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 。 xFScj0Y
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现金 Cash in hand gSk0#Jt
银行存款 Cash in bank WB.w3w[f
其他货币资金-外埠存款Other monetary assets - cash in other cities 7PbwCRg
其他货币资金-银行本票 Other monetary assets - cashier‘s check W_L;^5Y;m
其他货币资金-银行汇票 Other monetary assets - bank draft W|L#Q/
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其他货币资金-信用卡 Other monetary assets - credit cards ,UNnz&H+f
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `D? &)Y
其他货币资金-存出投资款 Other monetary assets - cash for investment Oj>;[O"
短期投资-股票投资 Investments - Short term - stocks @M*oq2U;
短期投资-债券投资 Investments - Short term - bonds 3z0%u
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短期投资-基金投资 Investments - Short term - funds $}JWJ\-]
短期投资-其他投资 Investments - Short term - others f+%s.[;A
短期投资跌价准备 Provision for short-term investment w\1K.j=>|N
长期股权投资-股票投资 Long term equity investment - stocks >ra)4huZ
长期股权投资-其他股权投资 Long term equity investment - others 6SF29[&
长期债券投资-债券投资 Long term securities investemnt - bonds }E^k*S
长期债券投资-其他债权投资 Long term securities investment - others N (0%C?
长期投资减值准备 Provision for long-term investment X- j@#Qb
应收票据 Notes receivable avY<~-44B
应收股利 Dividends receivable 7 &iav2q
应收利息 Interest receivable /], 9N
应收帐款 Trade debtors b/d1(B@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors -#Jp@6'k%
预付帐款 Prepayment 'F^1)Ga$
应收补贴款 Allowance receivable 0D/7X9xg9+
其他应收款 Other debtors [JEf P/n|.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors m[nrr6 G"
其他流动资产 Other current assets
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物资采购 Purchase K(AZD&D
原材料 Raw materials H`4KhdqR
包装物 Packing materials _Mi*Fvj
低值易耗品 Low value consumbles lv#L+}T
材料成本差异 Material cost difference HHL7z,%f
自制半成品 Self-manufactured goods :)F0~Q
库存商品 Finished goods Q[9W{l+
商品进销差价 Difference between purchase & sales of commodities T~
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委托加工物资 Consigned processiong material pp+z5
委托代销商品 Consignment-out Y/f8rN
受托代销商品 Consignment-in v,Z?pYYo
分期收款发出商品 Goods on instalment sales MaZVGrcC
存货跌价准备 Provision for obsolete stocks -0+h&CO
待摊费用 Prepaid expenses ^sF(IV[>
待处理流动资产损益 Unsettled G/L on current assets $XcuU
sG
待处理固定资产损益 Unsettled G/L on fixed assets Qx8O&C?Ti
委托贷款-本金 Consignment loan - principle l)f 2T@bHl
委托贷款-利息 Consignment loan - interest jxZ_-1
委托贷款-减值准备 Consignment loan - provision +&.39q!
