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 。 8I.VJ3Q
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现金 Cash in hand !),t"Ae?>
银行存款 Cash in bank I ]9C_
其他货币资金-外埠存款Other monetary assets - cash in other cities
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其他货币资金-银行本票 Other monetary assets - cashier‘s check %j5ywr:
其他货币资金-银行汇票 Other monetary assets - bank draft -{{[cTI
其他货币资金-信用卡 Other monetary assets - credit cards RV;!05^<
其他货币资金-信用证保证金 Other monetary assets - L/C deposit "VTF}#Uo
其他货币资金-存出投资款 Other monetary assets - cash for investment ,[l`zp
短期投资-股票投资 Investments - Short term - stocks Oaa"T8t
短期投资-债券投资 Investments - Short term - bonds 3{ "O,h
短期投资-基金投资 Investments - Short term - funds I 8zG~L%"
短期投资-其他投资 Investments - Short term - others Ur3m[07H
短期投资跌价准备 Provision for short-term investment Ilq=wPD}j
长期股权投资-股票投资 Long term equity investment - stocks j_GBH8`
长期股权投资-其他股权投资 Long term equity investment - others x+7*ADKb
长期债券投资-债券投资 Long term securities investemnt - bonds p$XKlg&
长期债券投资-其他债权投资 Long term securities investment - others (s&&>M]r_
长期投资减值准备 Provision for long-term investment y
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应收票据 Notes receivable [_.n$p-
应收股利 Dividends receivable +~
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应收利息 Interest receivable #
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应收帐款 Trade debtors r,;\/^ u*
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors JN(-.8<
预付帐款 Prepayment r4Q|5kT*i
应收补贴款 Allowance receivable v"!4JZ%K
其他应收款 Other debtors G%:GeW
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ^$NJD
其他流动资产 Other current assets .zkP~xQ~
物资采购 Purchase GLUUY
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原材料 Raw materials f~ U.a.Fb
包装物 Packing materials bRsTBp;R`I
低值易耗品 Low value consumbles v~=\H
材料成本差异 Material cost difference r,NgG!zq<
自制半成品 Self-manufactured goods d5!!Ut
库存商品 Finished goods iqPBsIW
商品进销差价 Difference between purchase & sales of commodities D$q'FZH
委托加工物资 Consigned processiong material @dEiVF`4:
委托代销商品 Consignment-out <Ef[c@3
受托代销商品 Consignment-in %l!xkCKA
分期收款发出商品 Goods on instalment sales OH'ea5xq
存货跌价准备 Provision for obsolete stocks %!|O.xxRR
待摊费用 Prepaid expenses Hj6'pJ4
待处理流动资产损益 Unsettled G/L on current assets /nQ`&q
待处理固定资产损益 Unsettled G/L on fixed assets s\3q!A?S3
委托贷款-本金 Consignment loan - principle wT_h!W
委托贷款-利息 Consignment loan - interest l,`!rF_
委托贷款-减值准备 Consignment loan - provision DL8x":;
固定资产-房屋建筑物 Fixed assets - Buildings | C+o;
固定资产-机器设备 Fixed assets - Plant and machinery |FNCXlgZ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures a`c:`v2o
固定资产-运输设备 Fixed assets - Automobiles !mnUdR|>(
累计折旧 Accumulated depreciation (f#b7O-Wn
固定资产减值准备 Impairment of fixed assets :dnJY%/q
工程物资-专用材料 Project material - specific materials l"pN90B4
工程物资-专用设备 Project material - specific equipment "![L#)"s
工程物资-预付大型设备款 Project material - prepaid for equipment {hdPh
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3z8C
在建工程 Construction in progress o\=n4;S
在建工程减值准备 Impairment of construction in progress #wR;|pN
固定资产清理 Disposal of fixed assets K$[$4 dX]
无形资产-专利权 Intangible assets - patent .\:J~(
无形资产-非专利技术 Intangible assets - industrial property and know-how h~}.G{"
无形资产-商标权 Intangible assets - trademark rights K8[DZ)rO;Z
无形资产-土地使用权 Intangible assets - land use rights 7Y( 5]A9=
无形资产-商誉 Intangible assets - goodwill [f{VIE*?%
无形资产减值准备 Impairment of intangible assets I 3$dVls}
长期待摊费用 Deferred assets KZ:hKY@q
未确认融资费用 Unrecognized finance fees V5mTu)tp5
其他长期资产 Other long term assets I4c!m_sr
递延税款借项 Deferred assets debits T.:+3:8|F
应付票据 Notes payable o
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应付帐款 Trade creditors 3$/ 4wH^
预收帐款 Adanvances from customers m$2<`C
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代销商品款 Consignment-in payables 04@cLDX8uB
