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 。 rAq2
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现金 Cash in hand +]P??`,R;
银行存款 Cash in bank Z}6
其他货币资金-外埠存款Other monetary assets - cash in other cities CEjMHP$=
其他货币资金-银行本票 Other monetary assets - cashier‘s check FB3C'!'<)
其他货币资金-银行汇票 Other monetary assets - bank draft /9<zG}:B
其他货币资金-信用卡 Other monetary assets - credit cards Bfwa1#%?
其他货币资金-信用证保证金 Other monetary assets - L/C deposit hs< )<
其他货币资金-存出投资款 Other monetary assets - cash for investment =
Is.T
短期投资-股票投资 Investments - Short term - stocks YNV4w{>FD
短期投资-债券投资 Investments - Short term - bonds l1XA9>n
短期投资-基金投资 Investments - Short term - funds o8c4h<,
短期投资-其他投资 Investments - Short term - others zsnXPRF
短期投资跌价准备 Provision for short-term investment v {E~R
长期股权投资-股票投资 Long term equity investment - stocks aj;OG^(!2_
长期股权投资-其他股权投资 Long term equity investment - others Xi`K`Cu+
长期债券投资-债券投资 Long term securities investemnt - bonds ousvsP%'
长期债券投资-其他债权投资 Long term securities investment - others 1 i #
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长期投资减值准备 Provision for long-term investment H7!j5^
应收票据 Notes receivable -:]_DbF
应收股利 Dividends receivable ew8f7S[
应收利息 Interest receivable N9 yL(2
应收帐款 Trade debtors `) s]T.-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors W=j
预付帐款 Prepayment 60?/Z2w5
应收补贴款 Allowance receivable eCHT)35u
其他应收款 Other debtors jA9&hbQuL
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors iX,|;J|]
其他流动资产 Other current assets f/Cf2
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物资采购 Purchase Ux5pw
原材料 Raw materials x%HX0= (
包装物 Packing materials _Eo$V&
低值易耗品 Low value consumbles iQs7Ly"
材料成本差异 Material cost difference jt9fcw
自制半成品 Self-manufactured goods !0Hx1I<*x
库存商品 Finished goods $A"C1)d;
商品进销差价 Difference between purchase & sales of commodities I\eM8`Y$
委托加工物资 Consigned processiong material L}r#KfIb
委托代销商品 Consignment-out NJ\ID=3l
受托代销商品 Consignment-in U'8+YAgc
分期收款发出商品 Goods on instalment sales <2Q+? L{
存货跌价准备 Provision for obsolete stocks @}sxA9a
待摊费用 Prepaid expenses ^5n"L29V
待处理流动资产损益 Unsettled G/L on current assets @ov*Fh
待处理固定资产损益 Unsettled G/L on fixed assets v%8.o%G
委托贷款-本金 Consignment loan - principle (Q~ p"Ch
委托贷款-利息 Consignment loan - interest <49Gsm&0
委托贷款-减值准备 Consignment loan - provision .URCuB\{
固定资产-房屋建筑物 Fixed assets - Buildings k$j4~C'$
固定资产-机器设备 Fixed assets - Plant and machinery '*K}$+l
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
V80BO#Pk
固定资产-运输设备 Fixed assets - Automobiles 'a8{YT4
累计折旧 Accumulated depreciation BWRM
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固定资产减值准备 Impairment of fixed assets ;VVKn=X=S=
工程物资-专用材料 Project material - specific materials M@\A_x(Mas
工程物资-专用设备 Project material - specific equipment "_!D
b&AH
工程物资-预付大型设备款 Project material - prepaid for equipment <7-Qn(
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ;A^Ii>`
在建工程 Construction in progress 4#j W}4C{
在建工程减值准备 Impairment of construction in progress w"?H4
固定资产清理 Disposal of fixed assets `<}Q4p
无形资产-专利权 Intangible assets - patent T \Zf`.mt
无形资产-非专利技术 Intangible assets - industrial property and know-how y>4r<YZQ
无形资产-商标权 Intangible assets - trademark rights `r?xo7
无形资产-土地使用权 Intangible assets - land use rights PtP{_9%Dz
无形资产-商誉 Intangible assets - goodwill 3.[ fTrzJ
无形资产减值准备 Impairment of intangible assets $H}G'LqiG
长期待摊费用 Deferred assets SvE3E$*
未确认融资费用 Unrecognized finance fees <0R$yB
其他长期资产 Other long term assets 1>5l(zK!9
递延税款借项 Deferred assets debits fGK=lT$
应付票据 Notes payable #m
