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 。 ?SRG;G1
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现金 Cash in hand 5X4; (Qj
银行存款 Cash in bank |"?0H#
其他货币资金-外埠存款Other monetary assets - cash in other cities nJY#d;
其他货币资金-银行本票 Other monetary assets - cashier‘s check )t{?7wy
其他货币资金-银行汇票 Other monetary assets - bank draft ?d0I*bs)7
其他货币资金-信用卡 Other monetary assets - credit cards i-~HT4iw
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ie{9zO<d
其他货币资金-存出投资款 Other monetary assets - cash for investment 6%~ Z^>`N
短期投资-股票投资 Investments - Short term - stocks bEyZRG
短期投资-债券投资 Investments - Short term - bonds p)RASIB
短期投资-基金投资 Investments - Short term - funds x6\EU=,
短期投资-其他投资 Investments - Short term - others Zsc710_
短期投资跌价准备 Provision for short-term investment 7RM$%'n\
长期股权投资-股票投资 Long term equity investment - stocks "detDB
长期股权投资-其他股权投资 Long term equity investment - others xX*I.saK
长期债券投资-债券投资 Long term securities investemnt - bonds 5Jh=${
长期债券投资-其他债权投资 Long term securities investment - others C,Q>OkSc
长期投资减值准备 Provision for long-term investment qasbK:}
应收票据 Notes receivable 2Kovvh y#
应收股利 Dividends receivable pca `nN!
应收利息 Interest receivable t J
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应收帐款 Trade debtors _so\h.lt
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Lqq
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预付帐款 Prepayment r ) ;U zd
应收补贴款 Allowance receivable :{bvCos<)
其他应收款 Other debtors ?8X;F"Ba
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +KgLe> -}
其他流动资产 Other current assets ozwPtF5
物资采购 Purchase A-Be}A
原材料 Raw materials G?)NDRM
包装物 Packing materials <]xG
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低值易耗品 Low value consumbles YAQ]2<H
材料成本差异 Material cost difference ZpvURp,I
自制半成品 Self-manufactured goods q">lP(t
库存商品 Finished goods xCGa3 X
商品进销差价 Difference between purchase & sales of commodities XFKe6:
委托加工物资 Consigned processiong material uP2e/a
委托代销商品 Consignment-out ?-%Q
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受托代销商品 Consignment-in _ dEc? R}
分期收款发出商品 Goods on instalment sales E j`
存货跌价准备 Provision for obsolete stocks Ndq/n21j
待摊费用 Prepaid expenses y:u7*%"
待处理流动资产损益 Unsettled G/L on current assets zrVw l\&
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 IA I!a1e!
委托贷款-利息 Consignment loan - interest B
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委托贷款-减值准备 Consignment loan - provision ea[vzD]
固定资产-房屋建筑物 Fixed assets - Buildings "TEF
固定资产-机器设备 Fixed assets - Plant and machinery ;]!QLO.bs^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {2 l35K=
固定资产-运输设备 Fixed assets - Automobiles [Z9
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累计折旧 Accumulated depreciation 2*;qr|h,
固定资产减值准备 Impairment of fixed assets 4o?_G[
工程物资-专用材料 Project material - specific materials m1H|C 3u8
工程物资-专用设备 Project material - specific equipment YbAa@Sq@
工程物资-预付大型设备款 Project material - prepaid for equipment
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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 v6=pV4k9
在建工程 Construction in progress ,yc_r=_
在建工程减值准备 Impairment of construction in progress 55Z)*JMv
固定资产清理 Disposal of fixed assets 0T,uH
无形资产-专利权 Intangible assets - patent `t[b0; 'OH
无形资产-非专利技术 Intangible assets - industrial property and know-how =`Ii?xo
无形资产-商标权 Intangible assets - trademark rights j"=F\S&!
无形资产-土地使用权 Intangible assets - land use rights !2L?8oP-z
无形资产-商誉 Intangible assets - goodwill X.}i9a
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无形资产减值准备 Impairment of intangible assets v2eLH:6
长期待摊费用 Deferred assets fk%W07x!
