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 。 (t&]u7Atr
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现金 Cash in hand zRTR
银行存款 Cash in bank vSty.:bY\p
其他货币资金-外埠存款Other monetary assets - cash in other cities s2f95<B
其他货币资金-银行本票 Other monetary assets - cashier‘s check OS8 ^mC
其他货币资金-银行汇票 Other monetary assets - bank draft X-1<YG
其他货币资金-信用卡 Other monetary assets - credit cards _y#omEx
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]=\Mf<
其他货币资金-存出投资款 Other monetary assets - cash for investment dmh6o *
短期投资-股票投资 Investments - Short term - stocks H.-jBFt}
短期投资-债券投资 Investments - Short term - bonds lv
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短期投资-基金投资 Investments - Short term - funds N]n]7(e+0C
短期投资-其他投资 Investments - Short term - others d"3S[_U
短期投资跌价准备 Provision for short-term investment ~
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长期股权投资-股票投资 Long term equity investment - stocks bwh7.lDAl
长期股权投资-其他股权投资 Long term equity investment - others v
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长期债券投资-债券投资 Long term securities investemnt - bonds Eu/~4:XN
长期债券投资-其他债权投资 Long term securities investment - others V3;4,^=6Dd
长期投资减值准备 Provision for long-term investment hZGoiWC
应收票据 Notes receivable Bz}Dgbb
应收股利 Dividends receivable <p@c%e,_
应收利息 Interest receivable D|8vS8p
应收帐款 Trade debtors NGYliP,.6
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors csn/h$`-@
预付帐款 Prepayment q6A!xQs<
应收补贴款 Allowance receivable 1I({2@C
其他应收款 Other debtors _XT],"
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors .C^1.)
其他流动资产 Other current assets 6OYXcPW'
物资采购 Purchase |8I #`
原材料 Raw materials OJd!g/V
包装物 Packing materials ,h21 h?6
低值易耗品 Low value consumbles 3wXmX
材料成本差异 Material cost difference F#=XJYG1
自制半成品 Self-manufactured goods x_9<&Aj6
库存商品 Finished goods Ov3W;jD
商品进销差价 Difference between purchase & sales of commodities `|K,E
委托加工物资 Consigned processiong material )6|7L)Dk
委托代销商品 Consignment-out *S_e:^
受托代销商品 Consignment-in (H *-b4]/
分期收款发出商品 Goods on instalment sales [% chN/
存货跌价准备 Provision for obsolete stocks `abQlBb*
待摊费用 Prepaid expenses u2HkAPhD
待处理流动资产损益 Unsettled G/L on current assets ,4y'(DA
待处理固定资产损益 Unsettled G/L on fixed assets R"(rL5j
委托贷款-本金 Consignment loan - principle "bZV<;y6
委托贷款-利息 Consignment loan - interest qGMM3a)Q
委托贷款-减值准备 Consignment loan - provision MWf ]U
固定资产-房屋建筑物 Fixed assets - Buildings j0J}d _
固定资产-机器设备 Fixed assets - Plant and machinery &pwSd
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _3$@s{k-TI
固定资产-运输设备 Fixed assets - Automobiles \~xI#S@
累计折旧 Accumulated depreciation 8Ml&lfn_8
固定资产减值准备 Impairment of fixed assets 4GJ1P2
工程物资-专用材料 Project material - specific materials Li ,B,
工程物资-专用设备 Project material - specific equipment zx^]3}
工程物资-预付大型设备款 Project material - prepaid for equipment RAR0LKGX
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production uY0V!W
在建工程 Construction in progress {9TWPB/>
在建工程减值准备 Impairment of construction in progress QFoZv+|
固定资产清理 Disposal of fixed assets
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无形资产-专利权 Intangible assets - patent 8?] :>
无形资产-非专利技术 Intangible assets - industrial property and know-how 3_=~7B)
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无形资产-商标权 Intangible assets - trademark rights f uojf+i
无形资产-土地使用权 Intangible assets - land use rights 8D]:>[|E
无形资产-商誉 Intangible assets - goodwill
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无形资产减值准备 Impairment of intangible assets 8xhXS1
长期待摊费用 Deferred assets R_h(Z{d
未确认融资费用 Unrecognized finance fees k
