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 。 V>~*]N^f
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现金 Cash in hand gDUoc*+h
银行存款 Cash in bank {&6l\|
其他货币资金-外埠存款Other monetary assets - cash in other cities CNpCe-%&
其他货币资金-银行本票 Other monetary assets - cashier‘s check r;@:S~
其他货币资金-银行汇票 Other monetary assets - bank draft @U7U?.p
其他货币资金-信用卡 Other monetary assets - credit cards Y9lbf_51
其他货币资金-信用证保证金 Other monetary assets - L/C deposit #t5JUi%in*
其他货币资金-存出投资款 Other monetary assets - cash for investment ur,V>J<5A
短期投资-股票投资 Investments - Short term - stocks 2n"*)3Qj
短期投资-债券投资 Investments - Short term - bonds gu~-
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短期投资-基金投资 Investments - Short term - funds gwkZk-f\p
短期投资-其他投资 Investments - Short term - others \!?
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短期投资跌价准备 Provision for short-term investment AZBY, :>D
长期股权投资-股票投资 Long term equity investment - stocks ,cl"1>lp
长期股权投资-其他股权投资 Long term equity investment - others "N=&4<]I5
长期债券投资-债券投资 Long term securities investemnt - bonds zmrX%!CW
长期债券投资-其他债权投资 Long term securities investment - others =}6Z{}(TT
长期投资减值准备 Provision for long-term investment $n_sGr
应收票据 Notes receivable am)J'i,
应收股利 Dividends receivable 'PxL^
应收利息 Interest receivable @Reh?]# v
应收帐款 Trade debtors }b\i
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors *o2_EqXL*
预付帐款 Prepayment 7ZR0M&pX
应收补贴款 Allowance receivable )aO!cQ{s
其他应收款 Other debtors ,sy/rV
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'h+4zvI"8
其他流动资产 Other current assets '<U[;H9\
物资采购 Purchase
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原材料 Raw materials )Uoe~\
包装物 Packing materials 'p{Y{
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低值易耗品 Low value consumbles ).@)t:uNa
材料成本差异 Material cost difference +LU ).
自制半成品 Self-manufactured goods hyr5D9d
库存商品 Finished goods UVvt&=+4
商品进销差价 Difference between purchase & sales of commodities r.W"@vc>
委托加工物资 Consigned processiong material YpbdScz
委托代销商品 Consignment-out yg
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受托代销商品 Consignment-in '
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分期收款发出商品 Goods on instalment sales A`mf 8'nTG
存货跌价准备 Provision for obsolete stocks Lu u-c<*M
待摊费用 Prepaid expenses 'TEwU0<%
待处理流动资产损益 Unsettled G/L on current assets `;8u9Ff
待处理固定资产损益 Unsettled G/L on fixed assets >goAf`sqo
委托贷款-本金 Consignment loan - principle EJ[iOYx
委托贷款-利息 Consignment loan - interest u6CMRZ$
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 1tK6lrhj
固定资产-机器设备 Fixed assets - Plant and machinery o::ymAj
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures P St|!GST
固定资产-运输设备 Fixed assets - Automobiles +k"8e?/e.
