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 。 {3&|tk!*
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现金 Cash in hand >[X{LI(_<<
银行存款 Cash in bank .7n\d55a
其他货币资金-外埠存款Other monetary assets - cash in other cities np~~mdmRK
其他货币资金-银行本票 Other monetary assets - cashier‘s check ^iQn'++Q
其他货币资金-银行汇票 Other monetary assets - bank draft 4lZ$;:Jg
其他货币资金-信用卡 Other monetary assets - credit cards xLx]_R()
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !t i6
其他货币资金-存出投资款 Other monetary assets - cash for investment ,m,)I
短期投资-股票投资 Investments - Short term - stocks iOG[>u0h
短期投资-债券投资 Investments - Short term - bonds z
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短期投资-基金投资 Investments - Short term - funds VN%INUi@
短期投资-其他投资 Investments - Short term - others ne^imht
短期投资跌价准备 Provision for short-term investment n-DVT;y
长期股权投资-股票投资 Long term equity investment - stocks Ld B($4,
长期股权投资-其他股权投资 Long term equity investment - others .Lfo)?zG
长期债券投资-债券投资 Long term securities investemnt - bonds }x&N^Ky3c
长期债券投资-其他债权投资 Long term securities investment - others O@YTAT&d#
长期投资减值准备 Provision for long-term investment .; )l
应收票据 Notes receivable 29reG,>
应收股利 Dividends receivable j)
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应收利息 Interest receivable 8XsguC
应收帐款 Trade debtors GtwT
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `c'W-O/
预付帐款 Prepayment IEyL];K
应收补贴款 Allowance receivable q{ O% |
其他应收款 Other debtors `SVmQSwO[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z)uu
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其他流动资产 Other current assets ,\v91 Rp~?
物资采购 Purchase (!:cen~|[
原材料 Raw materials O iFS}p
包装物 Packing materials UQ4% Xp
低值易耗品 Low value consumbles Pzb|t+"$
材料成本差异 Material cost difference M?;y\vS?
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自制半成品 Self-manufactured goods 8iekEG$H
库存商品 Finished goods not YeY7wR
商品进销差价 Difference between purchase & sales of commodities [xKd7"d/n
委托加工物资 Consigned processiong material ,k G>?4
委托代销商品 Consignment-out R<V!%rL;;
受托代销商品 Consignment-in `8FUX= Sh
分期收款发出商品 Goods on instalment sales \
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存货跌价准备 Provision for obsolete stocks w;l<[q?_
待摊费用 Prepaid expenses C{d7J'Avk
待处理流动资产损益 Unsettled G/L on current assets F-*2LMe
待处理固定资产损益 Unsettled G/L on fixed assets WQHd[2Z#e
委托贷款-本金 Consignment loan - principle {8I. `U
委托贷款-利息 Consignment loan - interest Zy09L}5 9P
委托贷款-减值准备 Consignment loan - provision O-4
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固定资产-房屋建筑物 Fixed assets - Buildings `~cuQ<3Tn
固定资产-机器设备 Fixed assets - Plant and machinery :f$x Qr4Qz
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures j+HHQd7Y
固定资产-运输设备 Fixed assets - Automobiles \Vl`YYjZ
累计折旧 Accumulated depreciation M5x U9
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固定资产减值准备 Impairment of fixed assets t>H`X~SR?
工程物资-专用材料 Project material - specific materials 5pn)yk~
工程物资-专用设备 Project material - specific equipment lvp8z)G
工程物资-预付大型设备款 Project material - prepaid for equipment TFuR@KaBR
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production hxS 6:5Uc
在建工程 Construction in progress z'`y,8Y 1l
在建工程减值准备 Impairment of construction in progress )>c>oMgl
固定资产清理 Disposal of fixed assets 6[]]Y,Y
无形资产-专利权 Intangible assets - patent `ImE% r!
