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 。 }O7b&G:nW
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现金 Cash in hand Hwm]l`E]
银行存款 Cash in bank xHY#"
其他货币资金-外埠存款Other monetary assets - cash in other cities ,Z6\%:/
其他货币资金-银行本票 Other monetary assets - cashier‘s check &^!vi2$5}
其他货币资金-银行汇票 Other monetary assets - bank draft %N
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其他货币资金-信用卡 Other monetary assets - credit cards bB`p-1
其他货币资金-信用证保证金 Other monetary assets - L/C deposit f)/5%W7n}
其他货币资金-存出投资款 Other monetary assets - cash for investment Y<drRK!
短期投资-股票投资 Investments - Short term - stocks b
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短期投资-债券投资 Investments - Short term - bonds Y$ To)qo
短期投资-基金投资 Investments - Short term - funds yw9)^JU8"
短期投资-其他投资 Investments - Short term - others ekx~svcC&A
短期投资跌价准备 Provision for short-term investment i[d@qp!H=
长期股权投资-股票投资 Long term equity investment - stocks nd)bRB
长期股权投资-其他股权投资 Long term equity investment - others r.T!R6v}
长期债券投资-债券投资 Long term securities investemnt - bonds |Q)c{9sD
长期债券投资-其他债权投资 Long term securities investment - others !xz0zT.
长期投资减值准备 Provision for long-term investment G`1FD
应收票据 Notes receivable bzt(;>_8
应收股利 Dividends receivable Z_qOQ%l
应收利息 Interest receivable -*I Dzm
应收帐款 Trade debtors 3HP o*~"]
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors a
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预付帐款 Prepayment 3"ii_#1
应收补贴款 Allowance receivable b^~"4 fU
其他应收款 Other debtors 2!+saf^-,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors `"* ]C
其他流动资产 Other current assets aV9QIH~
物资采购 Purchase ?onTW2cG;
原材料 Raw materials Vo2{aK;
包装物 Packing materials
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低值易耗品 Low value consumbles %kRQ9I".
材料成本差异 Material cost difference KPcOW#.T
自制半成品 Self-manufactured goods %3r`EIB6
库存商品 Finished goods ,XJ
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商品进销差价 Difference between purchase & sales of commodities wNX2*
委托加工物资 Consigned processiong material x8]5> G8(r
委托代销商品 Consignment-out QmpP_eS >
受托代销商品 Consignment-in Ki DL]2
分期收款发出商品 Goods on instalment sales cU^Z=B
存货跌价准备 Provision for obsolete stocks \<bar ~
待摊费用 Prepaid expenses a2MFZe
待处理流动资产损益 Unsettled G/L on current assets '8$*gIQ8
待处理固定资产损益 Unsettled G/L on fixed assets cy6lsJ"?
委托贷款-本金 Consignment loan - principle .(7end<
委托贷款-利息 Consignment loan - interest };z[x2l^
委托贷款-减值准备 Consignment loan - provision ~x:B@Ow
固定资产-房屋建筑物 Fixed assets - Buildings y p}a&Dg
固定资产-机器设备 Fixed assets - Plant and machinery #:yh2y7a%
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures N^{"k,vB-
固定资产-运输设备 Fixed assets - Automobiles QX]~|?q
累计折旧 Accumulated depreciation ,'E+f%
固定资产减值准备 Impairment of fixed assets 5w#
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工程物资-专用材料 Project material - specific materials sfv{z!mo
工程物资-专用设备 Project material - specific equipment 7vRFF@eq}
工程物资-预付大型设备款 Project material - prepaid for equipment E
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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 VX!UT
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在建工程 Construction in progress gW[(gf.oo
在建工程减值准备 Impairment of construction in progress 2th>+M~A
固定资产清理 Disposal of fixed assets dZ1/w
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无形资产-专利权 Intangible assets - patent -f+U:/'.>v
无形资产-非专利技术 Intangible assets - industrial property and know-how QR+{Yp
无形资产-商标权 Intangible assets - trademark rights 91
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无形资产-土地使用权 Intangible assets - land use rights l20fA-T
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无形资产-商誉 Intangible assets - goodwill zuq7 x
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无形资产减值准备 Impairment of intangible assets wstH&^
