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 。 &HKrmFgX{
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现金 Cash in hand C 3`2{1
银行存款 Cash in bank 38P_wf~\
其他货币资金-外埠存款Other monetary assets - cash in other cities @vf{_g<
其他货币资金-银行本票 Other monetary assets - cashier‘s check Gq5)>'D?
其他货币资金-银行汇票 Other monetary assets - bank draft fT.5@RR7^
其他货币资金-信用卡 Other monetary assets - credit cards `m5cU*@D
其他货币资金-信用证保证金 Other monetary assets - L/C deposit \IQP`JR
其他货币资金-存出投资款 Other monetary assets - cash for investment !:3NPjhf1Y
短期投资-股票投资 Investments - Short term - stocks 8;3T65KY
短期投资-债券投资 Investments - Short term - bonds 8a{FxCBw
短期投资-基金投资 Investments - Short term - funds Vxif0Bx&/d
短期投资-其他投资 Investments - Short term - others p\e*eV1dxx
短期投资跌价准备 Provision for short-term investment 1 sCF
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长期股权投资-股票投资 Long term equity investment - stocks UP:+1Sp9
长期股权投资-其他股权投资 Long term equity investment - others Q!>
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长期债券投资-债券投资 Long term securities investemnt - bonds O'JH=
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长期债券投资-其他债权投资 Long term securities investment - others BY:
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长期投资减值准备 Provision for long-term investment fU~>A-P
应收票据 Notes receivable tZ1iaYbvV
应收股利 Dividends receivable ]zVe% Wa
应收利息 Interest receivable m,e1:Nk<
应收帐款 Trade debtors >VqMSe_v
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors N i^pP@('
预付帐款 Prepayment FK!9to>
应收补贴款 Allowance receivable Ai iOs?
其他应收款 Other debtors )|/t}|DIx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ee&QZVL>
其他流动资产 Other current assets 6X5m1+ Oi^
物资采购 Purchase nLkC-+$tM
原材料 Raw materials NW=
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包装物 Packing materials o
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低值易耗品 Low value consumbles eU7RO
材料成本差异 Material cost difference "/hs@4{u9
自制半成品 Self-manufactured goods 6"
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库存商品 Finished goods Jg
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商品进销差价 Difference between purchase & sales of commodities V&KH{j/P
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out -tx)7KV-
受托代销商品 Consignment-in 7w)#[^
分期收款发出商品 Goods on instalment sales s4SR6hBO
存货跌价准备 Provision for obsolete stocks Fw:s3ON9}
待摊费用 Prepaid expenses ' 7>}I{Lq
待处理流动资产损益 Unsettled G/L on current assets ~C=`yj
待处理固定资产损益 Unsettled G/L on fixed assets
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委托贷款-本金 Consignment loan - principle 4E3HYZ
委托贷款-利息 Consignment loan - interest #eE:hiu<v
委托贷款-减值准备 Consignment loan - provision [sz#*IJ
固定资产-房屋建筑物 Fixed assets - Buildings ) !ZA.sx
固定资产-机器设备 Fixed assets - Plant and machinery )2F:l0g
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Cgw# c%
固定资产-运输设备 Fixed assets - Automobiles SVXey?A;CJ
累计折旧 Accumulated depreciation *goi^Xp
固定资产减值准备 Impairment of fixed assets 6@o_MtI
工程物资-专用材料 Project material - specific materials 7+T\
工程物资-专用设备 Project material - specific equipment ?Pmj }f
工程物资-预付大型设备款 Project material - prepaid for equipment h.'h L
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1aYO:ZPy
在建工程 Construction in progress 9
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在建工程减值准备 Impairment of construction in progress uK(+WA
固定资产清理 Disposal of fixed assets 3{CGYd]_u
无形资产-专利权 Intangible assets - patent ,`+y4Z6`W2
无形资产-非专利技术 Intangible assets - industrial property and know-how #_7}O0?c3
无形资产-商标权 Intangible assets - trademark rights vR1%&(f{
无形资产-土地使用权 Intangible assets - land use rights {LJCY<IGq
无形资产-商誉 Intangible assets - goodwill 7-e)V{A`w
无形资产减值准备 Impairment of intangible assets lu-VBVwR
长期待摊费用 Deferred assets "@`mPe/
未确认融资费用 Unrecognized finance fees !;CY
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其他长期资产 Other long term assets ?WUE+(oH>
递延税款借项 Deferred assets debits >)N,V;j
应付票据 Notes payable +$},Hu69j
应付帐款 Trade creditors :Fj4YP"
预收帐款 Adanvances from customers 8Yq6I>@!
