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 。 c U(z5th
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现金 Cash in hand ^q/^.Gf
银行存款 Cash in bank V(0Y
其他货币资金-外埠存款Other monetary assets - cash in other cities CPcUB4a%#
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;R2A>f~
其他货币资金-银行汇票 Other monetary assets - bank draft ?f'`b<o
其他货币资金-信用卡 Other monetary assets - credit cards DA>nYj-s
其他货币资金-信用证保证金 Other monetary assets - L/C deposit aBY&]6^-
其他货币资金-存出投资款 Other monetary assets - cash for investment {cLWum[SY
短期投资-股票投资 Investments - Short term - stocks w ~crj$UM
短期投资-债券投资 Investments - Short term - bonds n[K%Xs)
短期投资-基金投资 Investments - Short term - funds Op~:z<z
短期投资-其他投资 Investments - Short term - others 4f8XO"k7t=
短期投资跌价准备 Provision for short-term investment 8,vP']4r%
长期股权投资-股票投资 Long term equity investment - stocks -@#],s7
长期股权投资-其他股权投资 Long term equity investment - others v*JKLA
长期债券投资-债券投资 Long term securities investemnt - bonds Rc4=zimr+
长期债券投资-其他债权投资 Long term securities investment - others 2h*aWBLk
长期投资减值准备 Provision for long-term investment 9IG<9uj
应收票据 Notes receivable P(8
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应收股利 Dividends receivable 2|RoN)%
应收利息 Interest receivable tS3&&t
应收帐款 Trade debtors Sw-2vnSdM
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors {6qxg _{
预付帐款 Prepayment '@#(jY0
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应收补贴款 Allowance receivable /`aPV"$M
其他应收款 Other debtors ebCS4&c
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 'w72i/
其他流动资产 Other current assets :]Om4Q\-#
物资采购 Purchase P~:^bU^F7
原材料 Raw materials Yqo @
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包装物 Packing materials r]D>p&4
低值易耗品 Low value consumbles 4,X CbcC
材料成本差异 Material cost difference w;AbJCv2
自制半成品 Self-manufactured goods E2cZk6~m{
库存商品 Finished goods $[MAm)c:]{
商品进销差价 Difference between purchase & sales of commodities eUCBQK
委托加工物资 Consigned processiong material )*uo tV
委托代销商品 Consignment-out `<<9A\Y-f
受托代销商品 Consignment-in &X`
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分期收款发出商品 Goods on instalment sales 4A(h'(^7A
存货跌价准备 Provision for obsolete stocks P()W\+",n
待摊费用 Prepaid expenses D^F=:-l
m
待处理流动资产损益 Unsettled G/L on current assets '3Fb[md54
待处理固定资产损益 Unsettled G/L on fixed assets |+sAqx1IF
委托贷款-本金 Consignment loan - principle ls9Y?
委托贷款-利息 Consignment loan - interest !~'D;Jh
委托贷款-减值准备 Consignment loan - provision Gkfzb>_V]
固定资产-房屋建筑物 Fixed assets - Buildings DyZ6&*s$
固定资产-机器设备 Fixed assets - Plant and machinery AFYdBK]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #{?RE?nD
固定资产-运输设备 Fixed assets - Automobiles j%]sym
累计折旧 Accumulated depreciation D
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固定资产减值准备 Impairment of fixed assets u=~`5vA
工程物资-专用材料 Project material - specific materials %Q]thv:
工程物资-专用设备 Project material - specific equipment W}zq9|p
工程物资-预付大型设备款 Project material - prepaid for equipment OR+py.vK
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production *L*{FnsV
在建工程 Construction in progress 3syA$0TZt
在建工程减值准备 Impairment of construction in progress |{ZdAr.;
固定资产清理 Disposal of fixed assets b~)2`l
无形资产-专利权 Intangible assets - patent ObreDv^,
无形资产-非专利技术 Intangible assets - industrial property and know-how 4u41M,nJQd
无形资产-商标权 Intangible assets - trademark rights /6y{
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无形资产-土地使用权 Intangible assets - land use rights En&gI`3n
无形资产-商誉 Intangible assets - goodwill 7o!t/WEEq
无形资产减值准备 Impairment of intangible assets ?GLCd7TP
长期待摊费用 Deferred assets 7aPA+gA/
