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 。 a+PzI x2
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现金 Cash in hand E=w1=,/y
银行存款 Cash in bank <V6VMYXY4
其他货币资金-外埠存款Other monetary assets - cash in other cities kn"(A.R
其他货币资金-银行本票 Other monetary assets - cashier‘s check z
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其他货币资金-银行汇票 Other monetary assets - bank draft ]}(H0?OQR
其他货币资金-信用卡 Other monetary assets - credit cards {&T_sw@[
其他货币资金-信用证保证金 Other monetary assets - L/C deposit SG4%}wn%
其他货币资金-存出投资款 Other monetary assets - cash for investment M[112%[+4
短期投资-股票投资 Investments - Short term - stocks ~**.|%Kc
短期投资-债券投资 Investments - Short term - bonds 9pxc~=
短期投资-基金投资 Investments - Short term - funds t3Y:}%M
短期投资-其他投资 Investments - Short term - others Q&|\r
短期投资跌价准备 Provision for short-term investment fe#\TNeQJ[
长期股权投资-股票投资 Long term equity investment - stocks rI-%be==
长期股权投资-其他股权投资 Long term equity investment - others 1|6%evPu(
长期债券投资-债券投资 Long term securities investemnt - bonds
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长期债券投资-其他债权投资 Long term securities investment - others !o[7wKrXb
长期投资减值准备 Provision for long-term investment Q( {
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应收票据 Notes receivable _Z,\Vw:\F
应收股利 Dividends receivable ;
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应收利息 Interest receivable *~j@*{u
应收帐款 Trade debtors 1\rz%E
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors (4
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预付帐款 Prepayment
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应收补贴款 Allowance receivable gy9U2Wgf|
其他应收款 Other debtors Y,e B|
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors "4,?uPi
其他流动资产 Other current assets f
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物资采购 Purchase
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原材料 Raw materials wtV#l4
包装物 Packing materials c>~*/%+
低值易耗品 Low value consumbles ; XN{x
材料成本差异 Material cost difference %O;bAC_M
自制半成品 Self-manufactured goods
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库存商品 Finished goods ZH)="qx[
商品进销差价 Difference between purchase & sales of commodities ;Nj7qt
委托加工物资 Consigned processiong material WYYa/,{9.
委托代销商品 Consignment-out =;&yd';k
受托代销商品 Consignment-in M$8^91%4B
分期收款发出商品 Goods on instalment sales @w !PaP
存货跌价准备 Provision for obsolete stocks PJrtMAcKq
待摊费用 Prepaid expenses g5QZ0Qkj
待处理流动资产损益 Unsettled G/L on current assets } c}_<#I
待处理固定资产损益 Unsettled G/L on fixed assets 'V=P*#|SR
委托贷款-本金 Consignment loan - principle 'B0{_RaTb
委托贷款-利息 Consignment loan - interest o\pVp bB
委托贷款-减值准备 Consignment loan - provision -FQ 'agf@&
固定资产-房屋建筑物 Fixed assets - Buildings BV upDGh3
固定资产-机器设备 Fixed assets - Plant and machinery 9dUravC7
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures r|PB*`
固定资产-运输设备 Fixed assets - Automobiles -rli(RR)|
累计折旧 Accumulated depreciation `eCo~(Fy
固定资产减值准备 Impairment of fixed assets FfPar:PHj
工程物资-专用材料 Project material - specific materials {_Rr 6
工程物资-专用设备 Project material - specific equipment KOuCHqCfq
工程物资-预付大型设备款 Project material - prepaid for equipment xJ)n4)
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1sdLDw_)p
在建工程 Construction in progress j*jo@N|
在建工程减值准备 Impairment of construction in progress A_5P/ARmI
固定资产清理 Disposal of fixed assets qd)/9*|Jl
无形资产-专利权 Intangible assets - patent Hi1JLW,
无形资产-非专利技术 Intangible assets - industrial property and know-how YCM]VDx4u1
无形资产-商标权 Intangible assets - trademark rights wN-d'-z/rd
无形资产-土地使用权 Intangible assets - land use rights W_8wed:b
无形资产-商誉 Intangible assets - goodwill mFaZio0GK
无形资产减值准备 Impairment of intangible assets Yqi4&~?db
长期待摊费用 Deferred assets 0dhaAq`k
未确认融资费用 Unrecognized finance fees XkF%.hWo
其他长期资产 Other long term assets QY?~ZwYB
递延税款借项 Deferred assets debits [t@Mn
应付票据 Notes payable 4f'V8|QM{
应付帐款 Trade creditors ?fjuh}Q5h
预收帐款 Adanvances from customers ZR?yDg
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代销商品款 Consignment-in payables Ww%=1M]e-
其他应交款 Other payable to government u5: q$P
其他应付款 Other creditors ,\n&I(
应付股利 Proposed dividends j4`0hnqI
待转资产价值 Donated assets =U|.^5sa#
预计负债 Accrued liabilities pd;br8yE$@
应付短期债券 Short-term debentures payable +M$Q
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其他流动负债 Other current liabilities "4+WZR]
预提费用 Accrued expenses Slher0.Y
应付工资 Payroll payable % <*g!y `
应付福利费 Welfare payable $#S&QHyEe
短期借款-抵押借款 Bank loans - Short term - pledged \$e)*9)
短期借款-信用借款 Bank loans - Short term - credit ]?
