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 。 C$5x*`y
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现金 Cash in hand s4\2lBU?
银行存款 Cash in bank 6{ Eh={:b
其他货币资金-外埠存款Other monetary assets - cash in other cities mE1*F'0a
其他货币资金-银行本票 Other monetary assets - cashier‘s check '>8N'
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其他货币资金-银行汇票 Other monetary assets - bank draft S
r0mA M
其他货币资金-信用卡 Other monetary assets - credit cards Spb'jAKj'
其他货币资金-信用证保证金 Other monetary assets - L/C deposit o>h
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其他货币资金-存出投资款 Other monetary assets - cash for investment od>.5{o
短期投资-股票投资 Investments - Short term - stocks hi%>&i*
短期投资-债券投资 Investments - Short term - bonds L!RLw4
短期投资-基金投资 Investments - Short term - funds Z(cgI5Pu
短期投资-其他投资 Investments - Short term - others {1mD(+pJ{
短期投资跌价准备 Provision for short-term investment w67Pw
长期股权投资-股票投资 Long term equity investment - stocks e~1??k.;=
长期股权投资-其他股权投资 Long term equity investment - others A.Njn(z?Lz
长期债券投资-债券投资 Long term securities investemnt - bonds 8^~]Ym:
长期债券投资-其他债权投资 Long term securities investment - others *^]ba>
长期投资减值准备 Provision for long-term investment o<;"+ @v
应收票据 Notes receivable 2P*O^-zRp
应收股利 Dividends receivable yWy9IWI["
应收利息 Interest receivable bk2vce&
应收帐款 Trade debtors "lm3o(Dk
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors +|N"i~f>j
预付帐款 Prepayment k 'o?/
应收补贴款 Allowance receivable )DW;Gc
其他应收款 Other debtors I[/u5V_b'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors _XN sDW4|
其他流动资产 Other current assets !
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物资采购 Purchase Ogb!YF#e
原材料 Raw materials sSxra!tv4
包装物 Packing materials *e=e7KC6kI
低值易耗品 Low value consumbles "
xKJ?8
材料成本差异 Material cost difference -c. a7
自制半成品 Self-manufactured goods (,k=mF
库存商品 Finished goods MC3{LVNK
商品进销差价 Difference between purchase & sales of commodities K(hf)1q
委托加工物资 Consigned processiong material 5E]I
委托代销商品 Consignment-out #Uo
9BM
受托代销商品 Consignment-in @YRBZ6FH
分期收款发出商品 Goods on instalment sales +Z+]Tqo
存货跌价准备 Provision for obsolete stocks }6\p7n
待摊费用 Prepaid expenses 5u8 YHv
待处理流动资产损益 Unsettled G/L on current assets 3s+D
x$Ud
待处理固定资产损益 Unsettled G/L on fixed assets 5_PD?lg
委托贷款-本金 Consignment loan - principle z`W$/tw"
委托贷款-利息 Consignment loan - interest )Fbkt(1
委托贷款-减值准备 Consignment loan - provision }Q*8QV
固定资产-房屋建筑物 Fixed assets - Buildings @jfd.? RK!
