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 。 EC[2rROn\
s7j#Yg
现金 Cash in hand OsS5WY0H
银行存款 Cash in bank
r!Ujy .R
其他货币资金-外埠存款Other monetary assets - cash in other cities 8r"$o1!
其他货币资金-银行本票 Other monetary assets - cashier‘s check kMD:~V
其他货币资金-银行汇票 Other monetary assets - bank draft ,S"a ,}8
其他货币资金-信用卡 Other monetary assets - credit cards yEYlQ= [#
其他货币资金-信用证保证金 Other monetary assets - L/C deposit nNb Oq[
其他货币资金-存出投资款 Other monetary assets - cash for investment fq*.4s
#
短期投资-股票投资 Investments - Short term - stocks 5?-cP?|.9
短期投资-债券投资 Investments - Short term - bonds Z}#,E;
短期投资-基金投资 Investments - Short term - funds J:s^F
n
短期投资-其他投资 Investments - Short term - others w74)kIi
短期投资跌价准备 Provision for short-term investment A2Je*Gz
长期股权投资-股票投资 Long term equity investment - stocks Y@)iPK@z
长期股权投资-其他股权投资 Long term equity investment - others 3SbtN3
长期债券投资-债券投资 Long term securities investemnt - bonds /?<tjK' "H
长期债券投资-其他债权投资 Long term securities investment - others eq^<5
f
长期投资减值准备 Provision for long-term investment Z";~]]$!Y
应收票据 Notes receivable ,E&PIbDL1
应收股利 Dividends receivable Wi a%rm
应收利息 Interest receivable jKFypIZ4
应收帐款 Trade debtors 3yNILj
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8r7}6
预付帐款 Prepayment \
;.W;!*
应收补贴款 Allowance receivable 63hOK
其他应收款 Other debtors Mm7l!
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors C$MaJHkiF
其他流动资产 Other current assets 0bY}<x(;
物资采购 Purchase =,Yi" E
原材料 Raw materials u\~dsD2)q
包装物 Packing materials t__UqCq~h
低值易耗品 Low value consumbles PnB%vS
材料成本差异 Material cost difference CD$0Z
自制半成品 Self-manufactured goods 88 fH!6b
库存商品 Finished goods Jt4&%b-T
商品进销差价 Difference between purchase & sales of commodities j3j<01rq
委托加工物资 Consigned processiong material v7rEUS-
委托代销商品 Consignment-out LKtug>Me
受托代销商品 Consignment-in pk&kJ307
分期收款发出商品 Goods on instalment sales o*5<Cxg
存货跌价准备 Provision for obsolete stocks L<HJ!
待摊费用 Prepaid expenses D ff0$06Nq
待处理流动资产损益 Unsettled G/L on current assets -Y]ue*k{
待处理固定资产损益 Unsettled G/L on fixed assets Z i-)PK^
委托贷款-本金 Consignment loan - principle r:h\{DVf
委托贷款-利息 Consignment loan - interest :f^
=~#!
委托贷款-减值准备 Consignment loan - provision 6n
xX~k
固定资产-房屋建筑物 Fixed assets - Buildings HKA7|z9{
固定资产-机器设备 Fixed assets - Plant and machinery xO8-vmf2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures o(~QuHOp8>
固定资产-运输设备 Fixed assets - Automobiles /P<K)a4GM
累计折旧 Accumulated depreciation "9=F/o9
固定资产减值准备 Impairment of fixed assets *P4G}9B|9:
工程物资-专用材料 Project material - specific materials fmH"&>Loc
工程物资-专用设备 Project material - specific equipment \
A
gPkW
工程物资-预付大型设备款 Project material - prepaid for equipment Jv
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production U=_O*n?N-d
在建工程 Construction in progress J!?hajw7N
在建工程减值准备 Impairment of construction in progress MCN}pi
固定资产清理 Disposal of fixed assets $$E!u}
无形资产-专利权 Intangible assets - patent 7P}&<;5zD
无形资产-非专利技术 Intangible assets - industrial property and know-how 8v&4eU'S
无形资产-商标权 Intangible assets - trademark rights jYAD9v%
无形资产-土地使用权 Intangible assets - land use rights F?b5 !<5
无形资产-商誉 Intangible assets - goodwill N(<4nAE
无形资产减值准备 Impairment of intangible assets U
00}
jH
长期待摊费用 Deferred assets ]
Lg$p
未确认融资费用 Unrecognized finance fees NABwtx>
.
