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 。 gQk#l\w_
vElL.<..
现金 Cash in hand u{{xnyl?
银行存款 Cash in bank N`|Ab(.
其他货币资金-外埠存款Other monetary assets - cash in other cities xJH9qc ME
其他货币资金-银行本票 Other monetary assets - cashier‘s check F)<G]i8n~
其他货币资金-银行汇票 Other monetary assets - bank draft mb*h73{{
其他货币资金-信用卡 Other monetary assets - credit cards Y9co?!J 5M
其他货币资金-信用证保证金 Other monetary assets - L/C deposit RwE*0 T
其他货币资金-存出投资款 Other monetary assets - cash for investment EB3
o8
短期投资-股票投资 Investments - Short term - stocks I$6
f.W
短期投资-债券投资 Investments - Short term - bonds (HV~ '5D
短期投资-基金投资 Investments - Short term - funds Oz9Mqcx
短期投资-其他投资 Investments - Short term - others M\.T 0M_
短期投资跌价准备 Provision for short-term investment HBga'xJ
长期股权投资-股票投资 Long term equity investment - stocks nGJIjo_I
长期股权投资-其他股权投资 Long term equity investment - others +O!M>
长期债券投资-债券投资 Long term securities investemnt - bonds g`5`KU|
长期债券投资-其他债权投资 Long term securities investment - others <cfH'~
长期投资减值准备 Provision for long-term investment Dxa)7d
A|
应收票据 Notes receivable EBL,E:_)
应收股利 Dividends receivable <{z3p:\
应收利息 Interest receivable d`],l\oC
应收帐款 Trade debtors '__3[D
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors kO`3ENN
预付帐款 Prepayment 4M<JfD
应收补贴款 Allowance receivable ]x(2}h^S
其他应收款 Other debtors m9<[bEO<$
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Ag-?6v
其他流动资产 Other current assets @tv];t
物资采购 Purchase + x;ML
原材料 Raw materials tU2t oV
包装物 Packing materials b
mq XP
低值易耗品 Low value consumbles 6`5
@E\"E
材料成本差异 Material cost difference xP/1@6]_Je
自制半成品 Self-manufactured goods kx:lk+Tx
库存商品 Finished goods I9G*iu=U
商品进销差价 Difference between purchase & sales of commodities Xx<&6
4W
委托加工物资 Consigned processiong material a^}P_hg}-
委托代销商品 Consignment-out Sp$x%p0
受托代销商品 Consignment-in (h>X:!
分期收款发出商品 Goods on instalment sales @Jn:!8U0
存货跌价准备 Provision for obsolete stocks ^(m6g &$(
待摊费用 Prepaid expenses
3ws(uF9$
待处理流动资产损益 Unsettled G/L on current assets D15u1A
待处理固定资产损益 Unsettled G/L on fixed assets T#_n-b>
委托贷款-本金 Consignment loan - principle io33+/
委托贷款-利息 Consignment loan - interest U#]eN[
委托贷款-减值准备 Consignment loan - provision IweK!,:>dN
固定资产-房屋建筑物 Fixed assets - Buildings {LJ6't 8y:
固定资产-机器设备 Fixed assets - Plant and machinery W0T
i ^@
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures _Il9s#NA%
固定资产-运输设备 Fixed assets - Automobiles -S3+
h$Y8
累计折旧 Accumulated depreciation <%#y
^_
固定资产减值准备 Impairment of fixed assets [.Wt,zrE
工程物资-专用材料 Project material - specific materials A"3&EuvU
工程物资-专用设备 Project material - specific equipment eP)YJe 3
工程物资-预付大型设备款 Project material - prepaid for equipment I7z]%Z
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ,t&-`U]AX
在建工程 Construction in progress ^Er`{|o6u
在建工程减值准备 Impairment of construction in progress 1 l*(8!_
固定资产清理 Disposal of fixed assets tfKeo|DM"
无形资产-专利权 Intangible assets - patent |tJ%:`DGw
无形资产-非专利技术 Intangible assets - industrial property and know-how MbF e1U]B
无形资产-商标权 Intangible assets - trademark rights <C96]}/ ?
