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 。 !3?~#e{_
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现金 Cash in hand b\M b*o
银行存款 Cash in bank HYFN?~G
其他货币资金-外埠存款Other monetary assets - cash in other cities #rq?
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其他货币资金-银行本票 Other monetary assets - cashier‘s check ,N;v~D$Y
其他货币资金-银行汇票 Other monetary assets - bank draft U_}hfLILi
其他货币资金-信用卡 Other monetary assets - credit cards T8mY#^sW_
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7A[Ogro
其他货币资金-存出投资款 Other monetary assets - cash for investment *sAOpf@M
短期投资-股票投资 Investments - Short term - stocks mCG;[4gM
短期投资-债券投资 Investments - Short term - bonds t}c v2S
短期投资-基金投资 Investments - Short term - funds 1::LN(`<
短期投资-其他投资 Investments - Short term - others VB's
短期投资跌价准备 Provision for short-term investment l"?]BC~
长期股权投资-股票投资 Long term equity investment - stocks ,aYU$~o#
长期股权投资-其他股权投资 Long term equity investment - others Q.>/*8R;
长期债券投资-债券投资 Long term securities investemnt - bonds tUrNp~ve,
长期债券投资-其他债权投资 Long term securities investment - others A
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长期投资减值准备 Provision for long-term investment P_mi)@
应收票据 Notes receivable @7]
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应收股利 Dividends receivable >Ban?3{
应收利息 Interest receivable W`5a:"Vg
应收帐款 Trade debtors lnjL7x
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors DUQ9AT#3
预付帐款 Prepayment uh1S
7!^
应收补贴款 Allowance receivable 2\,e
其他应收款 Other debtors b<8q 92F
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors $oc9
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其他流动资产 Other current assets "C& J wm?
物资采购 Purchase "s>
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原材料 Raw materials !b'IfDp[-!
包装物 Packing materials ^YqbjL
低值易耗品 Low value consumbles uGM>C"
材料成本差异 Material cost difference +{'lZa
自制半成品 Self-manufactured goods @N]5&4NL
库存商品 Finished goods :K:f^o]s
商品进销差价 Difference between purchase & sales of commodities a\>+=mua
委托加工物资 Consigned processiong material ` -yhl3si
委托代销商品 Consignment-out hO%Y{Gg
受托代销商品 Consignment-in i5Eeg`NMl
分期收款发出商品 Goods on instalment sales # UjEY9"M
存货跌价准备 Provision for obsolete stocks \y@ eBW
待摊费用 Prepaid expenses htQ;m)>J:
待处理流动资产损益 Unsettled G/L on current assets 7
s7}?l9
待处理固定资产损益 Unsettled G/L on fixed assets TdNsyr}JG
委托贷款-本金 Consignment loan - principle 0}6QO
委托贷款-利息 Consignment loan - interest j_(?=7Y3g
委托贷款-减值准备 Consignment loan - provision *-{Omqw
固定资产-房屋建筑物 Fixed assets - Buildings 4S
qvhz
固定资产-机器设备 Fixed assets - Plant and machinery $m{{,&}k
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures sN;(/O
固定资产-运输设备 Fixed assets - Automobiles IC\E,m
累计折旧 Accumulated depreciation 2NyUmJ42
固定资产减值准备 Impairment of fixed assets ?-4OfGN
工程物资-专用材料 Project material - specific materials PVZEB
工程物资-专用设备 Project material - specific equipment _dJp
3D
工程物资-预付大型设备款 Project material - prepaid for equipment _d/GdeLs
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production )Kxs@F
在建工程 Construction in progress ,!jR:nApE
在建工程减值准备 Impairment of construction in progress [2 =^C=52
固定资产清理 Disposal of fixed assets =z+-l5Gu"
无形资产-专利权 Intangible assets - patent ,zc"udpKF
无形资产-非专利技术 Intangible assets - industrial property and know-how 4(m/D>6:
无形资产-商标权 Intangible assets - trademark rights y Y'gx|\
无形资产-土地使用权 Intangible assets - land use rights $#F;
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无形资产-商誉 Intangible assets - goodwill
o.p+j
无形资产减值准备 Impairment of intangible assets t;h+Cf4
长期待摊费用 Deferred assets FpwlV}:
未确认融资费用 Unrecognized finance fees o-L|"3P
其他长期资产 Other long term assets 1hF2eNh
递延税款借项 Deferred assets debits WW)_Wh
应付票据 Notes payable MacL3f
应付帐款 Trade creditors ;|Y2r^c
预收帐款 Adanvances from customers 6'S5sR
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代销商品款 Consignment-in payables E=$7ieW
其他应交款 Other payable to government J11dqj
其他应付款 Other creditors TXA. 6e
应付股利 Proposed dividends }]uB?
