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 。 fI|$K)K
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现金 Cash in hand WTiD[u
银行存款 Cash in bank KqP#6^ _
其他货币资金-外埠存款Other monetary assets - cash in other cities :b!s2n!u
其他货币资金-银行本票 Other monetary assets - cashier‘s check iK;XZZ(
其他货币资金-银行汇票 Other monetary assets - bank draft M )(DZ}
其他货币资金-信用卡 Other monetary assets - credit cards Rf% a'b
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2st3
其他货币资金-存出投资款 Other monetary assets - cash for investment b\,+f n
短期投资-股票投资 Investments - Short term - stocks yaX
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短期投资-债券投资 Investments - Short term - bonds EKN~H$.
短期投资-基金投资 Investments - Short term - funds |k9
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短期投资-其他投资 Investments - Short term - others =-Ck4e *T
短期投资跌价准备 Provision for short-term investment tO&^>&;5
长期股权投资-股票投资 Long term equity investment - stocks pTuS*MYz
长期股权投资-其他股权投资 Long term equity investment - others :rP=t ,
长期债券投资-债券投资 Long term securities investemnt - bonds #lO Mm9
长期债券投资-其他债权投资 Long term securities investment - others UC$ppTCc?
长期投资减值准备 Provision for long-term investment $<OD31T
应收票据 Notes receivable o{[qZc_%
应收股利 Dividends receivable D)}v@je"yP
应收利息 Interest receivable ^=*;X;7
应收帐款 Trade debtors !p/goqT~dY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -tU'yKhn
预付帐款 Prepayment lk =<A"^S
应收补贴款 Allowance receivable o#N+Y?O
其他应收款 Other debtors qcRs$-J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors dD@(z:5M\
其他流动资产 Other current assets c[s4EUG
物资采购 Purchase UGatWj
原材料 Raw materials 3iU=c&P
包装物 Packing materials hCo|HB
低值易耗品 Low value consumbles -ze J#B)C
材料成本差异 Material cost difference 0IWf!Sk
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自制半成品 Self-manufactured goods e~(5%CO>#j
库存商品 Finished goods A/?7w
商品进销差价 Difference between purchase & sales of commodities Fs^Mw
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委托加工物资 Consigned processiong material .eC1qWZJpd
委托代销商品 Consignment-out 5E
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受托代销商品 Consignment-in .c c
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分期收款发出商品 Goods on instalment sales ;9'OOz|+1
存货跌价准备 Provision for obsolete stocks ]K%!@O!
待摊费用 Prepaid expenses N)Z?Z+}
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待处理流动资产损益 Unsettled G/L on current assets *n"{J(Jt`
待处理固定资产损益 Unsettled G/L on fixed assets d0 /#nz
委托贷款-本金 Consignment loan - principle (Awm9|.{+
委托贷款-利息 Consignment loan - interest t3^&;&[
委托贷款-减值准备 Consignment loan - provision 3= ;<$+I6
固定资产-房屋建筑物 Fixed assets - Buildings k|f4Cf,
固定资产-机器设备 Fixed assets - Plant and machinery tZB<on<.)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures uvS)8-o&F
固定资产-运输设备 Fixed assets - Automobiles ]}X
累计折旧 Accumulated depreciation 6d~'$<
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固定资产减值准备 Impairment of fixed assets Q=dy<kg']
工程物资-专用材料 Project material - specific materials J|rq*XD}q
工程物资-专用设备 Project material - specific equipment 8Cv?Z.x5
工程物资-预付大型设备款 Project material - prepaid for equipment {(?4!rh
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |e0`nn=
在建工程 Construction in progress r,2g^K)6
在建工程减值准备 Impairment of construction in progress <=C?e<Y
固定资产清理 Disposal of fixed assets f|oh.z_R
无形资产-专利权 Intangible assets - patent ~7Ux@Sx;
无形资产-非专利技术 Intangible assets - industrial property and know-how .5{ab\_af
无形资产-商标权 Intangible assets - trademark rights p{dj~ &v
无形资产-土地使用权 Intangible assets - land use rights wwcBsJ1{
无形资产-商誉 Intangible assets - goodwill ku
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无形资产减值准备 Impairment of intangible assets o[D9I
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长期待摊费用 Deferred assets 3HK\BS
