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 。 PGPISrf
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现金 Cash in hand DS#cm3
银行存款 Cash in bank NJ;"jQ-
其他货币资金-外埠存款Other monetary assets - cash in other cities Usa+b
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其他货币资金-银行本票 Other monetary assets - cashier‘s check w5F4"nl#O}
其他货币资金-银行汇票 Other monetary assets - bank draft Vq3gceo'0A
其他货币资金-信用卡 Other monetary assets - credit cards GVmC }>z
其他货币资金-信用证保证金 Other monetary assets - L/C deposit
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其他货币资金-存出投资款 Other monetary assets - cash for investment ?S (im
短期投资-股票投资 Investments - Short term - stocks 7d&DrI@~
短期投资-债券投资 Investments - Short term - bonds _GVE^yW~
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短期投资-基金投资 Investments - Short term - funds A}t
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短期投资-其他投资 Investments - Short term - others q,[k7&HS
短期投资跌价准备 Provision for short-term investment =N YgGEFq.
长期股权投资-股票投资 Long term equity investment - stocks 8YuJ8KC
长期股权投资-其他股权投资 Long term equity investment - others 0HGl f
长期债券投资-债券投资 Long term securities investemnt - bonds Q~Ay8L+
长期债券投资-其他债权投资 Long term securities investment - others ,:D=gQ@`
长期投资减值准备 Provision for long-term investment %KGq*|GUu
应收票据 Notes receivable aWyUu/g<A`
应收股利 Dividends receivable ;B&^yj&;
应收利息 Interest receivable `I5O4|K)
应收帐款 Trade debtors 2O
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors WtEI] WO
预付帐款 Prepayment Fi mN?s
应收补贴款 Allowance receivable =43I1&_
其他应收款 Other debtors Og,Y)a;=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 1HMUHZT
其他流动资产 Other current assets >T<6fpXuk2
物资采购 Purchase ;Vg^!]LL#
原材料 Raw materials b2N6L2~V
包装物 Packing materials y|$R`P
低值易耗品 Low value consumbles 5L8&/EN9-
材料成本差异 Material cost difference 4-mVB wq
自制半成品 Self-manufactured goods \gLxC
库存商品 Finished goods otO
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商品进销差价 Difference between purchase & sales of commodities 9YB2e84j
委托加工物资 Consigned processiong material PU W[e%
委托代销商品 Consignment-out {Fbg]'FQ
受托代销商品 Consignment-in {m[s<A(
分期收款发出商品 Goods on instalment sales <OTWT`G2
存货跌价准备 Provision for obsolete stocks B$rTwR"(-
待摊费用 Prepaid expenses /Rj#sxtdw
待处理流动资产损益 Unsettled G/L on current assets ebqg"tPN{
待处理固定资产损益 Unsettled G/L on fixed assets \V,c]I
委托贷款-本金 Consignment loan - principle 3UdU"d[75
委托贷款-利息 Consignment loan - interest Q]@c&* _|
委托贷款-减值准备 Consignment loan - provision ]*qU+&
固定资产-房屋建筑物 Fixed assets - Buildings Y9F)`17
固定资产-机器设备 Fixed assets - Plant and machinery Hkdf $$\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures +b^]Pz5
固定资产-运输设备 Fixed assets - Automobiles $B\ H
累计折旧 Accumulated depreciation cFK @3a
固定资产减值准备 Impairment of fixed assets W{
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工程物资-专用材料 Project material - specific materials @5xu>g Kn
工程物资-专用设备 Project material - specific equipment Z7fg
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工程物资-预付大型设备款 Project material - prepaid for equipment we3tx{j
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ',7a E@PJ
在建工程 Construction in progress +Mk#9r
在建工程减值准备 Impairment of construction in progress v5_7r%Hiw
固定资产清理 Disposal of fixed assets \<~}o I
无形资产-专利权 Intangible assets - patent 4S|=/f
无形资产-非专利技术 Intangible assets - industrial property and know-how d+;gw*_Ei
无形资产-商标权 Intangible assets - trademark rights 8'A72*dhX
无形资产-土地使用权 Intangible assets - land use rights FZF @
无形资产-商誉 Intangible assets - goodwill 4WC9US-k
无形资产减值准备 Impairment of intangible assets jNA1O68N
长期待摊费用 Deferred assets >{C\H.N
未确认融资费用 Unrecognized finance fees 8TE>IPjm
