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 。 G ROl9xp2
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现金 Cash in hand <;U"D.'
银行存款 Cash in bank eTrGFe!8w
其他货币资金-外埠存款Other monetary assets - cash in other cities *j<;;z-
其他货币资金-银行本票 Other monetary assets - cashier‘s check Z|wZyt$$
其他货币资金-银行汇票 Other monetary assets - bank draft \N"K^kR4
其他货币资金-信用卡 Other monetary assets - credit cards ~@got
其他货币资金-信用证保证金 Other monetary assets - L/C deposit RJtSHiM2
其他货币资金-存出投资款 Other monetary assets - cash for investment Oa@X! \
短期投资-股票投资 Investments - Short term - stocks Y6{p|F?&"
短期投资-债券投资 Investments - Short term - bonds !L3Bvb;Q
短期投资-基金投资 Investments - Short term - funds L~ 1Lv?
短期投资-其他投资 Investments - Short term - others .v;2Q7X
短期投资跌价准备 Provision for short-term investment _f34p:B%s
长期股权投资-股票投资 Long term equity investment - stocks df8rf8
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长期股权投资-其他股权投资 Long term equity investment - others GSpS8wWD }
长期债券投资-债券投资 Long term securities investemnt - bonds 9=JU&/!
长期债券投资-其他债权投资 Long term securities investment - others |c >
长期投资减值准备 Provision for long-term investment Y{p *$
应收票据 Notes receivable oM MU5sm
应收股利 Dividends receivable 2]4R`[#
应收利息 Interest receivable MX9q
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应收帐款 Trade debtors J`"1Dl
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors WtlIrdc
预付帐款 Prepayment `yC
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应收补贴款 Allowance receivable Wg}#{[4
其他应收款 Other debtors )k7`!@ID
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors j j$'DZk
其他流动资产 Other current assets ?TzN?\
物资采购 Purchase CQtd%'rt6
原材料 Raw materials @H{$,\\
包装物 Packing materials Nw|Lrn*h!
低值易耗品 Low value consumbles EB> RY+\
材料成本差异 Material cost difference i
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自制半成品 Self-manufactured goods &"^A
库存商品 Finished goods 1/#N{rZ
商品进销差价 Difference between purchase & sales of commodities q5OW1%
委托加工物资 Consigned processiong material c~C :"g.y
委托代销商品 Consignment-out 3q1O:b^eo
受托代销商品 Consignment-in 9qqEr~
分期收款发出商品 Goods on instalment sales .vT'hu
存货跌价准备 Provision for obsolete stocks T-5T`awf
待摊费用 Prepaid expenses Y%&6qt G
待处理流动资产损益 Unsettled G/L on current assets ;'<K}h
待处理固定资产损益 Unsettled G/L on fixed assets ;G},xDGO_m
委托贷款-本金 Consignment loan - principle JBWiTUk
委托贷款-利息 Consignment loan - interest ".w*_1G7U
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings (bBetX
固定资产-机器设备 Fixed assets - Plant and machinery Dri1A%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures FG8bP
固定资产-运输设备 Fixed assets - Automobiles nt5 ~"8
累计折旧 Accumulated depreciation ueWG/`ig
固定资产减值准备 Impairment of fixed assets 2%@j<yS
工程物资-专用材料 Project material - specific materials \8t g7Sdq
工程物资-专用设备 Project material - specific equipment oW/&X5
工程物资-预付大型设备款 Project material - prepaid for equipment L>@6lhD)x
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production -Xd/-,zPY
在建工程 Construction in progress qKSM*k~
在建工程减值准备 Impairment of construction in progress x b _C1n
固定资产清理 Disposal of fixed assets 2
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无形资产-专利权 Intangible assets - patent )8Q|y
无形资产-非专利技术 Intangible assets - industrial property and know-how W)9KYI9u
无形资产-商标权 Intangible assets - trademark rights _;@kS<\N
无形资产-土地使用权 Intangible assets - land use rights x]{h$yI
无形资产-商誉 Intangible assets - goodwill 6,c,i;J_
无形资产减值准备 Impairment of intangible assets H%sQVE7m
长期待摊费用 Deferred assets "0/OpT7h7
未确认融资费用 Unrecognized finance fees h.7 1O"N
其他长期资产 Other long term assets uvmNQg
递延税款借项 Deferred assets debits ,*%8*]<=
应付票据 Notes payable N[42al
应付帐款 Trade creditors {fGi:b\[ 8
预收帐款 Adanvances from customers h 1Q7(8=Eg
代销商品款 Consignment-in payables >ZNL