+c
待转资产价值 Donated assets =c
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预计负债 Accrued liabilities Sr4dY`V*:z
应付短期债券 Short-term debentures payable '2;
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其他流动负债 Other current liabilities P9 W<gIO
预提费用 Accrued expenses Sn;/;^@(\
应付工资 Payroll payable $_4oN(WSz
应付福利费 Welfare payable a.5zdoH_
短期借款-抵押借款 Bank loans - Short term - pledged Uh<H*o6e 9
短期借款-信用借款 Bank loans - Short term - credit nC-c8y
短期借款-担保借款 Bank loans - Short term - guaranteed x0}<n99qE
一年内到期长期借款 Long term loans due within one year :_W0Af09
一年内到期长期应付款 Long term payable due within one year <|mE9u
长期借款 Bank loans - Long term 5JJg"yuY"
应付债券-债券面值 Bond payable - Par value ]9bh+
应付债券-债券溢价 Bond payable - Excess " 8~f
应付债券-债券折价 Bond payable - Discount ;mCGh~?G
应付债券-应计利息 Bond payable - Accrued interest gt].rwo"
长期应付款 Long term payable pZni,<Q
专项应付款 Specific payable Dx9$H++6$X
其他长期负债 Other long term liabilities 'XC&BWJ
应交税金-所得税 Tax payable - income tax S-H-tFy\\
应交税金-增值税 Tax payable - VAT ]w1BJZa36
应交税金-营业税 Tax payable - business tax `kaR@t
应交税金-消费税 Tax payable - consumable tax U'f$YVc
应交税金-其他 Tax payable - others g_-?h&W
递延税款贷项 Deferred taxation credit HYa$EE2
股本 Share capital
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已归还投资 Investment returned Z&?+&q
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利润分配-其他转入 Profit appropriation - other transfer in F[Guy7?O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -oaG|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vV$hGS(f~
利润分配-提取储备基金 Profit appropriation - reserve fund H| eD/6K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?=pZmvQg
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -Z[R S{#+T
利润分配-利润归还投资 Profit appropriation - return investment by profit iA1;k*)q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X#f+m) S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mmpr]cT@'k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B.C H9M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,?7xb]h
期初未分配利润 Retained earnings, beginning of the year lE
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资本公积-股本溢价 Capital surplus - share premium 8Izn'>"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \E ? iw.}
资本公积-接受现金捐赠 Capital surplus - cash donation ,6%hu|Y*
资本公积-股权投资准备 Capital surplus - investment reserve {GG~E54&B
资本公积-拨款转入 Capital surplus - subsidiary Lk8W&|;0|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2Be ?5+
资本公积-其他 Capital surplus - others i_jax)m%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Nv*E .|G
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?-RoqF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~|0F?~eR7
盈余公积-储备基金 Surplus reserve - reserve fund )Yy#`t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h1G*y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment TCEXa?,L
主营业务收入 Sales /I`bh
主营业务成本 Cost of sales D=q;+,Pc
主营业务税金及附加 Sales tax oZ\qT0*eb
营业费用 Operating expenses T?p`Y| gl
管理费用 General and administrative expenses &?5{z\;1"
财务费用 Financial expenses K@$L~G
投资收益 Investment income GWA!Ab'<U
其他业务收入 Other operating income 6|"!sW`%N
营业外收入 Non-operating income :+?W
补贴收入 Subsidy income Gn2
bZ%l
其他业务支出 Other operating expenses I[cV"BDa
营业外支出 Non-operating expenses 7/U<\(V!g
所得税 Income tax JtrDZ;^@
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