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 。 *J*zml3
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现金 Cash in hand 'Q^G6'(SaK
银行存款 Cash in bank +'{:zN5m
其他货币资金-外埠存款Other monetary assets - cash in other cities EX[l0]fj
其他货币资金-银行本票 Other monetary assets - cashier‘s check '6Rs0__
其他货币资金-银行汇票 Other monetary assets - bank draft l,~ N~?
其他货币资金-信用卡 Other monetary assets - credit cards )%-\hl]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit dNS9<8JX
其他货币资金-存出投资款 Other monetary assets - cash for investment F~11 _
短期投资-股票投资 Investments - Short term - stocks r' 97\|
短期投资-债券投资 Investments - Short term - bonds 1{Sx V
短期投资-基金投资 Investments - Short term - funds Bk@_]a
短期投资-其他投资 Investments - Short term - others }b\i
pA,~
短期投资跌价准备 Provision for short-term investment *o2_EqXL*
长期股权投资-股票投资 Long term equity investment - stocks 7ZR0M&pX
长期股权投资-其他股权投资 Long term equity investment - others {/,+_E/
长期债券投资-债券投资 Long term securities investemnt - bonds <#J<QYF&2
长期债券投资-其他债权投资 Long term securities investment - others 'h+4zvI"8
长期投资减值准备 Provision for long-term investment g
tSHy*3]
应收票据 Notes receivable k-t,y|N
应收股利 Dividends receivable
t}* qs
应收利息 Interest receivable )Uoe~\
应收帐款 Trade debtors 'p{Y{
$Q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors f/|a?n2\hm
预付帐款 Prepayment +LU ).
应收补贴款 Allowance receivable hyr5D9d
其他应收款 Other debtors UVvt&=+4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors +q>C}9s3
其他流动资产 Other current assets ^{:[^$f:l
物资采购 Purchase J>&dWKM3
原材料 Raw materials $4fjSSB~
包装物 Packing materials &nY2u-Q
低值易耗品 Low value consumbles RM/ s:
材料成本差异 Material cost difference .x9nWa
自制半成品 Self-manufactured goods )l/C_WEK
库存商品 Finished goods YP@?j
商品进销差价 Difference between purchase & sales of commodities PhaQ3%
委托加工物资 Consigned processiong material o2t@-dNi
委托代销商品 Consignment-out *?
orK o
受托代销商品 Consignment-in 4<!}4
分期收款发出商品 Goods on instalment sales 5juCeG+Z
存货跌价准备 Provision for obsolete stocks vzT6G/
待摊费用 Prepaid expenses A?<"^<A^
待处理流动资产损益 Unsettled G/L on current assets ;/]c^y
待处理固定资产损益 Unsettled G/L on fixed assets m'vOFP)'
委托贷款-本金 Consignment loan - principle pRyS8'
委托贷款-利息 Consignment loan - interest IcNI uv
委托贷款-减值准备 Consignment loan - provision Q-3J0=
固定资产-房屋建筑物 Fixed assets - Buildings YfYL?G
固定资产-机器设备 Fixed assets - Plant and machinery 3hpz.ISk
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :X'U`jE
固定资产-运输设备 Fixed assets - Automobiles [&k& $04_
累计折旧 Accumulated depreciation yW7S
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固定资产减值准备 Impairment of fixed assets 7H@Cy}a
工程物资-专用材料 Project material - specific materials N"Nd $4
工程物资-专用设备 Project material - specific equipment iH -x
工程物资-预付大型设备款 Project material - prepaid for equipment eWt>^]H~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production s(DaPhL6Qm
在建工程 Construction in progress M<me\s)
在建工程减值准备 Impairment of construction in progress 5=;I|l,
固定资产清理 Disposal of fixed assets f0s<Y
无形资产-专利权 Intangible assets - patent r E*u
无形资产-非专利技术 Intangible assets - industrial property and know-how X+G*Q}5
无形资产-商标权 Intangible assets - trademark rights 4pHPf<6
无形资产-土地使用权 Intangible assets - land use rights &-.eu
无形资产-商誉 Intangible assets - goodwill w6%CBE2
无形资产减值准备 Impairment of intangible assets >w2WyYJYH
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees 7D1`^,?
