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 。 D (qT$#
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现金 Cash in hand @zfeCxVOA
银行存款 Cash in bank Mw'd<{
其他货币资金-外埠存款Other monetary assets - cash in other cities m!;mEBL{
其他货币资金-银行本票 Other monetary assets - cashier‘s check drtQEc>qT
其他货币资金-银行汇票 Other monetary assets - bank draft QS=n
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其他货币资金-信用卡 Other monetary assets - credit cards h"%6tpV-
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `p1`Sxz?
其他货币资金-存出投资款 Other monetary assets - cash for investment 6t]oSxN
短期投资-股票投资 Investments - Short term - stocks "
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短期投资-债券投资 Investments - Short term - bonds >R !^aJ
短期投资-基金投资 Investments - Short term - funds %I Y-0\
短期投资-其他投资 Investments - Short term - others |7%$+g
短期投资跌价准备 Provision for short-term investment 8agd{bxU
长期股权投资-股票投资 Long term equity investment - stocks HEe0dqG
长期股权投资-其他股权投资 Long term equity investment - others |BYD] vK
长期债券投资-债券投资 Long term securities investemnt - bonds Y]8l]l 1
长期债券投资-其他债权投资 Long term securities investment - others NqqLRgMOR'
长期投资减值准备 Provision for long-term investment V=(4
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应收票据 Notes receivable RSmxwx^
应收股利 Dividends receivable P!bm$h*3?
应收利息 Interest receivable , is
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应收帐款 Trade debtors ={maCYlE.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 0TA/ExJ-LT
预付帐款 Prepayment 5+3Z?|b
应收补贴款 Allowance receivable RFA5vCG
其他应收款 Other debtors u> >t"w
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors SKRD{MRsux
其他流动资产 Other current assets @Gn9x(?J
物资采购 Purchase }
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原材料 Raw materials 8a?V h^
包装物 Packing materials 5QmF0z)wR
低值易耗品 Low value consumbles a.8 nWs^
材料成本差异 Material cost difference N;[w`d'#
自制半成品 Self-manufactured goods 3v0)oK
库存商品 Finished goods yx/:<^"-$
商品进销差价 Difference between purchase & sales of commodities p3x(:=
委托加工物资 Consigned processiong material 8KoP
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委托代销商品 Consignment-out >{GC@Cw
受托代销商品 Consignment-in u4+VG5.rhT
分期收款发出商品 Goods on instalment sales C5sV-UMR
存货跌价准备 Provision for obsolete stocks V<nzThM\
待摊费用 Prepaid expenses SKG_P)TnO
待处理流动资产损益 Unsettled G/L on current assets .Uih|h
待处理固定资产损益 Unsettled G/L on fixed assets g>f(5
委托贷款-本金 Consignment loan - principle GB[W'QGiq
委托贷款-利息 Consignment loan - interest K{|;'N-1
委托贷款-减值准备 Consignment loan - provision &x=<>~Ag3
固定资产-房屋建筑物 Fixed assets - Buildings ,sLV6DM
固定资产-机器设备 Fixed assets - Plant and machinery ]Uxx_1$,
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ^uZ%d
固定资产-运输设备 Fixed assets - Automobiles 'm/b+9?.
累计折旧 Accumulated depreciation CB|z{(&N
固定资产减值准备 Impairment of fixed assets _&w!JzpXT
工程物资-专用材料 Project material - specific materials $~ItT1k_
工程物资-专用设备 Project material - specific equipment 'Y"q=@Ei9
工程物资-预付大型设备款 Project material - prepaid for equipment ~kN
6Hr*X
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ?=4J
在建工程 Construction in progress m&ZdtB|
在建工程减值准备 Impairment of construction in progress <,cD EN7
固定资产清理 Disposal of fixed assets [;.zl1S<
无形资产-专利权 Intangible assets - patent bt
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无形资产-非专利技术 Intangible assets - industrial property and know-how )O7 Mfr
无形资产-商标权 Intangible assets - trademark rights u-k*[!JU
无形资产-土地使用权 Intangible assets - land use rights <w,aS;v6jp
无形资产-商誉 Intangible assets - goodwill TS1k'<c?
