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 。 >35w"a7S
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现金 Cash in hand Z^4+ 88
银行存款 Cash in bank MVvBd3
其他货币资金-外埠存款Other monetary assets - cash in other cities CP%^)LX *
其他货币资金-银行本票 Other monetary assets - cashier‘s check !'BX
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其他货币资金-银行汇票 Other monetary assets - bank draft @b^$h:H
其他货币资金-信用卡 Other monetary assets - credit cards 7(tsmP
其他货币资金-信用证保证金 Other monetary assets - L/C deposit oCI\yp@a
其他货币资金-存出投资款 Other monetary assets - cash for investment 1t?OD_d!8
短期投资-股票投资 Investments - Short term - stocks whHuV*K}
短期投资-债券投资 Investments - Short term - bonds A4#FAFy
短期投资-基金投资 Investments - Short term - funds fvi0gE@bd
短期投资-其他投资 Investments - Short term - others ~UO}PI`C
短期投资跌价准备 Provision for short-term investment G![4K#~NM
长期股权投资-股票投资 Long term equity investment - stocks jg{2Sxf!c
长期股权投资-其他股权投资 Long term equity investment - others u'_}4qhCC;
长期债券投资-债券投资 Long term securities investemnt - bonds Y0EX{oxt1
长期债券投资-其他债权投资 Long term securities investment - others Xfqin4/jC
长期投资减值准备 Provision for long-term investment R@tEC)Zn
应收票据 Notes receivable Xa?igbgAwx
应收股利 Dividends receivable Y(kf<Wo
应收利息 Interest receivable ty[p5%L1
应收帐款 Trade debtors &$_!S!Sa/
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]Z6?
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预付帐款 Prepayment ' F9gp!s8~
应收补贴款 Allowance receivable Qb/:E}h]$
其他应收款 Other debtors ZxT
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坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Avi_]h&
其他流动资产 Other current assets `G`R|B
物资采购 Purchase {!qnHv\S
原材料 Raw materials DQXcf*R
包装物 Packing materials Z^as ?k(iM
低值易耗品 Low value consumbles qT5"r488
材料成本差异 Material cost difference 2=8PA/
自制半成品 Self-manufactured goods .43cI(
库存商品 Finished goods vGh>1U:
商品进销差价 Difference between purchase & sales of commodities MO7R3PP
委托加工物资 Consigned processiong material - PSgBH[
委托代销商品 Consignment-out YCxwIzIR
受托代销商品 Consignment-in 7[qL~BT+
分期收款发出商品 Goods on instalment sales s9nPxC&A
存货跌价准备 Provision for obsolete stocks "P(obk
待摊费用 Prepaid expenses y'4Qt.1ukN
待处理流动资产损益 Unsettled G/L on current assets C5TV}Bq\
待处理固定资产损益 Unsettled G/L on fixed assets ~v pIy -
委托贷款-本金 Consignment loan - principle mS![J69(
委托贷款-利息 Consignment loan - interest 7/QK"0
委托贷款-减值准备 Consignment loan - provision Gvh"3|u?z
固定资产-房屋建筑物 Fixed assets - Buildings +BL4 6Bq
固定资产-机器设备 Fixed assets - Plant and machinery J9]cs?`)
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {9V.l.Q
固定资产-运输设备 Fixed assets - Automobiles m=^]9
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累计折旧 Accumulated depreciation !Pnjr T
固定资产减值准备 Impairment of fixed assets &
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工程物资-专用材料 Project material - specific materials >&S}u\/
工程物资-专用设备 Project material - specific equipment /(5"c>
工程物资-预付大型设备款 Project material - prepaid for equipment 457{9k
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production [{u3g4`}
在建工程 Construction in progress t $Rc
0
在建工程减值准备 Impairment of construction in progress x:!s+q`
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固定资产清理 Disposal of fixed assets JVy|SA&R
无形资产-专利权 Intangible assets - patent v=lW5%r,'
无形资产-非专利技术 Intangible assets - industrial property and know-how >Q=^X3to
无形资产-商标权 Intangible assets - trademark rights L98T!5)
无形资产-土地使用权 Intangible assets - land use rights o#f"wQH;p
无形资产-商誉 Intangible assets - goodwill breF,d$
无形资产减值准备 Impairment of intangible assets ]T]{VB
长期待摊费用 Deferred assets !^su=c
未确认融资费用 Unrecognized finance fees j+