累计折旧 Accumulated depreciation q'U-{~q%
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 I$sm5oL
工程物资-专用设备 Project material - specific equipment ::h02,y;1%
工程物资-预付大型设备款 Project material - prepaid for equipment ,J4a~fPf
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production }F9?*2\/
在建工程 Construction in progress u8)r
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在建工程减值准备 Impairment of construction in progress Et[QcB3
固定资产清理 Disposal of fixed assets aWi]t'_
无形资产-专利权 Intangible assets - patent .LVOaxT
无形资产-非专利技术 Intangible assets - industrial property and know-how {:q9:
无形资产-商标权 Intangible assets - trademark rights $DMu~wwfG
无形资产-土地使用权 Intangible assets - land use rights -V)5Tr=
无形资产-商誉 Intangible assets - goodwill x[h<3V"
无形资产减值准备 Impairment of intangible assets 5;uX"zG
长期待摊费用 Deferred assets "NI>HO.U
未确认融资费用 Unrecognized finance fees mZ.6Njb
其他长期资产 Other long term assets 41_sSqq;^
递延税款借项 Deferred assets debits d%|#m)
应付票据 Notes payable OA5md9P;d
应付帐款 Trade creditors !t
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预收帐款 Adanvances from customers $1`t+0^k
代销商品款 Consignment-in payables ur_"
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其他应交款 Other payable to government MjeI?k}LJ
其他应付款 Other creditors X2mm'JDwK
应付股利 Proposed dividends u\\niCNA
待转资产价值 Donated assets 7'l{I'Z
预计负债 Accrued liabilities ;`Ch2b1+
应付短期债券 Short-term debentures payable hdWp
其他流动负债 Other current liabilities p!5JO4F$
预提费用 Accrued expenses -O q=J;
应付工资 Payroll payable yeh adm\
应付福利费 Welfare payable ,'0oj$~S:
短期借款-抵押借款 Bank loans - Short term - pledged }u$aPS<$!
短期借款-信用借款 Bank loans - Short term - credit 6xQe!d3>s3
短期借款-担保借款 Bank loans - Short term - guaranteed 6je%LHhL
一年内到期长期借款 Long term loans due within one year J##X5'a3*
一年内到期长期应付款 Long term payable due within one year @9Pn(fd]
长期借款 Bank loans - Long term
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应付债券-债券面值 Bond payable - Par value JqhVD@1{
应付债券-债券溢价 Bond payable - Excess #~qp8
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应付债券-债券折价 Bond payable - Discount vnOF$6n
应付债券-应计利息 Bond payable - Accrued interest [==Z1Q;=
长期应付款 Long term payable LfSUY
专项应付款 Specific payable GHrT?zEX
其他长期负债 Other long term liabilities fv7g93
应交税金-所得税 Tax payable - income tax YuW\GSV00
应交税金-增值税 Tax payable - VAT aNEy1-/(\
应交税金-营业税 Tax payable - business tax :jp$X|
应交税金-消费税 Tax payable - consumable tax /hy!8c7
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit p{QKj3ov
股本 Share capital 4'e8VI0
已归还投资 Investment returned tQ<2K*3]
利润分配-其他转入 Profit appropriation - other transfer in hLA
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Sgk{NM7|k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h |
利润分配-提取储备基金 Profit appropriation - reserve fund ^mb*w)-p?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WK5bt2x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -5B([jHgR
利润分配-利润归还投资 Profit appropriation - return investment by profit \crmNH)3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends AxQ/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <%5uzlp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f3&//h8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R')GQ.yYq
期初未分配利润 Retained earnings, beginning of the year O&RHCR-\
资本公积-股本溢价 Capital surplus - share premium n8ya$bc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <p8y'KAlc
资本公积-接受现金捐赠 Capital surplus - cash donation cLF>Jvs*J
资本公积-股权投资准备 Capital surplus - investment reserve I!#^F1p1
资本公积-拨款转入 Capital surplus - subsidiary 30-wTcG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t`D@bzLC%
资本公积-其他 Capital surplus - others gVWLY;c 3}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `Hu;Gdj=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +Uk.|@b=-V
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;]ew>P)
盈余公积-储备基金 Surplus reserve - reserve fund HC}C_Q5c91
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $e\R5Lu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1T`"/*!
主营业务收入 Sales aDEP_b;
主营业务成本 Cost of sales O&%T_Zk@@
主营业务税金及附加 Sales tax ? +!?$h
营业费用 Operating expenses =jHy6)6w
管理费用 General and administrative expenses X28WQdP,7
财务费用 Financial expenses sZ$ ~abX
投资收益 Investment income D(GHkS*0q
其他业务收入 Other operating income .
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营业外收入 Non-operating income o8"xoXK5xf
补贴收入 Subsidy income ,~w)@.
其他业务支出 Other operating expenses t`{Fnf
营业外支出 Non-operating expenses <H#K `|Ag
所得税 Income tax ^ 9E(8D
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