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 。 {e
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现金 Cash in hand ' D+h_*H
银行存款 Cash in bank l2U"4d!o
其他货币资金-外埠存款Other monetary assets - cash in other cities UHF.R>Ry
其他货币资金-银行本票 Other monetary assets - cashier‘s check ` ZXX[&C
其他货币资金-银行汇票 Other monetary assets - bank draft bWo-(
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其他货币资金-信用卡 Other monetary assets - credit cards V6?ku6k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit }kdYR#{s
其他货币资金-存出投资款 Other monetary assets - cash for investment mdR:XuRD"t
短期投资-股票投资 Investments - Short term - stocks c 's=>-X
短期投资-债券投资 Investments - Short term - bonds /Ou`$2H87
短期投资-基金投资 Investments - Short term - funds Ey=(B'A~
短期投资-其他投资 Investments - Short term - others MbC7`Sp&i
短期投资跌价准备 Provision for short-term investment >nkd U
长期股权投资-股票投资 Long term equity investment - stocks
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长期股权投资-其他股权投资 Long term equity investment - others A!No:?S
长期债券投资-债券投资 Long term securities investemnt - bonds \,i9 m9;y
长期债券投资-其他债权投资 Long term securities investment - others rY_)N^B|nF
长期投资减值准备 Provision for long-term investment x'@0]f.
应收票据 Notes receivable 7R[4XQ%
应收股利 Dividends receivable qP6]}Aj]
应收利息 Interest receivable DcE)6z#
应收帐款 Trade debtors kG/:fP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /Y:&307q
预付帐款 Prepayment _?kjIF
应收补贴款 Allowance receivable :
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其他应收款 Other debtors R<@s]xX_
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }20
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其他流动资产 Other current assets 3~}G~ t
物资采购 Purchase Lz's!b
原材料 Raw materials 'Ar+k\.J
包装物 Packing materials 0m$f9b|Q?
低值易耗品 Low value consumbles u~7mH
材料成本差异 Material cost difference AHc:6v^
自制半成品 Self-manufactured goods j+"i$ln+s
库存商品 Finished goods #\[h.4i
商品进销差价 Difference between purchase & sales of commodities ~q4KQ&.!
委托加工物资 Consigned processiong material 0]?} kY
委托代销商品 Consignment-out zD:"O4ZM^^
受托代销商品 Consignment-in KSnU;B6w>
分期收款发出商品 Goods on instalment sales l5QH8eNwME
存货跌价准备 Provision for obsolete stocks z %{Z
待摊费用 Prepaid expenses 2jV.\C k
待处理流动资产损益 Unsettled G/L on current assets xDv$z.=Y
待处理固定资产损益 Unsettled G/L on fixed assets ma[%,u`
委托贷款-本金 Consignment loan - principle je@F:5
委托贷款-利息 Consignment loan - interest A}p mr
委托贷款-减值准备 Consignment loan - provision =/Pmi_
固定资产-房屋建筑物 Fixed assets - Buildings Xptb4]
固定资产-机器设备 Fixed assets - Plant and machinery A Vf'"~?
