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 。 [^4)3cj7}
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现金 Cash in hand +>uiI4g
银行存款 Cash in bank vm
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其他货币资金-外埠存款Other monetary assets - cash in other cities CMI V"-
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?=\&O=_ln
其他货币资金-银行汇票 Other monetary assets - bank draft 6~@S,i1
其他货币资金-信用卡 Other monetary assets - credit cards 2a3RRP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit VX<jg #(
其他货币资金-存出投资款 Other monetary assets - cash for investment Z:2a_Atm
短期投资-股票投资 Investments - Short term - stocks 6pCQP
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短期投资-债券投资 Investments - Short term - bonds XzBnj7E
短期投资-基金投资 Investments - Short term - funds :g`j
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短期投资-其他投资 Investments - Short term - others "7&DuF$s)
短期投资跌价准备 Provision for short-term investment d@ ?++z
长期股权投资-股票投资 Long term equity investment - stocks [_pw|BGp
长期股权投资-其他股权投资 Long term equity investment - others !iO%?nW;
长期债券投资-债券投资 Long term securities investemnt - bonds %Ct^{k~1
长期债券投资-其他债权投资 Long term securities investment - others D%+cf
长期投资减值准备 Provision for long-term investment zcn/LF
应收票据 Notes receivable qP}187Q1
应收股利 Dividends receivable
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应收利息 Interest receivable ipThwp9
应收帐款 Trade debtors Q*J8`J:#^R
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors g$N/pg2>cT
预付帐款 Prepayment N#Y|MfLc
应收补贴款 Allowance receivable CC8)yO
其他应收款 Other debtors UbnX%2TW
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ZHWxU
其他流动资产 Other current assets {Hu@|Q\~&
物资采购 Purchase K#e&yY
原材料 Raw materials @g{FNXY$ m
包装物 Packing materials $gv3Up"U
低值易耗品 Low value consumbles 7l~d_<h
材料成本差异 Material cost difference +[R,wsG
自制半成品 Self-manufactured goods z{N~AaY
库存商品 Finished goods Duu)8ru
商品进销差价 Difference between purchase & sales of commodities fUg<+|v*
委托加工物资 Consigned processiong material pp2,d`01[L
委托代销商品 Consignment-out oieJ7\h]m
受托代销商品 Consignment-in m);0sb
分期收款发出商品 Goods on instalment sales $:i%\7=
存货跌价准备 Provision for obsolete stocks
4.7 PL
待摊费用 Prepaid expenses pr) `7VuKp
待处理流动资产损益 Unsettled G/L on current assets '=Z]mi/aw
待处理固定资产损益 Unsettled G/L on fixed assets \Xr
Sn_p-
委托贷款-本金 Consignment loan - principle }^@Q9<P^E
委托贷款-利息 Consignment loan - interest
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委托贷款-减值准备 Consignment loan - provision I+VL~'VlS
固定资产-房屋建筑物 Fixed assets - Buildings *:+&SxL
固定资产-机器设备 Fixed assets - Plant and machinery ;Eer
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures =,])xzG%
固定资产-运输设备 Fixed assets - Automobiles 0eP ]
累计折旧 Accumulated depreciation `Q@w*ta)
固定资产减值准备 Impairment of fixed assets p";5J+?(
工程物资-专用材料 Project material - specific materials \{8?HjJEM
工程物资-专用设备 Project material - specific equipment .yF@O
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工程物资-预付大型设备款 Project material - prepaid for equipment U{JD\G8m
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production hn-!W;j
在建工程 Construction in progress )
43\q Iu\
在建工程减值准备 Impairment of construction in progress sYG:\>}ie
固定资产清理 Disposal of fixed assets vR)f'+_Nz
无形资产-专利权 Intangible assets - patent ZR,"w
无形资产-非专利技术 Intangible assets - industrial property and know-how VbG#)>"F
无形资产-商标权 Intangible assets - trademark rights d5z=fH9
无形资产-土地使用权 Intangible assets - land use rights 2YbI."o
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无形资产-商誉 Intangible assets - goodwill h]>QGX[kC
无形资产减值准备 Impairment of intangible assets #lY_
