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 。 F
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现金 Cash in hand ~0MpB~ {xd
银行存款 Cash in bank UA<Fxt
其他货币资金-外埠存款Other monetary assets - cash in other cities FGDVBUY@
其他货币资金-银行本票 Other monetary assets - cashier‘s check KF(H
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其他货币资金-银行汇票 Other monetary assets - bank draft PK]3uh
其他货币资金-信用卡 Other monetary assets - credit cards !q\8`ss
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f|{iW E2d
其他货币资金-存出投资款 Other monetary assets - cash for investment ^xe+(83S2?
短期投资-股票投资 Investments - Short term - stocks AE rPd)yk0
短期投资-债券投资 Investments - Short term - bonds P j
短期投资-基金投资 Investments - Short term - funds |62` {+
短期投资-其他投资 Investments - Short term - others =RB
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短期投资跌价准备 Provision for short-term investment
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长期股权投资-股票投资 Long term equity investment - stocks Z- feMM
长期股权投资-其他股权投资 Long term equity investment - others x9YQd69
长期债券投资-债券投资 Long term securities investemnt - bonds 5%}e j)@
长期债券投资-其他债权投资 Long term securities investment - others *(9Tl]w
长期投资减值准备 Provision for long-term investment 9q'&tU'a=c
应收票据 Notes receivable X%yG{\6:
应收股利 Dividends receivable !|[rh,e]
应收利息 Interest receivable
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应收帐款 Trade debtors /DAR'9@h
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 9xR5Jm>k
预付帐款 Prepayment .!3e$mhV
应收补贴款 Allowance receivable 6?a`'&
其他应收款 Other debtors !v}TRGX
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors PYCN3s#Gi
其他流动资产 Other current assets w;lpJB\
物资采购 Purchase UF+Qx/4h0
原材料 Raw materials }zGx0
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包装物 Packing materials
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低值易耗品 Low value consumbles >V6t
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材料成本差异 Material cost difference OjGI
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自制半成品 Self-manufactured goods `w!XO$"]Z
库存商品 Finished goods ea=E/HR-
商品进销差价 Difference between purchase & sales of commodities IR-n:
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委托加工物资 Consigned processiong material LdZVXp^
委托代销商品 Consignment-out O,r;-t4vYU
受托代销商品 Consignment-in B%tF|KKj
分期收款发出商品 Goods on instalment sales ]$/oSa/
存货跌价准备 Provision for obsolete stocks hhU
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待摊费用 Prepaid expenses Cx TAd[az
待处理流动资产损益 Unsettled G/L on current assets ]y@A
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待处理固定资产损益 Unsettled G/L on fixed assets z$Jm1l
委托贷款-本金 Consignment loan - principle n{gEIUo#
委托贷款-利息 Consignment loan - interest 6ld4'oM
委托贷款-减值准备 Consignment loan - provision ;FqmZjm
固定资产-房屋建筑物 Fixed assets - Buildings JV~
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固定资产-机器设备 Fixed assets - Plant and machinery NzT
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures (4FVemgy
固定资产-运输设备 Fixed assets - Automobiles W\l&wR
累计折旧 Accumulated depreciation %0GwO%h},
固定资产减值准备 Impairment of fixed assets 6=f)3!=
工程物资-专用材料 Project material - specific materials 3X gJZ
工程物资-专用设备 Project material - specific equipment
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工程物资-预付大型设备款 Project material - prepaid for equipment cQEUHhRg!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production !+SL=xy!{
在建工程 Construction in progress cKVFykwM
在建工程减值准备 Impairment of construction in progress mG1~rI
固定资产清理 Disposal of fixed assets M/ 64`lcb
无形资产-专利权 Intangible assets - patent a&'9[9E1
无形资产-非专利技术 Intangible assets - industrial property and know-how T<n`i~~
无形资产-商标权 Intangible assets - trademark rights 9"P+K.%
无形资产-土地使用权 Intangible assets - land use rights ;+~5XLk
无形资产-商誉 Intangible assets - goodwill UBwl2Di
无形资产减值准备 Impairment of intangible assets iM!2m$'s
长期待摊费用 Deferred assets W]po RTJ:
未确认融资费用 Unrecognized finance fees m}l);P^
其他长期资产 Other long term assets Wep^He\:
递延税款借项 Deferred assets debits ]o'o
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应付票据 Notes payable s, Gl{
应付帐款 Trade creditors k{2Gq1S{
预收帐款 Adanvances from customers w-Ph-L/
代销商品款 Consignment-in payables %r|sb=(yT
其他应交款 Other payable to government pB:XNkxL
其他应付款 Other creditors Tf3CyH!k
应付股利 Proposed dividends Ll|-CY $
待转资产价值 Donated assets Z:{|
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预计负债 Accrued liabilities ] hT\"5&6
应付短期债券 Short-term debentures payable {.LJ(|(Mz
其他流动负债 Other current liabilities -@XSDfy7S
预提费用 Accrued expenses @\?HlGWEf
应付工资 Payroll payable wh(_<VZ
应付福利费 Welfare payable <N)!s&D
短期借款-抵押借款 Bank loans - Short term - pledged Gi)Vr\Q.
