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 。 []\=(Uc;
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现金 Cash in hand bL6, fUS
银行存款 Cash in bank E8`AU<
其他货币资金-外埠存款Other monetary assets - cash in other cities 2.
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其他货币资金-银行本票 Other monetary assets - cashier‘s check I
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其他货币资金-银行汇票 Other monetary assets - bank draft h;+bHrKji
其他货币资金-信用卡 Other monetary assets - credit cards u{Rgk:bn
其他货币资金-信用证保证金 Other monetary assets - L/C deposit D^\gU-8M
其他货币资金-存出投资款 Other monetary assets - cash for investment
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短期投资-股票投资 Investments - Short term - stocks E1"H(m&6
短期投资-债券投资 Investments - Short term - bonds 'yIz<o
短期投资-基金投资 Investments - Short term - funds )0tq&
短期投资-其他投资 Investments - Short term - others r_p4pxs
短期投资跌价准备 Provision for short-term investment oP%'8%tk
长期股权投资-股票投资 Long term equity investment - stocks ZLN79r{T
长期股权投资-其他股权投资 Long term equity investment - others cBGR%w\t%
长期债券投资-债券投资 Long term securities investemnt - bonds Z(~v{c %<
长期债券投资-其他债权投资 Long term securities investment - others x%$as;
长期投资减值准备 Provision for long-term investment @hz~9AII9
应收票据 Notes receivable 4:50d
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应收股利 Dividends receivable 3|Vh[iAa\
应收利息 Interest receivable ML)5nJD
应收帐款 Trade debtors pS) &d4i
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9pehQFfH
预付帐款 Prepayment n0T>sE-9
应收补贴款 Allowance receivable 8-"lK7
其他应收款 Other debtors JKJ+RkXf3
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors JvI6+[
其他流动资产 Other current assets gf]k@-)
物资采购 Purchase xGBp+j1H
原材料 Raw materials GcHy`bQbiX
包装物 Packing materials LQr
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低值易耗品 Low value consumbles W["c3c
材料成本差异 Material cost difference kJfMTfl,
自制半成品 Self-manufactured goods kX1#+X
库存商品 Finished goods HOPi2nf{
商品进销差价 Difference between purchase & sales of commodities 8b!-2d:*
委托加工物资 Consigned processiong material 5(qc_~p^
委托代销商品 Consignment-out bS2)L4MQY
受托代销商品 Consignment-in {*lRI
分期收款发出商品 Goods on instalment sales Ra~|;(
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存货跌价准备 Provision for obsolete stocks /W @k:
待摊费用 Prepaid expenses w~lxWgaY7
待处理流动资产损益 Unsettled G/L on current assets Y`tv"v2
待处理固定资产损益 Unsettled G/L on fixed assets ]NRQM8
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委托贷款-本金 Consignment loan - principle UbDRE[^P
委托贷款-利息 Consignment loan - interest 9Z_!}eY2mc
委托贷款-减值准备 Consignment loan - provision Dau'VtzN
固定资产-房屋建筑物 Fixed assets - Buildings \0'0)@uziQ
固定资产-机器设备 Fixed assets - Plant and machinery vf&Sk`
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Mu>WS)1lS
固定资产-运输设备 Fixed assets - Automobiles RY\[[eG
累计折旧 Accumulated depreciation tAxS1<T4
固定资产减值准备 Impairment of fixed assets 4w)aAXK
工程物资-专用材料 Project material - specific materials C3#mmiL-
工程物资-专用设备 Project material - specific equipment 0+P[0
工程物资-预付大型设备款 Project material - prepaid for equipment M<KWx'uV
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production P+/6-C J
在建工程 Construction in progress .~L^h/)Gjy
在建工程减值准备 Impairment of construction in progress Lfj]Y~*z
固定资产清理 Disposal of fixed assets Rv^
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无形资产-专利权 Intangible assets - patent 6Y 4I $[
无形资产-非专利技术 Intangible assets - industrial property and know-how fdCN?p[_
无形资产-商标权 Intangible assets - trademark rights @*s7~:VQ
无形资产-土地使用权 Intangible assets - land use rights F%s
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无形资产-商誉 Intangible assets - goodwill ;H%T5$:trP
无形资产减值准备 Impairment of intangible assets ML= :&M!ao
长期待摊费用 Deferred assets rF>7
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未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets }o{6
递延税款借项 Deferred assets debits ]u(EEsG/
应付票据 Notes payable @4EC z>Q
应付帐款 Trade creditors ^|+;~3<J
预收帐款 Adanvances from customers =w#sCy
代销商品款 Consignment-in payables dh.vZ0v=7
其他应交款 Other payable to government ]>%M%B
其他应付款 Other creditors g5,Bj
应付股利 Proposed dividends
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待转资产价值 Donated assets q,->E<8
预计负债 Accrued liabilities +:#x!i;W8[
应付短期债券 Short-term debentures payable '
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其他流动负债 Other current liabilities '*XX|\.