其他应交款 Other payable to government K[?Xm"4
其他应付款 Other creditors \2e0|)aF6
应付股利 Proposed dividends nt
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待转资产价值 Donated assets nE W3
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预计负债 Accrued liabilities ~mp0B9L%
应付短期债券 Short-term debentures payable ;H0 {CkH
其他流动负债 Other current liabilities qUJ
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预提费用 Accrued expenses aX6}6zubr
应付工资 Payroll payable +[-i%b3q
应付福利费 Welfare payable ,xi({{L*
短期借款-抵押借款 Bank loans - Short term - pledged CI7A#
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短期借款-信用借款 Bank loans - Short term - credit c-4STPNQi
短期借款-担保借款 Bank loans - Short term - guaranteed 6,b"
一年内到期长期借款 Long term loans due within one year dA~
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一年内到期长期应付款 Long term payable due within one year S?0$? w?
长期借款 Bank loans - Long term }"s;\?a
应付债券-债券面值 Bond payable - Par value A#y@`}]!'
应付债券-债券溢价 Bond payable - Excess
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应付债券-债券折价 Bond payable - Discount Me3dpF
应付债券-应计利息 Bond payable - Accrued interest D-p.kA3MJ
长期应付款 Long term payable *%FA:Y
专项应付款 Specific payable YK#fa2ng
其他长期负债 Other long term liabilities C(?blv-vM0
应交税金-所得税 Tax payable - income tax V9%aBkf8w
应交税金-增值税 Tax payable - VAT m_NCx]#e
应交税金-营业税 Tax payable - business tax mI1H!
应交税金-消费税 Tax payable - consumable tax 5"KlRuv%
应交税金-其他 Tax payable - others 3lxc4@Zmd
递延税款贷项 Deferred taxation credit @C8DZ5)
股本 Share capital _2ef LjXQ
已归还投资 Investment returned (R}ii}&
利润分配-其他转入 Profit appropriation - other transfer in t#E}NR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dt
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ssQ BSbx
利润分配-提取储备基金 Profit appropriation - reserve fund ~l E _L1-c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H*I4xT@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund tln37vq
利润分配-利润归还投资 Profit appropriation - return investment by profit _.)eL3OF
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6sfwlT
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ){;02^tX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5jcte<
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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 W7No ls{
期初未分配利润 Retained earnings, beginning of the year rSXzBi{
资本公积-股本溢价 Capital surplus - share premium pbXi9|bI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [1G^/K"
资本公积-接受现金捐赠 Capital surplus - cash donation ;3'NMk
资本公积-股权投资准备 Capital surplus - investment reserve uZjC
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资本公积-拨款转入 Capital surplus - subsidiary mh/n.*E7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation r#i?j}F}
资本公积-其他 Capital surplus - others bCv {1]RC2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Rd*[ %)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;t#]2
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mu]as: ~
盈余公积-储备基金 Surplus reserve - reserve fund ]2SI!Ai7
盈余公积-企业发展基金 Surplus reserve - enterprise development fund S::=85[>z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3(E
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主营业务收入 Sales (]2H7X:b
主营业务成本 Cost of sales %q3$|>
主营业务税金及附加 Sales tax YPDf
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营业费用 Operating expenses
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管理费用 General and administrative expenses CB\{!
财务费用 Financial expenses uq3{hB#
投资收益 Investment income xl9aV\
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其他业务收入 Other operating income L:nXW z
营业外收入 Non-operating income gxNL_(A
补贴收入 Subsidy income 6 ,ANNj
其他业务支出 Other operating expenses $rB3m~c|
营业外支出 Non-operating expenses V<Z'(UI
所得税 Income tax tl yJ
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