代销商品款 Consignment-in payables E pM
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其他应交款 Other payable to government [zf9UUc~
其他应付款 Other creditors k~=-o>}C
应付股利 Proposed dividends Pn 7oQA\
待转资产价值 Donated assets {2Gp+&
预计负债 Accrued liabilities t4s}w$4
应付短期债券 Short-term debentures payable 7Oxvq^[
其他流动负债 Other current liabilities ,5r 2!d
预提费用 Accrued expenses VdK-2O(.-
应付工资 Payroll payable 5Y9 j/wA
应付福利费 Welfare payable >+oQxml6nI
短期借款-抵押借款 Bank loans - Short term - pledged ,st4K;-
短期借款-信用借款 Bank loans - Short term - credit ?Cu#(
短期借款-担保借款 Bank loans - Short term - guaranteed 4\sS
一年内到期长期借款 Long term loans due within one year f "
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一年内到期长期应付款 Long term payable due within one year 9MM4 C
长期借款 Bank loans - Long term 6dq U4
应付债券-债券面值 Bond payable - Par value e`}|*^-
应付债券-债券溢价 Bond payable - Excess ol`]6"Sc
应付债券-债券折价 Bond payable - Discount h r6f}2
应付债券-应计利息 Bond payable - Accrued interest Za}91z"
长期应付款 Long term payable yxA0#6so
专项应付款 Specific payable HM[BFF[;/
其他长期负债 Other long term liabilities ?6j@EJ<2q
应交税金-所得税 Tax payable - income tax =~aJ]T}(
应交税金-增值税 Tax payable - VAT kt;X|`V{5z
应交税金-营业税 Tax payable - business tax )SDGj;j+
应交税金-消费税 Tax payable - consumable tax Zqam Iq
应交税金-其他 Tax payable - others 7%w4?Nv3I
递延税款贷项 Deferred taxation credit n }MG
股本 Share capital ;utjW1y
已归还投资 Investment returned U}Hmzb
利润分配-其他转入 Profit appropriation - other transfer in i,RK0q?>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OH=Ffy F,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5gJQr%pS
利润分配-提取储备基金 Profit appropriation - reserve fund e[e2X<&0RT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @&M$`b
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Lwv9oa|
利润分配-利润归还投资 Profit appropriation - return investment by profit j@9nX4Z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >J
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <<;j=Yy({`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NWNgh/9?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PiH#9XB
期初未分配利润 Retained earnings, beginning of the year T@Q.m.iV4
资本公积-股本溢价 Capital surplus - share premium r2&{R!Fj`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
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资本公积-接受现金捐赠 Capital surplus - cash donation [;.zl1S<
资本公积-股权投资准备 Capital surplus - investment reserve u8[X\f
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation bq
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资本公积-其他 Capital surplus - others $f
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N$=<6eQm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;wvVhQ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eN jC.w9
盈余公积-储备基金 Surplus reserve - reserve fund H
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2'@0|k,yC
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _N<qrH^;
主营业务收入 Sales mX2Qf8
主营业务成本 Cost of sales H3b@;&` &
主营业务税金及附加 Sales tax OK2wxf
营业费用 Operating expenses x3M`l|
管理费用 General and administrative expenses (cCB3n\20
财务费用 Financial expenses +5T0]!
投资收益 Investment income 1P[!
B[;c
其他业务收入 Other operating income mY%PG
营业外收入 Non-operating income bTn-Pg){
补贴收入 Subsidy income 2oq>tnYyV[
其他业务支出 Other operating expenses I.(
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营业外支出 Non-operating expenses
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所得税 Income tax )T2Sw z/
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