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 。 UR~9*`Z ,
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现金 Cash in hand 9aw- n*<
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 pn6 e{
其他货币资金-银行本票 Other monetary assets - cashier‘s check \-mz[<ep
其他货币资金-银行汇票 Other monetary assets - bank draft a7#J af
其他货币资金-信用卡 Other monetary assets - credit cards $7{V+>
其他货币资金-信用证保证金 Other monetary assets - L/C deposit VWoxi$3v
其他货币资金-存出投资款 Other monetary assets - cash for investment ]KMOLe6(
短期投资-股票投资 Investments - Short term - stocks y0Pr[XZ
短期投资-债券投资 Investments - Short term - bonds ;Ry
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短期投资-基金投资 Investments - Short term - funds Ly?yWS-x
短期投资-其他投资 Investments - Short term - others JFx=X=C
短期投资跌价准备 Provision for short-term investment X0X!:gX
长期股权投资-股票投资 Long term equity investment - stocks \2!v~&S
长期股权投资-其他股权投资 Long term equity investment - others 5b_[f(
长期债券投资-债券投资 Long term securities investemnt - bonds CVsc#=w0
长期债券投资-其他债权投资 Long term securities investment - others eATX8`W
长期投资减值准备 Provision for long-term investment SSANt?\Z<
应收票据 Notes receivable u 89u#gCAC
应收股利 Dividends receivable [@@Ovv
应收利息 Interest receivable 4'pg>
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应收帐款 Trade debtors _zQ3sm
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Yt"&8N]
预付帐款 Prepayment y%CaaK=V3
应收补贴款 Allowance receivable oI9Jp`
其他应收款 Other debtors t
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v_*E:E
其他流动资产 Other current assets :U`8s#
物资采购 Purchase s}Q%]W
原材料 Raw materials jP6;~[rl
包装物 Packing materials %gB 0\C
低值易耗品 Low value consumbles /#?lG`'1
材料成本差异 Material cost difference +%%FT#ce
自制半成品 Self-manufactured goods W P1
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库存商品 Finished goods B$b'bw.
商品进销差价 Difference between purchase & sales of commodities P%5h!Z2m
委托加工物资 Consigned processiong material ~y{(&7sM
委托代销商品 Consignment-out v~:$]a8
受托代销商品 Consignment-in kW&{0xkGR
分期收款发出商品 Goods on instalment sales O$B]#]L+
存货跌价准备 Provision for obsolete stocks 2RDos#
待摊费用 Prepaid expenses ~:."BA
待处理流动资产损益 Unsettled G/L on current assets N1ZHaZ
待处理固定资产损益 Unsettled G/L on fixed assets <,,U>0
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委托贷款-本金 Consignment loan - principle SE+K"faKQ
委托贷款-利息 Consignment loan - interest jp2AU,Cl
委托贷款-减值准备 Consignment loan - provision C !81Km5
固定资产-房屋建筑物 Fixed assets - Buildings 4
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固定资产-机器设备 Fixed assets - Plant and machinery v2 [
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures UA3%I8gu_
固定资产-运输设备 Fixed assets - Automobiles vkan+~H
累计折旧 Accumulated depreciation V)\|I8"
固定资产减值准备 Impairment of fixed assets B[F,D
工程物资-专用材料 Project material - specific materials =V:rO;qX+@
工程物资-专用设备 Project material - specific equipment w/s{{X<bF
工程物资-预付大型设备款 Project material - prepaid for equipment 8cy#[{u`;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 8Pklw^k
在建工程 Construction in progress !8]W"@qb
在建工程减值准备 Impairment of construction in progress G0$
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固定资产清理 Disposal of fixed assets +x$;
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无形资产-专利权 Intangible assets - patent .L%_#A
无形资产-非专利技术 Intangible assets - industrial property and know-how V
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无形资产-商标权 Intangible assets - trademark rights 9PEjV$0E2
无形资产-土地使用权 Intangible assets - land use rights 9I/o;Js
无形资产-商誉 Intangible assets - goodwill Nko;I?Fn
无形资产减值准备 Impairment of intangible assets A(#hyb#
长期待摊费用 Deferred assets b9HE #*d,
未确认融资费用 Unrecognized finance fees @=)_PG
其他长期资产 Other long term assets [vpZ 3;
递延税款借项 Deferred assets debits '3eP<earRP
应付票据 Notes payable NG@9}O
应付帐款 Trade creditors 5I5~GH
预收帐款 Adanvances from customers Nzz" w_#
代销商品款 Consignment-in payables 67 >*AL
其他应交款 Other payable to government )RlaVAtM
其他应付款 Other creditors =!r9;L,?
