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 。 |Y [wzDYV
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现金 Cash in hand CB/D4
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银行存款 Cash in bank S=e{MI
其他货币资金-外埠存款Other monetary assets - cash in other cities Y[$!`);Ye
其他货币资金-银行本票 Other monetary assets - cashier‘s check b;cdIl!3
其他货币资金-银行汇票 Other monetary assets - bank draft EuyXgK>g
其他货币资金-信用卡 Other monetary assets - credit cards :qIXY/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit RWgNo#<
其他货币资金-存出投资款 Other monetary assets - cash for investment &'}RrW-s
短期投资-股票投资 Investments - Short term - stocks s1h/}
短期投资-债券投资 Investments - Short term - bonds 7,lq}a8z
短期投资-基金投资 Investments - Short term - funds NR5oIKP?
短期投资-其他投资 Investments - Short term - others C86J
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短期投资跌价准备 Provision for short-term investment Z
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长期股权投资-股票投资 Long term equity investment - stocks @++.FEf
长期股权投资-其他股权投资 Long term equity investment - others B hp-jq'!B
长期债券投资-债券投资 Long term securities investemnt - bonds fDvl/|62{
长期债券投资-其他债权投资 Long term securities investment - others jkt_5+S
长期投资减值准备 Provision for long-term investment f'VX Y-
应收票据 Notes receivable l33Pm/V2?
应收股利 Dividends receivable [`rba'
应收利息 Interest receivable -U/c\-~fU
应收帐款 Trade debtors fH> NJK;
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors %Cv D-![0
预付帐款 Prepayment D~$r\]av
应收补贴款 Allowance receivable HP3lz,d
其他应收款 Other debtors "vyNxZE
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors kT'u1q$3Vo
其他流动资产 Other current assets Gq }U|Z
物资采购 Purchase v4.#;F.\m
原材料 Raw materials S7L=#+Z
包装物 Packing materials 0iwZT&O
低值易耗品 Low value consumbles /x[jQM\
材料成本差异 Material cost difference 4*cU<
自制半成品 Self-manufactured goods Ju
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库存商品 Finished goods %]8qAtV^3j
商品进销差价 Difference between purchase & sales of commodities .sj
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委托加工物资 Consigned processiong material 6w(6}m.L^
委托代销商品 Consignment-out |]ZYa.+:
受托代销商品 Consignment-in XAe%m^
分期收款发出商品 Goods on instalment sales 2VJR$Pao
存货跌价准备 Provision for obsolete stocks OSf}Q=BL
待摊费用 Prepaid expenses J_v$YwE
待处理流动资产损益 Unsettled G/L on current assets ~ ArP9
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待处理固定资产损益 Unsettled G/L on fixed assets ?Vdia:
委托贷款-本金 Consignment loan - principle 8peDI7[|
委托贷款-利息 Consignment loan - interest 7El[ >
委托贷款-减值准备 Consignment loan - provision /(BMG/Tb
固定资产-房屋建筑物 Fixed assets - Buildings 8_6Q~
固定资产-机器设备 Fixed assets - Plant and machinery MvWaB
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ykX/9y+-s
固定资产-运输设备 Fixed assets - Automobiles hij
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累计折旧 Accumulated depreciation v>-VlQ
固定资产减值准备 Impairment of fixed assets
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工程物资-专用材料 Project material - specific materials 0#S W!b|%
工程物资-专用设备 Project material - specific equipment :E@3Vl#U
工程物资-预付大型设备款 Project material - prepaid for equipment E7Y`|nT
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production JMz;BAHT
在建工程 Construction in progress Gmq/3tw
在建工程减值准备 Impairment of construction in progress JZD[N Z<
固定资产清理 Disposal of fixed assets j.L-{6_s>~
无形资产-专利权 Intangible assets - patent .%Ta]!0
无形资产-非专利技术 Intangible assets - industrial property and know-how isZA oYVu
无形资产-商标权 Intangible assets - trademark rights |<.lW
无形资产-土地使用权 Intangible assets - land use rights P5#r,:zL
无形资产-商誉 Intangible assets - goodwill /U"CO 8Da
无形资产减值准备 Impairment of intangible assets vL\&6n~M>
长期待摊费用 Deferred assets :h&fbBH
未确认融资费用 Unrecognized finance fees Z]j*9#G1s
其他长期资产 Other long term assets ]jaQ[g$F
递延税款借项 Deferred assets debits 75T7+:p
应付票据 Notes payable [-;_ZFS{
应付帐款 Trade creditors "gne_Ye.
