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 。 } ?MbU6"
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现金 Cash in hand `l %,4qR
银行存款 Cash in bank ru|*xNXKgC
其他货币资金-外埠存款Other monetary assets - cash in other cities VxE;tJ>1
其他货币资金-银行本票 Other monetary assets - cashier‘s check kOC0d,
其他货币资金-银行汇票 Other monetary assets - bank draft OTNI@jQ)
其他货币资金-信用卡 Other monetary assets - credit cards Yp\Y]pym
其他货币资金-信用证保证金 Other monetary assets - L/C deposit TP/bX&bjCy
其他货币资金-存出投资款 Other monetary assets - cash for investment ) )t]5Ys%;
短期投资-股票投资 Investments - Short term - stocks M !X^2
短期投资-债券投资 Investments - Short term - bonds )u0/s'
短期投资-基金投资 Investments - Short term - funds TaF;PGjVw
短期投资-其他投资 Investments - Short term - others S+*
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短期投资跌价准备 Provision for short-term investment 7Hj7b:3K&!
长期股权投资-股票投资 Long term equity investment - stocks 5W=Jn?y2
长期股权投资-其他股权投资 Long term equity investment - others C=2DxdZG
长期债券投资-债券投资 Long term securities investemnt - bonds Tl#2w=
长期债券投资-其他债权投资 Long term securities investment - others wk'&n^_br
长期投资减值准备 Provision for long-term investment U }I#;*F
应收票据 Notes receivable (iIzoEpb8W
应收股利 Dividends receivable h92KU
应收利息 Interest receivable '&$zgK9T?
应收帐款 Trade debtors M.bkFuh
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h8-uI.RZ
预付帐款 Prepayment 4J?\JcGs
应收补贴款 Allowance receivable N^AlhR^
其他应收款 Other debtors ; P$ _:-C
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 50a';!H
其他流动资产 Other current assets +|x%a2?x:
物资采购 Purchase LBmXy8'T`
原材料 Raw materials C0/G1\
包装物 Packing materials 4N=
gl(
低值易耗品 Low value consumbles \rE] V,,2
材料成本差异 Material cost difference 43 <i3O
自制半成品 Self-manufactured goods p*Yx1er1
库存商品 Finished goods K3h"oVn
商品进销差价 Difference between purchase & sales of commodities F
Yb]9MX
委托加工物资 Consigned processiong material %a:T9v
委托代销商品 Consignment-out KHGUR(\Rd6
受托代销商品 Consignment-in f1?%p)C
分期收款发出商品 Goods on instalment sales J|@D @\?7
存货跌价准备 Provision for obsolete stocks DghqSL^s
待摊费用 Prepaid expenses ,?`kYPZ
待处理流动资产损益 Unsettled G/L on current assets S~&9DQN
j
待处理固定资产损益 Unsettled G/L on fixed assets [;o>q;75Jz
委托贷款-本金 Consignment loan - principle ",#Ug"|2
委托贷款-利息 Consignment loan - interest <fA}_BH%]
委托贷款-减值准备 Consignment loan - provision E,cQ9}/
固定资产-房屋建筑物 Fixed assets - Buildings D&p
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固定资产-机器设备 Fixed assets - Plant and machinery @\M^Zuo
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures }J2f$l>R
固定资产-运输设备 Fixed assets - Automobiles |;^$IZSsz
累计折旧 Accumulated depreciation Mm1>g~o
固定资产减值准备 Impairment of fixed assets J6ed
工程物资-专用材料 Project material - specific materials hZ.](rD
工程物资-专用设备 Project material - specific equipment zU!d(ge.E
工程物资-预付大型设备款 Project material - prepaid for equipment xMa9o
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production (ak&>pk;
在建工程 Construction in progress t:v>W8N53
在建工程减值准备 Impairment of construction in progress oel?w e6
固定资产清理 Disposal of fixed assets pbIVj3-lY
无形资产-专利权 Intangible assets - patent B~J63Os/
无形资产-非专利技术 Intangible assets - industrial property and know-how Qz_4Ms<o
无形资产-商标权 Intangible assets - trademark rights .[1@wW&L
无形资产-土地使用权 Intangible assets - land use rights P"Z1K5>2L
无形资产-商誉 Intangible assets - goodwill J3B+WD]
无形资产减值准备 Impairment of intangible assets .ud&$-[a
长期待摊费用 Deferred assets 5@
Hg 4.
