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 。 l9Pu&M?5
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现金 Cash in hand l%PnB
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银行存款 Cash in bank *8-p7,D
其他货币资金-外埠存款Other monetary assets - cash in other cities -Enbcz(B
其他货币资金-银行本票 Other monetary assets - cashier‘s check ,y.3
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其他货币资金-银行汇票 Other monetary assets - bank draft w%u5<
其他货币资金-信用卡 Other monetary assets - credit cards -1m vhR~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit # #>a&,
其他货币资金-存出投资款 Other monetary assets - cash for investment [=~!w_
短期投资-股票投资 Investments - Short term - stocks !R{em4 8D
短期投资-债券投资 Investments - Short term - bonds }su6izx
短期投资-基金投资 Investments - Short term - funds 9[{sEg=C$e
短期投资-其他投资 Investments - Short term - others dq1TRFu
短期投资跌价准备 Provision for short-term investment 6/7F">@j
长期股权投资-股票投资 Long term equity investment - stocks VM;g+RRq
长期股权投资-其他股权投资 Long term equity investment - others |[WL2<
长期债券投资-债券投资 Long term securities investemnt - bonds &;U|7l~vl
长期债券投资-其他债权投资 Long term securities investment - others J|?[.h7tO
长期投资减值准备 Provision for long-term investment IUawdB5CB
应收票据 Notes receivable $jcz?vH
应收股利 Dividends receivable BhkAQEsWTQ
应收利息 Interest receivable )@$
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应收帐款 Trade debtors 9:\A7 =
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 88YC0!Ni
预付帐款 Prepayment I~k=3,7<
应收补贴款 Allowance receivable ULu O0\W
其他应收款 Other debtors D;C5,rNt
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors am(#Fa
其他流动资产 Other current assets Hn^sW
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物资采购 Purchase X|)Il8
原材料 Raw materials \7DCwu[0M
包装物 Packing materials y4r2}8fi
低值易耗品 Low value consumbles [oJ& J>U'
材料成本差异 Material cost difference ?\d5;%YSr
自制半成品 Self-manufactured goods @?M;'xMbB
库存商品 Finished goods `&,_xUA
商品进销差价 Difference between purchase & sales of commodities `\e'K56W6
委托加工物资 Consigned processiong material _Q^y_f
委托代销商品 Consignment-out dcP88!#5-
受托代销商品 Consignment-in ]!-R<[b
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分期收款发出商品 Goods on instalment sales #:I^&~:
存货跌价准备 Provision for obsolete stocks c
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待摊费用 Prepaid expenses ZmP1C`>
待处理流动资产损益 Unsettled G/L on current assets $~ VcQ
待处理固定资产损益 Unsettled G/L on fixed assets ++gPv}:$X
委托贷款-本金 Consignment loan - principle L:^Y@[f
委托贷款-利息 Consignment loan - interest .W-=x,`hY4
委托贷款-减值准备 Consignment loan - provision #'KY`&Tw&
固定资产-房屋建筑物 Fixed assets - Buildings wRj~Qv~E
固定资产-机器设备 Fixed assets - Plant and machinery lXw;|dGF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
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固定资产-运输设备 Fixed assets - Automobiles !8Y3V/)NU
累计折旧 Accumulated depreciation d}pGeU
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固定资产减值准备 Impairment of fixed assets *.,8,e8Vq
工程物资-专用材料 Project material - specific materials 9QZ}Hn`p
工程物资-专用设备 Project material - specific equipment wH!}qz/
工程物资-预付大型设备款 Project material - prepaid for equipment 9Mnem*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production du8!3I
在建工程 Construction in progress uiuTv)pwF
在建工程减值准备 Impairment of construction in progress sI4QI\*4
固定资产清理 Disposal of fixed assets yq!CWXZ2
无形资产-专利权 Intangible assets - patent ko>M&/^
无形资产-非专利技术 Intangible assets - industrial property and know-how ~{9x6<g!