未确认融资费用 Unrecognized finance fees >nvK{6xR:
其他长期资产 Other long term assets y[S9b(:+
递延税款借项 Deferred assets debits ^4\0,>
应付票据 Notes payable B^R44j]3"
应付帐款 Trade creditors +eLL)uk
预收帐款 Adanvances from customers \xC#Zs[<
代销商品款 Consignment-in payables OBF-U]?Y
其他应交款 Other payable to government ,->5 sJ{U
其他应付款 Other creditors *a{WJbau]
应付股利 Proposed dividends RwrRN+&s\
待转资产价值 Donated assets hPgYKa8u
预计负债 Accrued liabilities 4,Uqcw?!F'
应付短期债券 Short-term debentures payable P (Y\l
其他流动负债 Other current liabilities Q4]Od{[
预提费用 Accrued expenses e?O$`lf
应付工资 Payroll payable P39oHW
应付福利费 Welfare payable {KEmGHC4R
短期借款-抵押借款 Bank loans - Short term - pledged p-DHTX
短期借款-信用借款 Bank loans - Short term - credit '`W6U]7>
短期借款-担保借款 Bank loans - Short term - guaranteed RVs=s}|>*
一年内到期长期借款 Long term loans due within one year q3K}2g
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 Q~' \oWz
应付债券-债券面值 Bond payable - Par value {/aHZ<I&^h
应付债券-债券溢价 Bond payable - Excess N
Mx:Jh-YN
应付债券-债券折价 Bond payable - Discount "K+EZ%~<
应付债券-应计利息 Bond payable - Accrued interest `@0AGSzUv
长期应付款 Long term payable QJjk#*?,|
专项应付款 Specific payable ,\RR@~u'
其他长期负债 Other long term liabilities ~>~qA0m"m
应交税金-所得税 Tax payable - income tax STg}
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应交税金-增值税 Tax payable - VAT yO7#n0q
应交税金-营业税 Tax payable - business tax Rs"G8Q9Q
应交税金-消费税 Tax payable - consumable tax oQo5y_o~
应交税金-其他 Tax payable - others 44YKS>Cq
递延税款贷项 Deferred taxation credit V 7ZGT
股本 Share capital qFq$a9w|@
已归还投资 Investment returned 0B}2~}#
利润分配-其他转入 Profit appropriation - other transfer in in K
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y"m(hs$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )_4(
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利润分配-提取储备基金 Profit appropriation - reserve fund &rX#A@=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jPZpJ:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DpT$19Q+
利润分配-利润归还投资 Profit appropriation - return investment by profit ),xD5~_=q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends '^$+G0jv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends n:k4t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SQx&4R.
期初未分配利润 Retained earnings, beginning of the year ~ ^
资本公积-股本溢价 Capital surplus - share premium '4Qsl~[Eh
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M#m;jJqON
资本公积-接受现金捐赠 Capital surplus - cash donation |z:4T%ES
资本公积-股权投资准备 Capital surplus - investment reserve >&7^yXS
资本公积-拨款转入 Capital surplus - subsidiary gA@Zx%0j
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BIe:7cR%
资本公积-其他 Capital surplus - others &,{YfAxQ`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \[*q~95$v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %&V%=-O
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vP? T
盈余公积-储备基金 Surplus reserve - reserve fund ]H\tz@
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund s2 :Vm\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )E^4U9v),
主营业务收入 Sales #5
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主营业务成本 Cost of sales Z;RUxe|<k
主营业务税金及附加 Sales tax /m 7~-~$V
营业费用 Operating expenses y%kZ##
管理费用 General and administrative expenses ReA-.j_2@
财务费用 Financial expenses Aq3\Q>klH)
投资收益 Investment income 8VO];+N
其他业务收入 Other operating income !H9^j6|
营业外收入 Non-operating income $b5
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补贴收入 Subsidy income YgS,5::SU
其他业务支出 Other operating expenses DL!%Np?`
营业外支出 Non-operating expenses Q {BA`Q@V
所得税 Income tax B<,7!:.II
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