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 。 ped Yf{T
);H[lKy
现金 Cash in hand
kZ%W?#
银行存款 Cash in bank \;gt&*$-
其他货币资金-外埠存款Other monetary assets - cash in other cities *PU,Rc()6
其他货币资金-银行本票 Other monetary assets - cashier‘s check :exuTn
其他货币资金-银行汇票 Other monetary assets - bank draft Q@VnJ,
其他货币资金-信用卡 Other monetary assets - credit cards ^I?y\:.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Q}]kw}b
其他货币资金-存出投资款 Other monetary assets - cash for investment i]%"s_l
短期投资-股票投资 Investments - Short term - stocks
m]q!y3
短期投资-债券投资 Investments - Short term - bonds
d2yHfl]
3
短期投资-基金投资 Investments - Short term - funds w8I&:"^7<
短期投资-其他投资 Investments - Short term - others y
t:V+qdv
短期投资跌价准备 Provision for short-term investment n ]}2O4
j
长期股权投资-股票投资 Long term equity investment - stocks /+O8A}
长期股权投资-其他股权投资 Long term equity investment - others #q.G_-H4J@
长期债券投资-债券投资 Long term securities investemnt - bonds ?^4sE-C6
长期债券投资-其他债权投资 Long term securities investment - others [:@?,?V\N
长期投资减值准备 Provision for long-term investment pY#EXZ#
应收票据 Notes receivable "m;]6B."
应收股利 Dividends receivable R9G)
X]
应收利息 Interest receivable vaJXX
应收帐款 Trade debtors ;o459L>sW
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z>;+'>XXgx
预付帐款 Prepayment MPy][^s!
应收补贴款 Allowance receivable %ab)Gs
其他应收款 Other debtors _5 tqO5'
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors dU
^<7 K:S
其他流动资产 Other current assets g_c)Ts(
物资采购 Purchase 4,ynt&
原材料 Raw materials N4|q2Jvj6
包装物 Packing materials L#q9_-(#
低值易耗品 Low value consumbles 166c\QO
材料成本差异 Material cost difference $=xQ X
自制半成品 Self-manufactured goods bMOM`At>z
库存商品 Finished goods ]Ja8i%LjOG
商品进销差价 Difference between purchase & sales of commodities QF/u^|f
委托加工物资 Consigned processiong material (H%d]
委托代销商品 Consignment-out E?4@C"Na
受托代销商品 Consignment-in RTBBb:eX
分期收款发出商品 Goods on instalment sales MYSc*G
存货跌价准备 Provision for obsolete stocks 4{WV
待摊费用 Prepaid expenses @"Fp;Je\bN
待处理流动资产损益 Unsettled G/L on current assets E816YS='
待处理固定资产损益 Unsettled G/L on fixed assets gLMea:
委托贷款-本金 Consignment loan - principle *u;">H*BW
委托贷款-利息 Consignment loan - interest 1za'u_
委托贷款-减值准备 Consignment loan - provision -<JBKPtA
固定资产-房屋建筑物 Fixed assets - Buildings zQ %z"tQ
固定资产-机器设备 Fixed assets - Plant and machinery %g@3S!lK
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures \(U" _NPp
固定资产-运输设备 Fixed assets - Automobiles wW! r}I#
累计折旧 Accumulated depreciation bNpIC/#0K
固定资产减值准备 Impairment of fixed assets GKujDx+h
工程物资-专用材料 Project material - specific materials C2=iZ`Z>
T
工程物资-专用设备 Project material - specific equipment L[Yp\[#-q
工程物资-预付大型设备款 Project material - prepaid for equipment 3_*Xk.