固定资产-机器设备 Fixed assets - Plant and machinery ]Kd:ZmJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q~lmOT~E
固定资产-运输设备 Fixed assets - Automobiles +g*Ko@]m>
累计折旧 Accumulated depreciation p AD@oPC
固定资产减值准备 Impairment of fixed assets -LF^u;s8&S
工程物资-专用材料 Project material - specific materials 2Tp.S3
工程物资-专用设备 Project material - specific equipment m$3&r2vgi
工程物资-预付大型设备款 Project material - prepaid for equipment "&An9H'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production N.uw2Y%
在建工程 Construction in progress v6FYlKU@8
在建工程减值准备 Impairment of construction in progress hTF]-&
hZ
固定资产清理 Disposal of fixed assets { Uh/ ~zu
无形资产-专利权 Intangible assets - patent
(%".=x-
无形资产-非专利技术 Intangible assets - industrial property and know-how ke/QFN-`
无形资产-商标权 Intangible assets - trademark rights MD&Ebq5V
无形资产-土地使用权 Intangible assets - land use rights ,+f'%)s_x
无形资产-商誉 Intangible assets - goodwill Bb
m 1&d#
无形资产减值准备 Impairment of intangible assets 3AWg 43L7
长期待摊费用 Deferred assets 2$|WXYY
未确认融资费用 Unrecognized finance fees s iC/k*
其他长期资产 Other long term assets I-
^Y$6-
递延税款借项 Deferred assets debits 3ILEc:<0J
应付票据 Notes payable B?k75G
应付帐款 Trade creditors yPW?%7 h
预收帐款 Adanvances from customers `6'fX[j5
代销商品款 Consignment-in payables }I!D65-#'
其他应交款 Other payable to government V^"5cW
其他应付款 Other creditors (@]{=q<
应付股利 Proposed dividends 8uNq353
待转资产价值 Donated assets 9
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预计负债 Accrued liabilities rB-&'#3%
应付短期债券 Short-term debentures payable a
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其他流动负债 Other current liabilities hl8[A-d(R
预提费用 Accrued expenses & GX
pRo
应付工资 Payroll payable VCtj8hKDr
应付福利费 Welfare payable zbrDDkZ1
短期借款-抵押借款 Bank loans - Short term - pledged
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短期借款-信用借款 Bank loans - Short term - credit v#F.FK
短期借款-担保借款 Bank loans - Short term - guaranteed -B'<*
Y
一年内到期长期借款 Long term loans due within one year Fq:BRgCE
一年内到期长期应付款 Long term payable due within one year %kUIIHV}
长期借款 Bank loans - Long term nF]lSg&]X
应付债券-债券面值 Bond payable - Par value d(<[$3.
应付债券-债券溢价 Bond payable - Excess n"*A.
应付债券-债券折价 Bond payable - Discount |-bAzt
应付债券-应计利息 Bond payable - Accrued interest D >$9(
长期应付款 Long term payable (k4> I"x)
专项应付款 Specific payable 3x=T&X+
其他长期负债 Other long term liabilities w!7Hl9BW
应交税金-所得税 Tax payable - income tax 4vF1
应交税金-增值税 Tax payable - VAT ar }F^8Ku
应交税金-营业税 Tax payable - business tax J#"@~Q+a`@
应交税金-消费税 Tax payable - consumable tax v="i0lL_
应交税金-其他 Tax payable - others a%cCR=s=
递延税款贷项 Deferred taxation credit s"s^rC
股本 Share capital (V5_q,2
已归还投资 Investment returned pkQEry&Z
利润分配-其他转入 Profit appropriation - other transfer in zyTeF~_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve U,\3 !D0jt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve pKMy:j
利润分配-提取储备基金 Profit appropriation - reserve fund &c%;Lo
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v,^2'C$o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [jU.58*
利润分配-利润归还投资 Profit appropriation - return investment by profit [_q3 02
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f5'Cq)Vw_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -pvF~P?8U
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <'f+nC=2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares K 0R<a~
期初未分配利润 Retained earnings, beginning of the year EVX*YGxx6
资本公积-股本溢价 Capital surplus - share premium e'Njl?>3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve teIUSB[
资本公积-接受现金捐赠 Capital surplus - cash donation >|IUjv2L
资本公积-股权投资准备 Capital surplus - investment reserve bLuAe
EA
资本公积-拨款转入 Capital surplus - subsidiary 8iQ8s;@S&>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2[zFKK
资本公积-其他 Capital surplus - others KPTp91
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m`_s_#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |1!RvW:[!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AUBZ7*VO
盈余公积-储备基金 Surplus reserve - reserve fund DC+p
s
盈余公积-企业发展基金 Surplus reserve - enterprise development fund SA!P:Q?h
盈余公积-利润归还投资 Surplus reserve - reture investment by investment cHP~J%&L
主营业务收入 Sales eb10=Lmj
主营业务成本 Cost of sales ^N#z&oh
主营业务税金及附加 Sales tax 4E:kDl* @
营业费用 Operating expenses U~H]w,^
管理费用 General and administrative expenses I8M^]+c
财务费用 Financial expenses 3M~*4
投资收益 Investment income w`ebZa/j
其他业务收入 Other operating income <l>o6K
营业外收入 Non-operating income Y~,ZBl,
补贴收入 Subsidy income @,kR<
1
其他业务支出 Other operating expenses `?P)RS30
营业外支出 Non-operating expenses HX}9;O
所得税 Income tax |%\>+/j$
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