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 。 dcMWCK
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现金 Cash in hand jJc?/1 jv
银行存款 Cash in bank Ng?n}$g*
其他货币资金-外埠存款Other monetary assets - cash in other cities E-NuCP%|c
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4}FuoQL
其他货币资金-银行汇票 Other monetary assets - bank draft /;t42
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其他货币资金-信用卡 Other monetary assets - credit cards E>tlY&0[$
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]o<'T.x
其他货币资金-存出投资款 Other monetary assets - cash for investment :"9 :J
短期投资-股票投资 Investments - Short term - stocks @;iW)a_M
短期投资-债券投资 Investments - Short term - bonds [-X=lJ:+h
短期投资-基金投资 Investments - Short term - funds TbqED\5@9w
短期投资-其他投资 Investments - Short term - others #{)=%5=c
短期投资跌价准备 Provision for short-term investment
c}a.
长期股权投资-股票投资 Long term equity investment - stocks `B{N3Kxbp
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds #>+O=YO
长期债券投资-其他债权投资 Long term securities investment - others x |
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长期投资减值准备 Provision for long-term investment pei-R
应收票据 Notes receivable w(O/mUDX
应收股利 Dividends receivable ^u zJu(
应收利息 Interest receivable e&G!5kz!
应收帐款 Trade debtors /
AFn8=9'^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors >=|Dir
预付帐款 Prepayment M),i4a?2
应收补贴款 Allowance receivable a"^0;a
其他应收款 Other debtors &n>\ +Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors =W(mZ#*vdY
其他流动资产 Other current assets %./vh=5)
物资采购 Purchase /; ;_l2 t
原材料 Raw materials hnM?wn
包装物 Packing materials zKr\S|yE
低值易耗品 Low value consumbles A;nrr1-0
材料成本差异 Material cost difference 8OoKP4,;
自制半成品 Self-manufactured goods xSFY8
库存商品 Finished goods 1
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商品进销差价 Difference between purchase & sales of commodities ~|e?@3_G
委托加工物资 Consigned processiong material 7iCH$}
委托代销商品 Consignment-out !|hxr#q=4
受托代销商品 Consignment-in QiB^U^f
分期收款发出商品 Goods on instalment sales 6/^$SWd2
存货跌价准备 Provision for obsolete stocks zr~hGhfq
待摊费用 Prepaid expenses .LDK+c
待处理流动资产损益 Unsettled G/L on current assets ~1xln?Q
待处理固定资产损益 Unsettled G/L on fixed assets +}H2|vP
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest R I Bj9kd
委托贷款-减值准备 Consignment loan - provision (uV~1
固定资产-房屋建筑物 Fixed assets - Buildings n82N@z<8]
固定资产-机器设备 Fixed assets - Plant and machinery *-~B{2b<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Pt~mpRlH
固定资产-运输设备 Fixed assets - Automobiles QAYhAOS|e
累计折旧 Accumulated depreciation <11
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固定资产减值准备 Impairment of fixed assets !=j\pu}
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工程物资-专用材料 Project material - specific materials iM;7V*u
工程物资-专用设备 Project material - specific equipment qkB)CY7
工程物资-预付大型设备款 Project material - prepaid for equipment ]O'dwC
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~^*IP1.3
在建工程 Construction in progress fC>3{@h}*
在建工程减值准备 Impairment of construction in progress //63?s+
固定资产清理 Disposal of fixed assets g_?:G$1H
无形资产-专利权 Intangible assets - patent NZ:A?h2JR
无形资产-非专利技术 Intangible assets - industrial property and know-how 'EFSr!+
无形资产-商标权 Intangible assets - trademark rights 9U1cH qV
无形资产-土地使用权 Intangible assets - land use rights B0Ql1x#x
无形资产-商誉 Intangible assets - goodwill Q+(}nz4
无形资产减值准备 Impairment of intangible assets U 2k^X=yl
长期待摊费用 Deferred assets
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未确认融资费用 Unrecognized finance fees ?
