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 。 9EU0R
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现金 Cash in hand -Z<V?SFOK
银行存款 Cash in bank }TD
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其他货币资金-外埠存款Other monetary assets - cash in other cities *@-a{T}
其他货币资金-银行本票 Other monetary assets - cashier‘s check 'k1vV
其他货币资金-银行汇票 Other monetary assets - bank draft h%[1V
其他货币资金-信用卡 Other monetary assets - credit cards {I9<W'k{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Es^=&2''
其他货币资金-存出投资款 Other monetary assets - cash for investment ;&~9k?v7L
短期投资-股票投资 Investments - Short term - stocks H2iC? cSR
短期投资-债券投资 Investments - Short term - bonds zir?13N7
短期投资-基金投资 Investments - Short term - funds W02t6 DW
短期投资-其他投资 Investments - Short term - others -h`[w:
短期投资跌价准备 Provision for short-term investment i9O;D*
长期股权投资-股票投资 Long term equity investment - stocks KrzIL[;2o
长期股权投资-其他股权投资 Long term equity investment - others [izP1A$r#Q
长期债券投资-债券投资 Long term securities investemnt - bonds -NL=^O$G
长期债券投资-其他债权投资 Long term securities investment - others ?Dn
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长期投资减值准备 Provision for long-term investment KM&bu='L^
应收票据 Notes receivable hVLVMqd
应收股利 Dividends receivable 2$=I+8IL
应收利息 Interest receivable "NOll:5"(
应收帐款 Trade debtors &f_ua)cyY
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y=k!>Y|E
预付帐款 Prepayment '1NZSiv+C?
应收补贴款 Allowance receivable 0\DlzIO
其他应收款 Other debtors 0\tdxi
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors pY"&=I79tb
其他流动资产 Other current assets U_oei3QP
物资采购 Purchase MWHzrqCA
原材料 Raw materials D@iE 2-n&V
包装物 Packing materials Q!`
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference CWx_9b zk
自制半成品 Self-manufactured goods gg+!e#-X
库存商品 Finished goods f)9{D[InM^
商品进销差价 Difference between purchase & sales of commodities sNbCOTow
委托加工物资 Consigned processiong material i0py5Q
委托代销商品 Consignment-out 'M=c-{f~
受托代销商品 Consignment-in $QC^hC
分期收款发出商品 Goods on instalment sales -s,guW |
存货跌价准备 Provision for obsolete stocks Z0!yTM/C
待摊费用 Prepaid expenses ~X2
cTG!,
待处理流动资产损益 Unsettled G/L on current assets m`B.3
待处理固定资产损益 Unsettled G/L on fixed assets A"pV 7
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委托贷款-本金 Consignment loan - principle FF'Ul4y
委托贷款-利息 Consignment loan - interest em,j>qp
委托贷款-减值准备 Consignment loan - provision A>Y!d9]ti
固定资产-房屋建筑物 Fixed assets - Buildings GGF;4
固定资产-机器设备 Fixed assets - Plant and machinery m>8tA+K)+)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures p5?8E$VHV
固定资产-运输设备 Fixed assets - Automobiles :!WKD@]
累计折旧 Accumulated depreciation MgG_D6tDM
固定资产减值准备 Impairment of fixed assets YH-+s
工程物资-专用材料 Project material - specific materials c,FhI~>R
工程物资-专用设备 Project material - specific equipment P d)<Iw^<
工程物资-预付大型设备款 Project material - prepaid for equipment y1*z,"dx
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y>a2w zr
在建工程 Construction in progress wfY]J0l
在建工程减值准备 Impairment of construction in progress eW.[M ?,
固定资产清理 Disposal of fixed assets b_%W*Q
无形资产-专利权 Intangible assets - patent )uxXG`,h
无形资产-非专利技术 Intangible assets - industrial property and know-how |:G`f8q9
无形资产-商标权 Intangible assets - trademark rights DfX}^'#m+
无形资产-土地使用权 Intangible assets - land use rights fNNik7
无形资产-商誉 Intangible assets - goodwill l.AG^b
无形资产减值准备 Impairment of intangible assets OYwH$5
长期待摊费用 Deferred assets 6j5?&)xJ
未确认融资费用 Unrecognized finance fees 8^)K|+_'m
其他长期资产 Other long term assets |C_sP,W
