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 。 ~y%7w5%Un
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现金 Cash in hand )fR1n}#
银行存款 Cash in bank gD40y\9r
其他货币资金-外埠存款Other monetary assets - cash in other cities <w11nB)
其他货币资金-银行本票 Other monetary assets - cashier‘s check nP)-Y#`~7
其他货币资金-银行汇票 Other monetary assets - bank draft 8 )`5P\
其他货币资金-信用卡 Other monetary assets - credit cards g[<uwknf
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2 ^ kn5
其他货币资金-存出投资款 Other monetary assets - cash for investment XAlD
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短期投资-股票投资 Investments - Short term - stocks -(ER4#
短期投资-债券投资 Investments - Short term - bonds A>y#}^
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短期投资-基金投资 Investments - Short term - funds Faw. GU
短期投资-其他投资 Investments - Short term - others ;@O(z*14@
短期投资跌价准备 Provision for short-term investment &@Yoj %%
长期股权投资-股票投资 Long term equity investment - stocks [M2Dy{dh
长期股权投资-其他股权投资 Long term equity investment - others Xa\
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长期债券投资-债券投资 Long term securities investemnt - bonds gU*I;s>
长期债券投资-其他债权投资 Long term securities investment - others b6$4Ul-.
长期投资减值准备 Provision for long-term investment Xa6qvg7/
应收票据 Notes receivable dW6Q)Rfi
应收股利 Dividends receivable !j'guT&9]
应收利息 Interest receivable 7dx4~dF
应收帐款 Trade debtors otZ JY)
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ix+x3OCip
预付帐款 Prepayment 3g+\?L-c
应收补贴款 Allowance receivable 'jwTGT5x
其他应收款 Other debtors
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <#!8?o&i
其他流动资产 Other current assets (N9`W
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物资采购 Purchase "N]WL5$i
原材料 Raw materials !-@SS>
包装物 Packing materials ]n/jJ_[
低值易耗品 Low value consumbles ?##y`.+O
材料成本差异 Material cost difference ; vhnA$'a
自制半成品 Self-manufactured goods 0honHP
库存商品 Finished goods ol1AD: Ho
商品进销差价 Difference between purchase & sales of commodities uFa-QG^Y{
委托加工物资 Consigned processiong material !FO:^P
委托代销商品 Consignment-out @V*au:
受托代销商品 Consignment-in /Ir 7
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分期收款发出商品 Goods on instalment sales HKT{IP+7(L
存货跌价准备 Provision for obsolete stocks M |aQ)ivh3
待摊费用 Prepaid expenses 7jD@Gp`" 3
待处理流动资产损益 Unsettled G/L on current assets ~9]Vy
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待处理固定资产损益 Unsettled G/L on fixed assets NdaM9a#TZ
委托贷款-本金 Consignment loan - principle l
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委托贷款-利息 Consignment loan - interest 8Na}Wp;|Gi
委托贷款-减值准备 Consignment loan - provision 047*gn.b
固定资产-房屋建筑物 Fixed assets - Buildings Z7ZWf'o
固定资产-机器设备 Fixed assets - Plant and machinery [ )
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _p?I{1O
固定资产-运输设备 Fixed assets - Automobiles 6YB-}>?
累计折旧 Accumulated depreciation 4_Tb)?L+:
固定资产减值准备 Impairment of fixed assets 4t"* )xy
工程物资-专用材料 Project material - specific materials thR|h+B
工程物资-专用设备 Project material - specific equipment G;Pt|F?c
工程物资-预付大型设备款 Project material - prepaid for equipment iOE9FW|e
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production B&to&|jf
在建工程 Construction in progress sT@u3^>
在建工程减值准备 Impairment of construction in progress UEk|8yq
固定资产清理 Disposal of fixed assets DWHOSXA4
无形资产-专利权 Intangible assets - patent dICnB:SSB
无形资产-非专利技术 Intangible assets - industrial property and know-how QLxXp
无形资产-商标权 Intangible assets - trademark rights g5?r9e
无形资产-土地使用权 Intangible assets - land use rights Z{j!s6Y@{
无形资产-商誉 Intangible assets - goodwill $v2S;UB v*
无形资产减值准备 Impairment of intangible assets _
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长期待摊费用 Deferred assets |8b$x| B
未确认融资费用 Unrecognized finance fees \r)_-
其他长期资产 Other long term assets w/)e2CH
递延税款借项 Deferred assets debits k|)^!BdO
应付票据 Notes payable g#pIMA#/
应付帐款 Trade creditors :cIu?7A
预收帐款 Adanvances from customers m(Pz7U.Q
代销商品款 Consignment-in payables q>wa#1X)
其他应交款 Other payable to government zSX'
其他应付款 Other creditors Jc9@VxWY
应付股利 Proposed dividends )L&n)w
待转资产价值 Donated assets F=P+;%.
