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 。 ,+Ocb-*
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现金 Cash in hand ?.-+U~
银行存款 Cash in bank *T}c{
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其他货币资金-外埠存款Other monetary assets - cash in other cities uwi.Sg11
其他货币资金-银行本票 Other monetary assets - cashier‘s check 6uUzky
其他货币资金-银行汇票 Other monetary assets - bank draft zRgGSxn
其他货币资金-信用卡 Other monetary assets - credit cards 7wY0JS$fz
其他货币资金-信用证保证金 Other monetary assets - L/C deposit iZ/iMDfC
其他货币资金-存出投资款 Other monetary assets - cash for investment Piw
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短期投资-股票投资 Investments - Short term - stocks ,dosF Q
短期投资-债券投资 Investments - Short term - bonds oV9{{
短期投资-基金投资 Investments - Short term - funds YIIc@)
短期投资-其他投资 Investments - Short term - others (]?M=?0\
短期投资跌价准备 Provision for short-term investment JbitRV@a
长期股权投资-股票投资 Long term equity investment - stocks Kv:.bHN}
长期股权投资-其他股权投资 Long term equity investment - others 4M0p:Ey '
长期债券投资-债券投资 Long term securities investemnt - bonds o*E32#l
长期债券投资-其他债权投资 Long term securities investment - others t+pA9^$[`
长期投资减值准备 Provision for long-term investment OXl0R{4
应收票据 Notes receivable X>pCkGE
应收股利 Dividends receivable BhjDyB
应收利息 Interest receivable
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应收帐款 Trade debtors MLiaCG;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;gAL_/_
预付帐款 Prepayment WAtv4
应收补贴款 Allowance receivable r?
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其他应收款 Other debtors Gr}NgyT<!D
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors K:VZ#U(_
其他流动资产 Other current assets A@Zqh<,Ud
物资采购 Purchase ']sjW'~
原材料 Raw materials I (k(p\l%
包装物 Packing materials +Y;hVcE9
低值易耗品 Low value consumbles egr"og{
材料成本差异 Material cost difference P;K3T![
自制半成品 Self-manufactured goods UxF9Ko( ]d
库存商品 Finished goods 1`s^r+11:
商品进销差价 Difference between purchase & sales of commodities RU/SJ1wM"
委托加工物资 Consigned processiong material II=!E
委托代销商品 Consignment-out E{^W-
受托代销商品 Consignment-in 0DnOO0Nc
分期收款发出商品 Goods on instalment sales xzFQ)t&
存货跌价准备 Provision for obsolete stocks 0`v-pL0|
待摊费用 Prepaid expenses %h,&N D
待处理流动资产损益 Unsettled G/L on current assets 'R-g:X\{
待处理固定资产损益 Unsettled G/L on fixed assets ^qVBg BPb
委托贷款-本金 Consignment loan - principle O:~J_Wwl!
委托贷款-利息 Consignment loan - interest OZz!8-|wE
委托贷款-减值准备 Consignment loan - provision i6P$>8jBQ-
固定资产-房屋建筑物 Fixed assets - Buildings wZJbI[
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固定资产-机器设备 Fixed assets - Plant and machinery W4P+?c>'2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @J qo'\~&
固定资产-运输设备 Fixed assets - Automobiles qu'D"0
累计折旧 Accumulated depreciation %] :ZAmN
固定资产减值准备 Impairment of fixed assets [}l 90 lP
工程物资-专用材料 Project material - specific materials LylCr{s7
工程物资-专用设备 Project material - specific equipment 35x]'
工程物资-预付大型设备款 Project material - prepaid for equipment MZWv#;.]