未确认融资费用 Unrecognized finance fees gvL*]U7
其他长期资产 Other long term assets :LC3>x`:
递延税款借项 Deferred assets debits q'IMt7}
应付票据 Notes payable =
C/F26=|
应付帐款 Trade creditors WM4,\$
预收帐款 Adanvances from customers $iA:3DM07
代销商品款 Consignment-in payables <7zz"
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其他应交款 Other payable to government kf#S"[/E
其他应付款 Other creditors !
f}D*8\f
应付股利 Proposed dividends +}:2DXy@
待转资产价值 Donated assets w'7J`n:{]
预计负债 Accrued liabilities *i!t&s
应付短期债券 Short-term debentures payable %*V r}@BA)
其他流动负债 Other current liabilities @X9T"
预提费用 Accrued expenses ?sR(
应付工资 Payroll payable y(E<MRd8V
应付福利费 Welfare payable =.JcIT'
短期借款-抵押借款 Bank loans - Short term - pledged =}Q|#C
短期借款-信用借款 Bank loans - Short term - credit jM-5aj[K
短期借款-担保借款 Bank loans - Short term - guaranteed bfpoX,:
一年内到期长期借款 Long term loans due within one year Vs
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一年内到期长期应付款 Long term payable due within one year
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长期借款 Bank loans - Long term E b CK9
应付债券-债券面值 Bond payable - Par value 563ExibH
应付债券-债券溢价 Bond payable - Excess @hrIu" '!
应付债券-债券折价 Bond payable - Discount $ub0$S/Hu
应付债券-应计利息 Bond payable - Accrued interest XN{zl* `
长期应付款 Long term payable ZF8`=D`:R
专项应付款 Specific payable vj]h[=:
其他长期负债 Other long term liabilities Ug4o2n0sk
应交税金-所得税 Tax payable - income tax $1Wb`$
应交税金-增值税 Tax payable - VAT E]S:F3
应交税金-营业税 Tax payable - business tax kpNp}b8']
应交税金-消费税 Tax payable - consumable tax Md8<IFi9]Q
应交税金-其他 Tax payable - others $@L2zl1
递延税款贷项 Deferred taxation credit uc|ej9N
股本 Share capital I7#JT?\}
已归还投资 Investment returned VZtFgN$J
利润分配-其他转入 Profit appropriation - other transfer in zz(EH<>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )HvBceN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #B#xSmak
利润分配-提取储备基金 Profit appropriation - reserve fund xVN!w\0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;vbMC74J#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund | h+vdE8
利润分配-利润归还投资 Profit appropriation - return investment by profit >p" U|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends I[w5V;>*
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 d>Nh<PqH6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |ZXz&Xor
期初未分配利润 Retained earnings, beginning of the year wM3m'# xJ
资本公积-股本溢价 Capital surplus - share premium sYvlf0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ={;+0Wjb8
资本公积-接受现金捐赠 Capital surplus - cash donation L]&y[/\E1
资本公积-股权投资准备 Capital surplus - investment reserve PtzT><
资本公积-拨款转入 Capital surplus - subsidiary !4 lN[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #\ysn|!J,
资本公积-其他 Capital surplus - others R|``A5zQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8#o2 qQ2+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qZv@ULluc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zE?dQD^OD
盈余公积-储备基金 Surplus reserve - reserve fund LnsYtkbr
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Z)@[N
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盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y]uVA`%"b
主营业务收入 Sales
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主营业务成本 Cost of sales .b^!f<j
主营业务税金及附加 Sales tax t~) g)=>
营业费用 Operating expenses GdrVH,j
管理费用 General and administrative expenses dO,;k+
财务费用 Financial expenses '#.D`9YI<
投资收益 Investment income NA`8 ^PZ
其他业务收入 Other operating income {Ve`VV5E
营业外收入 Non-operating income |YfJ#Agm+
补贴收入 Subsidy income UN:qE oS
其他业务支出 Other operating expenses J8Vzf$t};
营业外支出 Non-operating expenses rR#wbDr5
所得税 Income tax \C$cbI=;+
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