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 。 7/!8e.M\
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现金 Cash in hand t,,k
银行存款 Cash in bank 3XL#0\im?s
其他货币资金-外埠存款Other monetary assets - cash in other cities Q(@U2a8
其他货币资金-银行本票 Other monetary assets - cashier‘s check ~s%
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其他货币资金-银行汇票 Other monetary assets - bank draft 0vFD3}~>
其他货币资金-信用卡 Other monetary assets - credit cards &wie]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit E'G4Y-
其他货币资金-存出投资款 Other monetary assets - cash for investment ahuGq'
短期投资-股票投资 Investments - Short term - stocks `rgn<I"
短期投资-债券投资 Investments - Short term - bonds |s'Po^Sy
短期投资-基金投资 Investments - Short term - funds A$<.a'&T!
短期投资-其他投资 Investments - Short term - others 4
K!JQ|9
短期投资跌价准备 Provision for short-term investment U@g4w!$r
长期股权投资-股票投资 Long term equity investment - stocks Jzj1w}?H
长期股权投资-其他股权投资 Long term equity investment - others YX=a#%vrl
长期债券投资-债券投资 Long term securities investemnt - bonds qo p^;~
长期债券投资-其他债权投资 Long term securities investment - others l H#u
长期投资减值准备 Provision for long-term investment V`X2>-Ex
应收票据 Notes receivable 5Eg1Q
YVt
应收股利 Dividends receivable TX$r`~
应收利息 Interest receivable @$lG@I,[
应收帐款 Trade debtors .JYaH?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors d^RxQuA
预付帐款 Prepayment 6,)[+Bl
应收补贴款 Allowance receivable 3
N.~mR
其他应收款 Other debtors [ad@*KFxy3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors DAS/43\
其他流动资产 Other current assets ?6Jx@ Sh
物资采购 Purchase [p{#XwN
原材料 Raw materials T@G?t0
包装物 Packing materials 18~>ZR
低值易耗品 Low value consumbles !>v2i"
材料成本差异 Material cost difference {kp"nl$<
自制半成品 Self-manufactured goods W"zab
库存商品 Finished goods |k+8<\
商品进销差价 Difference between purchase & sales of commodities " 7!;KHc
委托加工物资 Consigned processiong material F5?m6`g?
委托代销商品 Consignment-out 9
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受托代销商品 Consignment-in eb.O#Y
分期收款发出商品 Goods on instalment sales t?q@H8
存货跌价准备 Provision for obsolete stocks s}j{#xT
待摊费用 Prepaid expenses y&Mr=5:y
待处理流动资产损益 Unsettled G/L on current assets ZNf6;%oGG
待处理固定资产损益 Unsettled G/L on fixed assets @{YS}&Q/
委托贷款-本金 Consignment loan - principle ?!9)q.b
W
委托贷款-利息 Consignment loan - interest d`P7}*;`
委托贷款-减值准备 Consignment loan - provision >xF/Pl
固定资产-房屋建筑物 Fixed assets - Buildings (5#nrF]
固定资产-机器设备 Fixed assets - Plant and machinery VSrr`B
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _&N2'hG=sn
固定资产-运输设备 Fixed assets - Automobiles afv~r>q(-
累计折旧 Accumulated depreciation !_`&Wks
固定资产减值准备 Impairment of fixed assets ABF"~=aL
工程物资-专用材料 Project material - specific materials :E_g"_
工程物资-专用设备 Project material - specific equipment 3 DD ML,
工程物资-预付大型设备款 Project material - prepaid for equipment )f}YW/'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (^@ra$.
在建工程 Construction in progress :|_'fNd+!
