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 。 HKe K<V
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现金 Cash in hand H*6W q
银行存款 Cash in bank {
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其他货币资金-外埠存款Other monetary assets - cash in other cities 7Yy ;
其他货币资金-银行本票 Other monetary assets - cashier‘s check 3XKf!P
其他货币资金-银行汇票 Other monetary assets - bank draft 1mJHued=6
其他货币资金-信用卡 Other monetary assets - credit cards }a/Cro.~4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0`H#
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其他货币资金-存出投资款 Other monetary assets - cash for investment /@5YW"1
短期投资-股票投资 Investments - Short term - stocks T{'RV0%
短期投资-债券投资 Investments - Short term - bonds (5~h"s
短期投资-基金投资 Investments - Short term - funds &Qm@9I s
短期投资-其他投资 Investments - Short term - others [ hsds\
短期投资跌价准备 Provision for short-term investment @|!z9Y*
长期股权投资-股票投资 Long term equity investment - stocks 4K74=r),i
长期股权投资-其他股权投资 Long term equity investment - others b Zt3|
长期债券投资-债券投资 Long term securities investemnt - bonds 92{\B-
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长期债券投资-其他债权投资 Long term securities investment - others =V5%+/r +f
长期投资减值准备 Provision for long-term investment JI5Dy>u:
应收票据 Notes receivable kVL.PY\K
应收股利 Dividends receivable N g,j#
应收利息 Interest receivable E"0>yl)
应收帐款 Trade debtors $xQL]FmS
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Pz^544\~ou
预付帐款 Prepayment .V*^|UXbHi
应收补贴款 Allowance receivable \v/[6&|X0s
其他应收款 Other debtors ]R *A
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 0IpmRH/
其他流动资产 Other current assets s`UJ1eJ
物资采购 Purchase @pxcpXCy
原材料 Raw materials _4f;<FL
包装物 Packing materials v>56~AJ
低值易耗品 Low value consumbles ~s{$WL&
材料成本差异 Material cost difference ,0k;!YK
自制半成品 Self-manufactured goods /O9EQ Pm(
库存商品 Finished goods g78^9Y*1
商品进销差价 Difference between purchase & sales of commodities _-\#i
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out 3oqHGA:}
受托代销商品 Consignment-in ElXFeJ%[G
分期收款发出商品 Goods on instalment sales s @C}P
存货跌价准备 Provision for obsolete stocks saAF+H/=
待摊费用 Prepaid expenses ])!*_
待处理流动资产损益 Unsettled G/L on current assets o(HbGHIP
待处理固定资产损益 Unsettled G/L on fixed assets #Dac~>a'
委托贷款-本金 Consignment loan - principle P* o9a
委托贷款-利息 Consignment loan - interest t^L]/$q
委托贷款-减值准备 Consignment loan - provision q*KAk{kR(v
固定资产-房屋建筑物 Fixed assets - Buildings n*$ g]G$
固定资产-机器设备 Fixed assets - Plant and machinery xkn;,`t^lJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures H#
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固定资产-运输设备 Fixed assets - Automobiles UI#h&j5p
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累计折旧 Accumulated depreciation T;uX4,|(
固定资产减值准备 Impairment of fixed assets u&NV,6Fj2[
工程物资-专用材料 Project material - specific materials *](iS
工程物资-专用设备 Project material - specific equipment P%zK;#8V
工程物资-预付大型设备款 Project material - prepaid for equipment Y0>y8U
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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 @.C2LIb
在建工程 Construction in progress Yz b XuJ4
在建工程减值准备 Impairment of construction in progress fIF8%J ^3
固定资产清理 Disposal of fixed assets z:;CX@)*
无形资产-专利权 Intangible assets - patent ceV}WN19l
无形资产-非专利技术 Intangible assets - industrial property and know-how #`IN`m
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无形资产-商标权 Intangible assets - trademark rights O84i;
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无形资产-土地使用权 Intangible assets - land use rights #F#%`Rv1
无形资产-商誉 Intangible assets - goodwill RpF&\x>
无形资产减值准备 Impairment of intangible assets PM+[,H
长期待摊费用 Deferred assets >/|*DI-HJ
未确认融资费用 Unrecognized finance fees nlYNN/@"
其他长期资产 Other long term assets putrSSL}
递延税款借项 Deferred assets debits 0mnw{fE8_
应付票据 Notes payable 2|L&DF:G
应付帐款 Trade creditors weQ_*<5%
预收帐款 Adanvances from customers Ib`XT0k
代销商品款 Consignment-in payables pGZ8F
其他应交款 Other payable to government q@qsp&0/
其他应付款 Other creditors ~V-XEQA
应付股利 Proposed dividends g ?