无形资产-土地使用权 Intangible assets - land use rights ]GRq
无形资产-商誉 Intangible assets - goodwill ._8cJf.ae
无形资产减值准备 Impairment of intangible assets ;pyJ O_R[
长期待摊费用 Deferred assets |{LaZXU &
未确认融资费用 Unrecognized finance fees &?Z)V-1H
其他长期资产 Other long term assets NlEWm8u
递延税款借项 Deferred assets debits GV@E<dg$R
应付票据 Notes payable `8.32@rUB.
应付帐款 Trade creditors .&} 4
预收帐款 Adanvances from customers iai4$Y(%
代销商品款 Consignment-in payables
Vh2/Ls5
其他应交款 Other payable to government ?uX6X'-
其他应付款 Other creditors sPTUGx
'
应付股利 Proposed dividends ?_j6})2zY
待转资产价值 Donated assets IS4K$Ac.
预计负债 Accrued liabilities m"7 R
4O
应付短期债券 Short-term debentures payable "XsY~
其他流动负债 Other current liabilities H1j6.i}q
预提费用 Accrued expenses }
=m?gF%3
应付工资 Payroll payable nzJi)A./
应付福利费 Welfare payable 4NR5?s
短期借款-抵押借款 Bank loans - Short term - pledged ^W[`##,{Od
短期借款-信用借款 Bank loans - Short term - credit q[+:t
短期借款-担保借款 Bank loans - Short term - guaranteed I_I;.Ik
一年内到期长期借款 Long term loans due within one year :h^UC~[h 3
一年内到期长期应付款 Long term payable due within one year .'mC3E+$
长期借款 Bank loans - Long term -xgmc-LGo
应付债券-债券面值 Bond payable - Par value +
siNU#!
应付债券-债券溢价 Bond payable - Excess }ZV
v
应付债券-债券折价 Bond payable - Discount V//q$/&8(
应付债券-应计利息 Bond payable - Accrued interest skx=w<YO6]
长期应付款 Long term payable -XIvj'u
专项应付款 Specific payable m:Cx~
其他长期负债 Other long term liabilities yx;R#8;b.
应交税金-所得税 Tax payable - income tax 54cgX)E[x
应交税金-增值税 Tax payable - VAT {ZEXlNPww
应交税金-营业税 Tax payable - business tax 2LH;d`H[0
应交税金-消费税 Tax payable - consumable tax &Wz:-G7<n
应交税金-其他 Tax payable - others $<%
nt
递延税款贷项 Deferred taxation credit Bo
\v-97
股本 Share capital U105u.#7
已归还投资 Investment returned J*&=J6
利润分配-其他转入 Profit appropriation - other transfer in OSi9J.
]O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E^W*'D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '<D}5u72
利润分配-提取储备基金 Profit appropriation - reserve fund n]c,0N
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %vYlu%c<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f>[;|r@K
利润分配-利润归还投资 Profit appropriation - return investment by profit J3S+| x h~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &:f'{>3
z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t\d;}@bl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s:F+bG}|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PlRs-% d
期初未分配利润 Retained earnings, beginning of the year Prx s2 i 8
资本公积-股本溢价 Capital surplus - share premium A2_3zrE
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S,v >*AF
资本公积-接受现金捐赠 Capital surplus - cash donation Y8'_5?+ 0
资本公积-股权投资准备 Capital surplus - investment reserve 3v+}YT{>b
资本公积-拨款转入 Capital surplus - subsidiary "hY^[@7 W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !rGI),
资本公积-其他 Capital surplus - others @@mW+16
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?ML<o>OKg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve vm}.gQ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~0GX~{;r
盈余公积-储备基金 Surplus reserve - reserve fund ,,wx197XeD
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?Cfp=85ea!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >Mw =}g@P
主营业务收入 Sales f|1FqL+T]
主营业务成本 Cost of sales BW=6gZ_
主营业务税金及附加 Sales tax Jiylrf`o
营业费用 Operating expenses Z*"t]L
管理费用 General and administrative expenses 0MGK3o)
财务费用 Financial expenses EoWzHa
投资收益 Investment income Eakjsk
其他业务收入 Other operating income luog_;{h+
营业外收入 Non-operating income Cs=i9.-A
补贴收入 Subsidy income N ] /d
其他业务支出 Other operating expenses }mZ*f y0t
营业外支出 Non-operating expenses xi=uXxl
所得税 Income tax Yx c >+mx
y+R$pzX