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 。 dMYDB
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现金 Cash in hand P)Sw`^d
银行存款 Cash in bank CGPPo;RjK
其他货币资金-外埠存款Other monetary assets - cash in other cities eAPGy-
其他货币资金-银行本票 Other monetary assets - cashier‘s check (rvK@
其他货币资金-银行汇票 Other monetary assets - bank draft YQ;?N66
其他货币资金-信用卡 Other monetary assets - credit cards )88z=5.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit eR =P
其他货币资金-存出投资款 Other monetary assets - cash for investment iz&)FuOr
短期投资-股票投资 Investments - Short term - stocks Fq9AO~z
短期投资-债券投资 Investments - Short term - bonds lorjMS
短期投资-基金投资 Investments - Short term - funds yX/ 9jk
短期投资-其他投资 Investments - Short term - others y&UcTE2;%(
短期投资跌价准备 Provision for short-term investment &h')snp:#
长期股权投资-股票投资 Long term equity investment - stocks +Y6=;*j$
长期股权投资-其他股权投资 Long term equity investment - others }H\wed]F/
长期债券投资-债券投资 Long term securities investemnt - bonds (xy/:i".V
长期债券投资-其他债权投资 Long term securities investment - others pm@Mlwg`1
长期投资减值准备 Provision for long-term investment P @G2F:
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应收票据 Notes receivable h#B%'9r
应收股利 Dividends receivable ;3 O0O
应收利息 Interest receivable 1d"g$i4e
应收帐款 Trade debtors
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坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors DFcgUEq
预付帐款 Prepayment ;&oS=6$
应收补贴款 Allowance receivable 0p)
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其他应收款 Other debtors B!4chxzUZ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors u%}zLwMH
其他流动资产 Other current assets F8S% \i
物资采购 Purchase 1pg&?L.MA
原材料 Raw materials jEo)#j];`<
包装物 Packing materials A_i=hj2f
低值易耗品 Low value consumbles f,9 /Yg_
材料成本差异 Material cost difference [
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自制半成品 Self-manufactured goods N8#wQ*MM>
库存商品 Finished goods ~+
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商品进销差价 Difference between purchase & sales of commodities *2P%731n5
委托加工物资 Consigned processiong material j]Kpwf<NS
委托代销商品 Consignment-out 8KiG(6*Q
受托代销商品 Consignment-in N2#Wyt8MC
分期收款发出商品 Goods on instalment sales GHWi,' mr
存货跌价准备 Provision for obsolete stocks 5_ !s\ 5
待摊费用 Prepaid expenses F0(P2j
待处理流动资产损益 Unsettled G/L on current assets HRn
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待处理固定资产损益 Unsettled G/L on fixed assets }
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委托贷款-本金 Consignment loan - principle qr~P$
委托贷款-利息 Consignment loan - interest ;SnpD)x@)
委托贷款-减值准备 Consignment loan - provision
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固定资产-房屋建筑物 Fixed assets - Buildings B:J([@\'
固定资产-机器设备 Fixed assets - Plant and machinery {<+B>6^
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q!iSY
固定资产-运输设备 Fixed assets - Automobiles >pdWR1ox
累计折旧 Accumulated depreciation y(^t &tgjS
固定资产减值准备 Impairment of fixed assets Ve)P
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工程物资-专用材料 Project material - specific materials l!qhK'']V"
工程物资-专用设备 Project material - specific equipment |qm_ESzl
工程物资-预付大型设备款 Project material - prepaid for equipment 69N/_V
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production uGt}H n
在建工程 Construction in progress zZp0g^;.