未确认融资费用 Unrecognized finance fees ayF+2(vch)
其他长期资产 Other long term assets h; " 9.
递延税款借项 Deferred assets debits cG!\P
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应付票据 Notes payable "3 Y(uN
应付帐款 Trade creditors En!X}Owh
预收帐款 Adanvances from customers xs#g
代销商品款 Consignment-in payables iWu
其他应交款 Other payable to government !UHWCJ<
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其他应付款 Other creditors >u?m
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应付股利 Proposed dividends bmCp:6
待转资产价值 Donated assets (|O9L s7N
预计负债 Accrued liabilities |ppG*ee
应付短期债券 Short-term debentures payable NJ]AxFG
其他流动负债 Other current liabilities zm>^!j
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预提费用 Accrued expenses Cp"a,% b6u
应付工资 Payroll payable h;TN$ /
应付福利费 Welfare payable }jE[vVlRw
短期借款-抵押借款 Bank loans - Short term - pledged xhcFZTj/(
短期借款-信用借款 Bank loans - Short term - credit lo!^h]iE !
短期借款-担保借款 Bank loans - Short term - guaranteed T)c<tIr6
一年内到期长期借款 Long term loans due within one year Xz,fjKUnN
一年内到期长期应付款 Long term payable due within one year $'*q]]
长期借款 Bank loans - Long term p"@[2hK
应付债券-债券面值 Bond payable - Par value Cb}I-GtO
应付债券-债券溢价 Bond payable - Excess {$>Pg/
应付债券-债券折价 Bond payable - Discount 8MQb5( !
应付债券-应计利息 Bond payable - Accrued interest Nyx)&T&I
长期应付款 Long term payable +H{TV#+r
专项应付款 Specific payable TXL!5,
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其他长期负债 Other long term liabilities <n1panS
应交税金-所得税 Tax payable - income tax '`s+e#rs4{
应交税金-增值税 Tax payable - VAT [&(~{#}
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应交税金-营业税 Tax payable - business tax u
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应交税金-消费税 Tax payable - consumable tax 33},lNS|
应交税金-其他 Tax payable - others E.N@qMn~
递延税款贷项 Deferred taxation credit Cer&VMrQK
股本 Share capital &9K
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已归还投资 Investment returned Q{[l1:
利润分配-其他转入 Profit appropriation - other transfer in `!( IQ&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0u) m9eg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5Z@0XI
利润分配-提取储备基金 Profit appropriation - reserve fund y5{Vx{V"Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]9$iUA%Ef
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U9"(
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利润分配-利润归还投资 Profit appropriation - return investment by profit ]?G|:Kx$y%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `92P~Y~`W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c/DK31K
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends emSky-{$u
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }]i.z:7+
期初未分配利润 Retained earnings, beginning of the year "5HSCl$r%
资本公积-股本溢价 Capital surplus - share premium xyD2<?dGUb
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5>6:#.f%!e
资本公积-接受现金捐赠 Capital surplus - cash donation oGRd ;hsF
资本公积-股权投资准备 Capital surplus - investment reserve QHXA?nBX
资本公积-拨款转入 Capital surplus - subsidiary B#DnU;=O#+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ${)oi:K@:
资本公积-其他 Capital surplus - others R53^3"q~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;kzjx%h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i!{A7mo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N7u|<
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盈余公积-储备基金 Surplus reserve - reserve fund NkV81?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =PF2p'.o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %Q]3`kxp
主营业务收入 Sales t"s$YB>}
主营业务成本 Cost of sales UgLFU#
主营业务税金及附加 Sales tax g=/!Ry=
营业费用 Operating expenses Xub*i^(]
管理费用 General and administrative expenses n:[@#xs-
财务费用 Financial expenses A$M8w9
投资收益 Investment income ck< `kJ`b
其他业务收入 Other operating income Ht:\
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营业外收入 Non-operating income #w3J+U 6r
补贴收入 Subsidy income uBK0+FLL@
其他业务支出 Other operating expenses 43 vF(<r&f
营业外支出 Non-operating expenses Aydpr_lp
所得税 Income tax &]h`kvtBC
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