应付股利 Proposed dividends c]O3pcU
待转资产价值 Donated assets <1]#
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预计负债 Accrued liabilities '.oEyZA;o
应付短期债券 Short-term debentures payable HS| &["
其他流动负债 Other current liabilities Ps0'WRJnx
预提费用 Accrued expenses |{]\n/M
应付工资 Payroll payable !<}<HR^)
应付福利费 Welfare payable +r9:n(VP
短期借款-抵押借款 Bank loans - Short term - pledged /AWV@'
短期借款-信用借款 Bank loans - Short term - credit ~q#UH'=%
短期借款-担保借款 Bank loans - Short term - guaranteed >1xlP/4jx
一年内到期长期借款 Long term loans due within one year lKEdpF<
一年内到期长期应付款 Long term payable due within one year t)XNS!6#]?
长期借款 Bank loans - Long term &| el8;D
应付债券-债券面值 Bond payable - Par value d$g
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应付债券-债券溢价 Bond payable - Excess H-?SlVsf
应付债券-债券折价 Bond payable - Discount R@t?!`f!+
应付债券-应计利息 Bond payable - Accrued interest ? e%Pvy<i
长期应付款 Long term payable X:+;d8rCy
专项应付款 Specific payable dk
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其他长期负债 Other long term liabilities -uN5DJSW
应交税金-所得税 Tax payable - income tax MsCY5g
应交税金-增值税 Tax payable - VAT R1/)Yy
应交税金-营业税 Tax payable - business tax Lm"l*
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应交税金-消费税 Tax payable - consumable tax K~AQ) ]pJI
应交税金-其他 Tax payable - others d@pD5n=m;
递延税款贷项 Deferred taxation credit `TKe+oS)
股本 Share capital ~j",ePl
已归还投资 Investment returned 2 @Jw?+}vr
利润分配-其他转入 Profit appropriation - other transfer in #
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U,Nf&g
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 'x
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利润分配-提取储备基金 Profit appropriation - reserve fund $d%m%SZxv
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fb4/LVg'J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund py9(z`}
利润分配-利润归还投资 Profit appropriation - return investment by profit rC}r99Pe:x
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZffK];D
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t.c XrX`k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #0"Fw$Pc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bTE%p0
期初未分配利润 Retained earnings, beginning of the year cD
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资本公积-股本溢价 Capital surplus - share premium $`x4|a8-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z'3
资本公积-接受现金捐赠 Capital surplus - cash donation ^KhA\MzY
资本公积-股权投资准备 Capital surplus - investment reserve Ki{&,:@
资本公积-拨款转入 Capital surplus - subsidiary ~\<Fq \.x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0J z'9
资本公积-其他 Capital surplus - others &,2XrXiFu
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mu04TPj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4 StiYfae
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve { :'#Ts<
盈余公积-储备基金 Surplus reserve - reserve fund Wcl@H @
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B<J}YN
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N^xnx<
主营业务收入 Sales E KhwrBjS
主营业务成本 Cost of sales DG}t!
主营业务税金及附加 Sales tax l_FttN
营业费用 Operating expenses SaMg)s~B
管理费用 General and administrative expenses i5w
财务费用 Financial expenses R8Nr3M9 )
投资收益 Investment income 5;oWFl
其他业务收入 Other operating income ir-srVoXy
营业外收入 Non-operating income w4<1*u@${
补贴收入 Subsidy income fB|rW~!v
其他业务支出 Other operating expenses IQf:aX
营业外支出 Non-operating expenses rR
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所得税 Income tax Z\D!'FX
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