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 。 )^`V{iD
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现金 Cash in hand #LR.1zZ
银行存款 Cash in bank .TM.
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其他货币资金-外埠存款Other monetary assets - cash in other cities %"Ia]0
其他货币资金-银行本票 Other monetary assets - cashier‘s check &+]-e;[
其他货币资金-银行汇票 Other monetary assets - bank draft LzQOzl@z
其他货币资金-信用卡 Other monetary assets - credit cards FnPn#Cv>*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit _Ie?{5$ng`
其他货币资金-存出投资款 Other monetary assets - cash for investment d{Cg3v` Rd
短期投资-股票投资 Investments - Short term - stocks }X/>WiGh:
短期投资-债券投资 Investments - Short term - bonds /|p\l"
短期投资-基金投资 Investments - Short term - funds V!Pe%.>
短期投资-其他投资 Investments - Short term - others tR\cS)
短期投资跌价准备 Provision for short-term investment <{T5}"e
长期股权投资-股票投资 Long term equity investment - stocks 2~l +2..
长期股权投资-其他股权投资 Long term equity investment - others (?xR<]~g*
长期债券投资-债券投资 Long term securities investemnt - bonds USg,=YM
长期债券投资-其他债权投资 Long term securities investment - others < V*/1{
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable jcp6-XM
应收股利 Dividends receivable 2f0mr?l)N
应收利息 Interest receivable QM24cm
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应收帐款 Trade debtors I|l5e
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors pr[V*C/
预付帐款 Prepayment %O$=%"D6
应收补贴款 Allowance receivable y>X(GF^
其他应收款 Other debtors \UP=pT@
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ;@*<M\O
其他流动资产 Other current assets ?
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物资采购 Purchase . H}R}^
原材料 Raw materials Qv<p$Up6
包装物 Packing materials ,A5}H
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低值易耗品 Low value consumbles Z,DSTP\|
材料成本差异 Material cost difference qe5;Pq !G
自制半成品 Self-manufactured goods #^}s1
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库存商品 Finished goods 5@J]#bp0M
商品进销差价 Difference between purchase & sales of commodities q|}O-A*wa
委托加工物资 Consigned processiong material z(u,$vZ_
委托代销商品 Consignment-out jwg*\HO,s
受托代销商品 Consignment-in >`l^
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分期收款发出商品 Goods on instalment sales 82 dmlPwJC
存货跌价准备 Provision for obsolete stocks $Xh5N3
待摊费用 Prepaid expenses f_Hh"Vh
待处理流动资产损益 Unsettled G/L on current assets `oTV)J'~
待处理固定资产损益 Unsettled G/L on fixed assets au]W*;x
委托贷款-本金 Consignment loan - principle -Q/wW4dE=
委托贷款-利息 Consignment loan - interest QUm[7<"
委托贷款-减值准备 Consignment loan - provision S5:&_&R8[
固定资产-房屋建筑物 Fixed assets - Buildings =w3 cF)&
固定资产-机器设备 Fixed assets - Plant and machinery }mo)OyIX
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 9 ^8_^F
固定资产-运输设备 Fixed assets - Automobiles ->*~e~T
累计折旧 Accumulated depreciation r0@s3/
固定资产减值准备 Impairment of fixed assets K^",LC
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工程物资-专用材料 Project material - specific materials k[}WYs+r
工程物资-专用设备 Project material - specific equipment )%b 5uZ
工程物资-预付大型设备款 Project material - prepaid for equipment l<qEX O
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production \<hHZS
在建工程 Construction in progress b%KcS&-6
在建工程减值准备 Impairment of construction in progress Z^BZH/I?
固定资产清理 Disposal of fixed assets ?,]eN&`
无形资产-专利权 Intangible assets - patent HRyhq;C
无形资产-非专利技术 Intangible assets - industrial property and know-how oVr:
ZwkG3
无形资产-商标权 Intangible assets - trademark rights ^oYRBEIJH
无形资产-土地使用权 Intangible assets - land use rights 505ejO|
无形资产-商誉 Intangible assets - goodwill K"[\)&WBG
无形资产减值准备 Impairment of intangible assets F-F1^$]k
长期待摊费用 Deferred assets P+y XC^ ,
未确认融资费用 Unrecognized finance fees &JYkh >
其他长期资产 Other long term assets })`z6d]3
递延税款借项 Deferred assets debits 4 aE{}jp1
应付票据 Notes payable W56VA>ia
应付帐款 Trade creditors *8+HQ[[#
预收帐款 Adanvances from customers !xBJJ/K+|
代销商品款 Consignment-in payables 5i}g$yjZ<
其他应交款 Other payable to government R!
