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 。 n;k
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现金 Cash in hand W |+&K0M
银行存款 Cash in bank }TU2o3Q
其他货币资金-外埠存款Other monetary assets - cash in other cities dfs1BV'
其他货币资金-银行本票 Other monetary assets - cashier‘s check BF
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其他货币资金-银行汇票 Other monetary assets - bank draft h|ja67VG
其他货币资金-信用卡 Other monetary assets - credit cards Q]
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit jxnb<!|?H@
其他货币资金-存出投资款 Other monetary assets - cash for investment = %wBC;
短期投资-股票投资 Investments - Short term - stocks B9oB5E
短期投资-债券投资 Investments - Short term - bonds >|JMvbje
短期投资-基金投资 Investments - Short term - funds ;o.,vQF*
短期投资-其他投资 Investments - Short term - others 4<U6jB5
短期投资跌价准备 Provision for short-term investment PAu/iqCH
长期股权投资-股票投资 Long term equity investment - stocks eb<'
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长期股权投资-其他股权投资 Long term equity investment - others s$VLVT*6
长期债券投资-债券投资 Long term securities investemnt - bonds 4'XCO+i#
长期债券投资-其他债权投资 Long term securities investment - others 2^&5D,}0
长期投资减值准备 Provision for long-term investment Yq:TWeZD
应收票据 Notes receivable M:w]g` LKl
应收股利 Dividends receivable k)JwCt.%
应收利息 Interest receivable ;sd] IZ$#
应收帐款 Trade debtors NjSjE_S2B8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors O9F#gO|!
预付帐款 Prepayment PSa"u5 O
应收补贴款 Allowance receivable b!g8NG
其他应收款 Other debtors r'u[>uY
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 9R4q^tGR\
其他流动资产 Other current assets a4N8zDS
物资采购 Purchase FBrJVaF
原材料 Raw materials &qZ:"k
包装物 Packing materials U&y?3
低值易耗品 Low value consumbles HO;,Ya^l
材料成本差异 Material cost difference kk3G~o+
自制半成品 Self-manufactured goods ,y/N^^\
库存商品 Finished goods U6oab9C?k
商品进销差价 Difference between purchase & sales of commodities |C;*GeyS;J
委托加工物资 Consigned processiong material ,T7(!)dR
委托代销商品 Consignment-out ~kPZh1n`
受托代销商品 Consignment-in GK:pt8=
分期收款发出商品 Goods on instalment sales 3(La)|k
存货跌价准备 Provision for obsolete stocks on0>_-n)
待摊费用 Prepaid expenses 7 *HBb-
待处理流动资产损益 Unsettled G/L on current assets :@+@vM;gh
待处理固定资产损益 Unsettled G/L on fixed assets Q?W}]RW
委托贷款-本金 Consignment loan - principle uJ/&!q<3
委托贷款-利息 Consignment loan - interest +)TOcxF%
委托贷款-减值准备 Consignment loan - provision 1(WNrVm;
固定资产-房屋建筑物 Fixed assets - Buildings X3
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固定资产-机器设备 Fixed assets - Plant and machinery R8R,!3 N
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures kM/;R)3t4/
固定资产-运输设备 Fixed assets - Automobiles 6o]X.plr
累计折旧 Accumulated depreciation ,]-A~ ^|
固定资产减值准备 Impairment of fixed assets GG[$-
工程物资-专用材料 Project material - specific materials rfxLCiV
工程物资-专用设备 Project material - specific equipment -AU!c^-o
工程物资-预付大型设备款 Project material - prepaid for equipment JZB@K6 ~dO
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /h73'"SpDy
在建工程 Construction in progress L<TL6
在建工程减值准备 Impairment of construction in progress &(HI
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固定资产清理 Disposal of fixed assets Fs)m;C
无形资产-专利权 Intangible assets - patent ;yg
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无形资产-非专利技术 Intangible assets - industrial property and know-how {V~Gr
无形资产-商标权 Intangible assets - trademark rights UI.>BZ6}
无形资产-土地使用权 Intangible assets - land use rights 4';(\42
无形资产-商誉 Intangible assets - goodwill C8.MoFfhe
无形资产减值准备 Impairment of intangible assets _D?`'zN
长期待摊费用 Deferred assets G=%SMl>[
未确认融资费用 Unrecognized finance fees 9dD;Z$x&Xk
其他长期资产 Other long term assets Se
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递延税款借项 Deferred assets debits Smlf9h
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应付票据 Notes payable "+:IA|1wD
应付帐款 Trade creditors au 5qbP
预收帐款 Adanvances from customers w"K;e (S
代销商品款 Consignment-in payables @^kt[$X;
其他应交款 Other payable to government . 'rC'FT
其他应付款 Other creditors @.h|T)Z
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应付股利 Proposed dividends q%A.)1<'_
待转资产价值 Donated assets VCUEzR0
预计负债 Accrued liabilities \4|o5, +(@
应付短期债券 Short-term debentures payable kI>PaZ`i)
其他流动负债 Other current liabilities |v%xOl
预提费用 Accrued expenses >
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应付工资 Payroll payable rfS kQT
应付福利费 Welfare payable =HkB>w)h
短期借款-抵押借款 Bank loans - Short term - pledged $'>h7].
