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 。 lVuBo&
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现金 Cash in hand Wks zNh
银行存款 Cash in bank ow
其他货币资金-外埠存款Other monetary assets - cash in other cities 9M^5<8:
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7;c^*"Ud
其他货币资金-银行汇票 Other monetary assets - bank draft L8q#_k
其他货币资金-信用卡 Other monetary assets - credit cards \K9.]P
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit dt@~8kS
其他货币资金-存出投资款 Other monetary assets - cash for investment V?Q45t Ae
短期投资-股票投资 Investments - Short term - stocks "n{';Q)
短期投资-债券投资 Investments - Short term - bonds VDro(?p8Z
短期投资-基金投资 Investments - Short term - funds
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短期投资-其他投资 Investments - Short term - others zB`J+r;LU
短期投资跌价准备 Provision for short-term investment |)v}\-\#
长期股权投资-股票投资 Long term equity investment - stocks Yecdw'BW?
长期股权投资-其他股权投资 Long term equity investment - others Rp;"]Q&b
长期债券投资-债券投资 Long term securities investemnt - bonds |)xWQ KzA
长期债券投资-其他债权投资 Long term securities investment - others q{Gh5zg5O
长期投资减值准备 Provision for long-term investment 5VpqDL~d
应收票据 Notes receivable s$zm)y5
应收股利 Dividends receivable \03<dU
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应收利息 Interest receivable pHx$
应收帐款 Trade debtors M)ao}m>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors & kVa*O
预付帐款 Prepayment AFM+`{Cq
应收补贴款 Allowance receivable AOkG.u-k
其他应收款 Other debtors ~3-"1E>Rgy
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors /NjBC[P
其他流动资产 Other current assets 1ni72iz\
物资采购 Purchase #6
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原材料 Raw materials dGj0;3FI%
包装物 Packing materials +8W5amk.P|
低值易耗品 Low value consumbles :Tv>)N
材料成本差异 Material cost difference (&87 zk
自制半成品 Self-manufactured goods g-jg;Ri
库存商品 Finished goods l]~9BPsR
商品进销差价 Difference between purchase & sales of commodities x4PzP
委托加工物资 Consigned processiong material S(U9Dlyarg
委托代销商品 Consignment-out r\#nBoo(
受托代销商品 Consignment-in k q]E@tE*3
分期收款发出商品 Goods on instalment sales 4D
DBf j
存货跌价准备 Provision for obsolete stocks @U3z@v]s(h
待摊费用 Prepaid expenses %I9f_5BlT8
待处理流动资产损益 Unsettled G/L on current assets vNs`UkA
待处理固定资产损益 Unsettled G/L on fixed assets T`pDjT
委托贷款-本金 Consignment loan - principle l.]wBH#RS
委托贷款-利息 Consignment loan - interest ]'?Ue7
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings ,;5
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固定资产-机器设备 Fixed assets - Plant and machinery PH&Qw2(Sx
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures JWaWOk(t=?
固定资产-运输设备 Fixed assets - Automobiles g\q4-
累计折旧 Accumulated depreciation aeI0;u
固定资产减值准备 Impairment of fixed assets 6$:Q]zR#'H
工程物资-专用材料 Project material - specific materials IiRQ-,t1
工程物资-专用设备 Project material - specific equipment w &T\8k=
工程物资-预付大型设备款 Project material - prepaid for equipment 2LR y/ah
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production TBrwir
在建工程 Construction in progress ]c
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在建工程减值准备 Impairment of construction in progress F-b]>3r
固定资产清理 Disposal of fixed assets wkPjMmW+!
无形资产-专利权 Intangible assets - patent po'b((q
无形资产-非专利技术 Intangible assets - industrial property and know-how U,p'<rmS
无形资产-商标权 Intangible assets - trademark rights IY8<
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无形资产-土地使用权 Intangible assets - land use rights KQb&7k.
