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 。 <t&0[l
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现金 Cash in hand Ac|IBXGa=
银行存款 Cash in bank 3
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其他货币资金-外埠存款Other monetary assets - cash in other cities Fep#Pw1
其他货币资金-银行本票 Other monetary assets - cashier‘s check )mS
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其他货币资金-银行汇票 Other monetary assets - bank draft #1+1 q{=Z<
其他货币资金-信用卡 Other monetary assets - credit cards U)o(}:5xF
其他货币资金-信用证保证金 Other monetary assets - L/C deposit W/L~&.'
其他货币资金-存出投资款 Other monetary assets - cash for investment Z-.`JkKd8
短期投资-股票投资 Investments - Short term - stocks 6j+_)7.V
短期投资-债券投资 Investments - Short term - bonds #zyEN+
短期投资-基金投资 Investments - Short term - funds D `c
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短期投资-其他投资 Investments - Short term - others *{/BPc0*
短期投资跌价准备 Provision for short-term investment Rra<
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长期股权投资-股票投资 Long term equity investment - stocks QJjqtOf>
长期股权投资-其他股权投资 Long term equity investment - others p~6/
长期债券投资-债券投资 Long term securities investemnt - bonds -xPv]j$
长期债券投资-其他债权投资 Long term securities investment - others +"'cSAK
长期投资减值准备 Provision for long-term investment 9s7sn*aB#5
应收票据 Notes receivable ?zM]p"M
应收股利 Dividends receivable B;@7
应收利息 Interest receivable ?I6 !m~
应收帐款 Trade debtors 4[v
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |9Q4VY'";
预付帐款 Prepayment K1Snag
应收补贴款 Allowance receivable vlY83mU.
其他应收款 Other debtors j|c
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0[/>>
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其他流动资产 Other current assets gi#bU
物资采购 Purchase UOC>H%r~M?
原材料 Raw materials O4dJ> O
包装物 Packing materials 2x<,R/}
低值易耗品 Low value consumbles 3A!`U6C(
材料成本差异 Material cost difference DD{-xCCR
自制半成品 Self-manufactured goods Z9,-FO{#3-
库存商品 Finished goods XvETys@d
商品进销差价 Difference between purchase & sales of commodities B>hf|.GI
委托加工物资 Consigned processiong material b"DaLwKkz
委托代销商品 Consignment-out ZF^$?;'3
受托代销商品 Consignment-in PUZH[-:c
分期收款发出商品 Goods on instalment sales -fKo~\Pr
存货跌价准备 Provision for obsolete stocks 38#BINhBt
待摊费用 Prepaid expenses G
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待处理流动资产损益 Unsettled G/L on current assets wVX]"o
待处理固定资产损益 Unsettled G/L on fixed assets ?Dm={S6
委托贷款-本金 Consignment loan - principle jfF
委托贷款-利息 Consignment loan - interest %38HGjS
委托贷款-减值准备 Consignment loan - provision -j9Wf=
固定资产-房屋建筑物 Fixed assets - Buildings k+b!Lw!L
固定资产-机器设备 Fixed assets - Plant and machinery |mvY=t
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures v"ZNS
固定资产-运输设备 Fixed assets - Automobiles 8T-/G9u
累计折旧 Accumulated depreciation ?gD^K,A Hd
固定资产减值准备 Impairment of fixed assets = Lt)15
工程物资-专用材料 Project material - specific materials 0P i+ (X
工程物资-专用设备 Project material - specific equipment 89hV{^
工程物资-预付大型设备款 Project material - prepaid for equipment p?rh+0wgX
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;+C2P@M
在建工程 Construction in progress S\5%nz\
在建工程减值准备 Impairment of construction in progress o?5m^S14[1
固定资产清理 Disposal of fixed assets c@f?0|66M
无形资产-专利权 Intangible assets - patent I8};t
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无形资产-非专利技术 Intangible assets - industrial property and know-how ;&7dX^oH
无形资产-商标权 Intangible assets - trademark rights ,Y9bXC8+dU
无形资产-土地使用权 Intangible assets - land use rights >V1vw7Pa
无形资产-商誉 Intangible assets - goodwill orBB5JJ
无形资产减值准备 Impairment of intangible assets V9`
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长期待摊费用 Deferred assets SzXR],dA
未确认融资费用 Unrecognized finance fees dmA#v:$1
其他长期资产 Other long term assets 4 Ys\<\~d
递延税款借项 Deferred assets debits gi {rqM
应付票据 Notes payable [
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应付帐款 Trade creditors f[1 s4Dp3-
预收帐款 Adanvances from customers A; _Zw[
代销商品款 Consignment-in payables {0L.,T~g+[
其他应交款 Other payable to government lC.Q61 J@
其他应付款 Other creditors T8^`<gr.