短期借款-信用借款 Bank loans - Short term - credit E<XrXxS1O
短期借款-担保借款 Bank loans - Short term - guaranteed @fxDe[J:
一年内到期长期借款 Long term loans due within one year Z>zW83a
一年内到期长期应付款 Long term payable due within one year J 4OgV?
长期借款 Bank loans - Long term 1#<KZN =$
应付债券-债券面值 Bond payable - Par value t!,GI&
应付债券-债券溢价 Bond payable - Excess .IJgkP)!]
应付债券-债券折价 Bond payable - Discount u$?t |Ll
应付债券-应计利息 Bond payable - Accrued interest G(1y_t
长期应付款 Long term payable B#U:6Ty
专项应付款 Specific payable J#^oUq
其他长期负债 Other long term liabilities ]#VNZ#("
应交税金-所得税 Tax payable - income tax NYcF]K}[
应交税金-增值税 Tax payable - VAT Ho; bgva
应交税金-营业税 Tax payable - business tax E|fQbkfw
应交税金-消费税 Tax payable - consumable tax 9xm' 0 '
应交税金-其他 Tax payable - others L4L[@tMPmY
递延税款贷项 Deferred taxation credit V;#bcr=Z<J
股本 Share capital <..|:0Q&~
已归还投资 Investment returned c={bunnz#
利润分配-其他转入 Profit appropriation - other transfer in ^|1)6P}6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve zn@yt%PCV
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #n8jn#
利润分配-提取储备基金 Profit appropriation - reserve fund APA:K9jD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L'?0*t
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c _v;"Q Z
利润分配-利润归还投资 Profit appropriation - return investment by profit b];p/V#
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends B:Xmc,|,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,[{)4J$MV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (NBq!;_2,x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3'zm)SXJ
期初未分配利润 Retained earnings, beginning of the year T1Q c?5K^
资本公积-股本溢价 Capital surplus - share premium xi
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7FiQTS B:
资本公积-接受现金捐赠 Capital surplus - cash donation 3M[b)At V.
资本公积-股权投资准备 Capital surplus - investment reserve E{Ux|r
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资本公积-拨款转入 Capital surplus - subsidiary q g+bh
资本公积-外币资本折算差额 Capital surplus - foreign currency translation igD,|YSK`z
资本公积-其他 Capital surplus - others ,y57tY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f2"1^M
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VTt{0 ~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )Q%hd |R
盈余公积-储备基金 Surplus reserve - reserve fund 71# ipZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n(MVm-H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i;XkH4E:)
主营业务收入 Sales U<*8KiI
主营业务成本 Cost of sales 0cwb^ffN
主营业务税金及附加 Sales tax #&cNR_"w
营业费用 Operating expenses D^5bzZk
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管理费用 General and administrative expenses `IQ76Xl
财务费用 Financial expenses NJ;D Qv
投资收益 Investment income +W6QtB6
其他业务收入 Other operating income ][y~(&=T
营业外收入 Non-operating income oe8sixZ[
补贴收入 Subsidy income
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其他业务支出 Other operating expenses tJQFhY
营业外支出 Non-operating expenses 0;kp`hB
所得税 Income tax n!B*n(;!u
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