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其他长期资产 Other long term assets 5@c,iU-L
递延税款借项 Deferred assets debits P8NKpO\
应付票据 Notes payable PK1j$&F
应付帐款 Trade creditors a?' 3
预收帐款 Adanvances from customers ZWMX!>o<
代销商品款 Consignment-in payables /uI/8>p(
其他应交款 Other payable to government Wu)ATs}
其他应付款 Other creditors AIsM:sV]
应付股利 Proposed dividends 1!/+~J[
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待转资产价值 Donated assets 7=XQgbY/
预计负债 Accrued liabilities ^)N[x''a
应付短期债券 Short-term debentures payable )6)|PzMQ'
其他流动负债 Other current liabilities lEi,duS)
预提费用 Accrued expenses O<4i)Lx2
应付工资 Payroll payable UCYhaD@sP
应付福利费 Welfare payable mFa
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短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit YVVX7hB
短期借款-担保借款 Bank loans - Short term - guaranteed [i[G" %Q
一年内到期长期借款 Long term loans due within one year Y0BvN`E
一年内到期长期应付款 Long term payable due within one year c5P52_@
长期借款 Bank loans - Long term 'R*gSqx~
应付债券-债券面值 Bond payable - Par value =f@O~nGm
应付债券-债券溢价 Bond payable - Excess ?97MW a
应付债券-债券折价 Bond payable - Discount ~l!(I-'?g
应付债券-应计利息 Bond payable - Accrued interest L*tXy>&b.
长期应付款 Long term payable Orh5d7+S
专项应付款 Specific payable ]6OrL
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其他长期负债 Other long term liabilities |Ix6D
应交税金-所得税 Tax payable - income tax ^
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应交税金-增值税 Tax payable - VAT :w_F<2d0
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应交税金-营业税 Tax payable - business tax Ga f/0/|
应交税金-消费税 Tax payable - consumable tax yP0P-8
应交税金-其他 Tax payable - others cNC\w%
递延税款贷项 Deferred taxation credit 2a.NWJS
股本 Share capital wI>JOV7
已归还投资 Investment returned J'9&dt
利润分配-其他转入 Profit appropriation - other transfer in 4W9!_:j(j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qq-&z6;$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xy
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利润分配-提取储备基金 Profit appropriation - reserve fund C
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund > 0 !J]gK
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =\4w" /Y
利润分配-利润归还投资 Profit appropriation - return investment by profit dQM# -t4*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }=
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?f']*pD8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z+" :,#
期初未分配利润 Retained earnings, beginning of the year W/oRt<:E
资本公积-股本溢价 Capital surplus - share premium ?y<n^`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _WK+BxH
资本公积-接受现金捐赠 Capital surplus - cash donation 2DQ'h}BI
资本公积-股权投资准备 Capital surplus - investment reserve ORQGay
资本公积-拨款转入 Capital surplus - subsidiary ! qrF=a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R'dF<&Kj|
资本公积-其他 Capital surplus - others SNvK8,"g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?]fBds=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -Qnnzp$]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QX%m4K/a
盈余公积-储备基金 Surplus reserve - reserve fund qjR;c&
q R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I-/PzL<W P
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :#TJ-l:#
主营业务收入 Sales >[|:cz
主营业务成本 Cost of sales 74gU4T
主营业务税金及附加 Sales tax "]c:V4S#`A
营业费用 Operating expenses *XH?|SV
管理费用 General and administrative expenses EVO5+
财务费用 Financial expenses ""pJO 6bI
投资收益 Investment income aS~k.^N
其他业务收入 Other operating income pMt]wyKr
营业外收入 Non-operating income um,/^2A
补贴收入 Subsidy income @1n0<V/
其他业务支出 Other operating expenses Jq6p5jr"
营业外支出 Non-operating expenses 9}}D -&Mc
所得税 Income tax f~Kl
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