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 。 OM^`P
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现金 Cash in hand `),U+
银行存款 Cash in bank @{{L1[~:0
其他货币资金-外埠存款Other monetary assets - cash in other cities I
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 4"Qb^y
其他货币资金-银行汇票 Other monetary assets - bank draft +zbCYA
其他货币资金-信用卡 Other monetary assets - credit cards ^V1\boo=
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Dq%}({+
其他货币资金-存出投资款 Other monetary assets - cash for investment M@7U]X$g
短期投资-股票投资 Investments - Short term - stocks [kpQ:'P3
短期投资-债券投资 Investments - Short term - bonds *~4<CP+"0
短期投资-基金投资 Investments - Short term - funds c%O97J.5b
短期投资-其他投资 Investments - Short term - others @YRy)+
短期投资跌价准备 Provision for short-term investment KPDJ$,:
长期股权投资-股票投资 Long term equity investment - stocks ]@cI _n
长期股权投资-其他股权投资 Long term equity investment - others bf=\ED ^
长期债券投资-债券投资 Long term securities investemnt - bonds H" A@Q.'
长期债券投资-其他债权投资 Long term securities investment - others x^_c4,i)
长期投资减值准备 Provision for long-term investment uPbdzUk$
应收票据 Notes receivable Z
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应收股利 Dividends receivable 0}`.Z03fy
应收利息 Interest receivable !-n*]C
应收帐款 Trade debtors 3?<A]"X.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors q)o;iR
预付帐款 Prepayment p<h(
应收补贴款 Allowance receivable )g?jHm-p\
其他应收款 Other debtors ]b>XN8y.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }eA)m
其他流动资产 Other current assets 4,W,E4 7
物资采购 Purchase )Ghw!m
原材料 Raw materials Y@q9
包装物 Packing materials 'Lu xF1>
低值易耗品 Low value consumbles l&e{GHz
材料成本差异 Material cost difference yMM2us#*+q
自制半成品 Self-manufactured goods },}g](!m
库存商品 Finished goods 4`9R
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商品进销差价 Difference between purchase & sales of commodities /&G|.Cx
委托加工物资 Consigned processiong material Het
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委托代销商品 Consignment-out 6C"zBJcGc
受托代销商品 Consignment-in N"RPCd_
分期收款发出商品 Goods on instalment sales >ySO.S
存货跌价准备 Provision for obsolete stocks zsd<0^
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待摊费用 Prepaid expenses 7L
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待处理流动资产损益 Unsettled G/L on current assets =aQlT*n%3
待处理固定资产损益 Unsettled G/L on fixed assets 5+Tx01)
委托贷款-本金 Consignment loan - principle 9ghUiBPiL:
委托贷款-利息 Consignment loan - interest (4RtoYWW
委托贷款-减值准备 Consignment loan - provision e2G;_:
固定资产-房屋建筑物 Fixed assets - Buildings 4Ozcs'}
固定资产-机器设备 Fixed assets - Plant and machinery pZ[|Q 2(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures X{i>Q_8>
固定资产-运输设备 Fixed assets - Automobiles T*Ge67
累计折旧 Accumulated depreciation (RrC<5"
固定资产减值准备 Impairment of fixed assets =d<~:!)
工程物资-专用材料 Project material - specific materials C8qSoO4Z
工程物资-专用设备 Project material - specific equipment J4j:nd
工程物资-预付大型设备款 Project material - prepaid for equipment {*g{9`
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production vA ZkT"
在建工程 Construction in progress ndT_;==
在建工程减值准备 Impairment of construction in progress k#~oagW_Gw
固定资产清理 Disposal of fixed assets Uc,..
无形资产-专利权 Intangible assets - patent D%?9[Qb
无形资产-非专利技术 Intangible assets - industrial property and know-how 'r_Fi5[q
无形资产-商标权 Intangible assets - trademark rights X7-[#} T
无形资产-土地使用权 Intangible assets - land use rights [euR<i*I#
无形资产-商誉 Intangible assets - goodwill 1^GRUbOU[
无形资产减值准备 Impairment of intangible assets v@2@9/
长期待摊费用 Deferred assets (M
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未确认融资费用 Unrecognized finance fees VK,{Mu=.9
其他长期资产 Other long term assets ~@QAa (P.
