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 。 dgVGP_~
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现金 Cash in hand +^7cS6"L
银行存款 Cash in bank *R6lK&
其他货币资金-外埠存款Other monetary assets - cash in other cities l!p`g>$&f
其他货币资金-银行本票 Other monetary assets - cashier‘s check w:zo
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其他货币资金-银行汇票 Other monetary assets - bank draft k+_>`Gre}
其他货币资金-信用卡 Other monetary assets - credit cards vP{i+s18B
其他货币资金-信用证保证金 Other monetary assets - L/C deposit .X!!dx1<
其他货币资金-存出投资款 Other monetary assets - cash for investment ^;
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短期投资-股票投资 Investments - Short term - stocks ;lmg0dtJ
短期投资-债券投资 Investments - Short term - bonds Fo3*PcUv
短期投资-基金投资 Investments - Short term - funds U5"u
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短期投资-其他投资 Investments - Short term - others G2`YZ\
短期投资跌价准备 Provision for short-term investment ;0eVE
长期股权投资-股票投资 Long term equity investment - stocks e;6:U85LS
长期股权投资-其他股权投资 Long term equity investment - others a
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长期债券投资-债券投资 Long term securities investemnt - bonds )WvKRp r
长期债券投资-其他债权投资 Long term securities investment - others W* LC3B^
长期投资减值准备 Provision for long-term investment |lhnCShw
应收票据 Notes receivable o@A`AA9
应收股利 Dividends receivable
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应收利息 Interest receivable ..yV=idI
应收帐款 Trade debtors <0';2yP"
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors jtoS{B,
预付帐款 Prepayment E$%v);u
应收补贴款 Allowance receivable L;:|bVH
其他应收款 Other debtors 4j3q69TZR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :^(y~q?
其他流动资产 Other current assets 1(;{w+nM
物资采购 Purchase 8R)K$J$Hm
原材料 Raw materials H:~bWd'iz
包装物 Packing materials ]v<8l4p;
低值易耗品 Low value consumbles [>NMuwtG
材料成本差异 Material cost difference @>2]zMFf
自制半成品 Self-manufactured goods ?q6#M&|j/I
库存商品 Finished goods |>}CoR7
商品进销差价 Difference between purchase & sales of commodities co,0@.i
委托加工物资 Consigned processiong material feXo"J
委托代销商品 Consignment-out *o1US
受托代销商品 Consignment-in jNxTy UU
分期收款发出商品 Goods on instalment sales 4$^mLD$>
存货跌价准备 Provision for obsolete stocks tE0{ae
待摊费用 Prepaid expenses 7fqQ
待处理流动资产损益 Unsettled G/L on current assets [w}- )&c
待处理固定资产损益 Unsettled G/L on fixed assets N:|``n>
委托贷款-本金 Consignment loan - principle ^.J_ w
委托贷款-利息 Consignment loan - interest j~_iv~[
委托贷款-减值准备 Consignment loan - provision /BgXY}JC.
固定资产-房屋建筑物 Fixed assets - Buildings R.i]6H!
固定资产-机器设备 Fixed assets - Plant and machinery e,Cc.T\o
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :G6CWE
固定资产-运输设备 Fixed assets - Automobiles 09McUR@
累计折旧 Accumulated depreciation >-c?+oy
固定资产减值准备 Impairment of fixed assets XrUI[ryE
工程物资-专用材料 Project material - specific materials bR3Crz(9G
工程物资-专用设备 Project material - specific equipment L%H\|>
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工程物资-预付大型设备款 Project material - prepaid for equipment #;99vw
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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 & *tL)qKDc
在建工程 Construction in progress dQ;8,JzIw&
在建工程减值准备 Impairment of construction in progress M*k,M=sX
固定资产清理 Disposal of fixed assets a)lCp
无形资产-专利权 Intangible assets - patent `BZ|[
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无形资产-非专利技术 Intangible assets - industrial property and know-how >}wFePl
无形资产-商标权 Intangible assets - trademark rights nU=
无形资产-土地使用权 Intangible assets - land use rights ]ovtH.y
无形资产-商誉 Intangible assets - goodwill Gt{%O>P8t
无形资产减值准备 Impairment of intangible assets A*BN
长期待摊费用 Deferred assets %KF I~Qk
未确认融资费用 Unrecognized finance fees ,$!F,c
其他长期资产 Other long term assets PM!JjMeQh
递延税款借项 Deferred assets debits NcbW"Qv3
应付票据 Notes payable n^1BtP0!