无形资产减值准备 Impairment of intangible assets 6s|C:1](b
长期待摊费用 Deferred assets +pjD{S~Y
未确认融资费用 Unrecognized finance fees fwl
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其他长期资产 Other long term assets "HYK~V
递延税款借项 Deferred assets debits kF\QO
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应付票据 Notes payable ~sA}.7
应付帐款 Trade creditors 7`WK1_rR\
预收帐款 Adanvances from customers {=R=\Y?r&
代销商品款 Consignment-in payables 8H{@0_M
其他应交款 Other payable to government U
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其他应付款 Other creditors 74Kl!A
应付股利 Proposed dividends beIEy(rA
待转资产价值 Donated assets LL,~&5{
预计负债 Accrued liabilities ;CU3CLn
应付短期债券 Short-term debentures payable % l5J
其他流动负债 Other current liabilities
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预提费用 Accrued expenses ;
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应付工资 Payroll payable '{Ywb@Bc
应付福利费 Welfare payable 8"S0E(,mu
短期借款-抵押借款 Bank loans - Short term - pledged m*a0V
短期借款-信用借款 Bank loans - Short term - credit .Wa6?r<g
短期借款-担保借款 Bank loans - Short term - guaranteed W~7q&||;C
一年内到期长期借款 Long term loans due within one year #~ >0Dr
一年内到期长期应付款 Long term payable due within one year &t6L8[#yd
长期借款 Bank loans - Long term kU#$
应付债券-债券面值 Bond payable - Par value #U6Wv1H{Lp
应付债券-债券溢价 Bond payable - Excess mirMDJsl%
应付债券-债券折价 Bond payable - Discount pWQ?pTh
应付债券-应计利息 Bond payable - Accrued interest lual'~
长期应付款 Long term payable Zo&U3b{Dy
专项应付款 Specific payable l[h??C`
其他长期负债 Other long term liabilities sa*hoL18
应交税金-所得税 Tax payable - income tax LL:B
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应交税金-增值税 Tax payable - VAT jNB-FVaT
应交税金-营业税 Tax payable - business tax `Y'}\>.#
应交税金-消费税 Tax payable - consumable tax 9RAN$\A
Ky
应交税金-其他 Tax payable - others pG|DT ?
递延税款贷项 Deferred taxation credit ]C'r4Ch^
股本 Share capital Wk$%0xZ7
已归还投资 Investment returned ?N`W,
利润分配-其他转入 Profit appropriation - other transfer in fw-LZ][
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #&$4tTl
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t4 aa5@r
利润分配-提取储备基金 Profit appropriation - reserve fund ,{]>U'-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DuCq16'0T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OvQG%D}P=
利润分配-利润归还投资 Profit appropriation - return investment by profit 6rR}qV,+{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZgzrA&6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /dtFB5Z"w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9v/1>rziE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $@DXS~UQA
期初未分配利润 Retained earnings, beginning of the year K{"+eA>CU
资本公积-股本溢价 Capital surplus - share premium zR]l2zL3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (Kx3:gs
资本公积-接受现金捐赠 Capital surplus - cash donation AC
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资本公积-股权投资准备 Capital surplus - investment reserve Plt~l3_
资本公积-拨款转入 Capital surplus - subsidiary sdrE4-zd
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zf
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资本公积-其他 Capital surplus - others hGzj}t
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ek3/`]V:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mGoUF$9 k
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iao_w'tJ
盈余公积-储备基金 Surplus reserve - reserve fund ,Y}HP3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QDLtilf :
盈余公积-利润归还投资 Surplus reserve - reture investment by investment P PmE.%_
主营业务收入 Sales Xo$(zGb
主营业务成本 Cost of sales +AXui|mn
主营业务税金及附加 Sales tax d+z8^$z"
营业费用 Operating expenses 2}hEBw68
管理费用 General and administrative expenses Pq !\6s@
财务费用 Financial expenses $S3C_..
投资收益 Investment income z!?xz
其他业务收入 Other operating income j].XVn,
营业外收入 Non-operating income Lw2EA 5
补贴收入 Subsidy income na>UFw7>*
其他业务支出 Other operating expenses qJrK?:O;
营业外支出 Non-operating expenses I+ydVj(Op
所得税 Income tax SmC91XO
+.gZILw