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 。 qMj
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现金 Cash in hand K&oO+ G^f
银行存款 Cash in bank R^C;D2
其他货币资金-外埠存款Other monetary assets - cash in other cities 5~6y.S
其他货币资金-银行本票 Other monetary assets - cashier‘s check `I:,[3_/
其他货币资金-银行汇票 Other monetary assets - bank draft zL{@LHP
其他货币资金-信用卡 Other monetary assets - credit cards `Wt~6D
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit YLd%"H $n
其他货币资金-存出投资款 Other monetary assets - cash for investment I
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短期投资-股票投资 Investments - Short term - stocks J(*"S!q)6
短期投资-债券投资 Investments - Short term - bonds , |B\[0p
短期投资-基金投资 Investments - Short term - funds Wm/k(R`O<
短期投资-其他投资 Investments - Short term - others 7im;b15j`'
短期投资跌价准备 Provision for short-term investment <]`2H}*U'
长期股权投资-股票投资 Long term equity investment - stocks vDb}CQ\
长期股权投资-其他股权投资 Long term equity investment - others LKG|S<s
长期债券投资-债券投资 Long term securities investemnt - bonds P"VLGa
长期债券投资-其他债权投资 Long term securities investment - others a"N_zGf2$
长期投资减值准备 Provision for long-term investment
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应收票据 Notes receivable hkc_>F]Hx
应收股利 Dividends receivable 5~5ypQj
应收利息 Interest receivable 'hWRwP|
应收帐款 Trade debtors jC7XdYp
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ^(B*AE.
预付帐款 Prepayment >QPS0Vx[
应收补贴款 Allowance receivable 8# AX
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其他应收款 Other debtors 4<HJD&@V
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors L4-Pq\
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其他流动资产 Other current assets v2g+oKO]
物资采购 Purchase h2snGN/{Hb
原材料 Raw materials _P+|tW1
包装物 Packing materials hidweg*7
低值易耗品 Low value consumbles j3F=P
材料成本差异 Material cost difference !(o2K!v0
自制半成品 Self-manufactured goods 4 ETVyK|
库存商品 Finished goods hQeZI+
商品进销差价 Difference between purchase & sales of commodities Re>e|$.T
委托加工物资 Consigned processiong material $cCB%}
委托代销商品 Consignment-out `Nr7N#g+u
受托代销商品 Consignment-in 3E9j%sYk
分期收款发出商品 Goods on instalment sales >iV(8EgBS
存货跌价准备 Provision for obsolete stocks >{8H==P
待摊费用 Prepaid expenses s*Ll\
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待处理流动资产损益 Unsettled G/L on current assets wkw/AZ{27
待处理固定资产损益 Unsettled G/L on fixed assets dy'?@Lj;
委托贷款-本金 Consignment loan - principle upKrr
委托贷款-利息 Consignment loan - interest \aozecpC`
委托贷款-减值准备 Consignment loan - provision aT[7L9Cw
固定资产-房屋建筑物 Fixed assets - Buildings mer{Jys
固定资产-机器设备 Fixed assets - Plant and machinery 2
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures {F[Xe_=#"
固定资产-运输设备 Fixed assets - Automobiles 'Mtu-\
累计折旧 Accumulated depreciation W=:+f)D
固定资产减值准备 Impairment of fixed assets C]cw@:o%
工程物资-专用材料 Project material - specific materials GC2<K
工程物资-专用设备 Project material - specific equipment l{g(z!