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待转资产价值 Donated assets . ^u,.
预计负债 Accrued liabilities i$@:@&(~Y
应付短期债券 Short-term debentures payable G#CXs:1pd+
其他流动负债 Other current liabilities M{\I8oOg
预提费用 Accrued expenses WM{=CD
应付工资 Payroll payable p[-O( 3Y
应付福利费 Welfare payable O}P`P'Y|'
短期借款-抵押借款 Bank loans - Short term - pledged _+,TT['57s
短期借款-信用借款 Bank loans - Short term - credit g
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短期借款-担保借款 Bank loans - Short term - guaranteed Th%zn2R B
一年内到期长期借款 Long term loans due within one year aY
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一年内到期长期应付款 Long term payable due within one year ?(PKeq6
长期借款 Bank loans - Long term y(&Ac[foS}
应付债券-债券面值 Bond payable - Par value \lY
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应付债券-债券溢价 Bond payable - Excess XkqCZHYkS
应付债券-债券折价 Bond payable - Discount ;*N5Y}?j'
应付债券-应计利息 Bond payable - Accrued interest J05e#-)<K
长期应付款 Long term payable ;j7#7MN2_E
专项应付款 Specific payable SKtr tm
其他长期负债 Other long term liabilities !<oe=)Iz|
应交税金-所得税 Tax payable - income tax mR~&)QBP.
应交税金-增值税 Tax payable - VAT CAe!7HiR
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax B[}6-2<>?C
应交税金-其他 Tax payable - others N;R^h? '
递延税款贷项 Deferred taxation credit q| 7(
股本 Share capital ':q p05t
已归还投资 Investment returned GB^B r6
利润分配-其他转入 Profit appropriation - other transfer in 7nSxi+6e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (BM47D=v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CAlCDfKW}
利润分配-提取储备基金 Profit appropriation - reserve fund UBs4K*h|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RNL9>
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D=$)n_F
利润分配-利润归还投资 Profit appropriation - return investment by profit YQ}o?Q$z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Q/?$x*\>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $j~RWfw-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r^ XVB`v
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #G3<7PK
期初未分配利润 Retained earnings, beginning of the year Pfh mo $
资本公积-股本溢价 Capital surplus - share premium <%^&2UMg
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FwK]$4*
资本公积-接受现金捐赠 Capital surplus - cash donation *Ly6`HZ9
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 h;Qk@F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7=uj2.J6
资本公积-其他 Capital surplus - others iCoX&"lb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q)GdD==
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J4'eI[73
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WxDh;*am:
盈余公积-储备基金 Surplus reserve - reserve fund 0J|3kY-n>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :m;p:l|W
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hoP]9&<T
主营业务收入 Sales xk5]^yDp
主营业务成本 Cost of sales h;Kx!5)y
主营业务税金及附加 Sales tax ("@!>|H
营业费用 Operating expenses
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管理费用 General and administrative expenses !Cs_F&l"j
财务费用 Financial expenses Sdo-nt
投资收益 Investment income Ef\-VKh
其他业务收入 Other operating income V#HuIgf-
营业外收入 Non-operating income "Q<MS'a
补贴收入 Subsidy income PnTu
其他业务支出 Other operating expenses ~u{uZ(~
营业外支出 Non-operating expenses }bDm@NU
所得税 Income tax
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