长期待摊费用 Deferred assets Vh WF(*
未确认融资费用 Unrecognized finance fees )9.i'{{ 0
其他长期资产 Other long term assets 0gs0[
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递延税款借项 Deferred assets debits vUX(h.}8
应付票据 Notes payable OqaVp/,
应付帐款 Trade creditors .fQ/a`AsU
预收帐款 Adanvances from customers H
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代销商品款 Consignment-in payables -27uh
其他应交款 Other payable to government Guc~]
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其他应付款 Other creditors 80p? qe
应付股利 Proposed dividends zSpL^:~
待转资产价值 Donated assets 9q#
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预计负债 Accrued liabilities px!TRbf
应付短期债券 Short-term debentures payable @dy<=bh~
其他流动负债 Other current liabilities L=7U#Q/DE
预提费用 Accrued expenses F)W7,^=X>-
应付工资 Payroll payable J73B$0FP
应付福利费 Welfare payable %
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短期借款-抵押借款 Bank loans - Short term - pledged yE
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短期借款-信用借款 Bank loans - Short term - credit Ly?%RmHK
短期借款-担保借款 Bank loans - Short term - guaranteed 9rB,7%@EL
一年内到期长期借款 Long term loans due within one year +x7b9sHJ
一年内到期长期应付款 Long term payable due within one year ^*
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长期借款 Bank loans - Long term S690Y]:h$v
应付债券-债券面值 Bond payable - Par value <$f7&6B
应付债券-债券溢价 Bond payable - Excess ^[7ZB mS
应付债券-债券折价 Bond payable - Discount Ddf7wszW
应付债券-应计利息 Bond payable - Accrued interest u x[h\Tp
长期应付款 Long term payable @E(_H$|E
专项应付款 Specific payable 7rc6
其他长期负债 Other long term liabilities EXdx$I=X
应交税金-所得税 Tax payable - income tax E@/yg(?d=
应交税金-增值税 Tax payable - VAT FD}hw9VyF@
应交税金-营业税 Tax payable - business tax P,$|.pd'
应交税金-消费税 Tax payable - consumable tax _1s\ztDpw
应交税金-其他 Tax payable - others '8auj
递延税款贷项 Deferred taxation credit ^yO+-A2zC
股本 Share capital i; 8""A
已归还投资 Investment returned y+ZRh?2
利润分配-其他转入 Profit appropriation - other transfer in )zFPf]gz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dlc=[kf9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o3_dHbdI
利润分配-提取储备基金 Profit appropriation - reserve fund 9]ga\>v
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }b//oe7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WBo|0(#
利润分配-利润归还投资 Profit appropriation - return investment by profit Ez3>}E,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7O_@
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve j89C~xP6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4CzT<cp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e{ce
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期初未分配利润 Retained earnings, beginning of the year 9@nDXZPY&
资本公积-股本溢价 Capital surplus - share premium .RI{\ i`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B74L/h
资本公积-接受现金捐赠 Capital surplus - cash donation *5SOXrvhu6
资本公积-股权投资准备 Capital surplus - investment reserve 9WXJz;
资本公积-拨款转入 Capital surplus - subsidiary
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation I:6N?lD4}0
资本公积-其他 Capital surplus - others -~nU&$ccL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C*;g!~{
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P1<Y7+n
盈余公积-储备基金 Surplus reserve - reserve fund a(+.rf;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?s4-2g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9?VyF'r=
主营业务收入 Sales ~Rs_ep'+Q2
主营业务成本 Cost of sales a3&&7n
主营业务税金及附加 Sales tax mSn>
营业费用 Operating expenses nUAoPE
管理费用 General and administrative expenses .qjVw?E
财务费用 Financial expenses Z9:erKT
投资收益 Investment income '6^20rj
其他业务收入 Other operating income n*tT<
营业外收入 Non-operating income .'zXO
补贴收入 Subsidy income 9<0p1W O
其他业务支出 Other operating expenses 0!WF,)/T7i
营业外支出 Non-operating expenses ?tWcx;h:>
所得税 Income tax 7Z-'@m
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