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短期借款-担保借款 Bank loans - Short term - guaranteed oxkoA
一年内到期长期借款 Long term loans due within one year FrYqaP
一年内到期长期应付款 Long term payable due within one year ve/<=IR
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长期借款 Bank loans - Long term u!X|A`o5i
应付债券-债券面值 Bond payable - Par value /1Q(b
应付债券-债券溢价 Bond payable - Excess F,dx2ZPIs?
应付债券-债券折价 Bond payable - Discount sy"^?th}b
应付债券-应计利息 Bond payable - Accrued interest /.M N
长期应付款 Long term payable X/2&!O
专项应付款 Specific payable W7\f1}]H
其他长期负债 Other long term liabilities ~ZEmULKkR
应交税金-所得税 Tax payable - income tax ()+<)hg}2
应交税金-增值税 Tax payable - VAT ,Pjew%
应交税金-营业税 Tax payable - business tax X+S9{X#Cm
应交税金-消费税 Tax payable - consumable tax _:C9{aEZb
应交税金-其他 Tax payable - others T
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递延税款贷项 Deferred taxation credit 0#&5.Gr)
股本 Share capital fb8g7H|
已归还投资 Investment returned $[&*Bj11Yg
利润分配-其他转入 Profit appropriation - other transfer in R0vI bFwj
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,:H\E|XeBw
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7Kal"Ew
利润分配-提取储备基金 Profit appropriation - reserve fund &
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m{uxIza
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MIoEauf
利润分配-利润归还投资 Profit appropriation - return investment by profit s
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends [[Fx[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {{MRELipW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7:3$Ey
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V=V:SlS9|
期初未分配利润 Retained earnings, beginning of the year i2(1ki/|O
资本公积-股本溢价 Capital surplus - share premium pxf$1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }'/`2!lY
资本公积-接受现金捐赠 Capital surplus - cash donation y_IM@)1H~
资本公积-股权投资准备 Capital surplus - investment reserve #Av.iAs
资本公积-拨款转入 Capital surplus - subsidiary YmgLzGk`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Boz@bl mCB
资本公积-其他 Capital surplus - others G *;a^]-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "WK{ >T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve (egzH?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ur@Z|5
盈余公积-储备基金 Surplus reserve - reserve fund I*kK 82
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,%Up0Rr,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B'EKM)dA
主营业务收入 Sales C
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主营业务成本 Cost of sales I_rO!
主营业务税金及附加 Sales tax )Z
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营业费用 Operating expenses ~UjGSO)z}
管理费用 General and administrative expenses Qj6/[mUr~
财务费用 Financial expenses $8[r9L!
投资收益 Investment income EC8b=B<DE
其他业务收入 Other operating income [7S} g
营业外收入 Non-operating income K7Wk6Aw
补贴收入 Subsidy income WRDjh7~Efn
其他业务支出 Other operating expenses `Ru3L#@
营业外支出 Non-operating expenses FE!lok
所得税 Income tax $.v5~UGb{\
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