无形资产-非专利技术 Intangible assets - industrial property and know-how 1J'3 g
无形资产-商标权 Intangible assets - trademark rights $2%f 8&
无形资产-土地使用权 Intangible assets - land use rights 4
np qJ1
无形资产-商誉 Intangible assets - goodwill \Y}3cE
无形资产减值准备 Impairment of intangible assets A7c/N=Cp^
长期待摊费用 Deferred assets 72veLB
未确认融资费用 Unrecognized finance fees P<K){V
其他长期资产 Other long term assets n k2om$nN
递延税款借项 Deferred assets debits *x)8fAr
应付票据 Notes payable m5Tr-w$QY
应付帐款 Trade creditors $u/E\l
预收帐款 Adanvances from customers lKgKtQpi
代销商品款 Consignment-in payables wK}\_2?
其他应交款 Other payable to government b9XW9O`B
其他应付款 Other creditors ko^\HSXl
应付股利 Proposed dividends Q%-di=
待转资产价值 Donated assets { m|pl
预计负债 Accrued liabilities 'L{8@gqi
应付短期债券 Short-term debentures payable F"N60>>
其他流动负债 Other current liabilities \qUKP"dr
预提费用 Accrued expenses |A8/FU2{
应付工资 Payroll payable lHV[Ln`\x
应付福利费 Welfare payable {$ep7;'d
短期借款-抵押借款 Bank loans - Short term - pledged _Ob@`
短期借款-信用借款 Bank loans - Short term - credit WYc7aciJ
短期借款-担保借款 Bank loans - Short term - guaranteed %e@HZ"V
一年内到期长期借款 Long term loans due within one year HD N9.5S
一年内到期长期应付款 Long term payable due within one year {6oE0;2o'
长期借款 Bank loans - Long term p^iRPI
应付债券-债券面值 Bond payable - Par value W14Vm(`N
应付债券-债券溢价 Bond payable - Excess #Eb5: ;
应付债券-债券折价 Bond payable - Discount [V
8{b{
应付债券-应计利息 Bond payable - Accrued interest P+)DsZ0ig
长期应付款 Long term payable !cGDy/|
专项应付款 Specific payable z%/N!RLW
其他长期负债 Other long term liabilities *Y@nVi
应交税金-所得税 Tax payable - income tax J6<rX[
yZe
应交税金-增值税 Tax payable - VAT e${>#>
应交税金-营业税 Tax payable - business tax mR;qMX)0h
应交税金-消费税 Tax payable - consumable tax 3z]+uv+2J
应交税金-其他 Tax payable - others vF?5].T
递延税款贷项 Deferred taxation credit apk4j\i?5
股本 Share capital !pJeA)W;
已归还投资 Investment returned TO-$B8*nq
利润分配-其他转入 Profit appropriation - other transfer in c"n ?'e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <x\7L2#p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DD44"w_9
利润分配-提取储备基金 Profit appropriation - reserve fund ;=? ~
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cJgBI(S5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Skz|*n|
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利润分配-利润归还投资 Profit appropriation - return investment by profit "@9?QI}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vLxQ *50v$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Erk?}
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $x6$*K(F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MC,>pR{
期初未分配利润 Retained earnings, beginning of the year -8N|xQ378
资本公积-股本溢价 Capital surplus - share premium ?:Y#Tbi3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `HuCT6O
资本公积-接受现金捐赠 Capital surplus - cash donation {Q<$Uo6V
资本公积-股权投资准备 Capital surplus - investment reserve ,/O[=9l36R
资本公积-拨款转入 Capital surplus - subsidiary E\u#t$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _
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资本公积-其他 Capital surplus - others 6'W [{gzl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .ZMW>U>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ip~$X
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0R0{t=VJZ
盈余公积-储备基金 Surplus reserve - reserve fund Ix|~f1*%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?`[NFqv_]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [Ei1~n)o
主营业务收入 Sales VB<Jf'NU
主营业务成本 Cost of sales ESoAzo,u
主营业务税金及附加 Sales tax f+.T^es
营业费用 Operating expenses -VZR
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管理费用 General and administrative expenses >\w&6i~
财务费用 Financial expenses y&_m4Zw"
投资收益 Investment income @t1V
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其他业务收入 Other operating income v_<2H'*Q
营业外收入 Non-operating income gGMWr.!
8
补贴收入 Subsidy income VGqa)ri"
其他业务支出 Other operating expenses yFhB>i
营业外支出 Non-operating expenses {7MjP+\
所得税 Income tax t\v+ogbk)
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