Deferred assets debits rds0EZ4 W
应付票据 Notes payable 4Ep6vm X
应付帐款 Trade creditors LYMb)=u]
预收帐款 Adanvances from customers D%h_V>#z
代销商品款 Consignment-in payables *|S{%z9>
其他应交款 Other payable to government Bi`m +ob
其他应付款 Other creditors RX,c 4;
应付股利 Proposed dividends
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待转资产价值 Donated assets ;*>':-4
预计负债 Accrued liabilities b/&{:g!B
应付短期债券 Short-term debentures payable #F:\_!2c
其他流动负债 Other current liabilities znNv;-q
预提费用 Accrued expenses N3&n"w _d
应付工资 Payroll payable Z#flu Q%V
应付福利费 Welfare payable L r9z~T:ED
短期借款-抵押借款 Bank loans - Short term - pledged F>"B7:P1:Q
短期借款-信用借款 Bank loans - Short term - credit gjP bhY=C[
短期借款-担保借款 Bank loans - Short term - guaranteed wiM-TFT~
一年内到期长期借款 Long term loans due within one year 10ZL-7D#m
一年内到期长期应付款 Long term payable due within one year AfJ . SNE
长期借款 Bank loans - Long term ;s w3MRJ
应付债券-债券面值 Bond payable - Par value F=V_ACU
应付债券-债券溢价 Bond payable - Excess m8z414o
应付债券-债券折价 Bond payable - Discount FfibR\dhY
应付债券-应计利息 Bond payable - Accrued interest f4+}k GJN
长期应付款 Long term payable M<3m/l%`Y
专项应付款 Specific payable F5YHc$3^
其他长期负债 Other long term liabilities 0T<DHPQ1
应交税金-所得税 Tax payable - income tax "/zDcZbL;
应交税金-增值税 Tax payable - VAT rB-}<22.
应交税金-营业税 Tax payable - business tax c\N-B,m&
应交税金-消费税 Tax payable - consumable tax b)+;@wa~
应交税金-其他 Tax payable - others l1D"*J 2`
递延税款贷项 Deferred taxation credit m.>y(TI
股本 Share capital 0r ilg
已归还投资 Investment returned (d}z>?L
利润分配-其他转入 Profit appropriation - other transfer in ~MZ.988:<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^A;(#5A]7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9
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利润分配-提取储备基金 Profit appropriation - reserve fund [p 8fg!|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IjrjLp[z$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~w}Zv0
利润分配-利润归还投资 Profit appropriation - return investment by profit |3uE"\nfA
利润分配-应付优先股股利 Profit appropriation - preference shares dividends '-Kr
neZ!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m|k:wuzqK
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FW!1 0K?
期初未分配利润 Retained earnings, beginning of the year |p
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资本公积-股本溢价 Capital surplus - share premium .>|]Lo(=l
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?G$X
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资本公积-接受现金捐赠 Capital surplus - cash donation 5wGc"JHm
资本公积-股权投资准备 Capital surplus - investment reserve 5:
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资本公积-拨款转入 Capital surplus - subsidiary Czt>?8x`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DX4"}w
资本公积-其他 Capital surplus - others XjV,wsZ=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =U<6TP]{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7|$
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q
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盈余公积-储备基金 Surplus reserve - reserve fund 2ZZF hj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]{E{ IW8
主营业务收入 Sales o
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主营业务成本 Cost of sales D4W^{/S
主营业务税金及附加 Sales tax 2_#Vw&v
营业费用 Operating expenses , K[}Bz
管理费用 General and administrative expenses *<T,Fyc|
财务费用 Financial expenses bF{14F$
投资收益 Investment income DeL7sU
其他业务收入 Other operating income pm~uWXqxr=
营业外收入 Non-operating income *WX,bN6Ot
补贴收入 Subsidy income !mtX*;b(e
其他业务支出 Other operating expenses u
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营业外支出 Non-operating expenses (vqI@fB';u
所得税 Income tax x1nqhSaD
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