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 。 +/rH(Ni
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现金 Cash in hand L?5f+@0.
银行存款 Cash in bank -F\qnsZ2
其他货币资金-外埠存款Other monetary assets - cash in other cities 4-R^/A0
其他货币资金-银行本票 Other monetary assets - cashier‘s check x;LzG t:w
其他货币资金-银行汇票 Other monetary assets - bank draft El-
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其他货币资金-信用卡 Other monetary assets - credit cards )
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit p
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其他货币资金-存出投资款 Other monetary assets - cash for investment C[uOReo
短期投资-股票投资 Investments - Short term - stocks
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短期投资-债券投资 Investments - Short term - bonds 47r&8C+&\
短期投资-基金投资 Investments - Short term - funds id^sr
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短期投资-其他投资 Investments - Short term - others nV*y`.+
短期投资跌价准备 Provision for short-term investment O(
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长期股权投资-股票投资 Long term equity investment - stocks l"(6]Z 4
长期股权投资-其他股权投资 Long term equity investment - others #]]Su91BA
长期债券投资-债券投资 Long term securities investemnt - bonds {Qv>q$Q
长期债券投资-其他债权投资 Long term securities investment - others Km#pX1]>e
长期投资减值准备 Provision for long-term investment \4d.sy0&>-
应收票据 Notes receivable B@y(.
应收股利 Dividends receivable jS.g]k
应收利息 Interest receivable 8RW&r
应收帐款 Trade debtors lrWQOYf2
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;CHi\+` 5
预付帐款 Prepayment "O[j!fG8,
应收补贴款 Allowance receivable tK(g-u0N`(
其他应收款 Other debtors "2?l{4T\
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Bux [6O%
其他流动资产 Other current assets X2|Y
物资采购 Purchase Iu@y(wyg
原材料 Raw materials @}-r&/#
包装物 Packing materials O81X;JdP3
低值易耗品 Low value consumbles 9BEFr/.
材料成本差异 Material cost difference #R0A= !
自制半成品 Self-manufactured goods a:TvWzX,
库存商品 Finished goods GoM
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商品进销差价 Difference between purchase & sales of commodities I6!5Yj]O"
委托加工物资 Consigned processiong material ;%C'FV e]
委托代销商品 Consignment-out H*^\h?s
受托代销商品 Consignment-in U69u'G:
分期收款发出商品 Goods on instalment sales ;Q;[*B=kE
存货跌价准备 Provision for obsolete stocks Z?P~z07
待摊费用 Prepaid expenses DQ#H,\^<
待处理流动资产损益 Unsettled G/L on current assets @Ky> 9m{
待处理固定资产损益 Unsettled G/L on fixed assets *l+OlQI0+
委托贷款-本金 Consignment loan - principle #oeG!<Mn
委托贷款-利息 Consignment loan - interest JA)?
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委托贷款-减值准备 Consignment loan - provision :~Q!SL N
固定资产-房屋建筑物 Fixed assets - Buildings -|k)tvAm
固定资产-机器设备 Fixed assets - Plant and machinery dy__e ^qi
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures '_\;jFAM
固定资产-运输设备 Fixed assets - Automobiles "\W-f
累计折旧 Accumulated depreciation eN?Y7
固定资产减值准备 Impairment of fixed assets J7D}%
工程物资-专用材料 Project material - specific materials |BT MJ:B
工程物资-专用设备 Project material - specific equipment im7nJQ^H$q
工程物资-预付大型设备款 Project material - prepaid for equipment L4u;|-znw
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9^"b*&>P
在建工程 Construction in progress T<3BT
在建工程减值准备 Impairment of construction in progress '^BV_ QQ
固定资产清理 Disposal of fixed assets 9Jf)!o8
无形资产-专利权 Intangible assets - patent )n49lr6X
无形资产-非专利技术 Intangible assets - industrial property and know-how Zn=T#o
无形资产-商标权 Intangible assets - trademark rights VGHWNMT
无形资产-土地使用权 Intangible assets - land use rights D\w h;r
无形资产-商誉 Intangible assets - goodwill *[ #;j$m
无形资产减值准备 Impairment of intangible assets ml0.$z
长期待摊费用 Deferred assets YJg,B\z}
未确认融资费用 Unrecognized finance fees ;8WZx
其他长期资产 Other long term assets /={Js*
