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 。 jJ.isr|`
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现金 Cash in hand o
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银行存款 Cash in bank (V(8E%<c
其他货币资金-外埠存款Other monetary assets - cash in other cities \]Bwib%h
其他货币资金-银行本票 Other monetary assets - cashier‘s check N1D{ %
其他货币资金-银行汇票 Other monetary assets - bank draft m>FP&~2
其他货币资金-信用卡 Other monetary assets - credit cards f]sc[_n]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .@KI,_X6,
其他货币资金-存出投资款 Other monetary assets - cash for investment _a]0<Vm C0
短期投资-股票投资 Investments - Short term - stocks y.>1r7
短期投资-债券投资 Investments - Short term - bonds
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短期投资-基金投资 Investments - Short term - funds bU4l|i;j
短期投资-其他投资 Investments - Short term - others Mq~ g+`
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短期投资跌价准备 Provision for short-term investment >mAi/TZC
长期股权投资-股票投资 Long term equity investment - stocks E$"`|D
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长期股权投资-其他股权投资 Long term equity investment - others ,DL%oQR
长期债券投资-债券投资 Long term securities investemnt - bonds BbIg]E/G
长期债券投资-其他债权投资 Long term securities investment - others 'Lu d=u{
长期投资减值准备 Provision for long-term investment tkIpeL[d
应收票据 Notes receivable `g}po%k
应收股利 Dividends receivable [iXk v\
应收利息 Interest receivable SD_P=?
应收帐款 Trade debtors Hb&C;lk
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A u10]b
预付帐款 Prepayment ]Uj7f4)k
应收补贴款 Allowance receivable `g+Kv&546
其他应收款 Other debtors mXwDB)O{)
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors t) uS7y
其他流动资产 Other current assets @1vpkB~ w
物资采购 Purchase r91b]m3xL
原材料 Raw materials jvQpfd
包装物 Packing materials }PUY~
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低值易耗品 Low value consumbles w#
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材料成本差异 Material cost difference yedEI[_4
自制半成品 Self-manufactured goods Xmny(j)g
库存商品 Finished goods =G
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商品进销差价 Difference between purchase & sales of commodities mS?W+jy%
委托加工物资 Consigned processiong material P>nz8NRq
委托代销商品 Consignment-out DCP
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受托代销商品 Consignment-in aY8QYK ;?^
分期收款发出商品 Goods on instalment sales
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存货跌价准备 Provision for obsolete stocks "'3QKeM1
待摊费用 Prepaid expenses =/m$ayG
待处理流动资产损益 Unsettled G/L on current assets e
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待处理固定资产损益 Unsettled G/L on fixed assets 7pO/!
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委托贷款-本金 Consignment loan - principle X1XmaO%A
委托贷款-利息 Consignment loan - interest ;q33t%j
委托贷款-减值准备 Consignment loan - provision e_+SBN1`P&
固定资产-房屋建筑物 Fixed assets - Buildings =m-nvXD
固定资产-机器设备 Fixed assets - Plant and machinery
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o`M.v[O
固定资产-运输设备 Fixed assets - Automobiles h $)4%Fy
累计折旧 Accumulated depreciation P`L, eYc
固定资产减值准备 Impairment of fixed assets /0YO`])"
工程物资-专用材料 Project material - specific materials x/L(0z
工程物资-专用设备 Project material - specific equipment T@R2H&L
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /5Tp)h|
在建工程 Construction in progress E$C0\O!7
在建工程减值准备 Impairment of construction in progress 9j>LU<Z
固定资产清理 Disposal of fixed assets 9jI5bi)
无形资产-专利权 Intangible assets - patent HhB&vi
无形资产-非专利技术 Intangible assets - industrial property and know-how ~m3Tq.sYrY
无形资产-商标权 Intangible assets - trademark rights P
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无形资产-土地使用权 Intangible assets - land use rights +W+o~BE
无形资产-商誉 Intangible assets - goodwill =X3Rk)2r
无形资产减值准备 Impairment of intangible assets rqTsKrLe
长期待摊费用 Deferred assets VXO.S)v2J
未确认融资费用 Unrecognized finance fees $u cmE