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在建工程减值准备 Impairment of construction in progress ,a
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固定资产清理 Disposal of fixed assets >>bsr#aJ
无形资产-专利权 Intangible assets - patent ua%@Ay1|
无形资产-非专利技术 Intangible assets - industrial property and know-how [J{\Ke0<e1
无形资产-商标权 Intangible assets - trademark rights sE:~+C6o:
无形资产-土地使用权 Intangible assets - land use rights &rs
无形资产-商誉 Intangible assets - goodwill 1*U)\vK~
无形资产减值准备 Impairment of intangible assets >-oB%T
长期待摊费用 Deferred assets Rxb?SBa
未确认融资费用 Unrecognized finance fees ~?#>QN\\c
其他长期资产 Other long term assets B!+rO~
递延税款借项 Deferred assets debits C-h9_<AwJQ
应付票据 Notes payable Q3"{v0
应付帐款 Trade creditors 7M8oI.?C|
预收帐款 Adanvances from customers 4|U$ON?x
代销商品款 Consignment-in payables #z6[8B
其他应交款 Other payable to government -d>2&)5
其他应付款 Other creditors W>#[a %R
应付股利 Proposed dividends nwS @r
待转资产价值 Donated assets F+@/ "1c
预计负债 Accrued liabilities !WSY75
应付短期债券 Short-term debentures payable Lh@0|k
其他流动负债 Other current liabilities f |%II,!3
预提费用 Accrued expenses
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应付工资 Payroll payable
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应付福利费 Welfare payable ml,FBBGq|-
短期借款-抵押借款 Bank loans - Short term - pledged a_Sp}s<J
短期借款-信用借款 Bank loans - Short term - credit `^v=* &
短期借款-担保借款 Bank loans - Short term - guaranteed eR3v=Q
一年内到期长期借款 Long term loans due within one year \<ko)I#%
一年内到期长期应付款 Long term payable due within one year #B2a?
长期借款 Bank loans - Long term r{ >`"
应付债券-债券面值 Bond payable - Par value \qf0=CPw8
应付债券-债券溢价 Bond payable - Excess C]EkVcKFA
应付债券-债券折价 Bond payable - Discount Xfc+0$U@
应付债券-应计利息 Bond payable - Accrued interest ^yLhL^Y
长期应付款 Long term payable - f?8O6e
专项应付款 Specific payable Zh
其他长期负债 Other long term liabilities g?.y7!m
应交税金-所得税 Tax payable - income tax q\pI&B
应交税金-增值税 Tax payable - VAT whi#\>i
应交税金-营业税 Tax payable - business tax fV#,<JG
应交税金-消费税 Tax payable - consumable tax O*7vmPy
应交税金-其他 Tax payable - others pKtN$Fd
递延税款贷项 Deferred taxation credit \OJam<hZ
股本 Share capital y'5`Uo?\",
已归还投资 Investment returned 0Ra%>e(I^
利润分配-其他转入 Profit appropriation - other transfer in 8TBv~Qu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'Z*`~,Q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PZ>(cvX&
利润分配-提取储备基金 Profit appropriation - reserve fund m]+~F_/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dAWB.#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;~
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利润分配-利润归还投资 Profit appropriation - return investment by profit a,|Hn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ))%f"=:wt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O llS
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3qW
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Wsb>3J
期初未分配利润 Retained earnings, beginning of the year $d-$dM?R5
资本公积-股本溢价 Capital surplus - share premium R-Ys<;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J@o_-\@
资本公积-接受现金捐赠 Capital surplus - cash donation [g bFs-B2/
资本公积-股权投资准备 Capital surplus - investment reserve 3,'LW}
资本公积-拨款转入 Capital surplus - subsidiary iE EP~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7qSnP30}
资本公积-其他 Capital surplus - others )1f%kp#]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /3#h]5Y"T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p*j>s\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '7Mz]@
盈余公积-储备基金 Surplus reserve - reserve fund tQ*?L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2`^6``
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =8vNOvA
主营业务收入 Sales 2 g\O/oz
主营业务成本 Cost of sales CcTdLq
主营业务税金及附加 Sales tax 3$?nzKTW\
营业费用 Operating expenses GorEHlvVh
管理费用 General and administrative expenses j8oX9
Yo0=
财务费用 Financial expenses !gJTKQX4
投资收益 Investment income u6 QW*8b4
其他业务收入 Other operating income <0VC`+p<)
营业外收入 Non-operating income /mA\)TL|]
补贴收入 Subsidy income ^7uXpqQBr
其他业务支出 Other operating expenses IgjPy5k
营业外支出 Non-operating expenses mGDy3R90
所得税 Income tax R$!]z(
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