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 。 g}(L;fy>7
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现金 Cash in hand n,WqyNt*
银行存款 Cash in bank fVpMx4&F
其他货币资金-外埠存款Other monetary assets - cash in other cities >}6%#CAf
其他货币资金-银行本票 Other monetary assets - cashier‘s check {;6`_-As%
其他货币资金-银行汇票 Other monetary assets - bank draft Vs!Nmv`
其他货币资金-信用卡 Other monetary assets - credit cards ^^D0^k!R
其他货币资金-信用证保证金 Other monetary assets - L/C deposit I9ep`X6Y
其他货币资金-存出投资款 Other monetary assets - cash for investment 4@ai6,<
短期投资-股票投资 Investments - Short term - stocks gc$l^`+M
短期投资-债券投资 Investments - Short term - bonds Lt>IX")
短期投资-基金投资 Investments - Short term - funds YT(AUS5n
短期投资-其他投资 Investments - Short term - others j|#Bo:2km
短期投资跌价准备 Provision for short-term investment r mg}N
长期股权投资-股票投资 Long term equity investment - stocks m!HJj>GEo
长期股权投资-其他股权投资 Long term equity investment - others vUM4S26"NT
长期债券投资-债券投资 Long term securities investemnt - bonds XlR@pr6tw
长期债券投资-其他债权投资 Long term securities investment - others c\AfaK^KF
长期投资减值准备 Provision for long-term investment JZyAXm%
应收票据 Notes receivable A2Gevj?F$
应收股利 Dividends receivable [Z$[rOF
应收利息 Interest receivable 20Wg=p9L
应收帐款 Trade debtors 7zG_(83)K
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {3aua:q
预付帐款 Prepayment ?gGHj-HYJ
应收补贴款 Allowance receivable 5$C-9
其他应收款 Other debtors _.8S&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R8'RA%O9J
其他流动资产 Other current assets (<C3Vts))
物资采购 Purchase I
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原材料 Raw materials 9 djk[ttA)
包装物 Packing materials brUF6rQ
低值易耗品 Low value consumbles 1iF1GkLEq
材料成本差异 Material cost difference ~Z'?LV<t
自制半成品 Self-manufactured goods c{w2Gt!
库存商品 Finished goods ]~siaiN[
商品进销差价 Difference between purchase & sales of commodities EXqE~afm2
委托加工物资 Consigned processiong material 3(80:@|
委托代销商品 Consignment-out )lDD\J7
受托代销商品 Consignment-in u]UOSf n
分期收款发出商品 Goods on instalment sales 7-fb.V9
存货跌价准备 Provision for obsolete stocks &{t,' [ u
待摊费用 Prepaid expenses 13x p_j
待处理流动资产损益 Unsettled G/L on current assets >fQMXfoY
待处理固定资产损益 Unsettled G/L on fixed assets h<<v^+m
委托贷款-本金 Consignment loan - principle C$`tbq
委托贷款-利息 Consignment loan - interest ' S/gmn
委托贷款-减值准备 Consignment loan - provision :^h$AWR^f
固定资产-房屋建筑物 Fixed assets - Buildings 6.yu-xm
固定资产-机器设备 Fixed assets - Plant and machinery ;9QEK]@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }Jj}%XxKs
固定资产-运输设备 Fixed assets - Automobiles s!$a\ k
累计折旧 Accumulated depreciation %d9uTm;
固定资产减值准备 Impairment of fixed assets O0H.C0}
工程物资-专用材料 Project material - specific materials FfT`;j
工程物资-专用设备 Project material - specific equipment FGq[\B
工程物资-预付大型设备款 Project material - prepaid for equipment .HABNPNg(
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7s^'d,P
在建工程 Construction in progress U| R_OLWAg
在建工程减值准备 Impairment of construction in progress a0H+.W+]
固定资产清理 Disposal of fixed assets \:LW(&[!
