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 。 &w85[zs
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现金 Cash in hand \S ."?!U
银行存款 Cash in bank 1$pb (OK
其他货币资金-外埠存款Other monetary assets - cash in other cities fPqr6OYz
其他货币资金-银行本票 Other monetary assets - cashier‘s check 19t{|w<
其他货币资金-银行汇票 Other monetary assets - bank draft =sgdkAYwP
其他货币资金-信用卡 Other monetary assets - credit cards Xj@+{uvQB
其他货币资金-信用证保证金 Other monetary assets - L/C deposit lr~0pL
其他货币资金-存出投资款 Other monetary assets - cash for investment 632bN=>
短期投资-股票投资 Investments - Short term - stocks Zb_apjg[4
短期投资-债券投资 Investments - Short term - bonds Elb aFbr
短期投资-基金投资 Investments - Short term - funds IRW^ok.'b!
短期投资-其他投资 Investments - Short term - others <jA105U"m>
短期投资跌价准备 Provision for short-term investment asVX82<
长期股权投资-股票投资 Long term equity investment - stocks Fky?\ec
长期股权投资-其他股权投资 Long term equity investment - others ^YlI>_3s
长期债券投资-债券投资 Long term securities investemnt - bonds lG:kAtx4
长期债券投资-其他债权投资 Long term securities investment - others 7K;!iX<d
长期投资减值准备 Provision for long-term investment 5l{Ts04k%
应收票据 Notes receivable ~F!,PM/
应收股利 Dividends receivable s{}]D{bc
应收利息 Interest receivable 3n]79+w@z
应收帐款 Trade debtors @S^ASDuQU7
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors <RXw M6G2
预付帐款 Prepayment
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应收补贴款 Allowance receivable b5a.go
其他应收款 Other debtors Vzg=@A#
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {tiKH=&J
其他流动资产 Other current assets 7DD&~ZcD
物资采购 Purchase
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原材料 Raw materials ,$lemH1d
包装物 Packing materials 5(m(xo6
低值易耗品 Low value consumbles lioc`C:
材料成本差异 Material cost difference *ZrSiIPP
自制半成品 Self-manufactured goods uLR<FpM
库存商品 Finished goods Fhf<T`
商品进销差价 Difference between purchase & sales of commodities >''U
委托加工物资 Consigned processiong material 3=mr
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委托代销商品 Consignment-out ;i<jhNA
受托代销商品 Consignment-in 3Q^fVn$tk
分期收款发出商品 Goods on instalment sales GVGlVAo|@
存货跌价准备 Provision for obsolete stocks neZ.`"LV
待摊费用 Prepaid expenses hz:pbes
待处理流动资产损益 Unsettled G/L on current assets xc@Ss[
待处理固定资产损益 Unsettled G/L on fixed assets #xh_
委托贷款-本金 Consignment loan - principle Lgk
委托贷款-利息 Consignment loan - interest 0RFRbi@n(
委托贷款-减值准备 Consignment loan - provision w_tJ7pz8T
固定资产-房屋建筑物 Fixed assets - Buildings ^teq[l$;
固定资产-机器设备 Fixed assets - Plant and machinery 3SttHu0X
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Mkxi~p%<r
固定资产-运输设备 Fixed assets - Automobiles p'_%aVm7
累计折旧 Accumulated depreciation V)ig)(CT
固定资产减值准备 Impairment of fixed assets ]=pR
工程物资-专用材料 Project material - specific materials X}ma]
工程物资-专用设备 Project material - specific equipment #%0Bx3uM
工程物资-预付大型设备款 Project material - prepaid for equipment QS[L~97m2M
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production M5357Q
在建工程 Construction in progress &ANP`=
在建工程减值准备 Impairment of construction in progress j=RRfFg)
固定资产清理 Disposal of fixed assets $;N* c H~
无形资产-专利权 Intangible assets - patent ^TY;Zp
无形资产-非专利技术 Intangible assets - industrial property and know-how r!1D*v5&:
无形资产-商标权 Intangible assets - trademark rights
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无形资产-土地使用权 Intangible assets - land use rights hj%ye~|~
无形资产-商誉 Intangible assets - goodwill Pz*_)N}j >
无形资产减值准备 Impairment of intangible assets s$ENFp7P
长期待摊费用 Deferred assets !>,m&O-x
未确认融资费用 Unrecognized finance fees
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其他长期资产 Other long term assets bNs4 5hDP
递延税款借项 Deferred assets debits '7^M{y/dU
