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 。 (
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现金 Cash in hand eGMw:H
银行存款 Cash in bank 0+0Y$;
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其他货币资金-外埠存款Other monetary assets - cash in other cities $(&uaDYv
其他货币资金-银行本票 Other monetary assets - cashier‘s check lR?1,yLp
其他货币资金-银行汇票 Other monetary assets - bank draft ?3DL .U{
其他货币资金-信用卡 Other monetary assets - credit cards 0,0WdJAe
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,5 8-h?B0v
其他货币资金-存出投资款 Other monetary assets - cash for investment 5+GTK)D
短期投资-股票投资 Investments - Short term - stocks I>MLI=[Kg
短期投资-债券投资 Investments - Short term - bonds A7QT4h&6
短期投资-基金投资 Investments - Short term - funds ZZi9<g1
短期投资-其他投资 Investments - Short term - others IlEU6Rs
短期投资跌价准备 Provision for short-term investment H~[q<ybxr
长期股权投资-股票投资 Long term equity investment - stocks ~&/Nl_#
长期股权投资-其他股权投资 Long term equity investment - others nR%w5oe
长期债券投资-债券投资 Long term securities investemnt - bonds UHJro9
长期债券投资-其他债权投资 Long term securities investment - others qA}l[:F+#
长期投资减值准备 Provision for long-term investment Xk:x=4u&
应收票据 Notes receivable a[t"J*0
应收股利 Dividends receivable 1sUgjyGQ
应收利息 Interest receivable G>dXK,f<B0
应收帐款 Trade debtors tli*3YIw
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Fkv284,LM
预付帐款 Prepayment QP%AJ[3ea%
应收补贴款 Allowance receivable B{#Fm6
其他应收款 Other debtors 8hV4l'Pa72
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors L `2{H%J`
其他流动资产 Other current assets y
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物资采购 Purchase <a
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原材料 Raw materials *h?*RUQ
包装物 Packing materials VU\G49
低值易耗品 Low value consumbles :4:U\k;QwA
材料成本差异 Material cost difference !rx5
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自制半成品 Self-manufactured goods RCkmxO;b&
库存商品 Finished goods h6Vd<sV\tf
商品进销差价 Difference between purchase & sales of commodities i&HU7mP/
委托加工物资 Consigned processiong material :hHKm|1FE
委托代销商品 Consignment-out k]4CN
受托代销商品 Consignment-in >U:-U"rA?
分期收款发出商品 Goods on instalment sales %PVu>^
存货跌价准备 Provision for obsolete stocks $hM9{
待摊费用 Prepaid expenses ?zo7.R-Vac
待处理流动资产损益 Unsettled G/L on current assets be6`Sv"H
待处理固定资产损益 Unsettled G/L on fixed assets BT:b&"AR[
委托贷款-本金 Consignment loan - principle eT F s9$
委托贷款-利息 Consignment loan - interest JpQV7}$
委托贷款-减值准备 Consignment loan - provision )x5w`N]lm
固定资产-房屋建筑物 Fixed assets - Buildings Y(JZP\Tf_N
固定资产-机器设备 Fixed assets - Plant and machinery [CnoMN
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ubl
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固定资产-运输设备 Fixed assets - Automobiles q:_-#u
累计折旧 Accumulated depreciation P@etT8| V
固定资产减值准备 Impairment of fixed assets _=w=!U&W
工程物资-专用材料 Project material - specific materials TIV|7nKL
工程物资-专用设备 Project material - specific equipment %)}_OXWf:
工程物资-预付大型设备款 Project material - prepaid for equipment BQMo*I>I
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production B(@uJ^N
在建工程 Construction in progress OoOwEV2p_
在建工程减值准备 Impairment of construction in progress (Q"s;g
固定资产清理 Disposal of fixed assets wh]v{Fi'
无形资产-专利权 Intangible assets - patent <t *3w
无形资产-非专利技术 Intangible assets - industrial property and know-how ,=6;dT
无形资产-商标权 Intangible assets - trademark rights J<L"D/
无形资产-土地使用权 Intangible assets - land use rights : 2L-Nf
无形资产-商誉 Intangible assets - goodwill ?f6Fj
无形资产减值准备 Impairment of intangible assets ZYl*-i&~?
