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 。 %8$ldNhV
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现金 Cash in hand \<0xg[
银行存款 Cash in bank y`8bx94jB
其他货币资金-外埠存款Other monetary assets - cash in other cities w$4*/D}Y
其他货币资金-银行本票 Other monetary assets - cashier‘s check tv'=xDCp
其他货币资金-银行汇票 Other monetary assets - bank draft G e+T[
其他货币资金-信用卡 Other monetary assets - credit cards f S-PM3
其他货币资金-信用证保证金 Other monetary assets - L/C deposit cbaa*qoU
其他货币资金-存出投资款 Other monetary assets - cash for investment pRH'>}rtuH
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds Q7 @oAeNd
短期投资-基金投资 Investments - Short term - funds L5 Q^cY]p
短期投资-其他投资 Investments - Short term - others +
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短期投资跌价准备 Provision for short-term investment W\5PsGUsv
长期股权投资-股票投资 Long term equity investment - stocks G;P
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长期股权投资-其他股权投资 Long term equity investment - others J1g+H2
长期债券投资-债券投资 Long term securities investemnt - bonds 7-A/2/G<
长期债券投资-其他债权投资 Long term securities investment - others W@FSQ8b>$m
长期投资减值准备 Provision for long-term investment X<mlaXwrA
应收票据 Notes receivable ?'RB'o~
应收股利 Dividends receivable HvLx
应收利息 Interest receivable vtF|:*h
应收帐款 Trade debtors }BI|M_q.1~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "X,*VQl:
预付帐款 Prepayment o8h`9_
应收补贴款 Allowance receivable @RXkj-,eC#
其他应收款 Other debtors 9>9,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]8/g[Ii
其他流动资产 Other current assets Ld?'X=eQ
物资采购 Purchase [ahK+J
原材料 Raw materials XJe}^k
包装物 Packing materials TXo`P_SE
低值易耗品 Low value consumbles UU*v5&
材料成本差异 Material cost difference ?Sr7c|a2
自制半成品 Self-manufactured goods 5jAS1XG
库存商品 Finished goods 8F9x2CM-[C
商品进销差价 Difference between purchase & sales of commodities A~
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委托加工物资 Consigned processiong material Q)Q1a;o
委托代销商品 Consignment-out X.+|o@G
受托代销商品 Consignment-in t-Uo
分期收款发出商品 Goods on instalment sales z)Lw\H^/
存货跌价准备 Provision for obsolete stocks u~
7fK
待摊费用 Prepaid expenses M@+Pq/f:
待处理流动资产损益 Unsettled G/L on current assets Zygu/M6
待处理固定资产损益 Unsettled G/L on fixed assets 7#(0GZN9h%
委托贷款-本金 Consignment loan - principle aM+Am,n`@
委托贷款-利息 Consignment loan - interest qs!A)H#
委托贷款-减值准备 Consignment loan - provision 6/6{69tnr
固定资产-房屋建筑物 Fixed assets - Buildings <b:xyHS
固定资产-机器设备 Fixed assets - Plant and machinery ,ygUy]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lokKjs
固定资产-运输设备 Fixed assets - Automobiles 1pAcaJzf
累计折旧 Accumulated depreciation NG_7jZzXA9
固定资产减值准备 Impairment of fixed assets yw1-4*$c
工程物资-专用材料 Project material - specific materials *vzEfmN:d
工程物资-专用设备 Project material - specific equipment \,ne7G21j
工程物资-预付大型设备款 Project material - prepaid for equipment b/?)_pg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 54].
