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 。 Ai<
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现金 Cash in hand )x|;%.8FX7
银行存款 Cash in bank NS[eQ_rT
其他货币资金-外埠存款Other monetary assets - cash in other cities Af;Pl|Zh[
其他货币资金-银行本票 Other monetary assets - cashier‘s check R ZY=c
其他货币资金-银行汇票 Other monetary assets - bank draft J:m/s9r
其他货币资金-信用卡 Other monetary assets - credit cards ]nhh|q9r{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit &u.{]Yjx
其他货币资金-存出投资款 Other monetary assets - cash for investment &:&89<C'
短期投资-股票投资 Investments - Short term - stocks ST*h{:u&A
短期投资-债券投资 Investments - Short term - bonds N-M.O:p
短期投资-基金投资 Investments - Short term - funds kh
W.
短期投资-其他投资 Investments - Short term - others qH}8TC
短期投资跌价准备 Provision for short-term investment E5&Z={
长期股权投资-股票投资 Long term equity investment - stocks DXiA4ihr=
长期股权投资-其他股权投资 Long term equity investment - others <k:I2LF_
长期债券投资-债券投资 Long term securities investemnt - bonds DXLXGvcM
长期债券投资-其他债权投资 Long term securities investment - others N)X Tmh2v|
长期投资减值准备 Provision for long-term investment vA/SrX.
应收票据 Notes receivable Z+El(f x
应收股利 Dividends receivable G]'ah1W
应收利息 Interest receivable +`HMl;0m
应收帐款 Trade debtors n%&L&G
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Sa= tiOv
预付帐款 Prepayment ?F"o+]i+^
应收补贴款 Allowance receivable 4XN
\p
其他应收款 Other debtors )d2Z g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors }iUK`e
其他流动资产 Other current assets =?RI`}vw_H
物资采购 Purchase x0
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原材料 Raw materials mTE(JZt
包装物 Packing materials (;l@d|g
低值易耗品 Low value consumbles kTb$lLG\xk
材料成本差异 Material cost difference D\Ak-$kJ^
自制半成品 Self-manufactured goods GcVQz[E
库存商品 Finished goods o1.~g'!^
商品进销差价 Difference between purchase & sales of commodities =w$&
n%~
委托加工物资 Consigned processiong material <Vhd4c
委托代销商品 Consignment-out 75# 8P?i
受托代销商品 Consignment-in ;kgP:n
分期收款发出商品 Goods on instalment sales yLa@27T\A
存货跌价准备 Provision for obsolete stocks Unk/uk
待摊费用 Prepaid expenses X0.H(p#s
待处理流动资产损益 Unsettled G/L on current assets P@7>R7gS
待处理固定资产损益 Unsettled G/L on fixed assets TA[%e
MvA
委托贷款-本金 Consignment loan - principle @nktD.
委托贷款-利息 Consignment loan - interest o:d7IL
委托贷款-减值准备 Consignment loan - provision -r\jIO_
固定资产-房屋建筑物 Fixed assets - Buildings B.8B1MFm
固定资产-机器设备 Fixed assets - Plant and machinery `nPdZ.
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures jx}&%p X
固定资产-运输设备 Fixed assets - Automobiles ?v2_7x&
累计折旧 Accumulated depreciation gu
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固定资产减值准备 Impairment of fixed assets f;e#7_
工程物资-专用材料 Project material - specific materials h.\I
tK{)
工程物资-专用设备 Project material - specific equipment >]h{[kU %4
工程物资-预付大型设备款 Project material - prepaid for equipment %N8I'*u
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production P#O"{+`
在建工程 Construction in progress LqWiw24#
在建工程减值准备 Impairment of construction in progress ^j<v~GTx+
固定资产清理 Disposal of fixed assets KdEvu?
无形资产-专利权 Intangible assets - patent |bnd92fvks
无形资产-非专利技术 Intangible assets - industrial property and know-how 7[
m+r:y
无形资产-商标权 Intangible assets - trademark rights 8+'}`
无形资产-土地使用权 Intangible assets - land use rights h"`\
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无形资产-商誉 Intangible assets - goodwill dSGdK
$ XA
无形资产减值准备 Impairment of intangible assets |;gx;qp4cN
长期待摊费用 Deferred assets HWjJ.;k}a
未确认融资费用 Unrecognized finance fees %K Q1{"
其他长期资产 Other long term assets vpu#!(N
递延税款借项 Deferred assets debits _^<vp
应付票据 Notes payable aq?bI:>8
应付帐款 Trade creditors G@7^M}
预收帐款 Adanvances from customers KXPCkNIN!
