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 。 js..k*j
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现金 Cash in hand fFYfb4o
银行存款 Cash in bank BtA_1RO
其他货币资金-外埠存款Other monetary assets - cash in other cities @$aGVEcU$
其他货币资金-银行本票 Other monetary assets - cashier‘s check [(rT,31cW
其他货币资金-银行汇票 Other monetary assets - bank draft y9)w(y!
其他货币资金-信用卡 Other monetary assets - credit cards ouE/\4'NB
其他货币资金-信用证保证金 Other monetary assets - L/C deposit |Fi{]9(G2
其他货币资金-存出投资款 Other monetary assets - cash for investment b
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短期投资-股票投资 Investments - Short term - stocks rLpfybu
短期投资-债券投资 Investments - Short term - bonds SIridZ*%
短期投资-基金投资 Investments - Short term - funds |W#(+m
短期投资-其他投资 Investments - Short term - others j"F?^0aR,Q
短期投资跌价准备 Provision for short-term investment E#!tXO&,
长期股权投资-股票投资 Long term equity investment - stocks 0Fw4}f.o
长期股权投资-其他股权投资 Long term equity investment - others [p+-]V
长期债券投资-债券投资 Long term securities investemnt - bonds o"!C8s_6
长期债券投资-其他债权投资 Long term securities investment - others teKx^ 'c'
长期投资减值准备 Provision for long-term investment JyO2P
应收票据 Notes receivable i$5<>\g
应收股利 Dividends receivable xt&4]M
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应收利息 Interest receivable tiGBjTPt
应收帐款 Trade debtors (yb$h0HN
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors HSk_'g(\0
预付帐款 Prepayment AxtmG\o>
应收补贴款 Allowance receivable
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其他应收款 Other debtors )GYnQoV4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Xwo%DZKN
其他流动资产 Other current assets
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物资采购 Purchase s(Bcw`'#
原材料 Raw materials 6Hp+?mmh
包装物 Packing materials jNvDE}'
低值易耗品 Low value consumbles ?Kt F!:_C
材料成本差异 Material cost difference GoLK
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自制半成品 Self-manufactured goods k-Yli21-/|
库存商品 Finished goods AU1U?En
商品进销差价 Difference between purchase & sales of commodities \$4 [qG=
委托加工物资 Consigned processiong material bu9.HvT'
委托代销商品 Consignment-out w^"IR
受托代销商品 Consignment-in
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分期收款发出商品 Goods on instalment sales @-ml=S7;Sz
存货跌价准备 Provision for obsolete stocks )dd1B>ej]
待摊费用 Prepaid expenses jF}-dfe
待处理流动资产损益 Unsettled G/L on current assets 6CCm1F{`
待处理固定资产损益 Unsettled G/L on fixed assets 3=Q:{
委托贷款-本金 Consignment loan - principle W cG
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委托贷款-利息 Consignment loan - interest BsU}HuQZQ
委托贷款-减值准备 Consignment loan - provision ]|-sZ<?<i
固定资产-房屋建筑物 Fixed assets - Buildings .* )e24`
固定资产-机器设备 Fixed assets - Plant and machinery H$+@O-
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Fw S>V2R
固定资产-运输设备 Fixed assets - Automobiles Y4C<4L?
