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 。 'zTa]y]a
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现金 Cash in hand N{zou?+
银行存款 Cash in bank Aj=c,]2
其他货币资金-外埠存款Other monetary assets - cash in other cities t]pJt
其他货币资金-银行本票 Other monetary assets - cashier‘s check .ZH5^Sv$vp
其他货币资金-银行汇票 Other monetary assets - bank draft B&H
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其他货币资金-信用卡 Other monetary assets - credit cards `3F/7$q_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit PFeK;`[
其他货币资金-存出投资款 Other monetary assets - cash for investment s-xby~
短期投资-股票投资 Investments - Short term - stocks rHgrCMW
短期投资-债券投资 Investments - Short term - bonds K+c>C
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短期投资-基金投资 Investments - Short term - funds k+cHx799
短期投资-其他投资 Investments - Short term - others z[_G
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短期投资跌价准备 Provision for short-term investment v#+tu,)V;
长期股权投资-股票投资 Long term equity investment - stocks woK?td|/
长期股权投资-其他股权投资 Long term equity investment - others 2E3x=
长期债券投资-债券投资 Long term securities investemnt - bonds Q|cA8Fn
长期债券投资-其他债权投资 Long term securities investment - others 4:v{\R
长期投资减值准备 Provision for long-term investment 3Kum
应收票据 Notes receivable ~w RozV
应收股利 Dividends receivable GD .>u
应收利息 Interest receivable rx;zd ?
应收帐款 Trade debtors aw/5#(1R
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h%@#jvh?4
预付帐款 Prepayment JTB5#S4W
应收补贴款 Allowance receivable 5($
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其他应收款 Other debtors u8@>ThPD
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zL3'',Ha
其他流动资产 Other current assets nyB~C7zR
物资采购 Purchase _qqJ>E<0
原材料 Raw materials _Msaub!N
包装物 Packing materials x;*KRO
低值易耗品 Low value consumbles jDc5p3D&[]
材料成本差异 Material cost difference |4a#O8d
自制半成品 Self-manufactured goods b%,`;hy{
库存商品 Finished goods K&noA
商品进销差价 Difference between purchase & sales of commodities 1e^-_Bo6'o
委托加工物资 Consigned processiong material ?2b9N ~
委托代销商品 Consignment-out %G s!oD
受托代销商品 Consignment-in ffYiu4$m
分期收款发出商品 Goods on instalment sales th*E"@
存货跌价准备 Provision for obsolete stocks Nm=W?i
待摊费用 Prepaid expenses D}Lx9cL
待处理流动资产损益 Unsettled G/L on current assets 89)rss
待处理固定资产损益 Unsettled G/L on fixed assets ?wx|n_3<:
委托贷款-本金 Consignment loan - principle 07+Qai-]
委托贷款-利息 Consignment loan - interest 8~|PZ,oZ
委托贷款-减值准备 Consignment loan - provision Z`b{r;`m8
固定资产-房屋建筑物 Fixed assets - Buildings D?Q{&6p
固定资产-机器设备 Fixed assets - Plant and machinery qcfLA~y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Io&F0~Z;;(
固定资产-运输设备 Fixed assets - Automobiles Sf\mg4,
累计折旧 Accumulated depreciation ~(`
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固定资产减值准备 Impairment of fixed assets f"5vpU^5*
工程物资-专用材料 Project material - specific materials cv["Ps#;`W
工程物资-专用设备 Project material - specific equipment Fi
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工程物资-预付大型设备款 Project material - prepaid for equipment K(HP
PM\
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f z8
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在建工程 Construction in progress O(P
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在建工程减值准备 Impairment of construction in progress 9YpD\H`
固定资产清理 Disposal of fixed assets >2~q{e
无形资产-专利权 Intangible assets - patent (v8jVbg
无形资产-非专利技术 Intangible assets - industrial property and know-how dg1h<]T"9
无形资产-商标权 Intangible assets - trademark rights 3say&|kJ
无形资产-土地使用权 Intangible assets - land use rights X@)5F 9
无形资产-商誉 Intangible assets - goodwill BS;_l"?
