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 。 FTEC=j$ln
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现金 Cash in hand % +
银行存款 Cash in bank K!(WcoA&2i
其他货币资金-外埠存款Other monetary assets - cash in other cities 20$Tky_
其他货币资金-银行本票 Other monetary assets - cashier‘s check
c)Ef]E\
其他货币资金-银行汇票 Other monetary assets - bank draft ! 1?u0
其他货币资金-信用卡 Other monetary assets - credit cards .$d:c61X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit [7x;H
其他货币资金-存出投资款 Other monetary assets - cash for investment X`&Us
短期投资-股票投资 Investments - Short term - stocks LjGLi>kI~
短期投资-债券投资 Investments - Short term - bonds ZTqt 4H
短期投资-基金投资 Investments - Short term - funds ~7j-OWz9
短期投资-其他投资 Investments - Short term - others }Gb^%1%M
短期投资跌价准备 Provision for short-term investment
n}b/9
长期股权投资-股票投资 Long term equity investment - stocks
i)cG
长期股权投资-其他股权投资 Long term equity investment - others WSeiW
长期债券投资-债券投资 Long term securities investemnt - bonds =&-.] |t
长期债券投资-其他债权投资 Long term securities investment - others S9[Up}`
长期投资减值准备 Provision for long-term investment Qu<HeSA_
应收票据 Notes receivable cuG;1,?b
应收股利 Dividends receivable |
9 *$6Y
应收利息 Interest receivable dUn]aS
应收帐款 Trade debtors c uAp,!
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;>>:7rdYt
预付帐款 Prepayment 4E!Pxjl 3a
应收补贴款 Allowance receivable 2y$DTMu
其他应收款 Other debtors b)XGr?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors LfrjC@
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其他流动资产 Other current assets cbou1Ei
物资采购 Purchase *WzPxQ_
原材料 Raw materials +LWgby4q
包装物 Packing materials 4K;0.W;~|
低值易耗品 Low value consumbles /Yww G;1
材料成本差异 Material cost difference {Xpjm6a7
自制半成品 Self-manufactured goods `ALQS
o~l
库存商品 Finished goods &,XPM
T
商品进销差价 Difference between purchase & sales of commodities uY3$nlhP6
委托加工物资 Consigned processiong material gi@&Mr)fS
委托代销商品 Consignment-out ?|2m0~%V=
受托代销商品 Consignment-in c&RiUU7
分期收款发出商品 Goods on instalment sales T8T,G4Q
存货跌价准备 Provision for obsolete stocks '@hnqcqXq
待摊费用 Prepaid expenses *"/BD=INv}
待处理流动资产损益 Unsettled G/L on current assets xU.Ymq& 5
待处理固定资产损益 Unsettled G/L on fixed assets :SF8t` 4`
委托贷款-本金 Consignment loan - principle =5pwNi_S
委托贷款-利息 Consignment loan - interest :^QV,d<C
委托贷款-减值准备 Consignment loan - provision tUfze9m
固定资产-房屋建筑物 Fixed assets - Buildings .$G^c
固定资产-机器设备 Fixed assets - Plant and machinery .b*-GWx
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures VJgf,
5 (N
固定资产-运输设备 Fixed assets - Automobiles kc2E4i
累计折旧 Accumulated depreciation HwMe^e;
固定资产减值准备 Impairment of fixed assets .d)
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工程物资-专用材料 Project material - specific materials WIwGw %_~
工程物资-专用设备 Project material - specific equipment b$Bq#vdg:
工程物资-预付大型设备款 Project material - prepaid for equipment Q6X}R,KA1
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production |>I4(''}
在建工程 Construction in progress :SD
3
在建工程减值准备 Impairment of construction in progress h2]GV-
固定资产清理 Disposal of fixed assets ,n5 [Y)
无形资产-专利权 Intangible assets - patent mxvV~X%
无形资产-非专利技术 Intangible assets - industrial property and know-how "Jyb?5
无形资产-商标权 Intangible assets - trademark rights {\!@k\__
无形资产-土地使用权 Intangible assets - land use rights 7
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无形资产-商誉 Intangible assets - goodwill vs.}Bou]
无形资产减值准备 Impairment of intangible assets W9SEYkg
长期待摊费用 Deferred assets 4~:D7",Jn
未确认融资费用 Unrecognized finance fees uUpOa+t
其他长期资产 Other long term assets ~Oj-W6-+&,
递延税款借项 Deferred assets debits *UG=dl#F#
应付票据 Notes payable M^A;tPw
应付帐款 Trade creditors K)8 m?sf/