累计折旧 Accumulated depreciation +Bf?3 5LP
固定资产减值准备 Impairment of fixed assets I>GBnx
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工程物资-专用材料 Project material - specific materials
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工程物资-专用设备 Project material - specific equipment o! l Ykud
工程物资-预付大型设备款 Project material - prepaid for equipment 84WX I#BH
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production u"uL,w
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在建工程 Construction in progress Cz)&R^
在建工程减值准备 Impairment of construction in progress <5?pa3
固定资产清理 Disposal of fixed assets _u+ 7>
无形资产-专利权 Intangible assets - patent f14^VTzP/#
无形资产-非专利技术 Intangible assets - industrial property and know-how W=#AfPi$&
无形资产-商标权 Intangible assets - trademark rights Mf2F LrAh
无形资产-土地使用权 Intangible assets - land use rights OXm`n/64+
无形资产-商誉 Intangible assets - goodwill ua)jGif
无形资产减值准备 Impairment of intangible assets dU#-;/}o
长期待摊费用 Deferred assets jsQHg2Vd
未确认融资费用 Unrecognized finance fees hrm<!uKn
其他长期资产 Other long term assets a'-u(Bw
递延税款借项 Deferred assets debits -V4%f{9T3
应付票据 Notes payable '4nJ*Xa
应付帐款 Trade creditors /Kd7#@
预收帐款 Adanvances from customers [~u!*W
代销商品款 Consignment-in payables N+ak{3
其他应交款 Other payable to government W#%s0EN<_
其他应付款 Other creditors >.6|\{*sG
应付股利 Proposed dividends ^?$,sS
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待转资产价值 Donated assets P}]o$nWT
预计负债 Accrued liabilities $&=xw _
应付短期债券 Short-term debentures payable mU]VFPr5
其他流动负债 Other current liabilities -OSj<m<
预提费用 Accrued expenses (Vr%4Z8
应付工资 Payroll payable 4EHrd;|
应付福利费 Welfare payable Kxch.$hc,
短期借款-抵押借款 Bank loans - Short term - pledged lH;V9D^
短期借款-信用借款 Bank loans - Short term - credit V^,eW!
短期借款-担保借款 Bank loans - Short term - guaranteed 0'Si
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一年内到期长期借款 Long term loans due within one year s-_D,$ |
一年内到期长期应付款 Long term payable due within one year ~_-]>
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长期借款 Bank loans - Long term Bb:C^CHIQm
应付债券-债券面值 Bond payable - Par value f-G)pHm
应付债券-债券溢价 Bond payable - Excess R0}1:1}$Sn
应付债券-债券折价 Bond payable - Discount K Ax=C}9
应付债券-应计利息 Bond payable - Accrued interest G[\TbPh
长期应付款 Long term payable HeO:=OE~>
专项应付款 Specific payable D3yTN"
其他长期负债 Other long term liabilities i1|>JM[V
应交税金-所得税 Tax payable - income tax HT6 [Z1
应交税金-增值税 Tax payable - VAT S~i9~jA
应交税金-营业税 Tax payable - business tax QYMfxpiC
应交税金-消费税 Tax payable - consumable tax Bl*}*S PU
应交税金-其他 Tax payable - others $8)XN-%(
递延税款贷项 Deferred taxation credit U
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股本 Share capital ly-(F2
已归还投资 Investment returned P{--R\
利润分配-其他转入 Profit appropriation - other transfer in 0eNdKE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X58U>4a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pY`$k#5
利润分配-提取储备基金 Profit appropriation - reserve fund CtXbAcN2B
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w.-x2Zg},
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~<?Zj
利润分配-利润归还投资 Profit appropriation - return investment by profit 1>OlBp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !1G
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7ocUFY0"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D xV=S0P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u<Kowt<ci
期初未分配利润 Retained earnings, beginning of the year Tb$))O}
资本公积-股本溢价 Capital surplus - share premium ~= *o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve zak\%yY`
资本公积-接受现金捐赠 Capital surplus - cash donation 0+e=s0s.
资本公积-股权投资准备 Capital surplus - investment reserve [zx|3wWAX-
资本公积-拨款转入 Capital surplus - subsidiary F(yR\)!C
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n@8Y6+7i
资本公积-其他 Capital surplus - others ryVYY>*(K
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &{V |%u}v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hBjU(}\3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^e8xg=8(
盈余公积-储备基金 Surplus reserve - reserve fund q<
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund %dzt'uz
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [UA*We 1
主营业务收入 Sales fAgeF$9@
主营业务成本 Cost of sales Jy)=TJ!y
主营业务税金及附加 Sales tax C< c6Ub
营业费用 Operating expenses hOwb
管理费用 General and administrative expenses 8>9Mh!t}(I
财务费用 Financial expenses (oGYnN,2
投资收益 Investment income !0W(f.A{K
其他业务收入 Other operating income @G"nkB
营业外收入 Non-operating income MY,~leP&
补贴收入 Subsidy income J<0{3pZY
其他业务支出 Other operating expenses L5bq\
营业外支出 Non-operating expenses V: D;?$Jl
所得税 Income tax pUHgjwT'U
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