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures e\%+~GUTC=
固定资产-运输设备 Fixed assets - Automobiles EjW3_ %
累计折旧 Accumulated depreciation xDU>y
固定资产减值准备 Impairment of fixed assets 'NHtCs=F
工程物资-专用材料 Project material - specific materials 8}z]B^?Fy
工程物资-专用设备 Project material - specific equipment ^F2OTz4n
工程物资-预付大型设备款 Project material - prepaid for equipment ~sj'GEhEg
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %Z9&z mO
在建工程 Construction in progress ]=\vl>W
在建工程减值准备 Impairment of construction in progress qpzzk9ba[
固定资产清理 Disposal of fixed assets s\i:;`l:=5
无形资产-专利权 Intangible assets - patent i3#To}g5V
无形资产-非专利技术 Intangible assets - industrial property and know-how Tlc3l}B*Z
无形资产-商标权 Intangible assets - trademark rights 3<.]+ukm
无形资产-土地使用权 Intangible assets - land use rights JLo'=(
无形资产-商誉 Intangible assets - goodwill zmd,uhNc:
无形资产减值准备 Impairment of intangible assets $BHbnsaQ
长期待摊费用 Deferred assets "~- H]9
未确认融资费用 Unrecognized finance fees e59P6/z
其他长期资产 Other long term assets };;\&#
递延税款借项 Deferred assets debits Bu|Uz0Y
应付票据 Notes payable 8w1TX [b
应付帐款 Trade creditors -5;Kyio
预收帐款 Adanvances from customers D+edTAQ8
代销商品款 Consignment-in payables \1|]?ZQ\ K
其他应交款 Other payable to government ,{DZvif
其他应付款 Other creditors eS)2#=
应付股利 Proposed dividends x?s5vxAKf
待转资产价值 Donated assets Ax
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预计负债 Accrued liabilities &D@/_m $
应付短期债券 Short-term debentures payable ?4>uGaU\
其他流动负债 Other current liabilities vxuxfi8x
预提费用 Accrued expenses Z9Prw/8P
应付工资 Payroll payable [O~'\Q
应付福利费 Welfare payable "9F]
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短期借款-抵押借款 Bank loans - Short term - pledged Pf,S`Uw;
短期借款-信用借款 Bank loans - Short term - credit Zx$q,Zo<
短期借款-担保借款 Bank loans - Short term - guaranteed d'j8P
一年内到期长期借款 Long term loans due within one year nADt8
一年内到期长期应付款 Long term payable due within one year [4qCW{x._
长期借款 Bank loans - Long term 81?7u!=ic+
应付债券-债券面值 Bond payable - Par value 1K(a=o[Ce
应付债券-债券溢价 Bond payable - Excess UrAg*v!Qy
应付债券-债券折价 Bond payable - Discount fDe4 [QQ8
应付债券-应计利息 Bond payable - Accrued interest 5WhR|
长期应付款 Long term payable 9gjI;*(z1
专项应付款 Specific payable "mT95x\NA\
其他长期负债 Other long term liabilities X( Q*(_
应交税金-所得税 Tax payable - income tax K&1o!<|
应交税金-增值税 Tax payable - VAT KKMzhvf]#
应交税金-营业税 Tax payable - business tax p#-ov-znp
应交税金-消费税 Tax payable - consumable tax RSL%<
应交税金-其他 Tax payable - others Q2^~^'Yk
递延税款贷项 Deferred taxation credit 'p0|wM_
股本 Share capital Vj
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已归还投资 Investment returned F\pw0^K;N
利润分配-其他转入 Profit appropriation - other transfer in 8R!3}kx
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *Nfn6lVB
利润分配-提取储备基金 Profit appropriation - reserve fund W40GW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7\ .Ax
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZHPsGHA
利润分配-利润归还投资 Profit appropriation - return investment by profit PqOy"HO
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1-z*'Ghys
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lo }[o0X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends In1VW|4h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !sF! (u7
期初未分配利润 Retained earnings, beginning of the year 5Gj?'Wov9
资本公积-股本溢价 Capital surplus - share premium ]J=S\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve bXN-q!
资本公积-接受现金捐赠 Capital surplus - cash donation `
b(y 5 Z
资本公积-股权投资准备 Capital surplus - investment reserve F[aow$",+}
资本公积-拨款转入 Capital surplus - subsidiary i?7%z`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]>utLi5dX
资本公积-其他 Capital surplus - others `i{k^Q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G5^gwG+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "|1MJuY_6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |=OO$z;q|
盈余公积-储备基金 Surplus reserve - reserve fund P1PP#>E-2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zs +[Aco)
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6{O#!o*g
主营业务收入 Sales 0 O{Y
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主营业务成本 Cost of sales wp/u*g
主营业务税金及附加 Sales tax H>AzxhX[n
营业费用 Operating expenses P\ yt!S2
管理费用 General and administrative expenses cQ4TYr;?
财务费用 Financial expenses uj.~/W1,!
投资收益 Investment income )g4oUZDF
其他业务收入 Other operating income JOj\#!\>k0
营业外收入 Non-operating income 7f4R5c
补贴收入 Subsidy income C,C=W]G
其他业务支出 Other operating expenses ;OYwZ
营业外支出 Non-operating expenses -Q@jL{Ue
所得税 Income tax ^q"wd?((h
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