固定资产-房屋建筑物 Fixed assets - Buildings >VJ"e`
固定资产-机器设备 Fixed assets - Plant and machinery ,L; y>::1
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures A3|X`X
固定资产-运输设备 Fixed assets - Automobiles 5}2148
累计折旧 Accumulated depreciation 'jYKfq~_cJ
固定资产减值准备 Impairment of fixed assets Ej<`HbJ'Q
工程物资-专用材料 Project material - specific materials {6mFI1;q
工程物资-专用设备 Project material - specific equipment j2oU
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工程物资-预付大型设备款 Project material - prepaid for equipment #e[igxwi
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production HMw}pp:
在建工程 Construction in progress lr=quWDY
在建工程减值准备 Impairment of construction in progress Y8/&1s_
固定资产清理 Disposal of fixed assets p+CK+m
无形资产-专利权 Intangible assets - patent Ki(0s
无形资产-非专利技术 Intangible assets - industrial property and know-how rEjEz+wu
无形资产-商标权 Intangible assets - trademark rights _+<AxE9\
无形资产-土地使用权 Intangible assets - land use rights q)N^
无形资产-商誉 Intangible assets - goodwill :JK+V2B$H
无形资产减值准备 Impairment of intangible assets eY_BECJ+OO
长期待摊费用 Deferred assets ,<;.'r
未确认融资费用 Unrecognized finance fees ew,g'$drD
其他长期资产 Other long term assets P%ZU+ET
递延税款借项 Deferred assets debits r|3<UR%
应付票据 Notes payable F
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应付帐款 Trade creditors oP:/%
预收帐款 Adanvances from customers &&Otj-n5
代销商品款 Consignment-in payables
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其他应交款 Other payable to government ! ~+mf^D
其他应付款 Other creditors "Jg*
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应付股利 Proposed dividends T5aeO^x
待转资产价值 Donated assets X`7O%HiX/`
预计负债 Accrued liabilities M aP -
应付短期债券 Short-term debentures payable p%5(Qqmlk
其他流动负债 Other current liabilities Ji
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预提费用 Accrued expenses Kp[5"N8
应付工资 Payroll payable rR(\fX!dg
应付福利费 Welfare payable Q'rX ]kk_
短期借款-抵押借款 Bank loans - Short term - pledged 6}:(m#+
短期借款-信用借款 Bank loans - Short term - credit `LJ.NY pP
短期借款-担保借款 Bank loans - Short term - guaranteed *-s':
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一年内到期长期借款 Long term loans due within one year S>R40T=e
一年内到期长期应付款 Long term payable due within one year cB2~W%H
长期借款 Bank loans - Long term /re0"!0y
应付债券-债券面值 Bond payable - Par value SKJ'6*6
应付债券-债券溢价 Bond payable - Excess WU6F-{M"?
应付债券-债券折价 Bond payable - Discount qO>A6
应付债券-应计利息 Bond payable - Accrued interest
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长期应付款 Long term payable 3#h@,>Z;
专项应付款 Specific payable f4^\iZ{`G
其他长期负债 Other long term liabilities /%P,y+<}iG
应交税金-所得税 Tax payable - income tax 8VMD304
应交税金-增值税 Tax payable - VAT ];Y tw6A
应交税金-营业税 Tax payable - business tax Bacmrf
应交税金-消费税 Tax payable - consumable tax vH{JLN2
应交税金-其他 Tax payable - others jk5C2dy
递延税款贷项 Deferred taxation credit l6T5]$
股本 Share capital !H`uN
已归还投资 Investment returned uD4$<rSHb
利润分配-其他转入 Profit appropriation - other transfer in a7e.Z9k!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
JjHQn=3AJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yj
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利润分配-提取储备基金 Profit appropriation - reserve fund <X]dR
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8o,"G}Hjk
利润分配-利润归还投资 Profit appropriation - return investment by profit =Ka :i>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9j$ J}=y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve / KxZ+Ww>v
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !p3vnOX6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BtKbX)R$J
期初未分配利润 Retained earnings, beginning of the year {Pe+d3Eoo
资本公积-股本溢价 Capital surplus - share premium b+THn'2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
-to 3I
资本公积-接受现金捐赠 Capital surplus - cash donation h5@JS1cY
资本公积-股权投资准备 Capital surplus - investment reserve $ !:xjb
资本公积-拨款转入 Capital surplus - subsidiary n<MreKixE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation d0-T\\U
资本公积-其他 Capital surplus - others =T|m#*{.L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ./}W3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve LS4E.Xdn
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B k~%
盈余公积-储备基金 Surplus reserve - reserve fund 4|KtsAVp{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund eed!SmP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \yY2 mr
主营业务收入 Sales .q9i10C
主营业务成本 Cost of sales vkW]?::Cfd
主营业务税金及附加 Sales tax r~T3Ieb
营业费用 Operating expenses pAc "Wo(Q
管理费用 General and administrative expenses RU,!F99'1
财务费用 Financial expenses ]s~%1bd
投资收益 Investment income Yx<wYzD
其他业务收入 Other operating income xMo'SpVz:
营业外收入 Non-operating income jLreN#:9
补贴收入 Subsidy income "y=AVO
其他业务支出 Other operating expenses 4z!(!J)
营业外支出 Non-operating expenses &(rR)cG
所得税 Income tax go5l<:9
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