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长期待摊费用 Deferred assets {O=PVW2S
未确认融资费用 Unrecognized finance fees zzH^xxg
其他长期资产 Other long term assets sOyL
递延税款借项 Deferred assets debits Img$D*BM
应付票据 Notes payable kdP*{
应付帐款 Trade creditors 0Xw$l3@N^
预收帐款 Adanvances from customers -\9K'8 C
代销商品款 Consignment-in payables 3cA'9
其他应交款 Other payable to government 7@1GSO: Yf
其他应付款 Other creditors f|'0FI
应付股利 Proposed dividends k6$Ft.0d1Z
待转资产价值 Donated assets hjgB[
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预计负债 Accrued liabilities 0#S#v2r5
应付短期债券 Short-term debentures payable rHa*WA;TE
其他流动负债 Other current liabilities *8I"7'xh
预提费用 Accrued expenses *yZ `aKfH
应付工资 Payroll payable F+SqJSa
应付福利费 Welfare payable T!ww3d
短期借款-抵押借款 Bank loans - Short term - pledged U!\~LKfA
短期借款-信用借款 Bank loans - Short term - credit jf^BEz5
短期借款-担保借款 Bank loans - Short term - guaranteed fpa~~E-
一年内到期长期借款 Long term loans due within one year i,B<k 0W9
一年内到期长期应付款 Long term payable due within one year &~aS24c
长期借款 Bank loans - Long term &e6!/y&
应付债券-债券面值 Bond payable - Par value ~Jh1$O,9o
应付债券-债券溢价 Bond payable - Excess 2j;9USZ
p
应付债券-债券折价 Bond payable - Discount aJ"m`5]=%
应付债券-应计利息 Bond payable - Accrued interest 0NF=7 j
长期应付款 Long term payable eev-";c
专项应付款 Specific payable `tPVNO,l
其他长期负债 Other long term liabilities f}t8V% ^E
应交税金-所得税 Tax payable - income tax %6W%-`
应交税金-增值税 Tax payable - VAT AGGT]
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应交税金-营业税 Tax payable - business tax 3c=>;g
应交税金-消费税 Tax payable - consumable tax ;O7Vl5R
应交税金-其他 Tax payable - others )`BKEaf
递延税款贷项 Deferred taxation credit =z!^OT6eb
股本 Share capital ueyQ&+6r
已归还投资 Investment returned *>h|<|T'
利润分配-其他转入 Profit appropriation - other transfer in jx{wOb~oO)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #\8"d
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RKPX*(i~
利润分配-提取储备基金 Profit appropriation - reserve fund 5HaI$>h6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4nrn
Npf`b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \iP5.3C
利润分配-利润归还投资 Profit appropriation - return investment by profit |->CI
利润分配-应付优先股股利 Profit appropriation - preference shares dividends bE;c&g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3yrb7Rn3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SLW|)Q24
期初未分配利润 Retained earnings, beginning of the year E)`:sSd9
资本公积-股本溢价 Capital surplus - share premium cgi:"y F
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f_2(`T#
资本公积-接受现金捐赠 Capital surplus - cash donation hv`I`[/J
资本公积-股权投资准备 Capital surplus - investment reserve +BVY9U?\"
资本公积-拨款转入 Capital surplus - subsidiary 7$*X
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \ZA@r|=$
资本公积-其他 Capital surplus - others suS[P?4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -wT!g;v;%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $XI.`L *g
盈余公积-储备基金 Surplus reserve - reserve fund ~F^tLi!5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6>]w1
H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment KM+[1Ze$
主营业务收入 Sales 4T-"\tmg/
主营业务成本 Cost of sales c'>_JlG~
主营业务税金及附加 Sales tax Ci4;e
营业费用 Operating expenses oY+p;&H
管理费用 General and administrative expenses as(/
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财务费用 Financial expenses ?rjB9AC_;t
投资收益 Investment income 6e8 gFQ"w2
其他业务收入 Other operating income iu?gZVyka
营业外收入 Non-operating income Eq%f`Qg+1E
补贴收入 Subsidy income wB bCGU
其他业务支出 Other operating expenses &f}w&k2yj
营业外支出 Non-operating expenses P{x6e/
所得税 Income tax Z5p
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