其他长期资产 Other long term assets [:iv4>ZZ
递延税款借项 Deferred assets debits t V03+&jF
应付票据 Notes payable S
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应付帐款 Trade creditors (luKn&826
预收帐款 Adanvances from customers D8%AV;-Y
代销商品款 Consignment-in payables 03k?:D+5
其他应交款 Other payable to government Tkw;pb
其他应付款 Other creditors 8Hi!kc;f6>
应付股利 Proposed dividends 7\ypW $Ot
待转资产价值 Donated assets )0k']g5
预计负债 Accrued liabilities 0w %[
应付短期债券 Short-term debentures payable \ECu5L4
其他流动负债 Other current liabilities D'b#,a;V
预提费用 Accrued expenses $d/&k`
应付工资 Payroll payable er2cQS7R
应付福利费 Welfare payable 06 i;T~Y
短期借款-抵押借款 Bank loans - Short term - pledged .$&Q[r3Lu
短期借款-信用借款 Bank loans - Short term - credit nPN?kO=]
短期借款-担保借款 Bank loans - Short term - guaranteed <P_ea/5:|
一年内到期长期借款 Long term loans due within one year
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一年内到期长期应付款 Long term payable due within one year <@G8n
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长期借款 Bank loans - Long term n((vY.NDV
应付债券-债券面值 Bond payable - Par value ujr(K=E
应付债券-债券溢价 Bond payable - Excess ['q&@_d7
应付债券-债券折价 Bond payable - Discount }^-<k0A4?
应付债券-应计利息 Bond payable - Accrued interest c)}2K0
长期应付款 Long term payable xyA-P& N
专项应付款 Specific payable +/rH(Ni
其他长期负债 Other long term liabilities @?kM'*mrZM
应交税金-所得税 Tax payable - income tax sbj";h=E
应交税金-增值税 Tax payable - VAT `y^sITr
应交税金-营业税 Tax payable - business tax "Pz}@=
应交税金-消费税 Tax payable - consumable tax UG;Y^?Ppe5
应交税金-其他 Tax payable - others OtTBErQNF
递延税款贷项 Deferred taxation credit ;@3FF
股本 Share capital 6GAaV[])'
已归还投资 Investment returned rJJ[X4$
利润分配-其他转入 Profit appropriation - other transfer in MFt*&%,JX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .]x2K-Sf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #!2k<Q*5uT
利润分配-提取储备基金 Profit appropriation - reserve fund l@JSK;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &fOdlQ?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "*z_O
利润分配-利润归还投资 Profit appropriation - return investment by profit _[K"gu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends l;A,0,i
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ::5E 8919
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F {+`uG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FLZWZ
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期初未分配利润 Retained earnings, beginning of the year FV39QG4b4
资本公积-股本溢价 Capital surplus - share premium ~utJB 'gr
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `J0i.0p
资本公积-接受现金捐赠 Capital surplus - cash donation _>m-AI4^
资本公积-股权投资准备 Capital surplus - investment reserve C?4JXW
资本公积-拨款转入 Capital surplus - subsidiary u
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation m#vL*]c}
资本公积-其他 Capital surplus - others k S#
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O81X;JdP3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9BEFr/.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5kypMHJm
盈余公积-储备基金 Surplus reserve - reserve fund a:TvWzX,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund GoM
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment fvq,,@23
主营业务收入 Sales bx4'en#
主营业务成本 Cost of sales !4"^`ors$
主营业务税金及附加 Sales tax N6OMYP1
营业费用 Operating expenses =&wmWy
管理费用 General and administrative expenses 3REx45M2
财务费用 Financial expenses WLa!.v>
投资收益 Investment income "syh=BC
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其他业务收入 Other operating income G!N{NCq
营业外收入 Non-operating income B/JO~;{
补贴收入 Subsidy income ^ KK_qC
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses z4#(Ze@u~_
所得税 Income tax Kv'n:z
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