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其他应付款 Other creditors =7#"}%4Q
应付股利 Proposed dividends VT-%o7%N
待转资产价值 Donated assets PJ=| g7I
预计负债 Accrued liabilities ZNl1e'
应付短期债券 Short-term debentures payable l8J2Xd @
其他流动负债 Other current liabilities c[V.j+Iy#^
预提费用 Accrued expenses *VHWvj
应付工资 Payroll payable H!6+x*P0
应付福利费 Welfare payable 4cqf=
短期借款-抵押借款 Bank loans - Short term - pledged obN8+ j
短期借款-信用借款 Bank loans - Short term - credit M]M>z>1*v
短期借款-担保借款 Bank loans - Short term - guaranteed R+t]]n6#
一年内到期长期借款 Long term loans due within one year M6 8foeeN
一年内到期长期应付款 Long term payable due within one year ?bu=QV@
长期借款 Bank loans - Long term cL!A,+S[_
应付债券-债券面值 Bond payable - Par value ?`xm_udc
应付债券-债券溢价 Bond payable - Excess y(/5l
应付债券-债券折价 Bond payable - Discount {2QP6X sJ
应付债券-应计利息 Bond payable - Accrued interest .LDp.#d9r1
长期应付款 Long term payable <o[3*59
专项应付款 Specific payable azNv(|eeJL
其他长期负债 Other long term liabilities ay||yn:
应交税金-所得税 Tax payable - income tax
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应交税金-增值税 Tax payable - VAT p] N/]2rR
应交税金-营业税 Tax payable - business tax 4"3.7.<Q`
应交税金-消费税 Tax payable - consumable tax %!AzFL
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应交税金-其他 Tax payable - others ;;m;f^]}
递延税款贷项 Deferred taxation credit l@1=./L?
股本 Share capital ,jtaTG.>
已归还投资 Investment returned I}f7|hYX
利润分配-其他转入 Profit appropriation - other transfer in ,t;US.s([.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve I<XYLe[_S
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _yX.Apv]
利润分配-提取储备基金 Profit appropriation - reserve fund Q&+)Kp]A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
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利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \{!,a
利润分配-利润归还投资 Profit appropriation - return investment by profit | lZJt
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ryygq,>VD.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xtIF)M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >4-9 @i0FV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -j2y#aP
期初未分配利润 Retained earnings, beginning of the year AlG5n'
资本公积-股本溢价 Capital surplus - share premium V1GkX=H},
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gHkHAOe/
资本公积-接受现金捐赠 Capital surplus - cash donation ]zCD1*)
资本公积-股权投资准备 Capital surplus - investment reserve ?FUK_]
资本公积-拨款转入 Capital surplus - subsidiary ASrRMH[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S
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资本公积-其他 Capital surplus - others '\+"3!$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %3|/t-US
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .p*?g;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [)dIt@Y&j
盈余公积-储备基金 Surplus reserve - reserve fund 61_-G#W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h:U#F )
盈余公积-利润归还投资 Surplus reserve - reture investment by investment l(-"rE
主营业务收入 Sales
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主营业务成本 Cost of sales C"mWO Y2]
主营业务税金及附加 Sales tax IbJ
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营业费用 Operating expenses jN'h/\
管理费用 General and administrative expenses WC37=8mA
财务费用 Financial expenses 'ey62-^r6
投资收益 Investment income ij~-
其他业务收入 Other operating income ]NI
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营业外收入 Non-operating income ~(yW#'G
补贴收入 Subsidy income H~mp*S
其他业务支出 Other operating expenses
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营业外支出 Non-operating expenses /3tEr
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所得税 Income tax &zJ\D`\,O
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