递延税款借项 Deferred assets debits Yt#e[CYnu
应付票据 Notes payable ~vv\A5O[|
应付帐款 Trade creditors HS[N]'dc
预收帐款 Adanvances from customers W
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代销商品款 Consignment-in payables ^ Z~'>J
其他应交款 Other payable to government Mg^.~8\de
其他应付款 Other creditors vddh 2G
应付股利 Proposed dividends ?~fuMy B
待转资产价值 Donated assets 8"2X 8C8
预计负债 Accrued liabilities 2}HS`) /
应付短期债券 Short-term debentures payable DX)T}V&mP
其他流动负债 Other current liabilities dt=5 Pnf[y
预提费用 Accrued expenses u>I;Cir4
应付工资 Payroll payable itmQH\9 8
应付福利费 Welfare payable q[T='!Z\
短期借款-抵押借款 Bank loans - Short term - pledged 3t^r;b
短期借款-信用借款 Bank loans - Short term - credit 8jxs%N,aI
短期借款-担保借款 Bank loans - Short term - guaranteed Kk t9M\
一年内到期长期借款 Long term loans due within one year c N^,-~U
一年内到期长期应付款 Long term payable due within one year 6D n[9V
长期借款 Bank loans - Long term 2Y
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应付债券-债券面值 Bond payable - Par value q9mYhT/Im
应付债券-债券溢价 Bond payable - Excess km+}./@
应付债券-债券折价 Bond payable - Discount 8`j;v>2
应付债券-应计利息 Bond payable - Accrued interest 4zw5?$YWO"
长期应付款 Long term payable ngC|BLT%h
专项应付款 Specific payable BoMf#l.3B
其他长期负债 Other long term liabilities yg-uL48q
应交税金-所得税 Tax payable - income tax {2,OK=XM|
应交税金-增值税 Tax payable - VAT ?]bZ6|;2
应交税金-营业税 Tax payable - business tax Q?\rwnW?U
应交税金-消费税 Tax payable - consumable tax -A A='s
应交税金-其他 Tax payable - others 4lqow
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递延税款贷项 Deferred taxation credit V$7SVq
股本 Share capital Z*Qra4GBl]
已归还投资 Investment returned BHW8zY=F
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .sk$ @Q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _Xn[G>1
利润分配-提取储备基金 Profit appropriation - reserve fund 9G'Q3?
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ua-
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c>*RQ4vE
利润分配-利润归还投资 Profit appropriation - return investment by profit jLEwFPz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X(;,-7Jw
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k 8Swra?j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c%+9uu3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B3V=;zn3
期初未分配利润 Retained earnings, beginning of the year C$1}c[
资本公积-股本溢价 Capital surplus - share premium UEvRK?mm=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3B<$6
资本公积-接受现金捐赠 Capital surplus - cash donation O)tZ`X;
资本公积-股权投资准备 Capital surplus - investment reserve ~Z'3(n*9
资本公积-拨款转入 Capital surplus - subsidiary PB :Lj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation MOIH%lpe
资本公积-其他 Capital surplus - others -H%806NAX7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =N9a!ii|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve uW8LG\Z>D5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wER>a (
盈余公积-储备基金 Surplus reserve - reserve fund #.(6
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1o;+.
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~ZSP K;D[
主营业务收入 Sales T`;>Kq:s
主营业务成本 Cost of sales H?P:;1A]c
主营业务税金及附加 Sales tax <[H1S@{W
营业费用 Operating expenses <Cvlz^K[
管理费用 General and administrative expenses /l,V0+p
财务费用 Financial expenses 76\ir<1up
投资收益 Investment income \I@=EF- &
其他业务收入 Other operating income A(mU,^
营业外收入 Non-operating income wPn#>\/L
补贴收入 Subsidy income 8/;q~:v
其他业务支出 Other operating expenses Fvy__qcHi
营业外支出 Non-operating expenses D! 1oYr
所得税 Income tax @eRR#S
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