预收帐款 Adanvances from customers |*'cF-lp6v
代销商品款 Consignment-in payables !>e5z|1
其他应交款 Other payable to government &xY^OCt
其他应付款 Other creditors SOi*SwQ8
应付股利 Proposed dividends (h5'9r
待转资产价值 Donated assets Mc%Nf$XQ
预计负债 Accrued liabilities xgNJ eQ
应付短期债券 Short-term debentures payable o;=l^-
其他流动负债 Other current liabilities pm\x~3jHs
预提费用 Accrued expenses l-s!A(l
应付工资 Payroll payable +tk{"s^r*
应付福利费 Welfare payable ""1^k2fj
短期借款-抵押借款 Bank loans - Short term - pledged {FIXc^m'
短期借款-信用借款 Bank loans - Short term - credit k?z98 >4
短期借款-担保借款 Bank loans - Short term - guaranteed _&j}<K$-(
一年内到期长期借款 Long term loans due within one year =RAh|e
一年内到期长期应付款 Long term payable due within one year =}v}my3y"
长期借款 Bank loans - Long term AQ+]|XYo_
应付债券-债券面值 Bond payable - Par value o_D?t-XH
应付债券-债券溢价 Bond payable - Excess Jnna$6G)B
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest ]"1`+q6i
长期应付款 Long term payable j^;I3_P
专项应付款 Specific payable k7>|q"0C
其他长期负债 Other long term liabilities +S R+x/?z
应交税金-所得税 Tax payable - income tax \yd
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应交税金-增值税 Tax payable - VAT _jNj-)RB_
应交税金-营业税 Tax payable - business tax oA =4=`
应交税金-消费税 Tax payable - consumable tax rSHpS`\ou
应交税金-其他 Tax payable - others DVK)2
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递延税款贷项 Deferred taxation credit ~d%Pnw|
股本 Share capital 4&_NJ\
已归还投资 Investment returned E7CH^]x
利润分配-其他转入 Profit appropriation - other transfer in :L1dyVA{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &/uu)v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `S2[5i
利润分配-提取储备基金 Profit appropriation - reserve fund HE'2"t[a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;B?DfWX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %c
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利润分配-利润归还投资 Profit appropriation - return investment by profit 1 29q`u;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1\g6)|R-+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <%Ostqj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H'LD}\K l
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 59%tXiO
期初未分配利润 Retained earnings, beginning of the year s_>
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资本公积-股本溢价 Capital surplus - share premium .hba*dV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Mnz!nWhk
资本公积-接受现金捐赠 Capital surplus - cash donation )E,\H@A
资本公积-股权投资准备 Capital surplus - investment reserve XP1~d>j
资本公积-拨款转入 Capital surplus - subsidiary F@* +{1R
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :k3Nt5t!
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 g+ MdHn[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #F*1V(!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :^fcC[$K
盈余公积-储备基金 Surplus reserve - reserve fund &3$z4df
盈余公积-企业发展基金 Surplus reserve - enterprise development fund uFLx
盈余公积-利润归还投资 Surplus reserve - reture investment by investment C%U`"-%n@7
主营业务收入 Sales g=]u^&
主营业务成本 Cost of sales %^8^yZz
主营业务税金及附加 Sales tax 3Ezy %7
营业费用 Operating expenses FP>)&3>_
管理费用 General and administrative expenses [<{Kw=X__2
财务费用 Financial expenses dpFVN[\oK
投资收益 Investment income H.WE6
其他业务收入 Other operating income .%^]9/4
营业外收入 Non-operating income :OkT? (i
补贴收入 Subsidy income i@B[ eta
其他业务支出 Other operating expenses qKE:3g35
营业外支出 Non-operating expenses |<
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所得税 Income tax T<L^N+<,{N
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