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 。 \\/
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现金 Cash in hand yCv"(fNQ
银行存款 Cash in bank _X)]/A%@
其他货币资金-外埠存款Other monetary assets - cash in other cities 4-\4G"4
其他货币资金-银行本票 Other monetary assets - cashier‘s check YGi_7fTyc=
其他货币资金-银行汇票 Other monetary assets - bank draft 7A
其他货币资金-信用卡 Other monetary assets - credit cards O>ZJOKe
其他货币资金-信用证保证金 Other monetary assets - L/C deposit r<*Y1;7H'
其他货币资金-存出投资款 Other monetary assets - cash for investment ?hW(5]p|
短期投资-股票投资 Investments - Short term - stocks aX~'
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短期投资-债券投资 Investments - Short term - bonds ik0w\*
短期投资-基金投资 Investments - Short term - funds obw:@i#
短期投资-其他投资 Investments - Short term - others V.[b${
短期投资跌价准备 Provision for short-term investment ;8gODj:dO
长期股权投资-股票投资 Long term equity investment - stocks +@PZ3
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长期股权投资-其他股权投资 Long term equity investment - others &0mhO+g
长期债券投资-债券投资 Long term securities investemnt - bonds .\)p3pC)
长期债券投资-其他债权投资 Long term securities investment - others 1'5!")r
长期投资减值准备 Provision for long-term investment ezd@>(hJ
应收票据 Notes receivable lqKwjJtX
应收股利 Dividends receivable YC}$O2
应收利息 Interest receivable hy:K) _
应收帐款 Trade debtors 7p18;Z+6>X
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *8 ]
预付帐款 Prepayment H/ub=,Ej*
应收补贴款 Allowance receivable &J=x[{R
其他应收款 Other debtors s_,&"->
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #p=Wt&2
其他流动资产 Other current assets c:}K(yAdd
物资采购 Purchase q5w)i
原材料 Raw materials td+[Na0d
包装物 Packing materials *tT5Zt/&Sr
低值易耗品 Low value consumbles ;<`
材料成本差异 Material cost difference ^[zF
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自制半成品 Self-manufactured goods sQT,@'"
库存商品 Finished goods 3*b!]^d:D
商品进销差价 Difference between purchase & sales of commodities zdDJcdbGd1
委托加工物资 Consigned processiong material FD}>}fLv
委托代销商品 Consignment-out 14\!FCe)!
受托代销商品 Consignment-in F^');8~L
分期收款发出商品 Goods on instalment sales D%.<}vG
存货跌价准备 Provision for obsolete stocks upH%-)%'
待摊费用 Prepaid expenses F~O!J@4]
待处理流动资产损益 Unsettled G/L on current assets KL*UU
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待处理固定资产损益 Unsettled G/L on fixed assets vGPaW YV
委托贷款-本金 Consignment loan - principle ^F1zkIE
委托贷款-利息 Consignment loan - interest YCQ+9
委托贷款-减值准备 Consignment loan - provision k<S!|
固定资产-房屋建筑物 Fixed assets - Buildings Va'K~$d_
固定资产-机器设备 Fixed assets - Plant and machinery VAR/"
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures %n#^#:
固定资产-运输设备 Fixed assets - Automobiles -OP5v8c
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累计折旧 Accumulated depreciation +<I1@C
固定资产减值准备 Impairment of fixed assets >:P3j<xTv
工程物资-专用材料 Project material - specific materials cl-i6[F
工程物资-专用设备 Project material - specific equipment S[M\com'
工程物资-预付大型设备款 Project material - prepaid for equipment K#{E87G(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production E0S[TEDa]
在建工程 Construction in progress L9U<E $%#
在建工程减值准备 Impairment of construction in progress **O4"+Xi8
固定资产清理 Disposal of fixed assets yc
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无形资产-专利权 Intangible assets - patent Afa{f}st
无形资产-非专利技术 Intangible assets - industrial property and know-how -/&6}lD
无形资产-商标权 Intangible assets - trademark rights 63-
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无形资产-土地使用权 Intangible assets - land use rights ,@ Cru=
无形资产-商誉 Intangible assets - goodwill u]cnbm
无形资产减值准备 Impairment of intangible assets 2jx+q
长期待摊费用 Deferred assets o[ %Q&u
