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 。 47>IT
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现金 Cash in hand ,S5tkTa
银行存款 Cash in bank H=Rqr
其他货币资金-外埠存款Other monetary assets - cash in other cities GxE"q-G
其他货币资金-银行本票 Other monetary assets - cashier‘s check JRt^YX
其他货币资金-银行汇票 Other monetary assets - bank draft tgX
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其他货币资金-信用卡 Other monetary assets - credit cards hbRDM'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment D%GB2-j R
短期投资-股票投资 Investments - Short term - stocks ivg:`$a[
短期投资-债券投资 Investments - Short term - bonds VN`T:!&
短期投资-基金投资 Investments - Short term - funds 7hwl[knyB
短期投资-其他投资 Investments - Short term - others |g<1n
短期投资跌价准备 Provision for short-term investment ~nJcHJ1nb4
长期股权投资-股票投资 Long term equity investment - stocks Se h[".l
长期股权投资-其他股权投资 Long term equity investment - others bh9rsRb}O
长期债券投资-债券投资 Long term securities investemnt - bonds
ji
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长期债券投资-其他债权投资 Long term securities investment - others GWo^hIfJ
长期投资减值准备 Provision for long-term investment 8}9|hT;
应收票据 Notes receivable v$c*3H.seM
应收股利 Dividends receivable dzJ\+
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应收利息 Interest receivable H }w"4s
应收帐款 Trade debtors i(
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .J:04t1
预付帐款 Prepayment y+xw`gR:
应收补贴款 Allowance receivable R\k=
CoJJ
其他应收款 Other debtors w@RVg*`%7D
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
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其他流动资产 Other current assets ^% y<7>%
物资采购 Purchase vJ5` :4n"
原材料 Raw materials 7 j$ |fS
包装物 Packing materials <Y~?G:v6+
低值易耗品 Low value consumbles 'PPVM@)fU
材料成本差异 Material cost difference B
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自制半成品 Self-manufactured goods #U45H.Rz
库存商品 Finished goods 8m,PsUp7
商品进销差价 Difference between purchase & sales of commodities @8WG
委托加工物资 Consigned processiong material cpz'upVOZ
委托代销商品 Consignment-out 3Mw\}q
受托代销商品 Consignment-in MG ,exN
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分期收款发出商品 Goods on instalment sales f>.A^?
存货跌价准备 Provision for obsolete stocks C"
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待摊费用 Prepaid expenses hz#S b~g
待处理流动资产损益 Unsettled G/L on current assets _~!*|<A_
待处理固定资产损益 Unsettled G/L on fixed assets *>Sb4:
委托贷款-本金 Consignment loan - principle p;Ezmz
委托贷款-利息 Consignment loan - interest <SM{yMz
委托贷款-减值准备 Consignment loan - provision 3=o^Vv
固定资产-房屋建筑物 Fixed assets - Buildings i!8 o(!I
固定资产-机器设备 Fixed assets - Plant and machinery w5*?P4P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures mD }&X
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固定资产-运输设备 Fixed assets - Automobiles rl-r8?H}
累计折旧 Accumulated depreciation U 7mA~t2E
固定资产减值准备 Impairment of fixed assets KV1zx(WI
工程物资-专用材料 Project material - specific materials Mda~@)7$
工程物资-专用设备 Project material - specific equipment J qWMO!1
工程物资-预付大型设备款 Project material - prepaid for equipment &4M0 S+.
