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 。 EwmNgmYq
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现金 Cash in hand K]uH7-YvL/
银行存款 Cash in bank %hlgLM
其他货币资金-外埠存款Other monetary assets - cash in other cities H23 O]r
其他货币资金-银行本票 Other monetary assets - cashier‘s check bZr,jLEf
其他货币资金-银行汇票 Other monetary assets - bank draft |3 I
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其他货币资金-信用卡 Other monetary assets - credit cards =:!>0~
其他货币资金-信用证保证金 Other monetary assets - L/C deposit eoXbZ
其他货币资金-存出投资款 Other monetary assets - cash for investment &SNH1b#>E
短期投资-股票投资 Investments - Short term - stocks h-RhmQA=Iz
短期投资-债券投资 Investments - Short term - bonds ec/>LJDX7
短期投资-基金投资 Investments - Short term - funds 6kMkFZ}+
短期投资-其他投资 Investments - Short term - others O;
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短期投资跌价准备 Provision for short-term investment ;)wk^W
长期股权投资-股票投资 Long term equity investment - stocks @WJ\W `P
长期股权投资-其他股权投资 Long term equity investment - others a>rDJw:
长期债券投资-债券投资 Long term securities investemnt - bonds 0S9~db
长期债券投资-其他债权投资 Long term securities investment - others ^b}Wl0Fn
长期投资减值准备 Provision for long-term investment 3o0ZS^#eB
应收票据 Notes receivable y. 1F@w|
应收股利 Dividends receivable 7=5eLc^
应收利息 Interest receivable J#Cl
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应收帐款 Trade debtors =9W\;xE S
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors u~2]$
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预付帐款 Prepayment 3~V.
应收补贴款 Allowance receivable 7S^G]g!x
其他应收款 Other debtors SH#*Lc
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors FvYciU!
其他流动资产 Other current assets (xo
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物资采购 Purchase bar=^V)
原材料 Raw materials iK+Vla`}
包装物 Packing materials I8`$a
低值易耗品 Low value consumbles "^!y>]j#A
材料成本差异 Material cost difference pPag@L
自制半成品 Self-manufactured goods uv<_.Jq]
库存商品 Finished goods eO(U):C2
商品进销差价 Difference between purchase & sales of commodities ^6R(K'E}
委托加工物资 Consigned processiong material UqyW8TCf?
委托代销商品 Consignment-out yP>025o't
受托代销商品 Consignment-in UV0[S8A
分期收款发出商品 Goods on instalment sales D6l.x]K
存货跌价准备 Provision for obsolete stocks ?FjnG_Uz`D
待摊费用 Prepaid expenses Ej
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待处理流动资产损益 Unsettled G/L on current assets
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待处理固定资产损益 Unsettled G/L on fixed assets ?@;)2B|q
委托贷款-本金 Consignment loan - principle ,W|-?b?
委托贷款-利息 Consignment loan - interest B>m*!n:l
委托贷款-减值准备 Consignment loan - provision "}`)s_rt
固定资产-房屋建筑物 Fixed assets - Buildings h.F=Fhx/1
固定资产-机器设备 Fixed assets - Plant and machinery DcdEt=\)h
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures &e;Qabwxva
固定资产-运输设备 Fixed assets - Automobiles 3+s$K(% I
累计折旧 Accumulated depreciation D>@NY
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固定资产减值准备 Impairment of fixed assets '
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工程物资-专用材料 Project material - specific materials s.Bb@Jq
工程物资-专用设备 Project material - specific equipment /*k_`3L
工程物资-预付大型设备款 Project material - prepaid for equipment GGr82)E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;RX u}pd
在建工程 Construction in progress qIQRl1Tw;V
在建工程减值准备 Impairment of construction in progress Iv*\8?07)
固定资产清理 Disposal of fixed assets KR%WBvv
无形资产-专利权 Intangible assets - patent Bt(<Xj D
无形资产-非专利技术 Intangible assets - industrial property and know-how m8b,_1
无形资产-商标权 Intangible assets - trademark rights |*UB/8C^/!