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在建工程 Construction in progress foUB/&Ee
在建工程减值准备 Impairment of construction in progress 055C1RV%
固定资产清理 Disposal of fixed assets {krBAz&
无形资产-专利权 Intangible assets - patent ?Wc+
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无形资产-非专利技术 Intangible assets - industrial property and know-how //'&a-%$^
无形资产-商标权 Intangible assets - trademark rights R@){=8%z
无形资产-土地使用权 Intangible assets - land use rights % {-r'Yi%
无形资产-商誉 Intangible assets - goodwill Eq|5PE^7
无形资产减值准备 Impairment of intangible assets 6MNr H
长期待摊费用 Deferred assets vXm'ARj
未确认融资费用 Unrecognized finance fees G*_qqb{B
其他长期资产 Other long term assets f,x;t-o+R
递延税款借项 Deferred assets debits S~bhh&
应付票据 Notes payable 0O[le*3b
应付帐款 Trade creditors bYO['ORr@
预收帐款 Adanvances from customers pu5%$}dBE
代销商品款 Consignment-in payables jZD)c_'U
其他应交款 Other payable to government Z~F*$jn
其他应付款 Other creditors Kq5i8L=u
应付股利 Proposed dividends 3N5@<:2`
待转资产价值 Donated assets bh(}f.@
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预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable e+V8I&%
其他流动负债 Other current liabilities .yDGw Lry
预提费用 Accrued expenses HX)]@qL
应付工资 Payroll payable O>'tag
应付福利费 Welfare payable 5|cRHM#
短期借款-抵押借款 Bank loans - Short term - pledged _xmQGX!|
短期借款-信用借款 Bank loans - Short term - credit n
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短期借款-担保借款 Bank loans - Short term - guaranteed E]v?:!!ds
一年内到期长期借款 Long term loans due within one year !nq`Py MR
一年内到期长期应付款 Long term payable due within one year mFeR
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长期借款 Bank loans - Long term \t5_V)P
应付债券-债券面值 Bond payable - Par value qV;
I<AM
应付债券-债券溢价 Bond payable - Excess f >.^7.is
应付债券-债券折价 Bond payable - Discount % m"Qg<
应付债券-应计利息 Bond payable - Accrued interest _a f $0!
长期应付款 Long term payable s/B_
专项应付款 Specific payable ~sZ$`t
其他长期负债 Other long term liabilities wqi0%Cu*
应交税金-所得税 Tax payable - income tax =Z{jc
应交税金-增值税 Tax payable - VAT @+l=R|
应交税金-营业税 Tax payable - business tax jZC[_p;
应交税金-消费税 Tax payable - consumable tax ANNVE},
应交税金-其他 Tax payable - others &_u.q/~
递延税款贷项 Deferred taxation credit y$9! rbL
股本 Share capital 0n'vF&E8
已归还投资 Investment returned jijwHL
利润分配-其他转入 Profit appropriation - other transfer in ;rF[y7\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H>W8F2VT
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Rj4C-X4=
利润分配-提取储备基金 Profit appropriation - reserve fund Ctn
4q'Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x NjQ"'i8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nzaA_^`mB
利润分配-利润归还投资 Profit appropriation - return investment by profit N.H<'Q8&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends p_(En4QSH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uT'l.*W6i
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iEZ+Z
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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 T2/:C7zL
期初未分配利润 Retained earnings, beginning of the year % P E
x
资本公积-股本溢价 Capital surplus - share premium Q4hY\\Hi
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %B( rW?p&
资本公积-接受现金捐赠 Capital surplus - cash donation 7~F~ 'V
资本公积-股权投资准备 Capital surplus - investment reserve ~\AF\n%
资本公积-拨款转入 Capital surplus - subsidiary ":vEWp+g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BjagG/sX
资本公积-其他 Capital surplus - others 0Sz[u\w
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A*wf:
mW0c
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jw9v&/-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s'oNW
盈余公积-储备基金 Surplus reserve - reserve fund 3z(4axH'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund aWlIq(dU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment WubV?NX;EF
主营业务收入 Sales amdgb,vh
主营业务成本 Cost of sales ZZ!">AN`^
主营业务税金及附加 Sales tax aZCq{7Xs
营业费用 Operating expenses 8*@{}O##
管理费用 General and administrative expenses \Dy|}LE
财务费用 Financial expenses D[ #V
投资收益 Investment income PkI+z_
其他业务收入 Other operating income e).;;0
营业外收入 Non-operating income 6[4VbIBSI
补贴收入 Subsidy income as!a!1
其他业务支出 Other operating expenses :>2wVN&\c
营业外支出 Non-operating expenses CUYA:R<)
所得税 Income tax )S(Ly.
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