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 。 o3X0c6uU
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现金 Cash in hand [V
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银行存款 Cash in bank oO^=%Mc(
其他货币资金-外埠存款Other monetary assets - cash in other cities <2e[; $
其他货币资金-银行本票 Other monetary assets - cashier‘s check M2nWvU$
其他货币资金-银行汇票 Other monetary assets - bank draft gle<{
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其他货币资金-信用卡 Other monetary assets - credit cards ,B:r^(}0j
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Yy{(XBJ~%t
其他货币资金-存出投资款 Other monetary assets - cash for investment 9DmFa5E
短期投资-股票投资 Investments - Short term - stocks ]m :Y|,:6
短期投资-债券投资 Investments - Short term - bonds -Rwx`=6tV
短期投资-基金投资 Investments - Short term - funds R:`)*=rL%
短期投资-其他投资 Investments - Short term - others } 4ZWAzH
短期投资跌价准备 Provision for short-term investment X>i{288M3
长期股权投资-股票投资 Long term equity investment - stocks j6E|j>@u
长期股权投资-其他股权投资 Long term equity investment - others !-m 'diE
长期债券投资-债券投资 Long term securities investemnt - bonds h2y<vO
长期债券投资-其他债权投资 Long term securities investment - others P7epBWqDP
长期投资减值准备 Provision for long-term investment i!*8@:VI
应收票据 Notes receivable C;%1XFzM
应收股利 Dividends receivable 7$v_#ZE.H
应收利息 Interest receivable 3TRG] 5
应收帐款 Trade debtors UZ1Au;(|
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _h I81Lzq
预付帐款 Prepayment 2AW*PDncxP
应收补贴款 Allowance receivable {TvB3QOsj
其他应收款 Other debtors P9x':I$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v\+`n^=
其他流动资产 Other current assets 8H,k0~D
物资采购 Purchase 8v)iOPmDC
原材料 Raw materials vwzElZ{C:v
包装物 Packing materials |_hIl(6F5N
低值易耗品 Low value consumbles ?aguAqG$
材料成本差异 Material cost difference %Iiu#- 'B
自制半成品 Self-manufactured goods |
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库存商品 Finished goods P5W58WxT'
商品进销差价 Difference between purchase & sales of commodities d(K}v\3!
委托加工物资 Consigned processiong material TPYh<p#
委托代销商品 Consignment-out U_RWqKL
受托代销商品 Consignment-in !gcea?I
分期收款发出商品 Goods on instalment sales ZcN#jnb0/
存货跌价准备 Provision for obsolete stocks Q\}Ck+d`a
待摊费用 Prepaid expenses )SJ"IY\P
待处理流动资产损益 Unsettled G/L on current assets o?^Rw*u0/
待处理固定资产损益 Unsettled G/L on fixed assets R7A:K]iJ5
委托贷款-本金 Consignment loan - principle qCB{dp/
委托贷款-利息 Consignment loan - interest Ph)>;jU
委托贷款-减值准备 Consignment loan - provision SX&Q5:
固定资产-房屋建筑物 Fixed assets - Buildings ornU8H`
固定资产-机器设备 Fixed assets - Plant and machinery fX2OH)6U
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures W![~"7?
固定资产-运输设备 Fixed assets - Automobiles M^lP`=sSv
累计折旧 Accumulated depreciation j9X|c7|
固定资产减值准备 Impairment of fixed assets {B4.G8%Z
工程物资-专用材料 Project material - specific materials O
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工程物资-专用设备 Project material - specific equipment G_M8? G0
工程物资-预付大型设备款 Project material - prepaid for equipment <*9(m
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production yY]E~
在建工程 Construction in progress -`NzBuV$2,
在建工程减值准备 Impairment of construction in progress !3{;oU%*
固定资产清理 Disposal of fixed assets lqmr`\@)
无形资产-专利权 Intangible assets - patent Z@bSkO<Y
无形资产-非专利技术 Intangible assets - industrial property and know-how ;0`IFtz
无形资产-商标权 Intangible assets - trademark rights =2YXh,i
无形资产-土地使用权 Intangible assets - land use rights w&e3#p
无形资产-商誉 Intangible assets - goodwill ]0g p.R
无形资产减值准备 Impairment of intangible assets Ro;I%j
长期待摊费用 Deferred assets r`pf%9k
未确认融资费用 Unrecognized finance fees rM?