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其他长期资产 Other long term assets 2Qg.b-C
递延税款借项 Deferred assets debits |0 #J=am
应付票据 Notes payable !~5;Jb>s[/
应付帐款 Trade creditors Bw2-4K\"kc
预收帐款 Adanvances from customers TCAtb('D
代销商品款 Consignment-in payables '@1o M1
其他应交款 Other payable to government rZ<n0w
其他应付款 Other creditors )G$/II9d
应付股利 Proposed dividends =!{7ZSu\
待转资产价值 Donated assets e(7F| G*
预计负债 Accrued liabilities 2_lgy?OE`
应付短期债券 Short-term debentures payable bqEQP3t^
其他流动负债 Other current liabilities C.I.f9s?R
预提费用 Accrued expenses Xq`|'6]/
应付工资 Payroll payable {KJ !rT
应付福利费 Welfare payable f\+MnZ4[Qj
短期借款-抵押借款 Bank loans - Short term - pledged dL%?k@R
短期借款-信用借款 Bank loans - Short term - credit g.-{=kZ
短期借款-担保借款 Bank loans - Short term - guaranteed S;#S3?G
一年内到期长期借款 Long term loans due within one year (`+%K_
一年内到期长期应付款 Long term payable due within one year #({0HFSC:j
长期借款 Bank loans - Long term Vae}:8'}
应付债券-债券面值 Bond payable - Par value 8[
应付债券-债券溢价 Bond payable - Excess n}?XFx!%
应付债券-债券折价 Bond payable - Discount 5B3S]@%
应付债券-应计利息 Bond payable - Accrued interest *Dx&} "
长期应付款 Long term payable 0#}Ed Q
专项应付款 Specific payable 5~&9/ALk5
其他长期负债 Other long term liabilities I}JC ~=`j
应交税金-所得税 Tax payable - income tax -*8 |J;
应交税金-增值税 Tax payable - VAT ?+-uF}
应交税金-营业税 Tax payable - business tax _t[RHrs
应交税金-消费税 Tax payable - consumable tax ]A oRK=aH
应交税金-其他 Tax payable - others HGqT"NJr
递延税款贷项 Deferred taxation credit LE^kN<qMK
股本 Share capital qcau(#I9.
已归还投资 Investment returned 7x8/Vz@\
利润分配-其他转入 Profit appropriation - other transfer in C
f@~W)K
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'p3JYRT$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9
cU]@j}2
利润分配-提取储备基金 Profit appropriation - reserve fund ,PH ;j_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?&ie;t<7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *x[ZN\$`Y
利润分配-利润归还投资 Profit appropriation - return investment by profit $#R@x.=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +]I7]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;.$AhjqiP
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ph*?y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F_>OpT
期初未分配利润 Retained earnings, beginning of the year s;!TB6b@
资本公积-股本溢价 Capital surplus - share premium w1q-bIU
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K
q;X(&Z
资本公积-接受现金捐赠 Capital surplus - cash donation ;a@%FWc
资本公积-股权投资准备 Capital surplus - investment reserve _P6e%O8C#
资本公积-拨款转入 Capital surplus - subsidiary m
S)|i+5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e}%~S9\UL5
资本公积-其他 Capital surplus - others S ]_iobWK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `[)
awP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3 !W
M'i
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #mhR^60,
盈余公积-储备基金 Surplus reserve - reserve fund u.!}s2wT#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Zy!^HS$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment QD6<sw@]P
主营业务收入 Sales Zb> UY8
主营业务成本 Cost of sales AQAZ+g(IK
主营业务税金及附加 Sales tax y8oqCe)
营业费用 Operating expenses `h%(ZG~
管理费用 General and administrative expenses ^FO&GM2a
财务费用 Financial expenses jVA|Vi_2
投资收益 Investment income p7H0|>
其他业务收入 Other operating income =$kSvCjP
营业外收入 Non-operating income {'O,G$Ldkr
补贴收入 Subsidy income Y.>F fL
其他业务支出 Other operating expenses -^C^3pms
营业外支出 Non-operating expenses 6uNWL `v
所得税 Income tax *@;Pns]L-
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