无形资产-专利权 Intangible assets - patent $6R-5oQ
无形资产-非专利技术 Intangible assets - industrial property and know-how 8zW2zkv2|#
无形资产-商标权 Intangible assets - trademark rights [j+sC*
无形资产-土地使用权 Intangible assets - land use rights >Cq<@$I2EB
无形资产-商誉 Intangible assets - goodwill a/xn'"eli
无形资产减值准备 Impairment of intangible assets :?1Dko^
长期待摊费用 Deferred assets 'PW5ux@`<
未确认融资费用 Unrecognized finance fees `C'H.g\>2Q
其他长期资产 Other long term assets iuul7VR-%
递延税款借项 Deferred assets debits F#5~M<`.o
应付票据 Notes payable IO<6
应付帐款 Trade creditors P?P#RhvA1
预收帐款 Adanvances from customers z},# ~L6$q
代销商品款 Consignment-in payables g2Z`zQA7
其他应交款 Other payable to government XfIJ4ZM5
其他应付款 Other creditors 5~DJWi,
应付股利 Proposed dividends $U-0)4yf
待转资产价值 Donated assets "qy,*{~
预计负债 Accrued liabilities KLk~Y0$:v
应付短期债券 Short-term debentures payable +D*Z_Yh6
其他流动负债 Other current liabilities 4F
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预提费用 Accrued expenses l,aay-E
应付工资 Payroll payable .O<obq~;C
应付福利费 Welfare payable -jmY)(\
短期借款-抵押借款 Bank loans - Short term - pledged +R75v )
短期借款-信用借款 Bank loans - Short term - credit )NT*bLRPQ
短期借款-担保借款 Bank loans - Short term - guaranteed B&"Q\'c
一年内到期长期借款 Long term loans due within one year Pr
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一年内到期长期应付款 Long term payable due within one year _
jlRlt
长期借款 Bank loans - Long term j3ls3H&
应付债券-债券面值 Bond payable - Par value @_{=V0
应付债券-债券溢价 Bond payable - Excess :7;@ZEe
应付债券-债券折价 Bond payable - Discount #fM`}Ij.A
应付债券-应计利息 Bond payable - Accrued interest lPAQ3t!,
长期应付款 Long term payable
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专项应付款 Specific payable b*lkBqs$
其他长期负债 Other long term liabilities
Zx>=tx}
应交税金-所得税 Tax payable - income tax \a3+rNdj
应交税金-增值税 Tax payable - VAT +&H4m=D-#a
应交税金-营业税 Tax payable - business tax '$+ogBS
应交税金-消费税 Tax payable - consumable tax 8zq=N#x
应交税金-其他 Tax payable - others XQw9~$
递延税款贷项 Deferred taxation credit n~Lt\K:
股本 Share capital )D%~`,#pQ
已归还投资 Investment returned J]r^W)O
利润分配-其他转入 Profit appropriation - other transfer in bpa?C
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [mueZQyI?0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ql
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利润分配-提取储备基金 Profit appropriation - reserve fund %J-GKpo/S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o^wqFX(Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tfWS)y7
利润分配-利润归还投资 Profit appropriation - return investment by profit :[d9tm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b|(:[nB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "d}Gp9+$VY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]hV*r@d
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 RT8 ?7xFc
资本公积-股本溢价 Capital surplus - share premium bcz:q/f}@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RPbZ(.
资本公积-接受现金捐赠 Capital surplus - cash donation h;'~,xA
资本公积-股权投资准备 Capital surplus - investment reserve +
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资本公积-拨款转入 Capital surplus - subsidiary /BL4<T f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?Z} &EH
资本公积-其他 Capital surplus - others 0PCGDLk8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |k9
C/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =-Ck4e *T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sa8Vvzvo.
盈余公积-储备基金 Surplus reserve - reserve fund ue>D7\8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JlJ a
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment PZzMHK?hP
主营业务收入 Sales f%8C!W]Dm
主营业务成本 Cost of sales yWf`rF{
主营业务税金及附加 Sales tax tQ601H>o
营业费用 Operating expenses )O6>*wq
管理费用 General and administrative expenses o}{5iTg=
财务费用 Financial expenses 1B\WA8
投资收益 Investment income -tU'yKhn
其他业务收入 Other operating income 9jGu}Vo
营业外收入 Non-operating income 8xMX
补贴收入 Subsidy income 5`_SN74o
其他业务支出 Other operating expenses rSNi@;
营业外支出 Non-operating expenses >.D4co>
所得税 Income tax WfRXP^a
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