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 。 }^iqhUvT F
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现金 Cash in hand hrtz>q
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银行存款 Cash in bank yw$4Hlj5
其他货币资金-外埠存款Other monetary assets - cash in other cities *
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其他货币资金-银行本票 Other monetary assets - cashier‘s check oWL_Hh%-f`
其他货币资金-银行汇票 Other monetary assets - bank draft =$Mf:F@
其他货币资金-信用卡 Other monetary assets - credit cards "5Y6.$Cuf!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit C<AW)|r_
其他货币资金-存出投资款 Other monetary assets - cash for investment RSe4lw
短期投资-股票投资 Investments - Short term - stocks |bz%SB
短期投资-债券投资 Investments - Short term - bonds 3PGAUQR#"q
短期投资-基金投资 Investments - Short term - funds ,bXZ<RY
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短期投资-其他投资 Investments - Short term - others Kc?4q=7q
短期投资跌价准备 Provision for short-term investment 7M~sol[*
长期股权投资-股票投资 Long term equity investment - stocks / n_s"[I4
长期股权投资-其他股权投资 Long term equity investment - others UL-_z++G
长期债券投资-债券投资 Long term securities investemnt - bonds 4[@YF@_=M
长期债券投资-其他债权投资 Long term securities investment - others \$ipnQ
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长期投资减值准备 Provision for long-term investment R__:~uv,
应收票据 Notes receivable u30D`sky
应收股利 Dividends receivable VJqk0w+
应收利息 Interest receivable HK8sn1j
应收帐款 Trade debtors 6ki2/ Q
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors .a]#AFX
预付帐款 Prepayment q50F!yHC-
应收补贴款 Allowance receivable OIL8'xY.w
其他应收款 Other debtors &K\80wGK
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Q0Ft.b
其他流动资产 Other current assets =&} _bd/]
物资采购 Purchase
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原材料 Raw materials /@k#tdj
包装物 Packing materials /7 Tm2Vj8
低值易耗品 Low value consumbles IgG[Pr'D
材料成本差异 Material cost difference VFL^-tXnA^
自制半成品 Self-manufactured goods \~ChbPnc
库存商品 Finished goods Ha `N
商品进销差价 Difference between purchase & sales of commodities Y@0'0
委托加工物资 Consigned processiong material 4MzQH-U>/
委托代销商品 Consignment-out (MI>7| ';
受托代销商品 Consignment-in = 'NV3by
分期收款发出商品 Goods on instalment sales IibrZ
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存货跌价准备 Provision for obsolete stocks Q2
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待摊费用 Prepaid expenses &
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待处理流动资产损益 Unsettled G/L on current assets Dz: +.
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待处理固定资产损益 Unsettled G/L on fixed assets o,`"*][wd
委托贷款-本金 Consignment loan - principle ^PTf8o
委托贷款-利息 Consignment loan - interest ZpVkgX4
委托贷款-减值准备 Consignment loan - provision ZOqS"3j! j
固定资产-房屋建筑物 Fixed assets - Buildings 0cq@lT6
固定资产-机器设备 Fixed assets - Plant and machinery E7fQ9]
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures a)JXxst
固定资产-运输设备 Fixed assets - Automobiles i=aR~
累计折旧 Accumulated depreciation Nnl3r@
固定资产减值准备 Impairment of fixed assets {siOa%;*
工程物资-专用材料 Project material - specific materials ^
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工程物资-专用设备 Project material - specific equipment e{5?+6KH
工程物资-预付大型设备款 Project material - prepaid for equipment +-^>B
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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 I "AjYv4R
在建工程 Construction in progress Cf=H~&`Z
在建工程减值准备 Impairment of construction in progress ;>v.(0FE6
固定资产清理 Disposal of fixed assets {R!yw`#^B
无形资产-专利权 Intangible assets - patent wQ/* f9
无形资产-非专利技术 Intangible assets - industrial property and know-how tk%f_"}
无形资产-商标权 Intangible assets - trademark rights E$)| Kv^
无形资产-土地使用权 Intangible assets - land use rights `N *:,8j
无形资产-商誉 Intangible assets - goodwill \vAjg
无形资产减值准备 Impairment of intangible assets J,yKO(}<C
长期待摊费用 Deferred assets a:)FWdp?9
未确认融资费用 Unrecognized finance fees ,Z@#( =f
其他长期资产 Other long term assets X_TjJmc
递延税款借项 Deferred assets debits 35& ^spb
应付票据 Notes payable N `|A
应付帐款 Trade creditors mVZh_R=a
预收帐款 Adanvances from customers 'QCIKCn<
代销商品款 Consignment-in payables
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其他应交款 Other payable to government
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其他应付款 Other creditors y|5s
应付股利 Proposed dividends r(>S
待转资产价值 Donated assets 6{y7e L3!