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其他长期资产 Other long term assets !L<z(dV|(
递延税款借项 Deferred assets debits >hzSd@J&
应付票据 Notes payable Mcq!QaO}&
应付帐款 Trade creditors 4_# (y^9
预收帐款 Adanvances from customers %j2$ ezud
代销商品款 Consignment-in payables t*)!BZ
其他应交款 Other payable to government fe8hgTP|
其他应付款 Other creditors >s )L(DHa"
应付股利 Proposed dividends "y5bODq3t
待转资产价值 Donated assets zFQm3 !.
预计负债 Accrued liabilities =\mJ5v"hA
应付短期债券 Short-term debentures payable !,
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其他流动负债 Other current liabilities q,> C^p|2b
预提费用 Accrued expenses IVVX3RI
应付工资 Payroll payable $<"
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应付福利费 Welfare payable (g&@E(@]?
短期借款-抵押借款 Bank loans - Short term - pledged wk{]eD%
短期借款-信用借款 Bank loans - Short term - credit 2H`>Kj
短期借款-担保借款 Bank loans - Short term - guaranteed ZU
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一年内到期长期借款 Long term loans due within one year a!f71k
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一年内到期长期应付款 Long term payable due within one year @2On`~C`
长期借款 Bank loans - Long term bkz/V/ Y
应付债券-债券面值 Bond payable - Par value c
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应付债券-债券溢价 Bond payable - Excess !R@jbM
应付债券-债券折价 Bond payable - Discount 'ka$@,s :
应付债券-应计利息 Bond payable - Accrued interest 0JKTwLhC
长期应付款 Long term payable #N%j9
专项应付款 Specific payable Z>l<.T"t'
其他长期负债 Other long term liabilities 4?bvJJuf)
应交税金-所得税 Tax payable - income tax RS@[ +! :t
应交税金-增值税 Tax payable - VAT 4TYtgP1
应交税金-营业税 Tax payable - business tax YQWq*o^:
应交税金-消费税 Tax payable - consumable tax
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应交税金-其他 Tax payable - others gGN6Yqj0
递延税款贷项 Deferred taxation credit :G]t=vr1
股本 Share capital ?b"'w
已归还投资 Investment returned gI"cZ h3}
利润分配-其他转入 Profit appropriation - other transfer in _'<FBlIN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BR_fOIDc
利润分配-提取储备基金 Profit appropriation - reserve fund KXpbee
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9M;Y$Z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fJ6Q:7
利润分配-利润归还投资 Profit appropriation - return investment by profit 4#:C t* f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z`NJelcuz\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B@#vS=g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U3{4GmrT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9}L2$^#,NA
期初未分配利润 Retained earnings, beginning of the year ~|N,{GaL
资本公积-股本溢价 Capital surplus - share premium )o-mM
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WJ LqH<
资本公积-接受现金捐赠 Capital surplus - cash donation Se37-
资本公积-股权投资准备 Capital surplus - investment reserve JT~Dr KI_
资本公积-拨款转入 Capital surplus - subsidiary WF_QhKW|k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JT=ax/%Mo
资本公积-其他 Capital surplus - others cd=K=P}p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve L"NfOST3'R
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2E`mbT,v&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7%[ YX
盈余公积-储备基金 Surplus reserve - reserve fund O%6D2d
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EziGkbpd@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1 o_6WU
主营业务收入 Sales F S$8F
主营业务成本 Cost of sales =BJe}AV
主营业务税金及附加 Sales tax M*C1QQf\N
营业费用 Operating expenses p L^3*B.Nr
管理费用 General and administrative expenses K4+|K:e
财务费用 Financial expenses 2@@
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投资收益 Investment income yy[ Y=
其他业务收入 Other operating income t* p%!xsH
营业外收入 Non-operating income jSRi
补贴收入 Subsidy income 5uOz #hN
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses r .
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所得税 Income tax x9S9%JG :
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