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其他应交款 Other payable to government \T[*|"RFZ
其他应付款 Other creditors <T
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应付股利 Proposed dividends &[s^`e
待转资产价值 Donated assets 0[hl&7 Ab@
预计负债 Accrued liabilities 3~ZtAgih%
应付短期债券 Short-term debentures payable 6l> G>)
其他流动负债 Other current liabilities }'Z(J)Bg
预提费用 Accrued expenses Y{J/Oib
应付工资 Payroll payable ]#*@<T*[
应付福利费 Welfare payable Z]Qm64^I
短期借款-抵押借款 Bank loans - Short term - pledged >T(f
短期借款-信用借款 Bank loans - Short term - credit (JM4W
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短期借款-担保借款 Bank loans - Short term - guaranteed i"-#1vy=
一年内到期长期借款 Long term loans due within one year Gpgi@
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一年内到期长期应付款 Long term payable due within one year Lv_6Mf(
长期借款 Bank loans - Long term ^iI^)
应付债券-债券面值 Bond payable - Par value A+
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应付债券-债券溢价 Bond payable - Excess klx4Mvq+/@
应付债券-债券折价 Bond payable - Discount Ne#nSx5,
应付债券-应计利息 Bond payable - Accrued interest &O%Kj8)
长期应付款 Long term payable Cu`ZgKLQ
专项应付款 Specific payable I&cb5j]C
其他长期负债 Other long term liabilities \XpPb{:>
应交税金-所得税 Tax payable - income tax n&Al~-Q:^
应交税金-增值税 Tax payable - VAT xw=B4u'z
应交税金-营业税 Tax payable - business tax 'l;?P
应交税金-消费税 Tax payable - consumable tax r[?rwc^
应交税金-其他 Tax payable - others [@\f 0R
递延税款贷项 Deferred taxation credit V)0bLR
股本 Share capital F^aD!O
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已归还投资 Investment returned D'2O#Rj4q
利润分配-其他转入 Profit appropriation - other transfer in jf%Ydr}`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ae^xuM?7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (Ux%7H_d
利润分配-提取储备基金 Profit appropriation - reserve fund :}GxJT4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dyx4_!fO
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^<E,aCy
利润分配-利润归还投资 Profit appropriation - return investment by profit "qDEI}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qt1#P
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lLg23k{'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '/"( `f,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @lJGdp
期初未分配利润 Retained earnings, beginning of the year [X
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资本公积-股本溢价 Capital surplus - share premium *3k~%RM%?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Onc!5L
资本公积-接受现金捐赠 Capital surplus - cash donation `n %~#TJ
资本公积-股权投资准备 Capital surplus - investment reserve vAVoF
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资本公积-拨款转入 Capital surplus - subsidiary (Q'XjN\#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation pH*L8tT
资本公积-其他 Capital surplus - others *%fOE;-?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2HTZ,W
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -,i1T(p1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /stED{j,
盈余公积-储备基金 Surplus reserve - reserve fund |FNP~5v
盈余公积-企业发展基金 Surplus reserve - enterprise development fund t]vz+VQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |MRxm"]A
主营业务收入 Sales gVD!.
主营业务成本 Cost of sales :J<S-d=
主营业务税金及附加 Sales tax ML'R[~|
营业费用 Operating expenses 2?"9NQvz
管理费用 General and administrative expenses
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财务费用 Financial expenses Jz-f1mhQV
投资收益 Investment income +}1]8:>cq
其他业务收入 Other operating income 97BL%_^k
营业外收入 Non-operating income d
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补贴收入 Subsidy income 0qTa @y
其他业务支出 Other operating expenses NKMB,b
营业外支出 Non-operating expenses =uvv|@Z
所得税 Income tax r!zNcN(%cs
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