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production S%KY%hUt
在建工程 Construction in progress Cb}hE
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在建工程减值准备 Impairment of construction in progress g7*c wu
固定资产清理 Disposal of fixed assets ;0*T7l
无形资产-专利权 Intangible assets - patent +zodkB~)
无形资产-非专利技术 Intangible assets - industrial property and know-how T' O5>e
无形资产-商标权 Intangible assets - trademark rights V[D[MZ
无形资产-土地使用权 Intangible assets - land use rights Z9-HQ5>
无形资产-商誉 Intangible assets - goodwill g1U
无形资产减值准备 Impairment of intangible assets ,arFR'u>
长期待摊费用 Deferred assets =Ny&`X#F
未确认融资费用 Unrecognized finance fees zrfE'C8O
其他长期资产 Other long term assets oXw} K((|
递延税款借项 Deferred assets debits U9:?d>7
应付票据 Notes payable 2`4'Y.Qf
应付帐款 Trade creditors $47cKit|k:
预收帐款 Adanvances from customers x17cMfCH%
代销商品款 Consignment-in payables l!Q |]-.@
其他应交款 Other payable to government b_88o-*/
其他应付款 Other creditors 'Y23U7 n0B
应付股利 Proposed dividends {XYv&K
待转资产价值 Donated assets TTjj.fq6
预计负债 Accrued liabilities }W&hPC
应付短期债券 Short-term debentures payable ".+wz1
其他流动负债 Other current liabilities 9G(.=aOj,
预提费用 Accrued expenses C~o6]'+F_
应付工资 Payroll payable g Z3VT{
应付福利费 Welfare payable cVv>"oF;~*
短期借款-抵押借款 Bank loans - Short term - pledged [
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短期借款-信用借款 Bank loans - Short term - credit Zw(*q?9\
短期借款-担保借款 Bank loans - Short term - guaranteed j^A0[:2
一年内到期长期借款 Long term loans due within one year TbyQ'MbUv
一年内到期长期应付款 Long term payable due within one year :nki6Rkowt
长期借款 Bank loans - Long term 12)~PIaF
应付债券-债券面值 Bond payable - Par value b~\gV_Z
应付债券-债券溢价 Bond payable - Excess v8!
1"FYL
应付债券-债券折价 Bond payable - Discount <d$kGCz
应付债券-应计利息 Bond payable - Accrued interest #BK\cIr
长期应付款 Long term payable 3\eb:-B:@
专项应付款 Specific payable M ,.++W\
其他长期负债 Other long term liabilities T
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应交税金-所得税 Tax payable - income tax 1G/bqIMg63
应交税金-增值税 Tax payable - VAT Qxj &IX
应交税金-营业税 Tax payable - business tax uiq)?XUKv
应交税金-消费税 Tax payable - consumable tax Nx4_Oc^hY
应交税金-其他 Tax payable - others E"k\eZns&
递延税款贷项 Deferred taxation credit WE$Pi;q1
股本 Share capital Nt42v
已归还投资 Investment returned 2d+IROA
利润分配-其他转入 Profit appropriation - other transfer in =!3G ,qV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve & i|x2;
v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~ar8e
利润分配-提取储备基金 Profit appropriation - reserve fund `T $lTP
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1fRYXqx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ` +]9+:tS
利润分配-利润归还投资 Profit appropriation - return investment by profit V.J[Uwf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yBO88rfh>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GIQ/gM?Pv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M@@"-dy
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KfJF9!U*?
期初未分配利润 Retained earnings, beginning of the year u>:sXm
资本公积-股本溢价 Capital surplus - share premium @=x=dL(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2&fIF}vk>m
资本公积-接受现金捐赠 Capital surplus - cash donation -[OGZP`8
资本公积-股权投资准备 Capital surplus - investment reserve ?bbu^;2*f
资本公积-拨款转入 Capital surplus - subsidiary 7]a6dMh
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ==I:>+_^|
资本公积-其他 Capital surplus - others NwM =
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K'N`rx.7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EOhUr=5~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !pl<
盈余公积-储备基金 Surplus reserve - reserve fund /yn1MW[.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund gsufd{{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZQND^a:
主营业务收入 Sales 1fwCQM
主营业务成本 Cost of sales Sj{z
主营业务税金及附加 Sales tax %,%s09tO
营业费用 Operating expenses R^P~iAO
管理费用 General and administrative expenses Fs_V3i3|L
财务费用 Financial expenses dUeM+(s1
投资收益 Investment income O?NAbxkp
其他业务收入 Other operating income a
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营业外收入 Non-operating income C)`ZI8
补贴收入 Subsidy income ?m#X";^V
其他业务支出 Other operating expenses 2J rr;"r
营业外支出 Non-operating expenses {y=H49
所得税 Income tax `Q6@,-(3
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