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 。 z/eU^2V
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现金 Cash in hand .d#
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银行存款 Cash in bank C }h<ldlY
其他货币资金-外埠存款Other monetary assets - cash in other cities tj"v0u?zW
其他货币资金-银行本票 Other monetary assets - cashier‘s check c~^]jqid]
其他货币资金-银行汇票 Other monetary assets - bank draft bMK#^ZoH
其他货币资金-信用卡 Other monetary assets - credit cards Lyf? V(S
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 6k@% +<1
其他货币资金-存出投资款 Other monetary assets - cash for investment eI/\I:G{f
短期投资-股票投资 Investments - Short term - stocks oP|pOs\$p
短期投资-债券投资 Investments - Short term - bonds eB(S+p?
短期投资-基金投资 Investments - Short term - funds jza}-=&+e
短期投资-其他投资 Investments - Short term - others Pv{,aV\I}
短期投资跌价准备 Provision for short-term investment 'y+bx?3Z
长期股权投资-股票投资 Long term equity investment - stocks 1A`?y&
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长期股权投资-其他股权投资 Long term equity investment - others Qq;m"M /
长期债券投资-债券投资 Long term securities investemnt - bonds O5G<O(,\
长期债券投资-其他债权投资 Long term securities investment - others i#M a-0#
长期投资减值准备 Provision for long-term investment :o.x=c B
应收票据 Notes receivable B>p0FQ.
应收股利 Dividends receivable @MlU!oR&
应收利息 Interest receivable t]u(jX)
应收帐款 Trade debtors RAv RNd
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f}9PEpa,Z
预付帐款 Prepayment =}%#$
应收补贴款 Allowance receivable Y1Gg (z
其他应收款 Other debtors .qb_/#Bas
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors <QkN}+B=
其他流动资产 Other current assets 2d>d(^
物资采购 Purchase )L(d$N=Bd
原材料 Raw materials !F7EAQn{(
包装物 Packing materials Q[ 9rA
低值易耗品 Low value consumbles Vav+$l|j@
材料成本差异 Material cost difference {g!exbVf
自制半成品 Self-manufactured goods Il&"=LooZ
库存商品 Finished goods 7&RJDa:a7T
商品进销差价 Difference between purchase & sales of commodities [MQJ71(3
委托加工物资 Consigned processiong material >arO$|W
委托代销商品 Consignment-out r0?hX
受托代销商品 Consignment-in [A%e6
分期收款发出商品 Goods on instalment sales sjkKaid
存货跌价准备 Provision for obsolete stocks Vhbj.eX.)
待摊费用 Prepaid expenses E-tNB{r@
待处理流动资产损益 Unsettled G/L on current assets :,}:c%-^"
待处理固定资产损益 Unsettled G/L on fixed assets yqVaA 'w5
委托贷款-本金 Consignment loan - principle Zjp5\+hHV
委托贷款-利息 Consignment loan - interest rmg";(I
委托贷款-减值准备 Consignment loan - provision p^zEfLTU
固定资产-房屋建筑物 Fixed assets - Buildings
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固定资产-机器设备 Fixed assets - Plant and machinery gGiV1jN_
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7QOC]:r
固定资产-运输设备 Fixed assets - Automobiles ?%za:{
累计折旧 Accumulated depreciation Xb+if
固定资产减值准备 Impairment of fixed assets 8@LykJbP
工程物资-专用材料 Project material - specific materials Nz>E#.++
工程物资-专用设备 Project material - specific equipment 8O.:3%D~
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工程物资-预付大型设备款 Project material - prepaid for equipment [y=$2
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;FgEE%
在建工程 Construction in progress (;Q <@PZg
在建工程减值准备 Impairment of construction in progress m)[wZP*e
固定资产清理 Disposal of fixed assets QkCoW[sn
无形资产-专利权 Intangible assets - patent /m{?o
无形资产-非专利技术 Intangible assets - industrial property and know-how a9@l8{)RX
无形资产-商标权 Intangible assets - trademark rights Xv5Ev@T
无形资产-土地使用权 Intangible assets - land use rights /4-eoTxy
无形资产-商誉 Intangible assets - goodwill J\dhi{0
无形资产减值准备 Impairment of intangible assets : DX/r
长期待摊费用 Deferred assets A]SB c2
未确认融资费用 Unrecognized finance fees qLW-3W;WUH
其他长期资产 Other long term assets Dpp52UnTE
递延税款借项 Deferred assets debits 1O3<%T#LOZ
应付票据 Notes payable fssL'DD
应付帐款 Trade creditors ?j4,^K3
预收帐款 Adanvances from customers l&^[cR
代销商品款 Consignment-in payables C#?d=x
其他应交款 Other payable to government
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其他应付款 Other creditors ^%*{:0'
应付股利 Proposed dividends /hEGk~
待转资产价值 Donated assets Jn:GA@[I
预计负债 Accrued liabilities MTITIecw=
应付短期债券 Short-term debentures payable ://|f
其他流动负债 Other current liabilities ]kplb0`
预提费用 Accrued expenses ubC JZ"!