递延税款借项 Deferred assets debits ~Al3Dv9x
应付票据 Notes payable E+e),qsbO
应付帐款 Trade creditors I1s= =
预收帐款 Adanvances from customers c=?6`m,"M
代销商品款 Consignment-in payables `D=d!!1eUi
其他应交款 Other payable to government 9&Y|,&W
其他应付款 Other creditors .V}bfd[k$
应付股利 Proposed dividends omPxU2Jw
待转资产价值 Donated assets u#y)+A2&!
预计负债 Accrued liabilities CK|AXz+EN
应付短期债券 Short-term debentures payable ypemp=+(r
其他流动负债 Other current liabilities YSfJUB!I
预提费用 Accrued expenses x;} 25A|
应付工资 Payroll payable o
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应付福利费 Welfare payable nUX3a'R
短期借款-抵押借款 Bank loans - Short term - pledged MF*4E9Ue.
短期借款-信用借款 Bank loans - Short term - credit ei=u$S.
短期借款-担保借款 Bank loans - Short term - guaranteed Rg46V-"d,@
一年内到期长期借款 Long term loans due within one year PQYJnx}
一年内到期长期应付款 Long term payable due within one year 4m=0e
长期借款 Bank loans - Long term FzCXA=m
应付债券-债券面值 Bond payable - Par value f
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应付债券-债券溢价 Bond payable - Excess SdMLO6-
应付债券-债券折价 Bond payable - Discount s`[V{1m,
应付债券-应计利息 Bond payable - Accrued interest 3fZoF`<a
长期应付款 Long term payable $[Nf?`f(t_
专项应付款 Specific payable &m9= q|;m
其他长期负债 Other long term liabilities _/.VXW
应交税金-所得税 Tax payable - income tax hBaG*J{
应交税金-增值税 Tax payable - VAT E[zq<&P@
应交税金-营业税 Tax payable - business tax "s_S!;w@
应交税金-消费税 Tax payable - consumable tax aM#xy6:XG
应交税金-其他 Tax payable - others Vu4LC&q
递延税款贷项 Deferred taxation credit =,qY\@fq
股本 Share capital E KN<KnU%
已归还投资 Investment returned 55] MRv
利润分配-其他转入 Profit appropriation - other transfer in G-]<+-Q$4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve QK #qW-49O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KIWHn_ :
利润分配-提取储备基金 Profit appropriation - reserve fund YD9vWk\/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "A~D(1K
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund z^4+Un
利润分配-利润归还投资 Profit appropriation - return investment by profit {9j0k`A
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k$#1T +(G
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t@+e#3P!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4 CiRh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IkA~+6UY
期初未分配利润 Retained earnings, beginning of the year d>#X+;-k
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve CQ Ei(ty
资本公积-接受现金捐赠 Capital surplus - cash donation i=rA;2>
资本公积-股权投资准备 Capital surplus - investment reserve K)Z~ iBRM
资本公积-拨款转入 Capital surplus - subsidiary LL+_zBP.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "qZTgCOY2
资本公积-其他 Capital surplus - others jJ2{g> P0P
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VJC
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~-%z:Re'_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G@T_o4t
盈余公积-储备基金 Surplus reserve - reserve fund f8f3[O!x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9q&~!>lt
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z
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主营业务收入 Sales 9ku|w#%I
主营业务成本 Cost of sales .>_%12>
主营业务税金及附加 Sales tax >>y\idg&:
营业费用 Operating expenses M-+!z5q~d
管理费用 General and administrative expenses M9~'dS'XI
财务费用 Financial expenses 3Y +;8ld
投资收益 Investment income sE{5&aCSR
其他业务收入 Other operating income ~qTC
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营业外收入 Non-operating income 0Am\02R.C,
补贴收入 Subsidy income 43,*.1;sz
其他业务支出 Other operating expenses ,LLx&jS
营业外支出 Non-operating expenses 5s4x%L (~}
所得税 Income tax MA%g-}
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