应付票据 Notes payable soA|wk\A
应付帐款 Trade creditors O/s$SX%g
预收帐款 Adanvances from customers 8BOZh6BV
代销商品款 Consignment-in payables {%lXY Myu
其他应交款 Other payable to government Ysq'2
其他应付款 Other creditors
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应付股利 Proposed dividends Q_-_^J
待转资产价值 Donated assets \>LnLH(
预计负债 Accrued liabilities ~c^>54
应付短期债券 Short-term debentures payable C?v[Z]t
其他流动负债 Other current liabilities J]lrS
预提费用 Accrued expenses a7zcIwk
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应付工资 Payroll payable NX`*%K
应付福利费 Welfare payable hI%bjuq
短期借款-抵押借款 Bank loans - Short term - pledged (wIzat
短期借款-信用借款 Bank loans - Short term - credit McH>"`
短期借款-担保借款 Bank loans - Short term - guaranteed U$]|~41#
一年内到期长期借款 Long term loans due within one year {'?)FX*W
一年内到期长期应付款 Long term payable due within one year f`9
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长期借款 Bank loans - Long term lO&3{dOYE
应付债券-债券面值 Bond payable - Par value j`^$#
应付债券-债券溢价 Bond payable - Excess eAv4FA4g
应付债券-债券折价 Bond payable - Discount 0"2=n.##
应付债券-应计利息 Bond payable - Accrued interest @SZM82qU2z
长期应付款 Long term payable b2aF 'y/
专项应付款 Specific payable dm0QcW4
其他长期负债 Other long term liabilities {!6/x9>
应交税金-所得税 Tax payable - income tax NH$r
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应交税金-增值税 Tax payable - VAT Bjk]ZU0T
应交税金-营业税 Tax payable - business tax (" LQll9
应交税金-消费税 Tax payable - consumable tax 1)
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应交税金-其他 Tax payable - others ]f+ csB
递延税款贷项 Deferred taxation credit +fvaUV_-
股本 Share capital d
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已归还投资 Investment returned JJ;[,
利润分配-其他转入 Profit appropriation - other transfer in 3)-/`iy#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *Qugv^-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q
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利润分配-提取储备基金 Profit appropriation - reserve fund R|O8RlH
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )*4fzo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B<j'm0a>B
利润分配-利润归还投资 Profit appropriation - return investment by profit ?A(Qy
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^Wxad?@
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
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^Ge+~o?x
期初未分配利润 Retained earnings, beginning of the year o-}R?>
资本公积-股本溢价 Capital surplus - share premium n1!?"m!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !r#?C9Sq
资本公积-接受现金捐赠 Capital surplus - cash donation ylt`*|$
资本公积-股权投资准备 Capital surplus - investment reserve w"R:\@ F
资本公积-拨款转入 Capital surplus - subsidiary sR/b$j>i3
资本公积-外币资本折算差额 Capital surplus - foreign currency translation PaV-F_2
资本公积-其他 Capital surplus - others vAyFm dJ^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1V8-^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nstUMr6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =bEda]
盈余公积-储备基金 Surplus reserve - reserve fund '1M7M(va
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zZVfj:i8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q}-~O1
主营业务收入 Sales z5)s/;Sc
主营业务成本 Cost of sales <.Nx[!'~&d
主营业务税金及附加 Sales tax ]`Oo%$Ue
营业费用 Operating expenses aN"DkUYZM
管理费用 General and administrative expenses [IK )
财务费用 Financial expenses [Q=dCX9%
投资收益 Investment income >JiltF7H0
其他业务收入 Other operating income BJ% eZ.
营业外收入 Non-operating income 4;2< ^[M
补贴收入 Subsidy income ,"B+r6}EF
其他业务支出 Other operating expenses FJ asS8
营业外支出 Non-operating expenses ]c! ;L5
所得税 Income tax Mn
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