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 。 .9Dncsnf,`
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现金 Cash in hand G>jC+0nkry
银行存款 Cash in bank .q!i
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其他货币资金-外埠存款Other monetary assets - cash in other cities 1/6}E]-F
其他货币资金-银行本票 Other monetary assets - cashier‘s check "
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其他货币资金-银行汇票 Other monetary assets - bank draft cIK4sOTJ&
其他货币资金-信用卡 Other monetary assets - credit cards %?F$3YN,
其他货币资金-信用证保证金 Other monetary assets - L/C deposit " BLJh)i
其他货币资金-存出投资款 Other monetary assets - cash for investment e AaS }g
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短期投资-股票投资 Investments - Short term - stocks ;ZMIYFXRqh
短期投资-债券投资 Investments - Short term - bonds I|;C}lfp
短期投资-基金投资 Investments - Short term - funds K4I/a#S'@6
短期投资-其他投资 Investments - Short term - others {Z
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短期投资跌价准备 Provision for short-term investment n36iY'<) G
长期股权投资-股票投资 Long term equity investment - stocks gA3f@7}d
长期股权投资-其他股权投资 Long term equity investment - others ,f<J4U:Y
长期债券投资-债券投资 Long term securities investemnt - bonds Fq%NY8KNE
长期债券投资-其他债权投资 Long term securities investment - others hW6Ksn,*
长期投资减值准备 Provision for long-term investment F(^#_tXP
应收票据 Notes receivable <AP.m4N) _
应收股利 Dividends receivable j0 w@ \gO<
应收利息 Interest receivable Vi0D>4{+
应收帐款 Trade debtors "|R75m,Id
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors DG&aFmC
预付帐款 Prepayment B(O6qWsL
应收补贴款 Allowance receivable rEbH<|
其他应收款 Other debtors s0Z)BR #
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors BWB}bq
其他流动资产 Other current assets K}GRU)
物资采购 Purchase (uC@cVkP
原材料 Raw materials NJ;m&Tm,DF
包装物 Packing materials e-1G\}E
低值易耗品 Low value consumbles WMWUP ZsGS
材料成本差异 Material cost difference `tXd?E/e
自制半成品 Self-manufactured goods \MPbG$ ^
库存商品 Finished goods zz(EH<>
商品进销差价 Difference between purchase & sales of commodities /s+S\
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委托加工物资 Consigned processiong material 9}tl@
委托代销商品 Consignment-out xVN!w\0
受托代销商品 Consignment-in e@/' o/
分期收款发出商品 Goods on instalment sales T2
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存货跌价准备 Provision for obsolete stocks EB6X
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待摊费用 Prepaid expenses F[W0gjUc
待处理流动资产损益 Unsettled G/L on current assets 2vb qz
待处理固定资产损益 Unsettled G/L on fixed assets ]\k
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委托贷款-本金 Consignment loan - principle c6y>]8_
委托贷款-利息 Consignment loan - interest !\O!Du
委托贷款-减值准备 Consignment loan - provision 1'8-+?r
固定资产-房屋建筑物 Fixed assets - Buildings 1K R4Wq@
固定资产-机器设备 Fixed assets - Plant and machinery 8U4In[4
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures H<P d&
固定资产-运输设备 Fixed assets - Automobiles yNU}1_oK
累计折旧 Accumulated depreciation Q/*|ADoq
固定资产减值准备 Impairment of fixed assets >hV2p/D
工程物资-专用材料 Project material - specific materials Gvvw:]WgF
工程物资-专用设备 Project material - specific equipment wfcR[
工程物资-预付大型设备款 Project material - prepaid for equipment wbh=v;
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Ww#!-,*]o
在建工程 Construction in progress v"o@q2f_
在建工程减值准备 Impairment of construction in progress N.ZuSkRM
固定资产清理 Disposal of fixed assets Dca,IaT'
无形资产-专利权 Intangible assets - patent [;
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无形资产-非专利技术 Intangible assets - industrial property and know-how U;"J8
无形资产-商标权 Intangible assets - trademark rights #EB
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无形资产-土地使用权 Intangible assets - land use rights rw0s$~'
无形资产-商誉 Intangible assets - goodwill joZd
无形资产减值准备 Impairment of intangible assets PAxR?2m{
长期待摊费用 Deferred assets b*{UO
