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 。 B?z2@,
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现金 Cash in hand =HCEUB9Fs
银行存款 Cash in bank LL#REK|lm8
其他货币资金-外埠存款Other monetary assets - cash in other cities S[zvR9AW&
其他货币资金-银行本票 Other monetary assets - cashier‘s check teJt.VA7)
其他货币资金-银行汇票 Other monetary assets - bank draft !i;6!w
其他货币资金-信用卡 Other monetary assets - credit cards m
!*F5x
其他货币资金-信用证保证金 Other monetary assets - L/C deposit bFG~08Z ,d
其他货币资金-存出投资款 Other monetary assets - cash for investment z$?F^3>
短期投资-股票投资 Investments - Short term - stocks Mk}T
短期投资-债券投资 Investments - Short term - bonds y|6n:<o
短期投资-基金投资 Investments - Short term - funds XGB\rfvS
短期投资-其他投资 Investments - Short term - others a<<4gXx
短期投资跌价准备 Provision for short-term investment xJCxzJ
长期股权投资-股票投资 Long term equity investment - stocks 0F |t@?S
长期股权投资-其他股权投资 Long term equity investment - others B>fZH\Y
长期债券投资-债券投资 Long term securities investemnt - bonds !zX()V
长期债券投资-其他债权投资 Long term securities investment - others fkZHy|m
长期投资减值准备 Provision for long-term investment >5-1?vi
应收票据 Notes receivable )q=F_:$
应收股利 Dividends receivable dEJqgp}\p
应收利息 Interest receivable
E{orezP
应收帐款 Trade debtors #dZs[R7h
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 3=.YQE0!dx
预付帐款 Prepayment /Q;wz!V$
应收补贴款 Allowance receivable |{ N{VK
其他应收款 Other debtors Uj(0M;#%o+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >
5CK&6
其他流动资产 Other current assets %y RGN
物资采购 Purchase f;{Q ~
原材料 Raw materials axnlI*!
包装物 Packing materials FgH7YkKrD
低值易耗品 Low value consumbles J~2SGXH)^?
材料成本差异 Material cost difference `MU~N_
自制半成品 Self-manufactured goods =Wcvb?;*
库存商品 Finished goods =LaEEL
商品进销差价 Difference between purchase & sales of commodities
nQiZ6[L
委托加工物资 Consigned processiong material <o%T]
委托代销商品 Consignment-out D~C'1C&W
受托代销商品 Consignment-in ab6I*DbF
分期收款发出商品 Goods on instalment sales [J,.?'V
存货跌价准备 Provision for obsolete stocks ).71gp@&
待摊费用 Prepaid expenses <F7a!$zQ
待处理流动资产损益 Unsettled G/L on current assets uN`/&_$c
待处理固定资产损益 Unsettled G/L on fixed assets :*Wq%Y=
委托贷款-本金 Consignment loan - principle 4qid+ [B
委托贷款-利息 Consignment loan - interest sy"}25s
委托贷款-减值准备 Consignment loan - provision gA2Wo+\^bq
固定资产-房屋建筑物 Fixed assets - Buildings
^ }7O|Y7
固定资产-机器设备 Fixed assets - Plant and machinery (uC8M,I\
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures CYaN;HV@_
固定资产-运输设备 Fixed assets - Automobiles ,P a*; o\
累计折旧 Accumulated depreciation ?9~^QRLT
固定资产减值准备 Impairment of fixed assets p[Po*c.b
工程物资-专用材料 Project material - specific materials -Uo11'{
工程物资-专用设备 Project material - specific equipment h5P_kZJ
工程物资-预付大型设备款 Project material - prepaid for equipment v #+ECx
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production >bW=oTFz
在建工程 Construction in progress IXy6Yn9l
在建工程减值准备 Impairment of construction in progress 1&dtq,|N
固定资产清理 Disposal of fixed assets n\ "6ol}>E
无形资产-专利权 Intangible assets - patent "`% ,l|D
无形资产-非专利技术 Intangible assets - industrial property and know-how }-oba
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无形资产-商标权 Intangible assets - trademark rights 0i*V?