无形资产-商誉 Intangible assets - goodwill %o4v
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无形资产减值准备 Impairment of intangible assets AX%}
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长期待摊费用 Deferred assets 2}XRqa.|
未确认融资费用 Unrecognized finance fees U}DE9e{/!
其他长期资产 Other long term assets &zB>
递延税款借项 Deferred assets debits ,`Z4fz:
应付票据 Notes payable E:M,nSc)53
应付帐款 Trade creditors &*'^uCna
预收帐款 Adanvances from customers rQlQ^W$=?
代销商品款 Consignment-in payables KM)f~^
其他应交款 Other payable to government g 8uq6U
其他应付款 Other creditors vf@j d}?
应付股利 Proposed dividends i/n
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待转资产价值 Donated assets [;7zg@Sa
预计负债 Accrued liabilities IDJ2epW*;
应付短期债券 Short-term debentures payable +ctU7
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其他流动负债 Other current liabilities fCN+9!ljG`
预提费用 Accrued expenses !4D?X\~"%
应付工资 Payroll payable <uS/8MP{
应付福利费 Welfare payable 52
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短期借款-抵押借款 Bank loans - Short term - pledged iX{2U lF7
短期借款-信用借款 Bank loans - Short term - credit WA1d8nl
短期借款-担保借款 Bank loans - Short term - guaranteed IO9|o!&>
一年内到期长期借款 Long term loans due within one year CmbgEGIh[a
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 H[nBNz)
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应付债券-债券面值 Bond payable - Par value Tywrh9[
应付债券-债券溢价 Bond payable - Excess DcEGIaW
应付债券-债券折价 Bond payable - Discount 5} 1qo7;
应付债券-应计利息 Bond payable - Accrued interest tj[-|h
长期应付款 Long term payable CMHg]la
专项应付款 Specific payable }K9Ji]tOK:
其他长期负债 Other long term liabilities .<-~k@ P
应交税金-所得税 Tax payable - income tax i&JI"Dd7
应交税金-增值税 Tax payable - VAT {D4N=#tl
应交税金-营业税 Tax payable - business tax #YB3Ug]z
应交税金-消费税 Tax payable - consumable tax e)]DFP[n
应交税金-其他 Tax payable - others opqf)C
递延税款贷项 Deferred taxation credit S?#'Y*h
股本 Share capital ou[Wz{
已归还投资 Investment returned RzqU`<//
利润分配-其他转入 Profit appropriation - other transfer in #\MkbZc d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LgA>,.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z4tc3e
利润分配-提取储备基金 Profit appropriation - reserve fund 8PvO_Gz5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $TavvO%#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +!"7=
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利润分配-利润归还投资 Profit appropriation - return investment by profit (t"rzH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends qX*Xo[Xp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *5R91@xt
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 61`tQFx,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uN(N2m
期初未分配利润 Retained earnings, beginning of the year BHZSc(-o
资本公积-股本溢价 Capital surplus - share premium YtY.,H;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /P/::$
资本公积-接受现金捐赠 Capital surplus - cash donation kk+:y{0V
资本公积-股权投资准备 Capital surplus - investment reserve bE2{^5
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资本公积-拨款转入 Capital surplus - subsidiary D0rqt
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation {fu[&@XV
资本公积-其他 Capital surplus - others #L xfE<^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~)]n67Or~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /5C>7BC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k
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盈余公积-储备基金 Surplus reserve - reserve fund 2Q[q)u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U<U?&hB\@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mJS-x-@
主营业务收入 Sales +(vL~
主营业务成本 Cost of sales q?
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主营业务税金及附加 Sales tax n_-k <3
营业费用 Operating expenses
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管理费用 General and administrative expenses ;($ 3,d8
财务费用 Financial expenses ]`eJSk.
投资收益 Investment income
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其他业务收入 Other operating income zK&J2P`
营业外收入 Non-operating income <F+9#-
补贴收入 Subsidy income Oa-~}hN
其他业务支出 Other operating expenses $ 7uxReFZR
营业外支出 Non-operating expenses 60%EmX
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所得税 Income tax X e\,:~
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