.d
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production &DQ4=/Z
在建工程 Construction in progress K#f`_SCW
在建工程减值准备 Impairment of construction in progress j[J@tM#
固定资产清理 Disposal of fixed assets hi
D7tb=g~
无形资产-专利权 Intangible assets - patent UtBlP+bE?y
无形资产-非专利技术 Intangible assets - industrial property and know-how 3 [)s;e
无形资产-商标权 Intangible assets - trademark rights iVi3 :7*
无形资产-土地使用权 Intangible assets - land use rights !:O/|.+Vmf
无形资产-商誉 Intangible assets - goodwill
UQ.D!q
无形资产减值准备 Impairment of intangible assets &*]{"^
长期待摊费用 Deferred assets #+Yp^6zg
未确认融资费用 Unrecognized finance fees Xtu`5p_Qv
其他长期资产 Other long term assets x1V2|~;p|
递延税款借项 Deferred assets debits :{i$2\DH6
应付票据 Notes payable feI[M;7u
应付帐款 Trade creditors >6l ;/J
预收帐款 Adanvances from customers P`3s\8[Q
代销商品款 Consignment-in payables [[0bhmG)
其他应交款 Other payable to government %]
[$y7
其他应付款 Other creditors *&dW\fx
应付股利 Proposed dividends [bi3%yWh
待转资产价值 Donated assets ]O7.ss/2
预计负债 Accrued liabilities ;?L!1wklA
应付短期债券 Short-term debentures payable }L$Xb2^l
其他流动负债 Other current liabilities W93JY0Ls9|
预提费用 Accrued expenses q
5v?`c
应付工资 Payroll payable Rw/JPC"
应付福利费 Welfare payable [71#@^ye
短期借款-抵押借款 Bank loans - Short term - pledged kBiBXRt
短期借款-信用借款 Bank loans - Short term - credit |j~EV~AJ
短期借款-担保借款 Bank loans - Short term - guaranteed 0ve`
一年内到期长期借款 Long term loans due within one year !V]MLA`
一年内到期长期应付款 Long term payable due within one year yXTK(<'
长期借款 Bank loans - Long term 7moElh v
应付债券-债券面值 Bond payable - Par value ^?s~Fk_V
应付债券-债券溢价 Bond payable - Excess WE.$a t{*h
应付债券-债券折价 Bond payable - Discount % L >#
应付债券-应计利息 Bond payable - Accrued interest Od!F: <
长期应付款 Long term payable Y1fy2\<'
专项应付款 Specific payable Hw?2XDv j
其他长期负债 Other long term liabilities Cl t5
应交税金-所得税 Tax payable - income tax 4P
4 Fo1
应交税金-增值税 Tax payable - VAT 5qd_>UHp
应交税金-营业税 Tax payable - business tax .@i0U
应交税金-消费税 Tax payable - consumable tax z
_O,Y
应交税金-其他 Tax payable - others 7 7xq/c[)
递延税款贷项 Deferred taxation credit 'wz\tT ^
股本 Share capital =CjNtD2]
已归还投资 Investment returned 0;FqX*
利润分配-其他转入 Profit appropriation - other transfer in xBL$]>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rQcRjh+E
H
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 97(Xu=tX
利润分配-提取储备基金 Profit appropriation - reserve fund Q&Z4r9+Z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9|N"@0<B
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *^@#X-NG
利润分配-利润归还投资 Profit appropriation - return investment by profit 2JiAd*WK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends QY~<~<d+G
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v@fe-T&0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >~5lYD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares JO2ZS6k[
期初未分配利润 Retained earnings, beginning of the year =f4[=C$&`
资本公积-股本溢价 Capital surplus - share premium xb9Pc.A[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .~. ``a
资本公积-接受现金捐赠 Capital surplus - cash donation 4{;8:ax&w
资本公积-股权投资准备 Capital surplus - investment reserve $hjP}- oUX
资本公积-拨款转入 Capital surplus - subsidiary r zM Fof
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n5Nan
资本公积-其他 Capital surplus - others 8_a$kJJ2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~K~b`|1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *xE"8pN/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eVw\v#gd
盈余公积-储备基金 Surplus reserve - reserve fund 9Z,*h-o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [=F>#8=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hWD !
主营业务收入 Sales
3h9Sz8
主营业务成本 Cost of sales eyeNrk*2o
主营业务税金及附加 Sales tax YgE]d?_h
营业费用 Operating expenses bZNIxkc[Dh
管理费用 General and administrative expenses { OB-J\7Y
财务费用 Financial expenses qQfqlD<
投资收益 Investment income \{c,,th
其他业务收入 Other operating income =\~E n5
营业外收入 Non-operating income P%zH>K
补贴收入 Subsidy income :+~KPn>w5
其他业务支出 Other operating expenses 1~}m.ER
营业外支出 Non-operating expenses =X-^YG3x
所得税 Income tax B{7Kzwh;
D
JLi ZS