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 。 ,x_Z JL
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现金 Cash in hand m],Ud\
银行存款 Cash in bank =@r--E
其他货币资金-外埠存款Other monetary assets - cash in other cities 3h=8"lRc
其他货币资金-银行本票 Other monetary assets - cashier‘s check yTAvF\s$(
其他货币资金-银行汇票 Other monetary assets - bank draft @}LZ! y
其他货币资金-信用卡 Other monetary assets - credit cards %|"Qi]c d
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q/^A #l[
其他货币资金-存出投资款 Other monetary assets - cash for investment E5G{B'%j
短期投资-股票投资 Investments - Short term - stocks | {P|
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短期投资-债券投资 Investments - Short term - bonds iI?{"}BZ
短期投资-基金投资 Investments - Short term - funds HFtf
短期投资-其他投资 Investments - Short term - others cCdX0@hY
短期投资跌价准备 Provision for short-term investment >Hwc,j
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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 f~M8A.
长期债券投资-债券投资 Long term securities investemnt - bonds grcbH
长期债券投资-其他债权投资 Long term securities investment - others \M+L3*W
长期投资减值准备 Provision for long-term investment >1|g5
应收票据 Notes receivable #MgvG
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应收股利 Dividends receivable :BZ0 7`9
应收利息 Interest receivable q&si%
应收帐款 Trade debtors .YcN S%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors dbF M,"^
预付帐款 Prepayment _
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应收补贴款 Allowance receivable j4.&l3
其他应收款 Other debtors 9y] J/1#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %%}A|,
其他流动资产 Other current assets #Ob]]!y
物资采购 Purchase tJD]
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原材料 Raw materials 1Ix3i9
包装物 Packing materials #G;X' BN
低值易耗品 Low value consumbles 6Z! y
材料成本差异 Material cost difference <[Oo*:A!7
自制半成品 Self-manufactured goods z@h~Vb&I
库存商品 Finished goods ]> G&jd7
商品进销差价 Difference between purchase & sales of commodities tL(B pL'
委托加工物资 Consigned processiong material w G!u+
委托代销商品 Consignment-out :,UN8L "
受托代销商品 Consignment-in pj{\T?(
分期收款发出商品 Goods on instalment sales $:vkX
存货跌价准备 Provision for obsolete stocks 0!#;j{JQ
待摊费用 Prepaid expenses !{%G0(Dv
待处理流动资产损益 Unsettled G/L on current assets .{so
待处理固定资产损益 Unsettled G/L on fixed assets u<Xog$esu
委托贷款-本金 Consignment loan - principle i$Z#9M9
委托贷款-利息 Consignment loan - interest CEt
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委托贷款-减值准备 Consignment loan - provision y\PxR708
固定资产-房屋建筑物 Fixed assets - Buildings uHM@h{r
固定资产-机器设备 Fixed assets - Plant and machinery $k0H9_
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P]6}\
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固定资产-运输设备 Fixed assets - Automobiles XD%wj
累计折旧 Accumulated depreciation ,=By$.rr'
固定资产减值准备 Impairment of fixed assets f(Hu {c5yV
工程物资-专用材料 Project material - specific materials _<Dt
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工程物资-专用设备 Project material - specific equipment ?d-70pm
工程物资-预付大型设备款 Project material - prepaid for equipment \"^%90F
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 'gTmH [be
在建工程 Construction in progress ><Z'D
在建工程减值准备 Impairment of construction in progress J=}F2C
固定资产清理 Disposal of fixed assets H
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无形资产-专利权 Intangible assets - patent ")`S0n5e
无形资产-非专利技术 Intangible assets - industrial property and know-how SG'JE}jzO
无形资产-商标权 Intangible assets - trademark rights b1^cD6sT+
无形资产-土地使用权 Intangible assets - land use rights oY3>UZ5\
无形资产-商誉 Intangible assets - goodwill "JhimgwvY
无形资产减值准备 Impairment of intangible assets dHII.=lT
长期待摊费用 Deferred assets rla:<6tt
未确认融资费用 Unrecognized finance fees >Y&KTSD"