未确认融资费用 Unrecognized finance fees M>k7
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其他长期资产 Other long term assets Z_Ma|V?6
递延税款借项 Deferred assets debits {1YT a:evl
应付票据 Notes payable Ic&t_B*i}]
应付帐款 Trade creditors `ionMTZY
预收帐款 Adanvances from customers cw <DM%p
代销商品款 Consignment-in payables ig/71
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其他应交款 Other payable to government U^0vLyqW^5
其他应付款 Other creditors w }2|Do$5
应付股利 Proposed dividends 5tl}rmI`
待转资产价值 Donated assets @]#+`pZ4A
预计负债 Accrued liabilities (^Do#3
应付短期债券 Short-term debentures payable =-pss 47
其他流动负债 Other current liabilities |/lIasI
预提费用 Accrued expenses @+X}O/74
应付工资 Payroll payable )x|BY>
应付福利费 Welfare payable 7<^D7
短期借款-抵押借款 Bank loans - Short term - pledged P [nWmY
短期借款-信用借款 Bank loans - Short term - credit ?3z+|;t6C
短期借款-担保借款 Bank loans - Short term - guaranteed /9w}[y*E
一年内到期长期借款 Long term loans due within one year \a]\jZb
一年内到期长期应付款 Long term payable due within one year ;+b}@e
长期借款 Bank loans - Long term e#HP+b$
应付债券-债券面值 Bond payable - Par value =\%>O7c,8Y
应付债券-债券溢价 Bond payable - Excess = xX^
应付债券-债券折价 Bond payable - Discount Ft.BfgJ$
应付债券-应计利息 Bond payable - Accrued interest X)f"`$
长期应付款 Long term payable '7*=m^pc
专项应付款 Specific payable 'HcDl@E
其他长期负债 Other long term liabilities e<^4F%jSK
应交税金-所得税 Tax payable - income tax :M
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应交税金-增值税 Tax payable - VAT dju&Ku
应交税金-营业税 Tax payable - business tax NxX1_d
应交税金-消费税 Tax payable - consumable tax 2aje
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应交税金-其他 Tax payable - others WNYLQ=;
递延税款贷项 Deferred taxation credit ia_8$>xW+
股本 Share capital 0~1P&Qs<
已归还投资 Investment returned S8)awTA9
利润分配-其他转入 Profit appropriation - other transfer in ^&rbI,D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T&2
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "\=_- `
利润分配-提取储备基金 Profit appropriation - reserve fund eXaDx%mM
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ? s ewU9*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "DN `@
利润分配-利润归还投资 Profit appropriation - return investment by profit gwY
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends G\NCEE'A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !
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期初未分配利润 Retained earnings, beginning of the year Mk9kGP%
资本公积-股本溢价 Capital surplus - share premium TnaIRJ\B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vZDQ@\HrC
资本公积-接受现金捐赠 Capital surplus - cash donation &^7)yS+C
资本公积-股权投资准备 Capital surplus - investment reserve NR[mzJv
资本公积-拨款转入 Capital surplus - subsidiary 2$ rq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 68!fcK
资本公积-其他 Capital surplus - others r4lG 5dV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5~X%*_[],
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Bm7GU`j"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "}EbA3
盈余公积-储备基金 Surplus reserve - reserve fund *Sf^()5C,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rh
l5r"%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |#B"j1D,H
主营业务收入 Sales uR%H"f
主营业务成本 Cost of sales yEny2q}
主营业务税金及附加 Sales tax -ur]k]R
营业费用 Operating expenses nJya1AH;
管理费用 General and administrative expenses FS}z_G|4]
财务费用 Financial expenses J?<L8;$s7
投资收益 Investment income !jW32$YTR
其他业务收入 Other operating income ({9!P30:
营业外收入 Non-operating income !T{g& f
补贴收入 Subsidy income GT.^u#r
其他业务支出 Other operating expenses Vel;t<1
营业外支出 Non-operating expenses HKkf+)%)x
所得税 Income tax @ih}x
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