其他长期资产 Other long term assets fp^!?u
递延税款借项 Deferred assets debits cx?XJ)
应付票据 Notes payable YVy+1q[
应付帐款 Trade creditors /A3tY"Vn
预收帐款 Adanvances from customers JTu^p]os?
代销商品款 Consignment-in payables zZ3Ko3L%g_
其他应交款 Other payable to government 98u$5=Z'/
其他应付款 Other creditors VEAf,{)Q
应付股利 Proposed dividends _8$arjx=
待转资产价值 Donated assets r|rOI
Ao
预计负债 Accrued liabilities 02Z>#AE
应付短期债券 Short-term debentures payable P
]*,955*)
其他流动负债 Other current liabilities k@1\UL
o
预提费用 Accrued expenses Y`@:L'j
应付工资 Payroll payable -h&AO\*^W
应付福利费 Welfare payable s53Pw>f
短期借款-抵押借款 Bank loans - Short term - pledged 0)/L+P5
短期借款-信用借款 Bank loans - Short term - credit v]CH
L#
|
短期借款-担保借款 Bank loans - Short term - guaranteed 1`1U'ibhe
一年内到期长期借款 Long term loans due within one year c]]OV7;)>
一年内到期长期应付款 Long term payable due within one year 6 /8?:
长期借款 Bank loans - Long term t!MGSB~
应付债券-债券面值 Bond payable - Par value BLzlXhHn
应付债券-债券溢价 Bond payable - Excess .
IBy'
应付债券-债券折价 Bond payable - Discount D$|@:
mW
应付债券-应计利息 Bond payable - Accrued interest -3
.Sr|t
长期应付款 Long term payable e 5hq>K
专项应付款 Specific payable Bny3j~*U
其他长期负债 Other long term liabilities
BD6oN
]
应交税金-所得税 Tax payable - income tax octBt`\Of
应交税金-增值税 Tax payable - VAT s)HLFdis@
应交税金-营业税 Tax payable - business tax E"p;
应交税金-消费税 Tax payable - consumable tax RY=B>398:
应交税金-其他 Tax payable - others gkDyWZG B
递延税款贷项 Deferred taxation credit VfS&V*un
股本 Share capital Dh=?Hzw
已归还投资 Investment returned Zo}O,;(F5
利润分配-其他转入 Profit appropriation - other transfer in 29R_?HBH
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <-xI!o"}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |l)z^V!
利润分配-提取储备基金 Profit appropriation - reserve fund >BU"C+a8g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund E<u6 js,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3 ZO\Pu
利润分配-利润归还投资 Profit appropriation - return investment by profit ,tt]C~\u
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Wr.G9zq.+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve sTx23RJ9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z;? 32K
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E! '|FJ
期初未分配利润 Retained earnings, beginning of the year R
pUq#Y:a
资本公积-股本溢价 Capital surplus - share premium JQCQpn/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `9IG/
/
资本公积-接受现金捐赠 Capital surplus - cash donation xVOoYr>O
资本公积-股权投资准备 Capital surplus - investment reserve e nsou!l
资本公积-拨款转入 Capital surplus - subsidiary 7`113`1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |G^w2"D_Z
资本公积-其他 Capital surplus - others iYwzdW1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve EqW/Wxv7b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
DEj6 ky
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O,m0Xb2s]~
盈余公积-储备基金 Surplus reserve - reserve fund ~I
'1\1
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I_|@Fn[>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X?PcEAi;w
主营业务收入 Sales {9>LF
主营业务成本 Cost of sales cB,O"-
主营业务税金及附加 Sales tax D?yiK=:08`
营业费用 Operating expenses `_`\jd@
管理费用 General and administrative expenses Yyl(<,Yi
财务费用 Financial expenses oC"1{ybyl
投资收益 Investment income ~?l>QP|o
其他业务收入 Other operating income %ZT@&
营业外收入 Non-operating income s];jroW@u
补贴收入 Subsidy income =1qM`M
其他业务支出 Other operating expenses hzG+s#
营业外支出 Non-operating expenses ma__LWKM,
所得税 Income tax vwA d6Tm
!% ' dyj