其他长期资产 Other long term assets (VF4]
递延税款借项 Deferred assets debits 7QRvl6cv
应付票据 Notes payable ?&bVe__
应付帐款 Trade creditors 70l;**"4
预收帐款 Adanvances from customers 7=[O6<+o
代销商品款 Consignment-in payables t7`Pw33#kY
其他应交款 Other payable to government pHbguoH,
其他应付款 Other creditors y8 u)Q
应付股利 Proposed dividends k*+ZLrT
待转资产价值 Donated assets LFry?HO,D
预计负债 Accrued liabilities F1]PYx$X
应付短期债券 Short-term debentures payable [T&y5"@
其他流动负债 Other current liabilities t
1'or
预提费用 Accrued expenses +_K;Pj]x
应付工资 Payroll payable L,ey3i7a\
应付福利费 Welfare payable Bwvc@(3v
短期借款-抵押借款 Bank loans - Short term - pledged W}i$f -K
短期借款-信用借款 Bank loans - Short term - credit a-A4xL.gm
短期借款-担保借款 Bank loans - Short term - guaranteed D&lXi~Z%.
一年内到期长期借款 Long term loans due within one year rMFf8D(Y
一年内到期长期应付款 Long term payable due within one year ]3cf}Au
长期借款 Bank loans - Long term KQI} 5
应付债券-债券面值 Bond payable - Par value ,oVBgCf
应付债券-债券溢价 Bond payable - Excess m l
\yc'
应付债券-债券折价 Bond payable - Discount g?Ty5~:lq
应付债券-应计利息 Bond payable - Accrued interest RJm8K,3#
长期应付款 Long term payable
"S} hcAL/
专项应付款 Specific payable !
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其他长期负债 Other long term liabilities {Ao^3vB
应交税金-所得税 Tax payable - income tax u>Kvub
应交税金-增值税 Tax payable - VAT p%qL0
应交税金-营业税 Tax payable - business tax tQ<2K*3]
应交税金-消费税 Tax payable - consumable tax hLA
=7
应交税金-其他 Tax payable - others m9i%U
递延税款贷项 Deferred taxation credit ]=$ay0HC
股本 Share capital CUM~*
已归还投资 Investment returned
Y2$`o4*3
利润分配-其他转入 Profit appropriation - other transfer in qMj
e,Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~_\2\6%1^n
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QU;C*}0Zl
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dfd%A"
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P+l^Ep8P
利润分配-利润归还投资 Profit appropriation - return investment by profit G#M]\)f%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ss/="jC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eWs^[^c.<
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f
}e7g d]M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x1ex}_\
期初未分配利润 Retained earnings, beginning of the year im\Ws./
资本公积-股本溢价 Capital surplus - share premium q.tL'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?2/M W27w
资本公积-接受现金捐赠 Capital surplus - cash donation ]8z6gDp
资本公积-股权投资准备 Capital surplus - investment reserve U9OF0=g
资本公积-拨款转入 Capital surplus - subsidiary AH,F[vS
资本公积-外币资本折算差额 Capital surplus - foreign currency translation spDRQ_qq
资本公积-其他 Capital surplus - others RH 0a\RC!G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bhT]zsBK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7q1l9:VYE
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $h
f\ #'J
盈余公积-储备基金 Surplus reserve - reserve fund bHG>SW\]`?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'hWRwP|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment jC7XdYp
主营业务收入 Sales ^(B*AE.
主营业务成本 Cost of sales 0`=?ig
_
主营业务税金及附加 Sales tax 8# AX
K{
营业费用 Operating expenses L zy|<:K+$
管理费用 General and administrative expenses
8eLL
财务费用 Financial expenses >,1LBM|0u
投资收益 Investment income Q:=/d$*xd
其他业务收入 Other operating income <C xet~x
营业外收入 Non-operating income hidweg*7
补贴收入 Subsidy income 'D{abm0
其他业务支出 Other operating expenses Un+Jz
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营业外支出 Non-operating expenses 4 ETVyK|
所得税 Income tax hQeZI+
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