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 。 %e~xO x
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现金 Cash in hand YnE
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银行存款 Cash in bank #`VAw ) eV
其他货币资金-外埠存款Other monetary assets - cash in other cities ("8 Hku?
其他货币资金-银行本票 Other monetary assets - cashier‘s check @7Ec(]yp
其他货币资金-银行汇票 Other monetary assets - bank draft W'C>Fn}lO?
其他货币资金-信用卡 Other monetary assets - credit cards TTXF
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit wlXs/\es
其他货币资金-存出投资款 Other monetary assets - cash for investment ,b*?7R
短期投资-股票投资 Investments - Short term - stocks 1SExlU
短期投资-债券投资 Investments - Short term - bonds e$[O J<t
短期投资-基金投资 Investments - Short term - funds 8 0tA5AP
短期投资-其他投资 Investments - Short term - others P T;{U<5
短期投资跌价准备 Provision for short-term investment \n{#r`T
长期股权投资-股票投资 Long term equity investment - stocks uj8saNu
长期股权投资-其他股权投资 Long term equity investment - others Z[#8F&QV!m
长期债券投资-债券投资 Long term securities investemnt - bonds I~&*^q6 |
长期债券投资-其他债权投资 Long term securities investment - others K(+=V)'Dz
长期投资减值准备 Provision for long-term investment 90vWqL!
应收票据 Notes receivable %Psg53N
应收股利 Dividends receivable 9<gW~
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应收利息 Interest receivable ji/`OS-iq
应收帐款 Trade debtors D_l$"35?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 2u]G]:ml
预付帐款 Prepayment .RroO_H
应收补贴款 Allowance receivable @NM0ILE
其他应收款 Other debtors !]F`qS>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors In?rQiD9
其他流动资产 Other current assets \rr"EAk]
物资采购 Purchase Ti? "Hr<W
原材料 Raw materials x{pj`'J)
包装物 Packing materials P.Ntjz/B
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference 5iw\F!op:
自制半成品 Self-manufactured goods n*\o. :f
库存商品 Finished goods \l!+l
商品进销差价 Difference between purchase & sales of commodities k6#$Nb606
委托加工物资 Consigned processiong material EID-ROMO
委托代销商品 Consignment-out JG;}UuHYM
受托代销商品 Consignment-in I#OZ:g^
分期收款发出商品 Goods on instalment sales D"4*l5l
存货跌价准备 Provision for obsolete stocks f&vMv.
待摊费用 Prepaid expenses ^&;,n.X5Z
待处理流动资产损益 Unsettled G/L on current assets |>ztx}\
待处理固定资产损益 Unsettled G/L on fixed assets Ce+:9} [
委托贷款-本金 Consignment loan - principle ]!TE
委托贷款-利息 Consignment loan - interest =X'[r
委托贷款-减值准备 Consignment loan - provision 0Z2XVq~T$
固定资产-房屋建筑物 Fixed assets - Buildings 2bCfY\k
固定资产-机器设备 Fixed assets - Plant and machinery S<T'B0r8
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures @fA{;@N
固定资产-运输设备 Fixed assets - Automobiles iQO4IT
累计折旧 Accumulated depreciation LVUA"'6V
固定资产减值准备 Impairment of fixed assets Xm,fyk>
工程物资-专用材料 Project material - specific materials +
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工程物资-专用设备 Project material - specific equipment 9wx]xg4l"
工程物资-预付大型设备款 Project material - prepaid for equipment &J/EBmY[
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Z`kVyuQ
在建工程 Construction in progress
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在建工程减值准备 Impairment of construction in progress :Quep-:fy<
固定资产清理 Disposal of fixed assets FRxR/3&
无形资产-专利权 Intangible assets - patent ]a IHd]B
无形资产-非专利技术 Intangible assets - industrial property and know-how o}
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无形资产-商标权 Intangible assets - trademark rights N_92,xI#
无形资产-土地使用权 Intangible assets - land use rights ,#XXwm ^I
无形资产-商誉 Intangible assets - goodwill "`;-5d g
无形资产减值准备 Impairment of intangible assets !Ge;f/@
长期待摊费用 Deferred assets %vO(.A+
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets
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递延税款借项 Deferred assets debits * K$U[$s