工程物资-预付大型设备款 Project material - prepaid for equipment #U6qM(J
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 9IV WbJ
在建工程 Construction in progress v8[1E>&vx
在建工程减值准备 Impairment of construction in progress x.Y,]wis
固定资产清理 Disposal of fixed assets a4YyELXe
无形资产-专利权 Intangible assets - patent /0(KKZ)
无形资产-非专利技术 Intangible assets - industrial property and know-how Y
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无形资产-商标权 Intangible assets - trademark rights ualtIHXK)
无形资产-土地使用权 Intangible assets - land use rights C~*m&,@TT^
无形资产-商誉 Intangible assets - goodwill 29oEkaX2o
无形资产减值准备 Impairment of intangible assets V}?5=f'
长期待摊费用 Deferred assets NM ]/OKs'H
未确认融资费用 Unrecognized finance fees ,5,4 Qf7
其他长期资产 Other long term assets w8Yff[o
递延税款借项 Deferred assets debits ,8seoX^
应付票据 Notes payable O&uOm:/(
应付帐款 Trade creditors AH+J:8k
预收帐款 Adanvances from customers 3-5lO#
代销商品款 Consignment-in payables `1gsrHi4N
其他应交款 Other payable to government *yx:nwmo
其他应付款 Other creditors QNY{pk
应付股利 Proposed dividends xC(PH?_
待转资产价值 Donated assets -u{:39y{n
预计负债 Accrued liabilities ikC;N5Sw
应付短期债券 Short-term debentures payable Qd&j~cG@
其他流动负债 Other current liabilities 8*X8U:.0o
预提费用 Accrued expenses T7`Jtqf
应付工资 Payroll payable .67W\p
应付福利费 Welfare payable \kx9V|A'
短期借款-抵押借款 Bank loans - Short term - pledged F(9T;F
短期借款-信用借款 Bank loans - Short term - credit 0Qz
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短期借款-担保借款 Bank loans - Short term - guaranteed (0r6_8e6xv
一年内到期长期借款 Long term loans due within one year <G={Vfr
一年内到期长期应付款 Long term payable due within one year R0WJdW#
长期借款 Bank loans - Long term eJ'ojc3
应付债券-债券面值 Bond payable - Par value :Pv
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应付债券-债券溢价 Bond payable - Excess cl:YN]BK
应付债券-债券折价 Bond payable - Discount ;_!;D#:
应付债券-应计利息 Bond payable - Accrued interest JT+P>\\];'
长期应付款 Long term payable c<=1,TB"-_
专项应付款 Specific payable d{&z^
其他长期负债 Other long term liabilities e j~ /sO
应交税金-所得税 Tax payable - income tax %Vq@WF
应交税金-增值税 Tax payable - VAT UZ$p wjC
应交税金-营业税 Tax payable - business tax 9Z=Bs)-y.
应交税金-消费税 Tax payable - consumable tax z3,z&Ra
应交税金-其他 Tax payable - others JG `QJ
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递延税款贷项 Deferred taxation credit .dV!d u
股本 Share capital 6m9Z5:xG
已归还投资 Investment returned 1<*-,f
利润分配-其他转入 Profit appropriation - other transfer in )u$A!+fo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b3ZPlLx6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4s~o
利润分配-提取储备基金 Profit appropriation - reserve fund J
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H5n"!!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?AEpg.9R-
利润分配-利润归还投资 Profit appropriation - return investment by profit <M=K!k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8m iIlB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +J2=\YO
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \*7Tj-#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 28-@Ga4
期初未分配利润 Retained earnings, beginning of the year 8r5j~Df
资本公积-股本溢价 Capital surplus - share premium B*{CcQ<5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #/aWGx_
资本公积-接受现金捐赠 Capital surplus - cash donation j$,`EBf`:<
资本公积-股权投资准备 Capital surplus - investment reserve 8p5u1 ;2
资本公积-拨款转入 Capital surplus - subsidiary 7Y-GbG.'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ky+TgR
资本公积-其他 Capital surplus - others +XsY*$O
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ut<_D8Tzx
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Gc>\L3u
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iVD9MHT4
盈余公积-储备基金 Surplus reserve - reserve fund &{>~|^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?D#Vh a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _M?: N:e
主营业务收入 Sales &{$\]sv
主营业务成本 Cost of sales pJqayzV
主营业务税金及附加 Sales tax 7w9) ^
营业费用 Operating expenses >o@WT kF]
管理费用 General and administrative expenses TR#5V@e.m
财务费用 Financial expenses )Aj~ xA
投资收益 Investment income "ey~w=B$M
其他业务收入 Other operating income %FwLFo^v
营业外收入 Non-operating income -" DI,o
补贴收入 Subsidy income ]p~XTZgW
其他业务支出 Other operating expenses `.n[G~*w~1
营业外支出 Non-operating expenses I)6)~[:'
所得税 Income tax T^"d%au
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