无形资产减值准备 Impairment of intangible assets `:A`%Fg8<
长期待摊费用 Deferred assets K/jC>4/c/
未确认融资费用 Unrecognized finance fees GV([gs
其他长期资产 Other long term assets Dw^d!%Ala
递延税款借项 Deferred assets debits g%A
p <iT
应付票据 Notes payable \qqt/
应付帐款 Trade creditors ALiXT8q
预收帐款 Adanvances from customers NQ!jkojD
代销商品款 Consignment-in payables B@l/'$G
其他应交款 Other payable to government ,!3G
其他应付款 Other creditors lM5Xw
应付股利 Proposed dividends Nq)=E[$
待转资产价值 Donated assets yla&/K;|*
预计负债 Accrued liabilities -[4Xg!apO
应付短期债券 Short-term debentures payable oxb#{o9G
其他流动负债 Other current liabilities 969*mcq'
预提费用 Accrued expenses T'l >$6
应付工资 Payroll payable W^q;=D6uh
应付福利费 Welfare payable (yCFpb
短期借款-抵押借款 Bank loans - Short term - pledged D`LcL|nm
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短期借款-信用借款 Bank loans - Short term - credit hX]vZR&R
短期借款-担保借款 Bank loans - Short term - guaranteed wg*2mo
一年内到期长期借款 Long term loans due within one year J]~LmSh
一年内到期长期应付款 Long term payable due within one year ZO+c-!%[(
长期借款 Bank loans - Long term [dL4u^]{
应付债券-债券面值 Bond payable - Par value A\_cGM2
应付债券-债券溢价 Bond payable - Excess }}v;V
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应付债券-债券折价 Bond payable - Discount ZUb6d*B
应付债券-应计利息 Bond payable - Accrued interest 41WnKz9c
长期应付款 Long term payable
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专项应付款 Specific payable C9U~lcIS
其他长期负债 Other long term liabilities %J?;@ G)r
应交税金-所得税 Tax payable - income tax I
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应交税金-增值税 Tax payable - VAT mV}
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应交税金-营业税 Tax payable - business tax `6b!W0$
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应交税金-消费税 Tax payable - consumable tax SqTO~zGC
应交税金-其他 Tax payable - others %^g BDlR^
递延税款贷项 Deferred taxation credit {
D1.
股本 Share capital ao<@a{G
已归还投资 Investment returned e;56}w
利润分配-其他转入 Profit appropriation - other transfer in }\B`tAN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ` ej
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?C6iJnm
利润分配-提取储备基金 Profit appropriation - reserve fund cTFyF)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6';'pHqe
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qIa|sV\w0
利润分配-利润归还投资 Profit appropriation - return investment by profit lN)U8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h&||Ql1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oBQr6-nZ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IDb|J%e^P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares veg\A+:'
期初未分配利润 Retained earnings, beginning of the year _H|x6X1-
资本公积-股本溢价 Capital surplus - share premium /+ vl({vV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve PBb@J'b
资本公积-接受现金捐赠 Capital surplus - cash donation T@uY6))>F
资本公积-股权投资准备 Capital surplus - investment reserve l
njaHol0
资本公积-拨款转入 Capital surplus - subsidiary b;O]@kBB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7M<Ae
D%
资本公积-其他 Capital surplus - others BCk$FM@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )R+@vh#Q<$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;=Jj{FoG%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z16G
盈余公积-储备基金 Surplus reserve - reserve fund @!&\Z[",
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Zi[@xG8dm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `9Zoq=/
主营业务收入 Sales 8l0%:6XbI
主营业务成本 Cost of sales cOthq87:
主营业务税金及附加 Sales tax a -,!K
营业费用 Operating expenses 2GA6@-u\
管理费用 General and administrative expenses #Na3eHT
财务费用 Financial expenses qdr
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投资收益 Investment income 5zX;/n~
其他业务收入 Other operating income 7\'vSHIL
营业外收入 Non-operating income `UL#g![J
补贴收入 Subsidy income G*ZHLLO4S\
其他业务支出 Other operating expenses kehv85
营业外支出 Non-operating expenses .{LFc|Z[
所得税 Income tax /cUcfe#X
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