预收帐款 Adanvances from customers 1\,wV,
代销商品款 Consignment-in payables !. ={p8X-x
其他应交款 Other payable to government f=MR.\
其他应付款 Other creditors Y2p~chx9
应付股利 Proposed dividends b(g?X
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待转资产价值 Donated assets .Wci@5:3
预计负债 Accrued liabilities xF9PjnWF=
应付短期债券 Short-term debentures payable Vuo 8[h>
其他流动负债 Other current liabilities L@5g#mSl
预提费用 Accrued expenses b{JxTT}03
应付工资 Payroll payable obIY
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应付福利费 Welfare payable {7q +3f <
短期借款-抵押借款 Bank loans - Short term - pledged F
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短期借款-信用借款 Bank loans - Short term - credit w.0]>/C
短期借款-担保借款 Bank loans - Short term - guaranteed 9=^4p=1J
一年内到期长期借款 Long term loans due within one year [+$o`0q;N?
一年内到期长期应付款 Long term payable due within one year 8|#p D4e
长期借款 Bank loans - Long term lhV'Q]s@6
应付债券-债券面值 Bond payable - Par value aib)ItNb
应付债券-债券溢价 Bond payable - Excess ~dqEUu!C
应付债券-债券折价 Bond payable - Discount
>*mLbp"
应付债券-应计利息 Bond payable - Accrued interest b<rJ@1qtJ
长期应付款 Long term payable v:]
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专项应付款 Specific payable al\ R(\p|
其他长期负债 Other long term liabilities QI2T G,
应交税金-所得税 Tax payable - income tax d~J4&w
应交税金-增值税 Tax payable - VAT {YgB?kt5
应交税金-营业税 Tax payable - business tax V0WFh=CM@
应交税金-消费税 Tax payable - consumable tax ?l<u %o
应交税金-其他 Tax payable - others Aa/lKiiz
递延税款贷项 Deferred taxation credit eqE%ofW
股本 Share capital 5zBsu lRt
已归还投资 Investment returned DPsf]
利润分配-其他转入 Profit appropriation - other transfer in m)9qO7P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !23#Bz7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )TcW.d6
利润分配-提取储备基金 Profit appropriation - reserve fund &ExYul
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G(~"Zt}?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K:eP Il{JE
利润分配-利润归还投资 Profit appropriation - return investment by profit Ot}
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends =#<TE~n2(
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ojH-;|f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q
y8=4~40
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0TI+6u
期初未分配利润 Retained earnings, beginning of the year az]S&\i7T
资本公积-股本溢价 Capital surplus - share premium Ls^$E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cx8H.L
资本公积-接受现金捐赠 Capital surplus - cash donation u{ .UZTn
资本公积-股权投资准备 Capital surplus - investment reserve ^dR5fAS
资本公积-拨款转入 Capital surplus - subsidiary o5FBqt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation UI 7JMeV
资本公积-其他 Capital surplus - others ~T[m{8uh
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }0Q6iHX@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve daZY;_{"o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0 .dSP$e
盈余公积-储备基金 Surplus reserve - reserve fund $u9y
H Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rX#}2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {
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主营业务收入 Sales JtU/%s
主营业务成本 Cost of sales a[GlqaQy+-
主营业务税金及附加 Sales tax B/Lx,
营业费用 Operating expenses B jR:#*<qD
管理费用 General and administrative expenses DP NUm<>
财务费用 Financial expenses pr[[)[]/
投资收益 Investment income M+ gYKPP
其他业务收入 Other operating income Q[y75 [
营业外收入 Non-operating income .Go 3'$'v
补贴收入 Subsidy income ;o#R(m@Lx
其他业务支出 Other operating expenses Ee##:I
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营业外支出 Non-operating expenses |T9p#) ec2
所得税 Income tax 4+`<' t]Q
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