其他长期资产 Other long term assets f{j`d&|
递延税款借项 Deferred assets debits (R]b'3,E$
应付票据 Notes payable =sUrSVUeU
应付帐款 Trade creditors bScW<DZJ-
预收帐款 Adanvances from customers HX#$ ^@
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代销商品款 Consignment-in payables KkZS 6rD\
其他应交款 Other payable to government $T7(AohR
其他应付款 Other creditors 7OD2/{]5
应付股利 Proposed dividends [j 'lB
待转资产价值 Donated assets i4\DSQJ
预计负债 Accrued liabilities J\E?rT
应付短期债券 Short-term debentures payable LAH.PcjPa
其他流动负债 Other current liabilities 5Ve
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预提费用 Accrued expenses cuQAXqXC@
应付工资 Payroll payable r*g<A2g%
应付福利费 Welfare payable a{\<L/\
短期借款-抵押借款 Bank loans - Short term - pledged 4t
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短期借款-信用借款 Bank loans - Short term - credit RA*W Ys&xb
短期借款-担保借款 Bank loans - Short term - guaranteed ~\UAxB=
一年内到期长期借款 Long term loans due within one year BM[jF=0
一年内到期长期应付款 Long term payable due within one year |3C5"R3ZGO
长期借款 Bank loans - Long term FvVM}l'
应付债券-债券面值 Bond payable - Par value
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应付债券-债券溢价 Bond payable - Excess Yu:!l>
应付债券-债券折价 Bond payable - Discount -'uz%2 {
应付债券-应计利息 Bond payable - Accrued interest ;:aCZ8e
长期应付款 Long term payable H|z:j35\
专项应付款 Specific payable (%)<jg1
其他长期负债 Other long term liabilities <KrfM
应交税金-所得税 Tax payable - income tax I(va;hG<o
应交税金-增值税 Tax payable - VAT ]5+<Rqdbg
应交税金-营业税 Tax payable - business tax ;uaZp.<um&
应交税金-消费税 Tax payable - consumable tax 2}6StmE }
应交税金-其他 Tax payable - others Qsg([K
递延税款贷项 Deferred taxation credit M,g$
股本 Share capital Eb89B%L62G
已归还投资 Investment returned ;oWak`]f
利润分配-其他转入 Profit appropriation - other transfer in ZDr&Alp)o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v4VP7h6uD)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yZY.B
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利润分配-提取储备基金 Profit appropriation - reserve fund ~ekV*,R"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S3sxK:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'Omj-o'tn9
利润分配-利润归还投资 Profit appropriation - return investment by profit aK]H(F2#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `|e3OCU
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %YwIR.o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c}mWAZ=wF
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :ywm 4)
期初未分配利润 Retained earnings, beginning of the year ;`
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资本公积-股本溢价 Capital surplus - share premium $kxP{0u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6MmkEU z
资本公积-接受现金捐赠 Capital surplus - cash donation }o7"2hht
资本公积-股权投资准备 Capital surplus - investment reserve l [
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资本公积-拨款转入 Capital surplus - subsidiary GI)eq:K_U8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6.k>J{GG
资本公积-其他 Capital surplus - others M"E7=J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @WICAC=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Mcqym8,q|3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1(jDBP!8
盈余公积-储备基金 Surplus reserve - reserve fund >=d%t6%(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (}MN16!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment xnPi'?A]
主营业务收入 Sales aS&,$sR
主营业务成本 Cost of sales N.?)s.D(
主营业务税金及附加 Sales tax tQIa6c4|
营业费用 Operating expenses @"L*!
管理费用 General and administrative expenses &'oZ]}^0
财务费用 Financial expenses >_SqM! ^v
投资收益 Investment income x?RYt4 S
其他业务收入 Other operating income O^sOv!!RH/
营业外收入 Non-operating income |%12Vr]J
补贴收入 Subsidy income aLO'.5
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其他业务支出 Other operating expenses /s "Lsbe
营业外支出 Non-operating expenses !EB[Lutm
所得税 Income tax (!0fmL
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