长期待摊费用 Deferred assets 1
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未确认融资费用 Unrecognized finance fees X)Rh&ui
其他长期资产 Other long term assets cMUmJH
递延税款借项 Deferred assets debits =rNI&K_<
应付票据 Notes payable :JxuaM8
应付帐款 Trade creditors =HoA2,R)
预收帐款 Adanvances from customers 7*&q"
代销商品款 Consignment-in payables
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其他应交款 Other payable to government r-}C !aF]
其他应付款 Other creditors .|6Wmn-uS
应付股利 Proposed dividends v~O2y>8Z
待转资产价值 Donated assets 0Q/BTT%X
预计负债 Accrued liabilities G{s
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应付短期债券 Short-term debentures payable %?`$#*f\%
其他流动负债 Other current liabilities M-f; ,>
预提费用 Accrued expenses 2)`4(38
应付工资 Payroll payable j|WN!!7
应付福利费 Welfare payable 4H%Ai(F}_
短期借款-抵押借款 Bank loans - Short term - pledged ^^*dHWHn<
短期借款-信用借款 Bank loans - Short term - credit C'z}jM`g
短期借款-担保借款 Bank loans - Short term - guaranteed r/ LgmVRn
一年内到期长期借款 Long term loans due within one year ;x=0+0JD
一年内到期长期应付款 Long term payable due within one year "
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长期借款 Bank loans - Long term 9<!Ie^o?
应付债券-债券面值 Bond payable - Par value P_c9v/
应付债券-债券溢价 Bond payable - Excess <yEd'Z
应付债券-债券折价 Bond payable - Discount o7@81QA!e
应付债券-应计利息 Bond payable - Accrued interest x_KJCU
长期应付款 Long term payable >]8H@. \
专项应付款 Specific payable l:VcV
其他长期负债 Other long term liabilities IsiCHtY9
应交税金-所得税 Tax payable - income tax z/S}z4o/
应交税金-增值税 Tax payable - VAT 8DJoQl9
应交税金-营业税 Tax payable - business tax dxeLu
应交税金-消费税 Tax payable - consumable tax RS[QZOoW}
应交税金-其他 Tax payable - others czp}-{4X
递延税款贷项 Deferred taxation credit QK/~lN
股本 Share capital 4T:@W C
已归还投资 Investment returned 5F|oNI}$:
利润分配-其他转入 Profit appropriation - other transfer in G8p6p6*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |Xk>a7X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p# (5
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利润分配-提取储备基金 Profit appropriation - reserve fund @ * *]o
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w97%5[-T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ],ISWb
利润分配-利润归还投资 Profit appropriation - return investment by profit nx'D&,VX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;bt%TxuKb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve NXDuO_#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L,wEUI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares EJ`"npU
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium rXu^]CK
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资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'e06QMp@
资本公积-接受现金捐赠 Capital surplus - cash donation TW}nO|qw
资本公积-股权投资准备 Capital surplus - investment reserve V17SJSC-
资本公积-拨款转入 Capital surplus - subsidiary q'[q]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4XXuj
资本公积-其他 Capital surplus - others
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x\R
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,O/ t6'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #Rcb
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盈余公积-储备基金 Surplus reserve - reserve fund _"0Bg3Y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund "_
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment jUCrj
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主营业务收入 Sales 1US4:6xX_
主营业务成本 Cost of sales P<A_7Ho
主营业务税金及附加 Sales tax ?#P@N4Uw}y
营业费用 Operating expenses R<n'v.~"A
管理费用 General and administrative expenses y d4\%%]
财务费用 Financial expenses kls
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投资收益 Investment income 3=~0m
其他业务收入 Other operating income m3E`kW|
营业外收入 Non-operating income
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补贴收入 Subsidy income ^9*kZV<K
其他业务支出 Other operating expenses e$ {Cf
营业外支出 Non-operating expenses Ryrvu 1 k
所得税 Income tax V*w~Sr%
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