代销商品款 Consignment-in payables 6r~9$IM
其他应交款 Other payable to government YgEd%Z%4
其他应付款 Other creditors b<u\THy#
应付股利 Proposed dividends ZdW+=;/#
待转资产价值 Donated assets 3qWrSziD
预计负债 Accrued liabilities .O-)m'
5
应付短期债券 Short-term debentures payable c~T{;
其他流动负债 Other current liabilities 6qZQ20h
预提费用 Accrued expenses ]j&m\'-s
应付工资 Payroll payable q`e0%^U
应付福利费 Welfare payable $xu2ZBK
短期借款-抵押借款 Bank loans - Short term - pledged 534pX7dg
短期借款-信用借款 Bank loans - Short term - credit UynGG@P@
短期借款-担保借款 Bank loans - Short term - guaranteed 01n!T2;yW}
一年内到期长期借款 Long term loans due within one year #aqnj+
一年内到期长期应付款 Long term payable due within one year @[^ 3yC#
长期借款 Bank loans - Long term `gl?y;xC
应付债券-债券面值 Bond payable - Par value HYl+xH'.j
应付债券-债券溢价 Bond payable - Excess AH,?B*zGj
应付债券-债券折价 Bond payable - Discount =]@Bc
7@
应付债券-应计利息 Bond payable - Accrued interest +k=*AQt^8
长期应付款 Long term payable i@/% E~ W
专项应付款 Specific payable D4$b
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其他长期负债 Other long term liabilities (u?s@/e:`/
应交税金-所得税 Tax payable - income tax KDN#CU
应交税金-增值税 Tax payable - VAT oIrc))j,$
应交税金-营业税 Tax payable - business tax &OU.BR>
应交税金-消费税 Tax payable - consumable tax sX?arI=_U
应交税金-其他 Tax payable - others LNL}R[1(
递延税款贷项 Deferred taxation credit Gb^63.}
股本 Share capital IR/S`HD_
已归还投资 Investment returned xbiprhdv
利润分配-其他转入 Profit appropriation - other transfer in &^ERaPynd
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
X0*+]tRg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H [+'>Id:
利润分配-提取储备基金 Profit appropriation - reserve fund 8i6iynR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }%KQrlbHJl
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [)`*k#.=
利润分配-利润归还投资 Profit appropriation - return investment by profit GVT 6cR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends frbd{o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZPf&4#|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R5sE
Q| E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 88u[s@
期初未分配利润 Retained earnings, beginning of the year $I5|rB/4?
资本公积-股本溢价 Capital surplus - share premium $Y/z+ea
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XzAXcxC6G
资本公积-接受现金捐赠 Capital surplus - cash donation @#wG)TA
资本公积-股权投资准备 Capital surplus - investment reserve ygTfQtN
资本公积-拨款转入 Capital surplus - subsidiary :/->m6C`0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0,0WdJAe
资本公积-其他 Capital surplus - others !5 S#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6~ET@"0uK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0o/;cBH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o=VZ7]
盈余公积-储备基金 Surplus reserve - reserve fund wgSFL6Ei
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7gtaI3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "4XjABJ4'
主营业务收入 Sales 5!Er;e
主营业务成本 Cost of sales nR%w5oe
主营业务税金及附加 Sales tax UHJro9
营业费用 Operating expenses qA}l[:F+#
管理费用 General and administrative expenses Xk:x=4u&
财务费用 Financial expenses a[t"J*0
投资收益 Investment income _WV13pnRu
其他业务收入 Other operating income %4VM"C4[
营业外收入 Non-operating income j\#)'>"
补贴收入 Subsidy income qPu?rU{2
其他业务支出 Other operating expenses %m|BXyf]_B
营业外支出 Non-operating expenses +) 9=bB
所得税 Income tax h<IAHCz;(
i{g~u<DH)Q