未确认融资费用 Unrecognized finance fees ]D=fvvST
其他长期资产 Other long term assets n[
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递延税款借项 Deferred assets debits {Ve`VV5E
应付票据 Notes payable |YfJ#Agm+
应付帐款 Trade creditors W
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预收帐款 Adanvances from customers =qL^#h83y
代销商品款 Consignment-in payables >J)4e~9EJ2
其他应交款 Other payable to government %=\*OIhl
其他应付款 Other creditors mG0_&'"YIG
应付股利 Proposed dividends ?1] \3nj
待转资产价值 Donated assets
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预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable kc}|L9
其他流动负债 Other current liabilities
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预提费用 Accrued expenses v-Q>I5D;:
应付工资 Payroll payable 0($On`#
应付福利费 Welfare payable oEj$
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短期借款-抵押借款 Bank loans - Short term - pledged aVr =7PeF
短期借款-信用借款 Bank loans - Short term - credit ]#G1
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短期借款-担保借款 Bank loans - Short term - guaranteed J(=y$8xje
一年内到期长期借款 Long term loans due within one year eX!yIqAR
一年内到期长期应付款 Long term payable due within one year wrK@1F9!
长期借款 Bank loans - Long term tYSfeU
应付债券-债券面值 Bond payable - Par value #YK3Ogb,
应付债券-债券溢价 Bond payable - Excess 3*(><<ZC
应付债券-债券折价 Bond payable - Discount raU_Z[
应付债券-应计利息 Bond payable - Accrued interest 'm-5
长期应付款 Long term payable J Rj{Q 1J
专项应付款 Specific payable kf9]nIo
其他长期负债 Other long term liabilities eIN0
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应交税金-所得税 Tax payable - income tax aH8]$e8_,\
应交税金-增值税 Tax payable - VAT t}OzF cyqN
应交税金-营业税 Tax payable - business tax }nO%q6|\V
应交税金-消费税 Tax payable - consumable tax kXlI*h
应交税金-其他 Tax payable - others :C,}DyZy
递延税款贷项 Deferred taxation credit *O)i)["
股本 Share capital Fzy#!^9Nu
已归还投资 Investment returned P4|A\|t
利润分配-其他转入 Profit appropriation - other transfer in )a`kL,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u|D L?c>W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D>Rlm,U
利润分配-提取储备基金 Profit appropriation - reserve fund >xsY"N&1i'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CteNJBm
利润分配-利润归还投资 Profit appropriation - return investment by profit 5 [4{1v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \pSRG=`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N3oa!PE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8|5+\1!#/)
期初未分配利润 Retained earnings, beginning of the year ,wv>G]v
资本公积-股本溢价 Capital surplus - share premium Ra:UnA
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <54KWC86)J
资本公积-接受现金捐赠 Capital surplus - cash donation NdXC8
资本公积-股权投资准备 Capital surplus - investment reserve y6MkaHW[m
资本公积-拨款转入 Capital surplus - subsidiary A6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zTi
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资本公积-其他 Capital surplus - others eW}
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盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u^WZsW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h,b_8g{!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w"O;: `|n
盈余公积-储备基金 Surplus reserve - reserve fund Rz6
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund TB84}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :&2%x
主营业务收入 Sales M8y|Lm}o
主营业务成本 Cost of sales wgq=9\+&
主营业务税金及附加 Sales tax X\*H7;k,
营业费用 Operating expenses r/HG{XH`
管理费用 General and administrative expenses Q7/Jyx|
财务费用 Financial expenses &>K|F >7q
投资收益 Investment income SbsdunW+?
其他业务收入 Other operating income J{Ld)Q,^
营业外收入 Non-operating income |W&K@g$
补贴收入 Subsidy income nB 5^
其他业务支出 Other operating expenses =2vZqGO30
营业外支出 Non-operating expenses G(t&(t`[
所得税 Income tax O
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