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 。 &}[P{53sr
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现金 Cash in hand |bz%SB
银行存款 Cash in bank *s*Y uY%y
其他货币资金-外埠存款Other monetary assets - cash in other cities ,bXZ<RY
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其他货币资金-银行本票 Other monetary assets - cashier‘s check 'Zp{
其他货币资金-银行汇票 Other monetary assets - bank draft Fu_I0z
其他货币资金-信用卡 Other monetary assets - credit cards ,#UZp\zZ*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit +x=)Kp>
其他货币资金-存出投资款 Other monetary assets - cash for investment cd1G
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短期投资-股票投资 Investments - Short term - stocks nV7Vc;
短期投资-债券投资 Investments - Short term - bonds _ Lb"yug
短期投资-基金投资 Investments - Short term - funds vo`&
短期投资-其他投资 Investments - Short term - others K\rQb
短期投资跌价准备 Provision for short-term investment A$3Rbn}"
长期股权投资-股票投资 Long term equity investment - stocks ;o3gR4u_L
长期股权投资-其他股权投资 Long term equity investment - others
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长期债券投资-债券投资 Long term securities investemnt - bonds !*}UP|8
长期债券投资-其他债权投资 Long term securities investment - others OIL8'xY.w
长期投资减值准备 Provision for long-term investment 4_kN';a4Q
应收票据 Notes receivable Q0Ft.b
应收股利 Dividends receivable VwE4:/7YN
应收利息 Interest receivable
k[D_L`
应收帐款 Trade debtors /@k#tdj
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors A}
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预付帐款 Prepayment IgG[Pr'D
应收补贴款 Allowance receivable v^b4WS+.:
其他应收款 Other debtors 9Q%lS
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Fs( PVN
其他流动资产 Other current assets <'~m1l#2
物资采购 Purchase C)z4Cn9#
原材料 Raw materials (MI>7| ';
包装物 Packing materials = 'NV3by
低值易耗品 Low value consumbles L"|Bm{Run
材料成本差异 Material cost difference
Q+=pP'cV
自制半成品 Self-manufactured goods teg5g|*
库存商品 Finished goods \~l_w
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商品进销差价 Difference between purchase & sales of commodities M_};J;
委托加工物资 Consigned processiong material aX^T[
委托代销商品 Consignment-out 3&+dyhL'w
受托代销商品 Consignment-in r k W7;!
分期收款发出商品 Goods on instalment sales }+9?)f{?@
存货跌价准备 Provision for obsolete stocks SlG v
待摊费用 Prepaid expenses w'2FYe{wj
待处理流动资产损益 Unsettled G/L on current assets P>C'?'Q7
待处理固定资产损益 Unsettled G/L on fixed assets e~SK*vR%]
委托贷款-本金 Consignment loan - principle fz=?QEG
委托贷款-利息 Consignment loan - interest yov~'S9
委托贷款-减值准备 Consignment loan - provision =EP`,zqn$9
固定资产-房屋建筑物 Fixed assets - Buildings r%?-MGc
固定资产-机器设备 Fixed assets - Plant and machinery P9bM+@5e
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures yV!4Im.>
固定资产-运输设备 Fixed assets - Automobiles 2bNOn%!
累计折旧 Accumulated depreciation y("WnVI
固定资产减值准备 Impairment of fixed assets jW\:+Taq
工程物资-专用材料 Project material - specific materials V.P<>~W
工程物资-专用设备 Project material - specific equipment Dcvul4Q
工程物资-预付大型设备款 Project material - prepaid for equipment CJ\a7=*i
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production sllT1%?
在建工程 Construction in progress WR)=VE
在建工程减值准备 Impairment of construction in progress B`B=bn+4
固定资产清理 Disposal of fixed assets 2h
无形资产-专利权 Intangible assets - patent t]LiFpy2IC
无形资产-非专利技术 Intangible assets - industrial property and know-how JpC'(N
无形资产-商标权 Intangible assets - trademark rights [s>3xWZ+a
无形资产-土地使用权 Intangible assets - land use rights R+M =)Z
无形资产-商誉 Intangible assets - goodwill JXK\mah
无形资产减值准备 Impairment of intangible assets OoSk^U)
长期待摊费用 Deferred assets 8%7%[WC#
未确认融资费用 Unrecognized finance fees qNQ54#
其他长期资产 Other long term assets " CT}34l
递延税款借项 Deferred assets debits W`;;fJe
应付票据 Notes payable 6h;(b2p{
应付帐款 Trade creditors 9GD0jJEu
预收帐款 Adanvances from customers 1ML
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代销商品款 Consignment-in payables I}4
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其他应交款 Other payable to government +.V+@!