预提费用 Accrued expenses !U?Z<zh
应付工资 Payroll payable qL
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应付福利费 Welfare payable D$W09ng-
短期借款-抵押借款 Bank loans - Short term - pledged +_E\Omcw
短期借款-信用借款 Bank loans - Short term - credit kd3vlp
短期借款-担保借款 Bank loans - Short term - guaranteed q/N1q&
一年内到期长期借款 Long term loans due within one year ^<"^}Jh.M
一年内到期长期应付款 Long term payable due within one year M6mJ'Q482
长期借款 Bank loans - Long term <`/22S"
应付债券-债券面值 Bond payable - Par value 4#c-?mh_
应付债券-债券溢价 Bond payable - Excess PRyZ; @
应付债券-债券折价 Bond payable - Discount O,+ZD^
应付债券-应计利息 Bond payable - Accrued interest Y8$,So>~
长期应付款 Long term payable xD|CQo}:
专项应付款 Specific payable 6_#:LFke
其他长期负债 Other long term liabilities 74u_YA<"
应交税金-所得税 Tax payable - income tax @UG%B7
应交税金-增值税 Tax payable - VAT ( ;(DI^Un8
应交税金-营业税 Tax payable - business tax v[UrOT:
应交税金-消费税 Tax payable - consumable tax /ivA[LSS
应交税金-其他 Tax payable - others aVXk8zuL
递延税款贷项 Deferred taxation credit 4{Q{>S*h
股本 Share capital |[lmW%
已归还投资 Investment returned "F3M m
利润分配-其他转入 Profit appropriation - other transfer in q(C <w
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0K*|B.O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Munal=wL
利润分配-提取储备基金 Profit appropriation - reserve fund {0t-Q k
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %Uz
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5?{ytNCY
利润分配-利润归还投资 Profit appropriation - return investment by profit ET[vJnReC
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TjswB#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m\];.Da
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E/6@>.T?'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -{tB&V~+v
期初未分配利润 Retained earnings, beginning of the year ;94e
资本公积-股本溢价 Capital surplus - share premium "Om4P|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !eH9LRp
资本公积-接受现金捐赠 Capital surplus - cash donation ff3HR+%M
资本公积-股权投资准备 Capital surplus - investment reserve MMYV8;c
资本公积-拨款转入 Capital surplus - subsidiary %JsCw8C6?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;*Z.|?3MM
资本公积-其他 Capital surplus - others s?g`ufF.t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [|)Eyd[G
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lNQ8$b
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K\2UwX
盈余公积-储备基金 Surplus reserve - reserve fund .e,(}_[[<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fZH";_"1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {f9jK@%Gy
主营业务收入 Sales G+$A|'<`z
主营业务成本 Cost of sales wj$J}F
主营业务税金及附加 Sales tax pg4J)<t#
营业费用 Operating expenses *co=<g]4KY
管理费用 General and administrative expenses Zc<fopi h
财务费用 Financial expenses @2>j4Sc
投资收益 Investment income H1bPNt63
其他业务收入 Other operating income E6f{z9y6
营业外收入 Non-operating income av.L%l&d
补贴收入 Subsidy income g+xA0qW
其他业务支出 Other operating expenses uoIvFcb^
营业外支出 Non-operating expenses _?+gfi+
所得税 Income tax ]sbj8
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