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 。 6 2*p*t
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现金 Cash in hand n^lr
7(!6
银行存款 Cash in bank 91#rP|88;
其他货币资金-外埠存款Other monetary assets - cash in other cities 6 h%,%
其他货币资金-银行本票 Other monetary assets - cashier‘s check VPr`[XPXb
其他货币资金-银行汇票 Other monetary assets - bank draft FP<mFqy
其他货币资金-信用卡 Other monetary assets - credit cards %dwI;%0
其他货币资金-信用证保证金 Other monetary assets - L/C deposit n&%0G2m:
其他货币资金-存出投资款 Other monetary assets - cash for investment ^wIg|Gc
短期投资-股票投资 Investments - Short term - stocks Y@y"bjK \
短期投资-债券投资 Investments - Short term - bonds HO_!/4hrU
短期投资-基金投资 Investments - Short term - funds G' '9
eV$
短期投资-其他投资 Investments - Short term - others QOR92}yC
短期投资跌价准备 Provision for short-term investment 207FD
长期股权投资-股票投资 Long term equity investment - stocks #&}j'oD|N
长期股权投资-其他股权投资 Long term equity investment - others ";U#aK1p
长期债券投资-债券投资 Long term securities investemnt - bonds 3GL,=q
长期债券投资-其他债权投资 Long term securities investment - others GIvl|
长期投资减值准备 Provision for long-term investment
m:D0O]2
应收票据 Notes receivable 0N87G}Xu
应收股利 Dividends receivable 2!_DkE
应收利息 Interest receivable 9C
a }+
应收帐款 Trade debtors nB;[;dCz
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors oZ_,WwnE
预付帐款 Prepayment eg1Mdg\a
应收补贴款 Allowance receivable %-KgR
其他应收款 Other debtors ,m Nd#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }nRTw2-z
其他流动资产 Other current assets 7J;\&q'
物资采购 Purchase R > [2*o"
原材料 Raw materials Alk+MwjR
包装物 Packing materials Ay6]vU
低值易耗品 Low value consumbles <{T5}"e
材料成本差异 Material cost difference c'INmc
I|
自制半成品 Self-manufactured goods BJgHel+N
库存商品 Finished goods Z*+y?5+L"P
商品进销差价 Difference between purchase & sales of commodities &`IJ55Z-)
委托加工物资 Consigned processiong material
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委托代销商品 Consignment-out P=aYwm C
受托代销商品 Consignment-in _fdD4-2U
分期收款发出商品 Goods on instalment sales 6j Rewj
存货跌价准备 Provision for obsolete stocks PJO.^OsM
待摊费用 Prepaid expenses pr[V*C/
待处理流动资产损益 Unsettled G/L on current assets wBJ|%mc3TA
待处理固定资产损益 Unsettled G/L on fixed assets OFxCV`>ce
委托贷款-本金 Consignment loan - principle Pm]lr|Q{I
委托贷款-利息 Consignment loan - interest X%$1%)C9
委托贷款-减值准备 Consignment loan - provision ;\(LovUy6
固定资产-房屋建筑物 Fixed assets - Buildings A%cJ5dF8~
固定资产-机器设备 Fixed assets - Plant and machinery 1QPz|3f@\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9PUobV_^Wo
固定资产-运输设备 Fixed assets - Automobiles ?kK3%uJy&
累计折旧 Accumulated depreciation R=3|(R+kA
固定资产减值准备 Impairment of fixed assets C/4r3A/u
工程物资-专用材料 Project material - specific materials IF cre
工程物资-专用设备 Project material - specific equipment '0=mV"#H{
工程物资-预付大型设备款 Project material - prepaid for equipment HB,?}S#TP
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production A34O(fE
在建工程 Construction in progress 5,pEJ>dDD3
在建工程减值准备 Impairment of construction in progress -,+~W#n
固定资产清理 Disposal of fixed assets yIC
C8M
无形资产-专利权 Intangible assets - patent
#uV J
无形资产-非专利技术 Intangible assets - industrial property and know-how !"ir}Y%
无形资产-商标权 Intangible assets - trademark rights !+z&] S3s
无形资产-土地使用权 Intangible assets - land use rights p"6ydXn%
无形资产-商誉 Intangible assets - goodwill /BN=Kl]
无形资产减值准备 Impairment of intangible assets F1S0C>N?5
长期待摊费用 Deferred assets l
cM
未确认融资费用 Unrecognized finance fees <J>k%,:B
其他长期资产 Other long term assets :r2d%:h%2
递延税款借项 Deferred assets debits 9C8 G(r