应付帐款 Trade creditors P7>\j*U91{
预收帐款 Adanvances from customers T0A=vh;S
代销商品款 Consignment-in payables ~;6^n
其他应交款 Other payable to government @ddCVxd
其他应付款 Other creditors KHP/Y{mH
应付股利 Proposed dividends Y*b$^C%2
待转资产价值 Donated assets LV ]10v6
预计负债 Accrued liabilities u~,hTY(%
应付短期债券 Short-term debentures payable WUauKRR.
其他流动负债 Other current liabilities gs+nJ+b
预提费用 Accrued expenses #-b}QhxH
应付工资 Payroll payable S['rTuk
应付福利费 Welfare payable _x|R`1`
短期借款-抵押借款 Bank loans - Short term - pledged DI(X B6
短期借款-信用借款 Bank loans - Short term - credit AaU!a
短期借款-担保借款 Bank loans - Short term - guaranteed uo?R;fX26
一年内到期长期借款 Long term loans due within one year Qn$YI9t
一年内到期长期应付款 Long term payable due within one year C/
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长期借款 Bank loans - Long term e{5
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应付债券-债券面值 Bond payable - Par value VI|2vV6?
应付债券-债券溢价 Bond payable - Excess ZUj1vf6I
应付债券-债券折价 Bond payable - Discount -+i7T^
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应付债券-应计利息 Bond payable - Accrued interest cjtcEW
长期应付款 Long term payable "*HEXru#B
专项应付款 Specific payable $ r-rIW5\
其他长期负债 Other long term liabilities IRR b^Q6
应交税金-所得税 Tax payable - income tax CXGMc)#>f
应交税金-增值税 Tax payable - VAT hKhad8
应交税金-营业税 Tax payable - business tax @/N]_2@8;
应交税金-消费税 Tax payable - consumable tax ) iV^rLwL
应交税金-其他 Tax payable - others n4B
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递延税款贷项 Deferred taxation credit mYfHBW:
股本 Share capital fg,vTpBk
已归还投资 Investment returned _J2?B?S/j
利润分配-其他转入 Profit appropriation - other transfer in E|oOd<z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'ahz@+lO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }s"].Xm^2
利润分配-提取储备基金 Profit appropriation - reserve fund &*8.%qe;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?N9Z;_&^.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7'8G,|&:*
利润分配-利润归还投资 Profit appropriation - return investment by profit 3=?,Dv0P
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [j
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (QojIdHt
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,c`Wmp^AY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Jw;G_dQ[
期初未分配利润 Retained earnings, beginning of the year ,ExY.'%1
资本公积-股本溢价 Capital surplus - share premium sEKF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rmC7!^/
资本公积-接受现金捐赠 Capital surplus - cash donation |}8SjZcQW
资本公积-股权投资准备 Capital surplus - investment reserve pKLNBR|
资本公积-拨款转入 Capital surplus - subsidiary :}q)]W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,y-!h@(
资本公积-其他 Capital surplus - others "9X!Ewm"P
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NBB
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盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f8UJ3vB
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lSoAw-@At8
盈余公积-储备基金 Surplus reserve - reserve fund ![4_K':=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Hj1?c,mo4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X>pCkGE
主营业务收入 Sales I!(BwYd
主营业务成本 Cost of sales {md5G$*%
主营业务税金及附加 Sales tax ]
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营业费用 Operating expenses u] G
管理费用 General and administrative expenses Gf+X<a
财务费用 Financial expenses CRiqY_gBf
投资收益 Investment income 8 .K; 2
其他业务收入 Other operating income j4`+RS+q
营业外收入 Non-operating income M+j*5wNy
补贴收入 Subsidy income ]
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其他业务支出 Other operating expenses +Y;hVcE9
营业外支出 Non-operating expenses p/l">d]+
所得税 Income tax b5.]}>]t
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