短期借款-信用借款 Bank loans - Short term - credit We y*\@
短期借款-担保借款 Bank loans - Short term - guaranteed af|h4.A
一年内到期长期借款 Long term loans due within one year qxI$F
一年内到期长期应付款 Long term payable due within one year AGFA;X
长期借款 Bank loans - Long term lc
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应付债券-债券面值 Bond payable - Par value MnD}i&k[
应付债券-债券溢价 Bond payable - Excess c+ZOC8R
应付债券-债券折价 Bond payable - Discount eay|>xa2
应付债券-应计利息 Bond payable - Accrued interest Sn[xI9}O
长期应付款 Long term payable jj`#
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专项应付款 Specific payable f9#zV2ke]
其他长期负债 Other long term liabilities ykC3Z<pI.
应交税金-所得税 Tax payable - income tax k@7#8(3
应交税金-增值税 Tax payable - VAT `dm*vd
应交税金-营业税 Tax payable - business tax at?I @By
应交税金-消费税 Tax payable - consumable tax qiet
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应交税金-其他 Tax payable - others J=-z~\f56
递延税款贷项 Deferred taxation credit B :%Vq2`
股本 Share capital sV#%U%un
已归还投资 Investment returned 7I
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利润分配-其他转入 Profit appropriation - other transfer in Mst%]@TG
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ir6aV|ea!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -1dD~S$
利润分配-提取储备基金 Profit appropriation - reserve fund V<
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /%cDX:7X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Milp"L?B%
利润分配-利润归还投资 Profit appropriation - return investment by profit ?pIELezfK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -. *E<%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `i.fm1I]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d*tWFr|J-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vP,pK=5
期初未分配利润 Retained earnings, beginning of the year ,6]ID1o:y
资本公积-股本溢价 Capital surplus - share premium &S(>L[)9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y%/RGYKh
资本公积-接受现金捐赠 Capital surplus - cash donation WdOxwsq"
资本公积-股权投资准备 Capital surplus - investment reserve i1x4$}
资本公积-拨款转入 Capital surplus - subsidiary ,LwinjHA*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [CEV&B
资本公积-其他 Capital surplus - others K1X-<5]{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ';G/,wB?`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oO;L l?~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z9
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盈余公积-储备基金 Surplus reserve - reserve fund o1#3A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fYuSfB+<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |]<#![!h#
主营业务收入 Sales +7%?p"gEY\
主营业务成本 Cost of sales N/F_,>E
主营业务税金及附加 Sales tax 3
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营业费用 Operating expenses #r9\.NA!
管理费用 General and administrative expenses f&$Bjq
财务费用 Financial expenses KAZ<w~55c
投资收益 Investment income KGDN)@D
其他业务收入 Other operating income %( OP
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营业外收入 Non-operating income q+[ )i6!?
补贴收入 Subsidy income P]m{\K
其他业务支出 Other operating expenses 2@bOy~$A
营业外支出 Non-operating expenses T%.Yso{
所得税 Income tax =p@2[Uo
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