其他应付款 Other creditors 5naFn m7%
应付股利 Proposed dividends N)X Tmh2v|
待转资产价值 Donated assets vA/SrX.
预计负债 Accrued liabilities Z+El(f x
应付短期债券 Short-term debentures payable G]'ah1W
其他流动负债 Other current liabilities q-
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预提费用 Accrued expenses n%&L&G
应付工资 Payroll payable NKO"'
应付福利费 Welfare payable nje7?Vz
短期借款-抵押借款 Bank loans - Short term - pledged N(&{~*YE
短期借款-信用借款 Bank loans - Short term - credit G(&[1V % x
短期借款-担保借款 Bank loans - Short term - guaranteed PftK>,+,
一年内到期长期借款 Long term loans due within one year 1B~O!']N<
一年内到期长期应付款 Long term payable due within one year Bu{Kjv
长期借款 Bank loans - Long term =_dM@
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应付债券-债券面值 Bond payable - Par value "I.6/9
应付债券-债券溢价 Bond payable - Excess ( C!p2f
应付债券-债券折价 Bond payable - Discount aA`eKy) \
应付债券-应计利息 Bond payable - Accrued interest +0pI}a\
长期应付款 Long term payable ]RCo@QW
专项应付款 Specific payable A[Mke
其他长期负债 Other long term liabilities #fuUAbU0X
应交税金-所得税 Tax payable - income tax +U
oNJ
应交税金-增值税 Tax payable - VAT pDR~SxBXr
应交税金-营业税 Tax payable - business tax W0gS>L_
应交税金-消费税 Tax payable - consumable tax 6@N,'a8r
应交税金-其他 Tax payable - others _?c.m*)A
递延税款贷项 Deferred taxation credit L/8oqO|
股本 Share capital op6]"ZV-C
已归还投资 Investment returned '}Fe&%
利润分配-其他转入 Profit appropriation - other transfer in rnIjpc F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cJo%j -AM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s@\3|e5g
利润分配-提取储备基金 Profit appropriation - reserve fund Lw>B:3e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PIri|ZS
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LDlYLsF9
利润分配-利润归还投资 Profit appropriation - return investment by profit nrl?<4_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .zO^"mXjS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C]ss'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $plk>Khg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S#/B
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期初未分配利润 Retained earnings, beginning of the year 8M5)fDu*?
资本公积-股本溢价 Capital surplus - share premium Tv ``\<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 51k}LH
资本公积-接受现金捐赠 Capital surplus - cash donation f8Hq&_Pn
资本公积-股权投资准备 Capital surplus - investment reserve cE\w6uBR1
资本公积-拨款转入 Capital surplus - subsidiary E|@C:ghG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,->ihxf
资本公积-其他 Capital surplus - others o*KAS@&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]v
${k
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,?GwA@~$k:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Sy8t2lk
盈余公积-储备基金 Surplus reserve - reserve fund zj`c%9N+
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,&o9\|ih7]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Px_8lB/;
主营业务收入 Sales Ng
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主营业务成本 Cost of sales uKJ:)oyaCP
主营业务税金及附加 Sales tax {<-s&%/r
营业费用 Operating expenses v$}^$8`
管理费用 General and administrative expenses "hyfo,r
财务费用 Financial expenses #
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投资收益 Investment income FQWjL>NB
其他业务收入 Other operating income 5 {! fa
营业外收入 Non-operating income B7\4^6Tx
补贴收入 Subsidy income \RDN_Z
其他业务支出 Other operating expenses tV++QC7@L
营业外支出 Non-operating expenses Igo`\JY
所得税 Income tax JU8}TX
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