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应付帐款 Trade creditors U7GgGMw
预收帐款 Adanvances from customers ,mkXUW
代销商品款 Consignment-in payables > J4Tk1//b
其他应交款 Other payable to government tb#9TF
其他应付款 Other creditors YVSAYv_ZG}
应付股利 Proposed dividends Ph{7S43
待转资产价值 Donated assets D}.Pk>5
预计负债 Accrued liabilities ^g^R[8
应付短期债券 Short-term debentures payable 5%` fh%
其他流动负债 Other current liabilities b@6hGiqx
预提费用 Accrued expenses 5W
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应付工资 Payroll payable "}"hQ.kAz
应付福利费 Welfare payable 0^l)9zE
短期借款-抵押借款 Bank loans - Short term - pledged \PHbJN:BI
短期借款-信用借款 Bank loans - Short term - credit bA/,{R
短期借款-担保借款 Bank loans - Short term - guaranteed t(d$v_*y51
一年内到期长期借款 Long term loans due within one year =t@8Y`9w
一年内到期长期应付款 Long term payable due within one year T9&-t7:
长期借款 Bank loans - Long term ^tp6G
应付债券-债券面值 Bond payable - Par value F?h{IH
f
应付债券-债券溢价 Bond payable - Excess yHYqJ|t
应付债券-债券折价 Bond payable - Discount D7v-+jypp
应付债券-应计利息 Bond payable - Accrued interest rf}@16O$'
长期应付款 Long term payable hh%fmc
专项应付款 Specific payable "e)C.#3
其他长期负债 Other long term liabilities i-kj6N5
应交税金-所得税 Tax payable - income tax %8U/
!(.g
应交税金-增值税 Tax payable - VAT abs\Ku9
应交税金-营业税 Tax payable - business tax &
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CA
应交税金-消费税 Tax payable - consumable tax i!AFXVX
应交税金-其他 Tax payable - others 'r/+za:2
递延税款贷项 Deferred taxation credit A@:h\<
股本 Share capital {DP%=4
已归还投资 Investment returned .k_>
BD];
利润分配-其他转入 Profit appropriation - other transfer in U"SH
fI:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <in#_Of{E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |"gg2p
利润分配-提取储备基金 Profit appropriation - reserve fund KM'*+.I
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9YMD[H\}V
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r2t|,%%N7
利润分配-利润归还投资 Profit appropriation - return investment by profit ]H%SGQPn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ll2yJ
.C4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
@
OSSqH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \Uz7ar#,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares utH/E7^8
期初未分配利润 Retained earnings, beginning of the year uD'GI
资本公积-股本溢价 Capital surplus - share premium H!H&<71-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pUp&eH
资本公积-接受现金捐赠 Capital surplus - cash donation j@ehcK9|
资本公积-股权投资准备 Capital surplus - investment reserve ^0x0 rY
资本公积-拨款转入 Capital surplus - subsidiary Ne!0 `^`~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !@.9>"FU
资本公积-其他 Capital surplus - others =qg;K'M
5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VM.4w.})_E
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xyz w.%4c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pbXh}YJ&
盈余公积-储备基金 Surplus reserve - reserve fund Xc>M_%+R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund aAT!$0H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -g5o+RT@
主营业务收入 Sales `l%)0)T
主营业务成本 Cost of sales GC#s;X
主营业务税金及附加 Sales tax vV( ?A
营业费用 Operating expenses xJNV^u
管理费用 General and administrative expenses $;k2b4u
财务费用 Financial expenses vq?aFX9F
投资收益 Investment income G(Ky7SZ
其他业务收入 Other operating income ^yl)c
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营业外收入 Non-operating income 8lNkY`P7s
补贴收入 Subsidy income T09'qB
其他业务支出 Other operating expenses WP}NHz4H
营业外支出 Non-operating expenses )XFaVkQ}
所得税 Income tax 1:.I0x!
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