应付票据 Notes payable IR{XL
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应付帐款 Trade creditors e=s(
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预收帐款 Adanvances from customers [Op^l%BC
代销商品款 Consignment-in payables +,g!xv4Q
其他应交款 Other payable to government iaJLIr l
其他应付款 Other creditors !*3]PZ25a(
应付股利 Proposed dividends (+6N)9rj`/
待转资产价值 Donated assets MJ$.ST
预计负债 Accrued liabilities Cd]g+R}j
应付短期债券 Short-term debentures payable If]rg+|U
其他流动负债 Other current liabilities 9f/l"
预提费用 Accrued expenses liqVfB%
应付工资 Payroll payable =4sx(<
应付福利费 Welfare payable |S~$IFN4
短期借款-抵押借款 Bank loans - Short term - pledged IEd?-L
短期借款-信用借款 Bank loans - Short term - credit K,6{c^qf
短期借款-担保借款 Bank loans - Short term - guaranteed 3ZbqZ"rE
一年内到期长期借款 Long term loans due within one year zf]e"e
一年内到期长期应付款 Long term payable due within one year x+TdTe;p
长期借款 Bank loans - Long term r7#.DJnN.
应付债券-债券面值 Bond payable - Par value ^G 'n
z
应付债券-债券溢价 Bond payable - Excess
i&p6UU
应付债券-债券折价 Bond payable - Discount q{%~(A5*H
应付债券-应计利息 Bond payable - Accrued interest ;W|GUmADf
长期应付款 Long term payable lWH#/5`h
专项应付款 Specific payable u9(42jj[$U
其他长期负债 Other long term liabilities $E!
f@L
应交税金-所得税 Tax payable - income tax @LFB}B
应交税金-增值税 Tax payable - VAT E3(o}O
应交税金-营业税 Tax payable - business tax \D};0#G0&
应交税金-消费税 Tax payable - consumable tax c[V.j+Iy#^
应交税金-其他 Tax payable - others *VHWvj
递延税款贷项 Deferred taxation credit :0ltq><?
股本 Share capital 4e?bkC
已归还投资 Investment returned S&.xgBR
利润分配-其他转入 Profit appropriation - other transfer in Wsp c;]&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y\4/M6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `mI5Z*]-
利润分配-提取储备基金 Profit appropriation - reserve fund L0I|V[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h6IO ;:P)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ji\&?%(B
利润分配-利润归还投资 Profit appropriation - return investment by profit =HB(N|9 _d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?Q$
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0~+*$W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends LitdO>%#2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .XkD2~;
期初未分配利润 Retained earnings, beginning of the year >y,. `ECn
资本公积-股本溢价 Capital surplus - share premium yye5GVY$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BJ\81 R
资本公积-接受现金捐赠 Capital surplus - cash donation %!AzFL
J|Z
资本公积-股权投资准备 Capital surplus - investment reserve oX*;iS X
资本公积-拨款转入 Capital surplus - subsidiary @y'ZM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DF>t
Q
资本公积-其他 Capital surplus - others )pe17T1|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve DajN1}]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r&Qa;-4Pl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?RIf0;G
盈余公积-储备基金 Surplus reserve - reserve fund S{v]B_N[M
盈余公积-企业发展基金 Surplus reserve - enterprise development fund KK5_;<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 00s)=A_
主营业务收入 Sales WbBd<^Q
主营业务成本 Cost of sales kwqY~@W
主营业务税金及附加 Sales tax WRA(k
营业费用 Operating expenses C@\5%~tW+
管理费用 General and administrative expenses w (z=xO
财务费用 Financial expenses #,#:{&H
投资收益 Investment income +]zRn
其他业务收入 Other operating income W'f"kM
营业外收入 Non-operating income Fq!_VF^r
补贴收入 Subsidy income ^u#iz
其他业务支出 Other operating expenses }N ).$
营业外支出 Non-operating expenses Lz p}<B
所得税 Income tax cH4PrMm&
uFb
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