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Bva2f:)K|
在建工程 Construction in progress /?b{*<TK
在建工程减值准备 Impairment of construction in progress =[Z3]#h
固定资产清理 Disposal of fixed assets }L%2K"8?}
无形资产-专利权 Intangible assets - patent [~G1Rz\h
无形资产-非专利技术 Intangible assets - industrial property and know-how .LnknjC
无形资产-商标权 Intangible assets - trademark rights r1}1lJ>7H
无形资产-土地使用权 Intangible assets - land use rights f<|*^+
无形资产-商誉 Intangible assets - goodwill u]`0QxvZ
无形资产减值准备 Impairment of intangible assets '{.8tT?tJ
长期待摊费用 Deferred assets (J%>{?"ij
未确认融资费用 Unrecognized finance fees ?<\2
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其他长期资产 Other long term assets ,!PV0(F(
递延税款借项 Deferred assets debits m6}_kzFz
应付票据 Notes payable i\DU<lD5VN
应付帐款 Trade creditors Lp4F1H2t-
预收帐款 Adanvances from customers gNDMJ^`
代销商品款 Consignment-in payables 4M6[5RAW{
其他应交款 Other payable to government ^j10
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其他应付款 Other creditors vCK+v
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应付股利 Proposed dividends nZ#u#V
待转资产价值 Donated assets V,8Z!.MG
预计负债 Accrued liabilities s5Wb iOF
应付短期债券 Short-term debentures payable K_:2sDCaN
其他流动负债 Other current liabilities iTT%_-X-
预提费用 Accrued expenses ?4aW^l6/
应付工资 Payroll payable Dbq/t^
应付福利费 Welfare payable 4vvQ7e7
短期借款-抵押借款 Bank loans - Short term - pledged {^:NII]
短期借款-信用借款 Bank loans - Short term - credit SkCux
短期借款-担保借款 Bank loans - Short term - guaranteed 3-1a+7fD
一年内到期长期借款 Long term loans due within one year ;+#Nb/M
一年内到期长期应付款 Long term payable due within one year % -+7=x
长期借款 Bank loans - Long term <%rm?;PBl
应付债券-债券面值 Bond payable - Par value :)T*:51{#
应付债券-债券溢价 Bond payable - Excess 6-g>(g
应付债券-债券折价 Bond payable - Discount cq3Z}Cp
应付债券-应计利息 Bond payable - Accrued interest FgrVXb_q
长期应付款 Long term payable mI:^lp
专项应付款 Specific payable ab.B?bx
其他长期负债 Other long term liabilities L
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应交税金-所得税 Tax payable - income tax &N+`O)$
应交税金-增值税 Tax payable - VAT j+q)
应交税金-营业税 Tax payable - business tax G-R83Orl
应交税金-消费税 Tax payable - consumable tax EwuRIe;D
应交税金-其他 Tax payable - others R?2HnJh
递延税款贷项 Deferred taxation credit E $W0HZ'
股本 Share capital \
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已归还投资 Investment returned *
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利润分配-其他转入 Profit appropriation - other transfer in ]%FP*YU4O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0M&~;`W}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve WSv%Rxr8L
利润分配-提取储备基金 Profit appropriation - reserve fund ^K_FGE0ec
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v]H9`s#,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2i
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利润分配-利润归还投资 Profit appropriation - return investment by profit 0S'@(p[A
利润分配-应付优先股股利 Profit appropriation - preference shares dividends CF\wR;6k
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ![fNlG!r
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Zs-lN*u7.
期初未分配利润 Retained earnings, beginning of the year }; M@JMu,
资本公积-股本溢价 Capital surplus - share premium %4V$')rek
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %B1)m A;
资本公积-接受现金捐赠 Capital surplus - cash donation 9k6/D.Dz
资本公积-股权投资准备 Capital surplus - investment reserve euRKYGW
资本公积-拨款转入 Capital surplus - subsidiary W,H=K##6<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ht/#d6cQ
资本公积-其他 Capital surplus - others f1elzANy
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r ?<kWR?w
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B9KBq$e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fR+{gazk
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盈余公积-储备基金 Surplus reserve - reserve fund J|^z>gP(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment bAN>\zG+
主营业务收入 Sales x*=m'IM[
主营业务成本 Cost of sales F7nwVDc*
主营业务税金及附加 Sales tax Sl'$w4s
营业费用 Operating expenses v0=v1G*rvJ
管理费用 General and administrative expenses nm]lPK U+Y
财务费用 Financial expenses `-R&4%t%
投资收益 Investment income F?
6Q(mRl
其他业务收入 Other operating income ?9!9lSH6%
营业外收入 Non-operating income V[]Pya|s+
补贴收入 Subsidy income Tp.]{*
其他业务支出 Other operating expenses +Wy `X5v
营业外支出 Non-operating expenses RP[`\
所得税 Income tax }bdoJ5
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