无形资产-土地使用权 Intangible assets - land use rights S\<i`q
无形资产-商誉 Intangible assets - goodwill dt,Z^z+"E
无形资产减值准备 Impairment of intangible assets Z+J4q9^$
长期待摊费用 Deferred assets n=C"pH#
未确认融资费用 Unrecognized finance fees kaB4[u
其他长期资产 Other long term assets r{9fm,
递延税款借项 Deferred assets debits L YF|
应付票据 Notes payable {&mHfN
应付帐款 Trade creditors e@anX^M;
预收帐款 Adanvances from customers 0kOwA%m
代销商品款 Consignment-in payables )"6-7ii7(f
其他应交款 Other payable to government u;-fG9xs
其他应付款 Other creditors ByJPSucD
应付股利 Proposed dividends 3oMHy5
待转资产价值 Donated assets D_0Vu/v
预计负债 Accrued liabilities
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应付短期债券 Short-term debentures payable %kV7 <:y
其他流动负债 Other current liabilities
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预提费用 Accrued expenses G%t>Ll``C
应付工资 Payroll payable 4d4+%5GE
应付福利费 Welfare payable ;-kDJi
短期借款-抵押借款 Bank loans - Short term - pledged uHSnZ"#
短期借款-信用借款 Bank loans - Short term - credit -|KZOea
短期借款-担保借款 Bank loans - Short term - guaranteed ]4en|Aq
一年内到期长期借款 Long term loans due within one year SnQT1U%
一年内到期长期应付款 Long term payable due within one year 3cL
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长期借款 Bank loans - Long term H4AT>}ri
应付债券-债券面值 Bond payable - Par value E KV[cq
应付债券-债券溢价 Bond payable - Excess 9%iQ~
应付债券-债券折价 Bond payable - Discount I*3}erT
应付债券-应计利息 Bond payable - Accrued interest o!":mJy
长期应付款 Long term payable -LszaMR}
专项应付款 Specific payable qE8aX*A1/
其他长期负债 Other long term liabilities dM^Z,;u
应交税金-所得税 Tax payable - income tax 3}8o 9
应交税金-增值税 Tax payable - VAT GgG#]a!_f
应交税金-营业税 Tax payable - business tax ()l3X.t,$
应交税金-消费税 Tax payable - consumable tax U\tx{CsSz
应交税金-其他 Tax payable - others
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递延税款贷项 Deferred taxation credit
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股本 Share capital ~s'tr&+
已归还投资 Investment returned !EhKg)y=
利润分配-其他转入 Profit appropriation - other transfer in 3^+D,)#D^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d9M[]{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f(Of+>
利润分配-提取储备基金 Profit appropriation - reserve fund Wq1 jTIQ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Pp tuXq%U
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KaNs>[a8
利润分配-利润归还投资 Profit appropriation - return investment by profit C'#)mo_@t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends nJ2x;';lA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bT
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w&aZ 97{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Xi98:0<=
期初未分配利润 Retained earnings, beginning of the year _b~{/[s
资本公积-股本溢价 Capital surplus - share premium ]$[sfPKA
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <]M.K3>
资本公积-接受现金捐赠 Capital surplus - cash donation /D3{EjUE=
资本公积-股权投资准备 Capital surplus - investment reserve VIP7j(#t_g
资本公积-拨款转入 Capital surplus - subsidiary T+F]hv'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f|~ {j(.v
资本公积-其他 Capital surplus - others 7PX`kI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3uqhYT;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q,&Li+u|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w31
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盈余公积-储备基金 Surplus reserve - reserve fund y(p_Un
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund L>h8>JvQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eMJ>gXA]
主营业务收入 Sales 4V')FGB$
主营业务成本 Cost of sales 0
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主营业务税金及附加 Sales tax 67II9\/
营业费用 Operating expenses T`ibulp
管理费用 General and administrative expenses Go)$LC0Mi
财务费用 Financial expenses 9qB0F_xl
投资收益 Investment income S%i^`_=Q
其他业务收入 Other operating income &vpKBR^
营业外收入 Non-operating income M Irx,d
补贴收入 Subsidy income 27e!KG[&
其他业务支出 Other operating expenses N7+L@CC6T
营业外支出 Non-operating expenses _5jT}I<k
所得税 Income tax _F;v3|`D@<
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