无形资产-商标权 Intangible assets - trademark rights 6\XP|n-0+0
无形资产-土地使用权 Intangible assets - land use rights [ns&Y0Y`t
无形资产-商誉 Intangible assets - goodwill zQ=a
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无形资产减值准备 Impairment of intangible assets )v};C<
长期待摊费用 Deferred assets %{Xm5#m
未确认融资费用 Unrecognized finance fees *:(1K
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其他长期资产 Other long term assets { .cB>L
递延税款借项 Deferred assets debits VDPxue
应付票据 Notes payable v F]
应付帐款 Trade creditors e5FCqNip'
预收帐款 Adanvances from customers 2-p8rGI_F
代销商品款 Consignment-in payables rx{#+
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其他应交款 Other payable to government &8zk3
其他应付款 Other creditors XpOCQyFnM
应付股利 Proposed dividends e1oFnu2R
待转资产价值 Donated assets _pJX1_vD
预计负债 Accrued liabilities {~ ":;
应付短期债券 Short-term debentures payable FU^Y{sbDg
其他流动负债 Other current liabilities #T
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预提费用 Accrued expenses MG;4M>H
应付工资 Payroll payable h=:*7>}
应付福利费 Welfare payable <.: 5Vx(Aw
短期借款-抵押借款 Bank loans - Short term - pledged B>1M$3`E
短期借款-信用借款 Bank loans - Short term - credit h)"'YzCt
短期借款-担保借款 Bank loans - Short term - guaranteed `Uu^I
一年内到期长期借款 Long term loans due within one year O^y$8OKEi,
一年内到期长期应付款 Long term payable due within one year _Wq7U1v`
长期借款 Bank loans - Long term kWI]fZ_n
应付债券-债券面值 Bond payable - Par value "MW55OWYU
应付债券-债券溢价 Bond payable - Excess //VG1@vaVX
应付债券-债券折价 Bond payable - Discount -DA;KWYS
应付债券-应计利息 Bond payable - Accrued interest jBT*~DyN
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长期应付款 Long term payable x/pC%25
专项应付款 Specific payable OX'/?B((
其他长期负债 Other long term liabilities AsV8k_qZL
应交税金-所得税 Tax payable - income tax A[K:/tB
应交税金-增值税 Tax payable - VAT \XZU'JIO
应交税金-营业税 Tax payable - business tax :Xb*m85y
应交税金-消费税 Tax payable - consumable tax jY1^+y{
应交税金-其他 Tax payable - others 9
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递延税款贷项 Deferred taxation credit D
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股本 Share capital 4&#vU(-H
已归还投资 Investment returned Kv(Y }
利润分配-其他转入 Profit appropriation - other transfer in /M5=tW#e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Vx0MG{vG1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FI80vV7
利润分配-提取储备基金 Profit appropriation - reserve fund }Ox2olUX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O<gP)ZW~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Rh5@[cg%
利润分配-利润归还投资 Profit appropriation - return investment by profit t201ud2$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [I#Q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LPtx|Sx![
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OFJJ-4[_3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J+-,^8)
期初未分配利润 Retained earnings, beginning of the year `PXoJl
资本公积-股本溢价 Capital surplus - share premium ;Of?fe5:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eW<!^Aer
资本公积-接受现金捐赠 Capital surplus - cash donation TiwHLb9
资本公积-股权投资准备 Capital surplus - investment reserve qg/Y;tGSx
资本公积-拨款转入 Capital surplus - subsidiary gEX:S(1QP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation I$rW[l2
资本公积-其他 Capital surplus - others &QiAM`MbC=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zW|$x<M^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g;|
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F>hVrUD8
盈余公积-储备基金 Surplus reserve - reserve fund P#M<CG9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund % t,1_c0w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p8E;[
主营业务收入 Sales #l
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主营业务成本 Cost of sales pZNlcB[Qn-
主营业务税金及附加 Sales tax )AZ`R8-A
营业费用 Operating expenses $\=6."R5<
管理费用 General and administrative expenses &q kl*#]
财务费用 Financial expenses 6EW"8RG`
投资收益 Investment income n=<q3}1Jej
其他业务收入 Other operating income fh/)di
营业外收入 Non-operating income ~cWLu5
补贴收入 Subsidy income y0W`E/1t
其他业务支出 Other operating expenses /0'fcjOaQ
营业外支出 Non-operating expenses >-o?S O(M,
所得税 Income tax X F
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