应付工资 Payroll payable CIik@O*
应付福利费 Welfare payable ~tj7zI6
短期借款-抵押借款 Bank loans - Short term - pledged O*n%2Mam
短期借款-信用借款 Bank loans - Short term - credit ;'18
短期借款-担保借款 Bank loans - Short term - guaranteed ?xTeio44
一年内到期长期借款 Long term loans due within one year f?<M3P
一年内到期长期应付款 Long term payable due within one year M"$RtS|h
长期借款 Bank loans - Long term OB
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应付债券-债券面值 Bond payable - Par value E~g}DKs_5
应付债券-债券溢价 Bond payable - Excess 2,e|,N"zN
应付债券-债券折价 Bond payable - Discount h9n<ped`A;
应付债券-应计利息 Bond payable - Accrued interest lSbM)gL
长期应付款 Long term payable /h.3<HI."*
专项应付款 Specific payable eg~^wi
其他长期负债 Other long term liabilities owY_cDzrH
应交税金-所得税 Tax payable - income tax o Jp_c
应交税金-增值税 Tax payable - VAT ?>\]%$5o
应交税金-营业税 Tax payable - business tax {FmFu$z+[
应交税金-消费税 Tax payable - consumable tax Z-p^3t'{
应交税金-其他 Tax payable - others cCbr-Z&
递延税款贷项 Deferred taxation credit 5~R{,]52
股本 Share capital 1]3bx N
已归还投资 Investment returned AA& dZjz
利润分配-其他转入 Profit appropriation - other transfer in /G{3p&9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve NCM{OAjS5U
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B)cb}.N:
利润分配-提取储备基金 Profit appropriation - reserve fund xY'YbHFz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2u;fT{(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Vq7
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利润分配-利润归还投资 Profit appropriation - return investment by profit W6/p-e5y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends oJu
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;WAu]C|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends np
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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 WI4_4
期初未分配利润 Retained earnings, beginning of the year Mc3h
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资本公积-股本溢价 Capital surplus - share premium Pk]9.e1_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,Y5 4(>>%
资本公积-接受现金捐赠 Capital surplus - cash donation yrYaKh
资本公积-股权投资准备 Capital surplus - investment reserve 9a Ps_|C
资本公积-拨款转入 Capital surplus - subsidiary fU~y481A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation k'q
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资本公积-其他 Capital surplus - others L#@$Mtc
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m)RxV@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \*"0wR;[K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hgr ,v"
盈余公积-储备基金 Surplus reserve - reserve fund U"kK]Stk<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund W2(=m!:U
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K:50?r_-6
主营业务收入 Sales s ;Nu2aOp7
主营业务成本 Cost of sales &ziB#(&:H
主营业务税金及附加 Sales tax h?tV>x/Fu
营业费用 Operating expenses B=/=U7T
管理费用 General and administrative expenses 5e8-?w%e
财务费用 Financial expenses `l0icfy
投资收益 Investment income +hhbp'%
其他业务收入 Other operating income 4i&!V9@:
营业外收入 Non-operating income um;U;%?Q
补贴收入 Subsidy income Z$K%@q,10+
其他业务支出 Other operating expenses oqo8{hrdHk
营业外支出 Non-operating expenses Cu<ojN- $
所得税 Income tax .@Sh,^ v
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