应付票据 Notes payable ASdW!4.p
应付帐款 Trade creditors 29
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预收帐款 Adanvances from customers 3D6&0xTq
代销商品款 Consignment-in payables +o@:8!IM1
其他应交款 Other payable to government w7`pbcY,
其他应付款 Other creditors %e[E@H 7
应付股利 Proposed dividends o~'p&
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待转资产价值 Donated assets {_!,T%>+1
预计负债 Accrued liabilities G+fo'ThG
应付短期债券 Short-term debentures payable vVMoCG"f
其他流动负债 Other current liabilities -"zW"v)\
预提费用 Accrued expenses ;%0kzIvP
应付工资 Payroll payable </'n={+q
应付福利费 Welfare payable v#gXXO[P1
短期借款-抵押借款 Bank loans - Short term - pledged 8d$|JN;)
短期借款-信用借款 Bank loans - Short term - credit sPc}hG+N
短期借款-担保借款 Bank loans - Short term - guaranteed 4Q#{, y944
一年内到期长期借款 Long term loans due within one year H*G(`Zl}
一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term 6*B%3\z)
应付债券-债券面值 Bond payable - Par value z
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应付债券-债券溢价 Bond payable - Excess k5>UAea_
应付债券-债券折价 Bond payable - Discount
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应付债券-应计利息 Bond payable - Accrued interest FI: H/e5[
长期应付款 Long term payable 5=*i!c
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专项应付款 Specific payable 3XB`|\:
其他长期负债 Other long term liabilities HY_>sD
应交税金-所得税 Tax payable - income tax 7:g_:}m
应交税金-增值税 Tax payable - VAT G(?1 Urxi
应交税金-营业税 Tax payable - business tax j|8!gW
应交税金-消费税 Tax payable - consumable tax q{V e%8$"
应交税金-其他 Tax payable - others &KBDrJEX
递延税款贷项 Deferred taxation credit :YRHO|
股本 Share capital ^>%.l'1/(
已归还投资 Investment returned iz^a Qx/
利润分配-其他转入 Profit appropriation - other transfer in ;07$ G+['
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i`52tH y_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :Z/\U*6~
利润分配-提取储备基金 Profit appropriation - reserve fund PZru:.Mh
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J;<dO7 j5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gJp6ReZ#
利润分配-利润归还投资 Profit appropriation - return investment by profit /$clk=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends p*<I_QM!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4<tbZP3/6)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |X*y-d77W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sMAj?]hI$
期初未分配利润 Retained earnings, beginning of the year EZ>(}
资本公积-股本溢价 Capital surplus - share premium q.R(>ZcV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Kn3Xn`P?
资本公积-接受现金捐赠 Capital surplus - cash donation 0'f\>4B
资本公积-股权投资准备 Capital surplus - investment reserve ysi=}+F.
资本公积-拨款转入 Capital surplus - subsidiary x0)=jp '
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }fk3a9j9u
资本公积-其他 Capital surplus - others #/Ob_~-?j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #5h_{q4l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E$z- |-{>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SVZ@'X\[M
盈余公积-储备基金 Surplus reserve - reserve fund G>:v1lde
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 94O\M
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment ~$>JYJj
主营业务收入 Sales qi~-<qW
主营业务成本 Cost of sales Ax\d{0/oL2
主营业务税金及附加 Sales tax b&@]f2/
营业费用 Operating expenses \:F$7 *Ne
管理费用 General and administrative expenses m+8:_0x "
财务费用 Financial expenses &ZMQ]'&
投资收益 Investment income /Z]nV2$n)V
其他业务收入 Other operating income i._RMl5zg
营业外收入 Non-operating income W;T0_=
补贴收入 Subsidy income wO.d;SK
其他业务支出 Other operating expenses &Jb$YK
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营业外支出 Non-operating expenses g]JJ!$*1
所得税 Income tax OcWKK!A
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