应付股利 Proposed dividends gpT~3c;l=
待转资产价值 Donated assets c o 8bnH
预计负债 Accrued liabilities t?Ku6Z'
应付短期债券 Short-term debentures payable POXd ,ON9
其他流动负债 Other current liabilities aFw \w>*^
预提费用 Accrued expenses s#cb wDT
应付工资 Payroll payable Yw(O}U 5e
应付福利费 Welfare payable Q&5s,)w-
短期借款-抵押借款 Bank loans - Short term - pledged @tT2o@2Y^
短期借款-信用借款 Bank loans - Short term - credit ,F%2'W
短期借款-担保借款 Bank loans - Short term - guaranteed b
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一年内到期长期借款 Long term loans due within one year p C^=?!:U
一年内到期长期应付款 Long term payable due within one year '8w}m8{y
长期借款 Bank loans - Long term +h]~m_O
应付债券-债券面值 Bond payable - Par value :MaP58dhh
应付债券-债券溢价 Bond payable - Excess e@h(Zwp
应付债券-债券折价 Bond payable - Discount (zr2b
应付债券-应计利息 Bond payable - Accrued interest {"PIS&]tR
长期应付款 Long term payable 8&Md=ZvK`
专项应付款 Specific payable 0ZM#..3sI
其他长期负债 Other long term liabilities -kk0zg
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应交税金-所得税 Tax payable - income tax ^V}c8 P|
应交税金-增值税 Tax payable - VAT t7-6A
应交税金-营业税 Tax payable - business tax +-r ~-b s
应交税金-消费税 Tax payable - consumable tax Uee(1
应交税金-其他 Tax payable - others +lplQh@RB
递延税款贷项 Deferred taxation credit N
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股本 Share capital 6n A/LW\x
已归还投资 Investment returned .QU]
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 $;pHv<
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {h*)|J
利润分配-提取储备基金 Profit appropriation - reserve fund A('o&H
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;RK;kdZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SPT?Tt
利润分配-利润归还投资 Profit appropriation - return investment by profit [a_'pAH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'pnOHT
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;#bDz}|\AN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eC3 ~| G_O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6bDizS}
期初未分配利润 Retained earnings, beginning of the year 6$)FQ
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资本公积-股本溢价 Capital surplus - share premium oTJ^WePZQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <KX fh
资本公积-接受现金捐赠 Capital surplus - cash donation Skg}/Ek
资本公积-股权投资准备 Capital surplus - investment reserve mY[*(a
资本公积-拨款转入 Capital surplus - subsidiary vRh)o1u)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BgT(~8'
资本公积-其他 Capital surplus - others MW
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]f~!Qk!I7r
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !bIE%cq
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mt4*`CxtH;
盈余公积-储备基金 Surplus reserve - reserve fund F%f)oq`B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <Nk:C1Op}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bkuJN%
主营业务收入 Sales UHgW-N"
主营业务成本 Cost of sales G<-<>)zO!
主营业务税金及附加 Sales tax */HW]x|?V~
营业费用 Operating expenses -^Qm_lN
管理费用 General and administrative expenses _+j#.o>
财务费用 Financial expenses O\SH;y,N
投资收益 Investment income 4,08`5{
其他业务收入 Other operating income ?bPW*A82{q
营业外收入 Non-operating income 6e S
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补贴收入 Subsidy income '|<r[K
其他业务支出 Other operating expenses ]N2!
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营业外支出 Non-operating expenses a!EW[|[Q
所得税 Income tax Jj/}GVNc7
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