递延税款借项 Deferred assets debits 7]xm2CHx5
应付票据 Notes payable {t"+
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应付帐款 Trade creditors p
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预收帐款 Adanvances from customers O%g$9-?F0
代销商品款 Consignment-in payables a,F&`Wg
其他应交款 Other payable to government p.}Ls)I
其他应付款 Other creditors Jd\apBIf
应付股利 Proposed dividends LE5.b]tv2
待转资产价值 Donated assets sDr/k`>
预计负债 Accrued liabilities 9a\nszwa
应付短期债券 Short-term debentures payable Xs&TJ8a
其他流动负债 Other current liabilities iovfo2!hD
预提费用 Accrued expenses dY?`f<*
应付工资 Payroll payable gqXS~K9t
应付福利费 Welfare payable 21s4MagC
短期借款-抵押借款 Bank loans - Short term - pledged t?o,RN:
短期借款-信用借款 Bank loans - Short term - credit DRqZ,[!+
短期借款-担保借款 Bank loans - Short term - guaranteed 7 n]65].t
一年内到期长期借款 Long term loans due within one year 4'$g(+z
一年内到期长期应付款 Long term payable due within one year mk7&<M
长期借款 Bank loans - Long term ;.xoN|Per
应付债券-债券面值 Bond payable - Par value O }9KJU
应付债券-债券溢价 Bond payable - Excess (b?{xf'G
应付债券-债券折价 Bond payable - Discount o"wXIHUmV
应付债券-应计利息 Bond payable - Accrued interest ReiB $y6
长期应付款 Long term payable }N_NvY
专项应付款 Specific payable '(?
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其他长期负债 Other long term liabilities ]E =Iu
应交税金-所得税 Tax payable - income tax y\N|<+G+
应交税金-增值税 Tax payable - VAT #;n+YM">:
应交税金-营业税 Tax payable - business tax 8WE{5#oi
应交税金-消费税 Tax payable - consumable tax Kvsh
应交税金-其他 Tax payable - others s9dO,FMs0t
递延税款贷项 Deferred taxation credit 6v,z@!b
股本 Share capital %WqNiF0-
已归还投资 Investment returned ,q(&)L$S
利润分配-其他转入 Profit appropriation - other transfer in ycFio ,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =%'`YbD$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,-x!$VqS
利润分配-提取储备基金 Profit appropriation - reserve fund tm7u^9]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund | mu+9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %m:m}ziLQ
利润分配-利润归还投资 Profit appropriation - return investment by profit aP'"G^F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "V{yi!D{<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )54%HM_$k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BpX6aAx
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s1|/S\
期初未分配利润 Retained earnings, beginning of the year ^(viM?*
资本公积-股本溢价 Capital surplus - share premium *6xgctk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nG_6oe*=I
资本公积-接受现金捐赠 Capital surplus - cash donation )%!XSsY.N|
资本公积-股权投资准备 Capital surplus - investment reserve Sa19q.~%
资本公积-拨款转入 Capital surplus - subsidiary cRX~z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R/"x}B1d
资本公积-其他 Capital surplus - others Y>jiXl?&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GUsl PnG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }|%eCVB
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WyP W*
盈余公积-储备基金 Surplus reserve - reserve fund &uC@|dbC5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s=?g \oR
盈余公积-利润归还投资 Surplus reserve - reture investment by investment '!f5?O+E
主营业务收入 Sales EUsI%p
主营业务成本 Cost of sales j~j\\Y
主营业务税金及附加 Sales tax '+j} >Q
营业费用 Operating expenses k6=nO?$
管理费用 General and administrative expenses Qr
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财务费用 Financial expenses ;[RZ0Uy=
投资收益 Investment income 5k|9gICyd*
其他业务收入 Other operating income sgE-`#
营业外收入 Non-operating income 5Sk W-+$
补贴收入 Subsidy income RpLE
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其他业务支出 Other operating expenses "`6n6r42
营业外支出 Non-operating expenses Y.^=]-n,
所得税 Income tax m7T)m0
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