无形资产-土地使用权 Intangible assets - land use rights al2lC#Sy
无形资产-商誉 Intangible assets - goodwill PJ5}c!o[
无形资产减值准备 Impairment of intangible assets *JJ8\R&P0
长期待摊费用 Deferred assets '9}&@;-_
未确认融资费用 Unrecognized finance fees D4L&6[W
其他长期资产 Other long term assets d>p' A_
递延税款借项 Deferred assets debits m]n2wmE3n
应付票据 Notes payable 0ID9=:J
应付帐款 Trade creditors =~;~hZj
预收帐款 Adanvances from customers JN
wI{
代销商品款 Consignment-in payables MltO.K!
其他应交款 Other payable to government RcYUO*
其他应付款 Other creditors Dj\nsc@e3
应付股利 Proposed dividends E{\CE1*
待转资产价值 Donated assets gcA:Q4
预计负债 Accrued liabilities aKj|
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应付短期债券 Short-term debentures payable mh3S?Uc
其他流动负债 Other current liabilities ~q ^o|?
预提费用 Accrued expenses @62,.\F
应付工资 Payroll payable
>Z!!` 0{
应付福利费 Welfare payable >PA*L(Dh%
短期借款-抵押借款 Bank loans - Short term - pledged "6jt$-?
短期借款-信用借款 Bank loans - Short term - credit t{>K).'
短期借款-担保借款 Bank loans - Short term - guaranteed gv`_+E{P
一年内到期长期借款 Long term loans due within one year IhNX~Jg'^
一年内到期长期应付款 Long term payable due within one year <\#'o}
长期借款 Bank loans - Long term ?06gu1z/
应付债券-债券面值 Bond payable - Par value g#$ C8k
应付债券-债券溢价 Bond payable - Excess {[!<yUJ`S#
应付债券-债券折价 Bond payable - Discount $S#Z>d*1!
应付债券-应计利息 Bond payable - Accrued interest |]< 3cW+
长期应付款 Long term payable h*fN]k6
专项应付款 Specific payable *Ypn@YpSp
其他长期负债 Other long term liabilities _KM?
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应交税金-所得税 Tax payable - income tax <wSJK
应交税金-增值税 Tax payable - VAT =Kkqk
应交税金-营业税 Tax payable - business tax uyYV_Q0~;
应交税金-消费税 Tax payable - consumable tax H7+"BWc
应交税金-其他 Tax payable - others j-K[]$
递延税款贷项 Deferred taxation credit R0Vt_7
股本 Share capital {xZY4b2
已归还投资 Investment returned &Sd5]r@+
利润分配-其他转入 Profit appropriation - other transfer in l2LQV]l
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yI^Yh{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Al^tM0T^
利润分配-提取储备基金 Profit appropriation - reserve fund c]M+|R5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p7|I>8ur.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #Pg#\v|7#>
利润分配-利润归还投资 Profit appropriation - return investment by profit %
G=cKM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends G=cRdiy`C
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Xe_ <]|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Lp&nO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {?`rGJ{f
期初未分配利润 Retained earnings, beginning of the year m \)B=H!bz
资本公积-股本溢价 Capital surplus - share premium 0
P YYG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '7'/+G'~&
资本公积-接受现金捐赠 Capital surplus - cash donation 21v--wZ
资本公积-股权投资准备 Capital surplus - investment reserve ,!{8@*
!=s
资本公积-拨款转入 Capital surplus - subsidiary 2PQBUq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2_wpj;E
资本公积-其他 Capital surplus - others d ~M;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )]fiyXA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q1VKoKb6\:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +v
B}E
盈余公积-储备基金 Surplus reserve - reserve fund x:)H Ii q/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]'pfw9"f~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +ayC0
主营业务收入 Sales eX$KH;M
主营业务成本 Cost of sales 9Kd=GL_
主营业务税金及附加 Sales tax GN|"RuQ
营业费用 Operating expenses U,U=udsi
管理费用 General and administrative expenses ZjxF@`H
财务费用 Financial expenses 4#(/{6J
投资收益 Investment income D|5mNX%e
其他业务收入 Other operating income :<aGZ\R5
营业外收入 Non-operating income i*|HN"!
补贴收入 Subsidy income T:Cq}4k<
其他业务支出 Other operating expenses p7YYAh@x\
营业外支出 Non-operating expenses }n&nuaj
所得税 Income tax 2Z{?3mAb;
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