未确认融资费用 Unrecognized finance fees ]
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其他长期资产 Other long term assets zp?`N;
递延税款借项 Deferred assets debits I1&aM}y{G
应付票据 Notes payable }SCM I4\
应付帐款 Trade creditors Y\'}a+:@Ph
预收帐款 Adanvances from customers ~flV`wy$$1
代销商品款 Consignment-in payables 8*a&Jl
其他应交款 Other payable to government g<
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其他应付款 Other creditors Q=yg8CQ
应付股利 Proposed dividends eb$#A _m
待转资产价值 Donated assets DLNbo2C
预计负债 Accrued liabilities BING{ew
应付短期债券 Short-term debentures payable ^T-V^^#(
其他流动负债 Other current liabilities kB%JNMF{A
预提费用 Accrued expenses FHI ;)wn=
应付工资 Payroll payable a7%]Y}$
应付福利费 Welfare payable iO;
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短期借款-抵押借款 Bank loans - Short term - pledged "U"Z 3*
短期借款-信用借款 Bank loans - Short term - credit %D "I
短期借款-担保借款 Bank loans - Short term - guaranteed Dv`c<+q(#
一年内到期长期借款 Long term loans due within one year Wo=jskBrQ
一年内到期长期应付款 Long term payable due within one year &b& ,
长期借款 Bank loans - Long term hP&Bt
应付债券-债券面值 Bond payable - Par value }*"p?L^p{
应付债券-债券溢价 Bond payable - Excess j"Pv0tehw
应付债券-债券折价 Bond payable - Discount +^T@sa`[I
应付债券-应计利息 Bond payable - Accrued interest 7. ;3e@s
长期应付款 Long term payable ]e@Oiq
专项应付款 Specific payable ;sFF+^~L
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax l1Fc>:o{
应交税金-增值税 Tax payable - VAT 5l*&>C[(i
应交税金-营业税 Tax payable - business tax nzeX[*
应交税金-消费税 Tax payable - consumable tax jRV/A!4
应交税金-其他 Tax payable - others 9'q*
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递延税款贷项 Deferred taxation credit )53y
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股本 Share capital >[*qf9$
已归还投资 Investment returned &@YmA1Yu)E
利润分配-其他转入 Profit appropriation - other transfer in x-3\Ls[I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [!OxZ!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,zY$8y]
利润分配-提取储备基金 Profit appropriation - reserve fund tIgN$BHR>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kMd.h[X~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H7:] ]j1
利润分配-利润归还投资 Profit appropriation - return investment by profit N87B8rDl
利润分配-应付优先股股利 Profit appropriation - preference shares dividends I~XSn>-H
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A^<i
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HHsmLo c4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &:)Wh[
期初未分配利润 Retained earnings, beginning of the year =rX>.P%Q 5
资本公积-股本溢价 Capital surplus - share premium Ph>%7M%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^gnZ+`3
资本公积-接受现金捐赠 Capital surplus - cash donation gB'6`'
资本公积-股权投资准备 Capital surplus - investment reserve [ibu/W$
资本公积-拨款转入 Capital surplus - subsidiary D,FkB"ZZE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation XOS[No~
资本公积-其他 Capital surplus - others C3YT1tK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `W*U4?M
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve '."ed%=MC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z' >_Mc6
盈余公积-储备基金 Surplus reserve - reserve fund kPLxEwl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'q:`? nJ^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment y
h9*z3
主营业务收入 Sales ?(i{y~
主营业务成本 Cost of sales LSr]S79N1
主营业务税金及附加 Sales tax Jz e:[MYS
营业费用 Operating expenses mL: sJf
管理费用 General and administrative expenses .0]<k,JZZ
财务费用 Financial expenses Z?m3~L9L2
投资收益 Investment income 6 ~w@PRy
其他业务收入 Other operating income (JFWna0@
营业外收入 Non-operating income ?<'}r7D
补贴收入 Subsidy income "1M[5\Ax
其他业务支出 Other operating expenses B_m8{44zM
营业外支出 Non-operating expenses OpYY{f
所得税 Income tax W9GVt$T7
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