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 。 rER~P
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现金 Cash in hand cj$,ob&DX
银行存款 Cash in bank }R`8h&J
其他货币资金-外埠存款Other monetary assets - cash in other cities b cC\
其他货币资金-银行本票 Other monetary assets - cashier‘s check II.<S C
其他货币资金-银行汇票 Other monetary assets - bank draft <$"7~i/X
其他货币资金-信用卡 Other monetary assets - credit cards H"2 U)HJl
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 4qqF v?O[r
其他货币资金-存出投资款 Other monetary assets - cash for investment ^bF}_CSE
短期投资-股票投资 Investments - Short term - stocks \z2vV+f
短期投资-债券投资 Investments - Short term - bonds 0
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短期投资-基金投资 Investments - Short term - funds 613/K`o
短期投资-其他投资 Investments - Short term - others ILNE 4n
短期投资跌价准备 Provision for short-term investment "EJ\]S]$X
长期股权投资-股票投资 Long term equity investment - stocks b OW}"
长期股权投资-其他股权投资 Long term equity investment - others l>A\V)
长期债券投资-债券投资 Long term securities investemnt - bonds g;$E1U=R-E
长期债券投资-其他债权投资 Long term securities investment - others [vE$R@TZ0!
长期投资减值准备 Provision for long-term investment Xfj)gPt}
应收票据 Notes receivable G=vN;e_$_b
应收股利 Dividends receivable 5r'=O2AZX
应收利息 Interest receivable #N; $
应收帐款 Trade debtors .=?Sz*3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Vz%"9`r
预付帐款 Prepayment 1oB$MQoc
应收补贴款 Allowance receivable )8
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其他应收款 Other debtors |d5ggf.w
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors !&Z*yH
其他流动资产 Other current assets 7TP$
物资采购 Purchase OdO{xG G@
原材料 Raw materials ty':`)
包装物 Packing materials X>2?
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低值易耗品 Low value consumbles "K8nxnq
材料成本差异 Material cost difference X88F>1}
自制半成品 Self-manufactured goods 2K
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库存商品 Finished goods \{kHS
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商品进销差价 Difference between purchase & sales of commodities C2NzP & FD
委托加工物资 Consigned processiong material g .3f2w
委托代销商品 Consignment-out XnD0eua#
受托代销商品 Consignment-in 6tX.(/+L
分期收款发出商品 Goods on instalment sales '=$T
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存货跌价准备 Provision for obsolete stocks 6!@0VI&P
待摊费用 Prepaid expenses GM:,CJ?
待处理流动资产损益 Unsettled G/L on current assets }Bd_:#.mw
待处理固定资产损益 Unsettled G/L on fixed assets `Rrr>vj
委托贷款-本金 Consignment loan - principle D4d]3|/T
委托贷款-利息 Consignment loan - interest ;.\g-`jb
委托贷款-减值准备 Consignment loan - provision OthG7+eF
固定资产-房屋建筑物 Fixed assets - Buildings 0xv\D0
固定资产-机器设备 Fixed assets - Plant and machinery .hxin[Y
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures D^N[=q99&e
固定资产-运输设备 Fixed assets - Automobiles 8:~b
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累计折旧 Accumulated depreciation fTTm$,f5N
固定资产减值准备 Impairment of fixed assets vXc!Zg~
工程物资-专用材料 Project material - specific materials FZeP<Ban
工程物资-专用设备 Project material - specific equipment 9wzwY[{
工程物资-预付大型设备款 Project material - prepaid for equipment qZ#!CPHS
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }lH;[+u3
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress ZH% we
固定资产清理 Disposal of fixed assets Dp^95V@
无形资产-专利权 Intangible assets - patent {Wh BoD
无形资产-非专利技术 Intangible assets - industrial property and know-how Rb?~ Rs\
无形资产-商标权 Intangible assets - trademark rights B+|IZoR
无形资产-土地使用权 Intangible assets - land use rights f]c<9Q>*
无形资产-商誉 Intangible assets - goodwill 9g96 d-
无形资产减值准备 Impairment of intangible assets R \ia6
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees A^8x1ydZ
其他长期资产 Other long term assets Bf/|{@
递延税款借项 Deferred assets debits u9BjgK(M
应付票据 Notes payable ;
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应付帐款 Trade creditors 3<+z46`?