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其他长期资产 Other long term assets X`Q+,tx$
递延税款借项 Deferred assets debits f?k0(rl
应付票据 Notes payable =tt3nfZ9
应付帐款 Trade creditors eeCG#NFY5
预收帐款 Adanvances from customers Q9O_>mZy
代销商品款 Consignment-in payables Z*mbhod
其他应交款 Other payable to government ^OWG9`p+
其他应付款 Other creditors Hh=fv~X
应付股利 Proposed dividends U[?_|=~7
待转资产价值 Donated assets jUA~}DVD
预计负债 Accrued liabilities yFDeYPZP
应付短期债券 Short-term debentures payable .aY$-Y<
其他流动负债 Other current liabilities KU` *LB:
预提费用 Accrued expenses ?=&S?p)-<
应付工资 Payroll payable Uz! 3){E
应付福利费 Welfare payable OR~ui[w
短期借款-抵押借款 Bank loans - Short term - pledged =#W:z.w
短期借款-信用借款 Bank loans - Short term - credit #c@&mus
短期借款-担保借款 Bank loans - Short term - guaranteed s)qrlv5H
一年内到期长期借款 Long term loans due within one year \'j(@b,
一年内到期长期应付款 Long term payable due within one year Fk 3(( n=
长期借款 Bank loans - Long term A[;
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应付债券-债券面值 Bond payable - Par value 65~E<)UJ
应付债券-债券溢价 Bond payable - Excess V2T%tn;rp
应付债券-债券折价 Bond payable - Discount e
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应付债券-应计利息 Bond payable - Accrued interest oHx:["F
长期应付款 Long term payable g_syGQ\
专项应付款 Specific payable ;HXk'xN
其他长期负债 Other long term liabilities ?}s;,_GH
应交税金-所得税 Tax payable - income tax L@(. i
应交税金-增值税 Tax payable - VAT kpn|C 9r
应交税金-营业税 Tax payable - business tax xWzybuLp
应交税金-消费税 Tax payable - consumable tax iVZ}+Ct<"
应交税金-其他 Tax payable - others Io3-\Ff
递延税款贷项 Deferred taxation credit gUx}vE-
股本 Share capital 8N'hG,
已归还投资 Investment returned ~bb6NP;'L
利润分配-其他转入 Profit appropriation - other transfer in B0Wf$
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G'/GDN^j
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve tpcB}HUv
利润分配-提取储备基金 Profit appropriation - reserve fund .i4aM;Qy
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gp`@dn';
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BVb
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利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends tf6m.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mv8H:T
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hTn"/|_SW
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c 1F^Gj!8
期初未分配利润 Retained earnings, beginning of the year ch0^g8@Q[
资本公积-股本溢价 Capital surplus - share premium 0@zJa;z'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6J,h}S
资本公积-接受现金捐赠 Capital surplus - cash donation ^ul1{
资本公积-股权投资准备 Capital surplus - investment reserve q\o#<'F1J
资本公积-拨款转入 Capital surplus - subsidiary M+
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation WkA47+DsV
资本公积-其他 Capital surplus - others ?; W"=I*3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *Sj)9mp
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 06.%9R{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "t4z)j;
盈余公积-储备基金 Surplus reserve - reserve fund ip
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盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^vd$j-kjTP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U%:%. Bys
主营业务收入 Sales "H(3pl.
主营业务成本 Cost of sales 2v ~8fr4
主营业务税金及附加 Sales tax PkDt-]G.
营业费用 Operating expenses *b) (-#w3
管理费用 General and administrative expenses EWDsBNZaI
财务费用 Financial expenses 49*f=gpGj2
投资收益 Investment income YM_ [
其他业务收入 Other operating income {k.:DH)
营业外收入 Non-operating income _1gNU]"
补贴收入 Subsidy income o!UB x<4
其他业务支出 Other operating expenses -&2Z/qM&!
营业外支出 Non-operating expenses +j<WP
所得税 Income tax Lbz/M_G
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