其他长期资产 Other long term assets |B[eJq
递延税款借项 Deferred assets debits xFb3O|TC
应付票据 Notes payable l)|lTOjb
应付帐款 Trade creditors KH<v@IJ\
预收帐款 Adanvances from customers :5#
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代销商品款 Consignment-in payables Q7a(P
其他应交款 Other payable to government uHvaZMu
其他应付款 Other creditors H5M#q6`H6
应付股利 Proposed dividends VifmZ;S@Y
待转资产价值 Donated assets w|Qd`
预计负债 Accrued liabilities u''BP.Y S
应付短期债券 Short-term debentures payable <GZhH:
其他流动负债 Other current liabilities JAP(|
预提费用 Accrued expenses =,:K)
应付工资 Payroll payable Lb~\Yn'z
应付福利费 Welfare payable |uUuF m
短期借款-抵押借款 Bank loans - Short term - pledged 9g@
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短期借款-信用借款 Bank loans - Short term - credit buYDl
短期借款-担保借款 Bank loans - Short term - guaranteed 8hB.fau
一年内到期长期借款 Long term loans due within one year u0]q`u/T
一年内到期长期应付款 Long term payable due within one year a%J/0'(d
长期借款 Bank loans - Long term J/kH%_ >Ir
应付债券-债券面值 Bond payable - Par value \Jpw1,6
应付债券-债券溢价 Bond payable - Excess z8iENECwj
应付债券-债券折价 Bond payable - Discount c@OP5L>{
应付债券-应计利息 Bond payable - Accrued interest p":zrf'(6
长期应付款 Long term payable HdCk!Fv
专项应付款 Specific payable VS`Z_Xn
其他长期负债 Other long term liabilities wn84?$BGd
应交税金-所得税 Tax payable - income tax W_JhNe
应交税金-增值税 Tax payable - VAT 5O;oo@A:[
应交税金-营业税 Tax payable - business tax $;j6
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应交税金-消费税 Tax payable - consumable tax V?=zuB?'
应交税金-其他 Tax payable - others Env}g CX
递延税款贷项 Deferred taxation credit s/'h LkxI
股本 Share capital $ax%K?MBD
已归还投资 Investment returned cLk+( dn
利润分配-其他转入 Profit appropriation - other transfer in lSsFI30
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \\pyu]z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x?&xz;
利润分配-提取储备基金 Profit appropriation - reserve fund :s5<AT Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N#-\JlJ)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vWU4ZBT8G
利润分配-利润归还投资 Profit appropriation - return investment by profit )o(F*v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &=t(NI$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lkJ#$Ik&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gJfL$S'w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c!FjHlAnP
期初未分配利润 Retained earnings, beginning of the year !suiqP1\*
资本公积-股本溢价 Capital surplus - share premium oUS>p" :
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #a>!U'1|
资本公积-接受现金捐赠 Capital surplus - cash donation 4Tw1gas.
资本公积-股权投资准备 Capital surplus - investment reserve @z?.P;f9#
资本公积-拨款转入 Capital surplus - subsidiary xI),0db
资本公积-外币资本折算差额 Capital surplus - foreign currency translation AS-t][m#
资本公积-其他 Capital surplus - others V\8
5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i(;u6Rk
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @Sd:]h:f-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve J0z0%p
盈余公积-储备基金 Surplus reserve - reserve fund o5A_j?t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G~L#vAY
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <Q~7a
hF
主营业务收入 Sales
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主营业务成本 Cost of sales Kt7x'5
主营业务税金及附加 Sales tax H%gD
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营业费用 Operating expenses HWAqJb [
管理费用 General and administrative expenses @*{BX~f
财务费用 Financial expenses L#N.pd
投资收益 Investment income -H;y_^2
其他业务收入 Other operating income rNO;yL4)ey
营业外收入 Non-operating income c&W.slE6
补贴收入 Subsidy income eBKIdR%k
其他业务支出 Other operating expenses lR3^&d72?
营业外支出 Non-operating expenses 1! [bu
所得税 Income tax K:Go%3~,
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