预收帐款 Adanvances from customers D]jkR} t
代销商品款 Consignment-in payables # 9V'';:
其他应交款 Other payable to government rJX\6{V!_
其他应付款 Other creditors Xt\Dy
应付股利 Proposed dividends /Ad6+cY
待转资产价值 Donated assets JfSdUWxT
预计负债 Accrued liabilities W|0My0y
应付短期债券 Short-term debentures payable ,^HS`!s[ E
其他流动负债 Other current liabilities ghX:"vV{n
预提费用 Accrued expenses vABXXB
应付工资 Payroll payable zqY)dk
应付福利费 Welfare payable 4Q$!c{Y
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短期借款-抵押借款 Bank loans - Short term - pledged } +1'{B"I
短期借款-信用借款 Bank loans - Short term - credit =88t*dH(,"
短期借款-担保借款 Bank loans - Short term - guaranteed |J\,F.{'
一年内到期长期借款 Long term loans due within one year @\!ww/QT
一年内到期长期应付款 Long term payable due within one year RU7!U mf
长期借款 Bank loans - Long term !n:uiwh
应付债券-债券面值 Bond payable - Par value jK e.gA
应付债券-债券溢价 Bond payable - Excess }{A?PHV5
应付债券-债券折价 Bond payable - Discount Wy8,<
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应付债券-应计利息 Bond payable - Accrued interest Q4=|@|U0
长期应付款 Long term payable YlrB@mE0n$
专项应付款 Specific payable 2p+C%"n>
其他长期负债 Other long term liabilities D@:"f?K>
应交税金-所得税 Tax payable - income tax zPHy2H$28
应交税金-增值税 Tax payable - VAT MJA~jjy4
应交税金-营业税 Tax payable - business tax >GmN~"iJ
应交税金-消费税 Tax payable - consumable tax t GC2
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应交税金-其他 Tax payable - others ldYeX+J
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递延税款贷项 Deferred taxation credit wW^Zb
股本 Share capital YQ+^
已归还投资 Investment returned YroNpu]s
利润分配-其他转入 Profit appropriation - other transfer in Y|:YrZSC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9N^+IZ@l
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BD4`eiu"
利润分配-提取储备基金 Profit appropriation - reserve fund V!W1fb7V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qv$!\ T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cFDxjX?~
利润分配-利润归还投资 Profit appropriation - return investment by profit z|Ap\[GS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <>n9
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oE6|Zw
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bb}?h]a
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares KI`11lJW~
期初未分配利润 Retained earnings, beginning of the year >IBTBh_ka
资本公积-股本溢价 Capital surplus - share premium Ww=O=c5uOu
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "Tv:*L5
资本公积-接受现金捐赠 Capital surplus - cash donation }I]W'<jY
资本公积-股权投资准备 Capital surplus - investment reserve `Klrr
资本公积-拨款转入 Capital surplus - subsidiary .>wFztK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Vha'e3o!
资本公积-其他 Capital surplus - others 5N1}Ns
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve obj!I7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aiJ
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )@_ugW-j
盈余公积-储备基金 Surplus reserve - reserve fund xG8`'SNY
盈余公积-企业发展基金 Surplus reserve - enterprise development fund HS7_MGU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6{8/P'@/Zz
主营业务收入 Sales x~z_,':
主营业务成本 Cost of sales DRp&IP<
主营业务税金及附加 Sales tax 7=vYO|a/4
营业费用 Operating expenses |Q5+l.%
管理费用 General and administrative expenses WcU@~05b
财务费用 Financial expenses E23w *']
投资收益 Investment income SOs,)
其他业务收入 Other operating income /K@$#x_{
营业外收入 Non-operating income 3}j1RYtz
补贴收入 Subsidy income
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其他业务支出 Other operating expenses 06jMj26!
营业外支出 Non-operating expenses &wb9_?ir-
所得税 Income tax a*s\Em7f
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