预计负债 Accrued liabilities ~QQEHx\4zZ
应付短期债券 Short-term debentures payable @8T
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其他流动负债 Other current liabilities pb $ An<P
预提费用 Accrued expenses c=uBT K
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应付工资 Payroll payable 7cJO)cm0'
应付福利费 Welfare payable Ix%"4/z>
短期借款-抵押借款 Bank loans - Short term - pledged |^>L`6uo
短期借款-信用借款 Bank loans - Short term - credit |~1rKzZwF
短期借款-担保借款 Bank loans - Short term - guaranteed OoA5!HEh
一年内到期长期借款 Long term loans due within one year 0Te)s3X
一年内到期长期应付款 Long term payable due within one year ?et0W|^k
长期借款 Bank loans - Long term E#WjoIk
应付债券-债券面值 Bond payable - Par value BHiw!S<
应付债券-债券溢价 Bond payable - Excess [v>Z(
应付债券-债券折价 Bond payable - Discount rZwf%}
应付债券-应计利息 Bond payable - Accrued interest ~`W6O>
长期应付款 Long term payable U[H+87zg
专项应付款 Specific payable wjw<@A9
其他长期负债 Other long term liabilities Z:r$;`K/
应交税金-所得税 Tax payable - income tax &9GR2GY
应交税金-增值税 Tax payable - VAT DT1i2!
应交税金-营业税 Tax payable - business tax h|Teh-@A5
应交税金-消费税 Tax payable - consumable tax 1GyA QHx,
应交税金-其他 Tax payable - others bHlD m~5
递延税款贷项 Deferred taxation credit )U3 H15
股本 Share capital /I`!iK
已归还投资 Investment returned ;NN(CKZ9A
利润分配-其他转入 Profit appropriation - other transfer in &,6y(-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $TH'"XK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LmT[N
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利润分配-提取储备基金 Profit appropriation - reserve fund NC[GtAPD3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ft.}$8vIT
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GwU>o:g"
利润分配-利润归还投资 Profit appropriation - return investment by profit !Sr0Im0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o 0cc+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E?;T:7.%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends v;NZ"1=_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (qq$y
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期初未分配利润 Retained earnings, beginning of the year $
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资本公积-股本溢价 Capital surplus - share premium t,r&SrC
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u3v6$CD?
资本公积-接受现金捐赠 Capital surplus - cash donation dOYm t,
资本公积-股权投资准备 Capital surplus - investment reserve Ty,)mx){)
资本公积-拨款转入 Capital surplus - subsidiary &>wce5uV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S<bz7
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资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c<t3y7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r>:7${pF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u^4 "96aXJ
盈余公积-储备基金 Surplus reserve - reserve fund Y|qixpP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E?c{02fu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &j~|3
主营业务收入 Sales "3>*i!i
主营业务成本 Cost of sales B$[%pm`'2
主营业务税金及附加 Sales tax lXL7q?,9
营业费用 Operating expenses uJ!s%s2g
管理费用 General and administrative expenses &s}@7htE
财务费用 Financial expenses Ns(L1'9=
投资收益 Investment income N@du.d:
其他业务收入 Other operating income .8uwg@yD
营业外收入 Non-operating income +h vIJv ?
补贴收入 Subsidy income BC0c c[x
其他业务支出 Other operating expenses E+m"yQp{
营业外支出 Non-operating expenses Gk]qE]hi
所得税 Income tax q9]^+8UP
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