在建工程减值准备 Impairment of construction in progress \Kl+ 5%L
固定资产清理 Disposal of fixed assets &QDW9
Mi
无形资产-专利权 Intangible assets - patent 2@9Tfm(=
无形资产-非专利技术 Intangible assets - industrial property and know-how iM
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无形资产-商标权 Intangible assets - trademark rights +s,Qmmb7)
无形资产-土地使用权 Intangible assets - land use rights K <pV
无形资产-商誉 Intangible assets - goodwill {k>Ca
无形资产减值准备 Impairment of intangible assets qR(\5}
长期待摊费用 Deferred assets wT `a3Ymm
未确认融资费用 Unrecognized finance fees 1abtgDL
其他长期资产 Other long term assets l%?T2Fm3>
递延税款借项 Deferred assets debits OlAs'TE^
应付票据 Notes payable CZ(/=3,3n
应付帐款 Trade creditors jqv- D
预收帐款 Adanvances from customers eln&]d;
代销商品款 Consignment-in payables ]Bm/eRy"
其他应交款 Other payable to government <1FC%f/
其他应付款 Other creditors y9_K, g
应付股利 Proposed dividends >;L6xt3
待转资产价值 Donated assets Cg&e(
预计负债 Accrued liabilities RT)d ]u
应付短期债券 Short-term debentures payable RnhL<
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其他流动负债 Other current liabilities Fe]B&n
预提费用 Accrued expenses 5#> 8MU?&
应付工资 Payroll payable u#Z#)3P
应付福利费 Welfare payable *8#i$w11M
短期借款-抵押借款 Bank loans - Short term - pledged >c9
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短期借款-信用借款 Bank loans - Short term - credit NbC@z9Q
短期借款-担保借款 Bank loans - Short term - guaranteed @r#v
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一年内到期长期借款 Long term loans due within one year }&n<uUD H
一年内到期长期应付款 Long term payable due within one year 1jN-4&
长期借款 Bank loans - Long term ^;/b+ /B0
应付债券-债券面值 Bond payable - Par value w
m)#[x #
应付债券-债券溢价 Bond payable - Excess D+]a.& {p
应付债券-债券折价 Bond payable - Discount Fb7#<h
应付债券-应计利息 Bond payable - Accrued interest IG|X!l
长期应付款 Long term payable r41\r,`Dj
专项应付款 Specific payable `t_W2y
其他长期负债 Other long term liabilities
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应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT %,D<O,N
应交税金-营业税 Tax payable - business tax 0JlZs]
应交税金-消费税 Tax payable - consumable tax jFA{+Yr1
应交税金-其他 Tax payable - others %!du,2
递延税款贷项 Deferred taxation credit gF[z fDm
股本 Share capital |4T!&[r
已归还投资 Investment returned -[6z 1"*
利润分配-其他转入 Profit appropriation - other transfer in -PS#Z0>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <Wp
QbQM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zipS
]YD
利润分配-提取储备基金 Profit appropriation - reserve fund (N&lHLy
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'Y56+P\u
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l-ct?T_@
利润分配-利润归还投资 Profit appropriation - return investment by profit =Qgt${|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W
Dg+J
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SE),":aY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dd
VF,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /c2w/+ _
期初未分配利润 Retained earnings, beginning of the year >y[oP!-|P
资本公积-股本溢价 Capital surplus - share premium
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Yc,7t
Uz#
资本公积-接受现金捐赠 Capital surplus - cash donation UN zlN
资本公积-股权投资准备 Capital surplus - investment reserve czm&~n6$
资本公积-拨款转入 Capital surplus - subsidiary o>7
ts&rk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q5FM8Q
资本公积-其他 Capital surplus - others JaK}|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _>9.v%5cs(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r8,romE$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J41G&$j(
盈余公积-储备基金 Surplus reserve - reserve fund `67[O4$<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #Sa27$&.>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Db6om7N
主营业务收入 Sales f|R"uW +
主营业务成本 Cost of sales >lBD<;T
主营业务税金及附加 Sales tax cZT({uYGL
营业费用 Operating expenses 1qf!DMcdZ
管理费用 General and administrative expenses Fd#m<"
财务费用 Financial expenses nzmDA6d
投资收益 Investment income hWKJ,r%9;
其他业务收入 Other operating income BQ @huns3
营业外收入 Non-operating income h}]fnA
补贴收入 Subsidy income FIbp"~
其他业务支出 Other operating expenses 3"G>>nC&
营业外支出 Non-operating expenses cCa|YW^j
所得税 Income tax 7^Ns&Q
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