预计负债 Accrued liabilities |h]V9=
应付短期债券 Short-term debentures payable e xb}
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其他流动负债 Other current liabilities ?G,4N<]Nu
预提费用 Accrued expenses VL9wRu;
应付工资 Payroll payable _Je4&KU
应付福利费 Welfare payable 1>J.kQR^
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 n[3z_QI
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 J/je/PC
长期借款 Bank loans - Long term {@InOo!4w]
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{MoeIG)v@
应付债券-债券折价 Bond payable - Discount QtW9!p7(
应付债券-应计利息 Bond payable - Accrued interest D\Ak-$kJ^
长期应付款 Long term payable cc[(w
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专项应付款 Specific payable ${ {4L?7
其他长期负债 Other long term liabilities <Vhd4c
应交税金-所得税 Tax payable - income tax 75# 8P?i
应交税金-增值税 Tax payable - VAT ;kgP:n
应交税金-营业税 Tax payable - business tax yLa@27T\A
应交税金-消费税 Tax payable - consumable tax Unk/uk
应交税金-其他 Tax payable - others F9r.DG$}
递延税款贷项 Deferred taxation credit 1sqE/-v1_^
股本 Share capital ;
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已归还投资 Investment returned mU/o%|h
利润分配-其他转入 Profit appropriation - other transfer in V:n0BlZ,B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aCG rS{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h*S"]ye5
利润分配-提取储备基金 Profit appropriation - reserve fund #J[g
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund UQl?_[G
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P<]U
利润分配-利润归还投资 Profit appropriation - return investment by profit J>Ar(p
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N<)CG,/w[M
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fs!dI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V[tebv!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qOo4T@t3
期初未分配利润 Retained earnings, beginning of the year X=sE1RB
资本公积-股本溢价 Capital surplus - share premium *qpu!z2m||
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )4g_S?l=
资本公积-接受现金捐赠 Capital surplus - cash donation hG1$YE
资本公积-股权投资准备 Capital surplus - investment reserve 7hk)I`o65
资本公积-拨款转入 Capital surplus - subsidiary =6sP`:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6Og@tho
资本公积-其他 Capital surplus - others g NI1W@)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;(NTzBq!1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YkKu4f
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'm`O34h
盈余公积-储备基金 Surplus reserve - reserve fund J
n.7W5v
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >dA
l *T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment tia}&9;
主营业务收入 Sales |J&\/
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主营业务成本 Cost of sales cC*WZ]
主营业务税金及附加 Sales tax xQFRM aQE
营业费用 Operating expenses EavBUX$O
管理费用 General and administrative expenses ;As~TGiT
财务费用 Financial expenses n_Qu
uUB
投资收益 Investment income o-<i+ To%
其他业务收入 Other operating income ~^F]t$rz
营业外收入 Non-operating income D2ggFxqe
补贴收入 Subsidy income Q7+WV`&
其他业务支出 Other operating expenses 7?fgcb3
营业外支出 Non-operating expenses ktU:Uq
所得税 Income tax 7'wpPXdY1
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