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 。 ^%:syg_RM[
Z$'483<
现金 Cash in hand !U2Wiks
银行存款 Cash in bank d].(x)|st
其他货币资金-外埠存款Other monetary assets - cash in other cities [8J/#!B
其他货币资金-银行本票 Other monetary assets - cashier‘s check VP<_~OLc
其他货币资金-银行汇票 Other monetary assets - bank draft /EpsJb`kj
其他货币资金-信用卡 Other monetary assets - credit cards (.DX</f/4
其他货币资金-信用证保证金 Other monetary assets - L/C deposit V9"?}cR/W;
其他货币资金-存出投资款 Other monetary assets - cash for investment 1*>lYd8_
短期投资-股票投资 Investments - Short term - stocks a.5^zq7#!
短期投资-债券投资 Investments - Short term - bonds
h'_@
短期投资-基金投资 Investments - Short term - funds a &89K
短期投资-其他投资 Investments - Short term - others XtV=Gr8"
短期投资跌价准备 Provision for short-term investment Dm.tYG
长期股权投资-股票投资 Long term equity investment - stocks 'n)]"G|
长期股权投资-其他股权投资 Long term equity investment - others 0R0j7\
{
长期债券投资-债券投资 Long term securities investemnt - bonds 34$qV{Y%y
长期债券投资-其他债权投资 Long term securities investment - others oNfNe^/T
长期投资减值准备 Provision for long-term investment @4Ox$M
应收票据 Notes receivable ]5=C3Y
应收股利 Dividends receivable =
+=k(*
应收利息 Interest receivable v^;%Fz_Dr
应收帐款 Trade debtors B[I
a8t
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h 'F\9t
预付帐款 Prepayment @]EJbiGv
应收补贴款 Allowance receivable '*PJ-=G
其他应收款 Other debtors aNW!Y':*
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 6tBh`nYB=
其他流动资产 Other current assets NzP5s&,C69
物资采购 Purchase nDhD"rc
原材料 Raw materials C6 XZZ
包装物 Packing materials ua^gG3n0
低值易耗品 Low value consumbles $ 4&
)
材料成本差异 Material cost difference kdX]Afyj
自制半成品 Self-manufactured goods QE.a2
}
库存商品 Finished goods m'Thm{Y,?n
商品进销差价 Difference between purchase & sales of commodities TZ]D6.mD
委托加工物资 Consigned processiong material @AgV7#
委托代销商品 Consignment-out A{!D7kwTz~
受托代销商品 Consignment-in 3%JPJuNVw
分期收款发出商品 Goods on instalment sales X R =^zp?
存货跌价准备 Provision for obsolete stocks
Psf'#4g
待摊费用 Prepaid expenses z}" Xt=G?
待处理流动资产损益 Unsettled G/L on current assets 6S~lgH:
待处理固定资产损益 Unsettled G/L on fixed assets BpGK`0H
委托贷款-本金 Consignment loan - principle qOV6Kh)
委托贷款-利息 Consignment loan - interest $
+`
委托贷款-减值准备 Consignment loan - provision ;LBq!
固定资产-房屋建筑物 Fixed assets - Buildings Ny.s
u?E
固定资产-机器设备 Fixed assets - Plant and machinery nEZoF
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures q0oNR
Avn"
固定资产-运输设备 Fixed assets - Automobiles W* XG9
累计折旧 Accumulated depreciation M]+FTz
固定资产减值准备 Impairment of fixed assets <oE(I)r4,
工程物资-专用材料 Project material - specific materials Iaq7<$XU
工程物资-专用设备 Project material - specific equipment
+{$NN
工程物资-预付大型设备款 Project material - prepaid for equipment @"6dq;"
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .[Z<r>
在建工程 Construction in progress \eD{bD
在建工程减值准备 Impairment of construction in progress d
rJ<&1O
固定资产清理 Disposal of fixed assets =]OG5b_-Y
无形资产-专利权 Intangible assets - patent 2xchjU-
无形资产-非专利技术 Intangible assets - industrial property and know-how >l\?K8jL9
无形资产-商标权 Intangible assets - trademark rights } #[MV+D
无形资产-土地使用权 Intangible assets - land use rights H!D?;X
无形资产-商誉 Intangible assets - goodwill eQ}o;vJ
N
无形资产减值准备 Impairment of intangible assets A&$oiLc
长期待摊费用 Deferred assets tr]=q9
未确认融资费用 Unrecognized finance fees .H,wdzg)
其他长期资产 Other long term assets QsaaA
MGY
递延税款借项 Deferred assets debits
+,xl_,Z6
应付票据 Notes payable Z|FWQ8gZ4m
应付帐款 Trade creditors 6S;-fj
预收帐款 Adanvances from customers Vp;^_,
代销商品款 Consignment-in payables USKa6<:{W
其他应交款 Other payable to government ;_yp@.,\T
其他应付款 Other creditors PKT/U^2X]
应付股利 Proposed dividends %n3lm(-0U
待转资产价值 Donated assets \X=?+|
9
预计负债 Accrued liabilities F+Qp
mVU
应付短期债券 Short-term debentures payable m)A~1+M$)L
其他流动负债 Other current liabilities PXZZPW/
预提费用 Accrued expenses qL6Rs
应付工资 Payroll payable ?(cbZ#( o
应付福利费 Welfare payable DQ{Yr>J
短期借款-抵押借款 Bank loans - Short term - pledged :E ISms
短期借款-信用借款 Bank loans - Short term - credit %|l^oC+E
短期借款-担保借款 Bank loans - Short term - guaranteed \\F@_nB,b
一年内到期长期借款 Long term loans due within one year 3H0~?z_
一年内到期长期应付款 Long term payable due within one year je^!W?U4<
长期借款 Bank loans - Long term !N4?>[E
应付债券-债券面值 Bond payable - Par value PKoB~wLH
应付债券-债券溢价 Bond payable - Excess R"S,&
应付债券-债券折价 Bond payable - Discount aj1o
应付债券-应计利息 Bond payable - Accrued interest Z7<N<
长期应付款 Long term payable &ACM:&Ob
专项应付款 Specific payable v2>.+Eh#
其他长期负债 Other long term liabilities Z:l.{
3J$
应交税金-所得税 Tax payable - income tax /( /)nYAjk
应交税金-增值税 Tax payable - VAT T@[(FVA N
应交税金-营业税 Tax payable - business tax 2=3pV!)4}
应交税金-消费税 Tax payable - consumable tax F d:A^]
应交税金-其他 Tax payable - others -r9G5Z
!|n
递延税款贷项 Deferred taxation credit J?\z{ ;qa
股本 Share capital E\5cb[Y
已归还投资 Investment returned WXqrx*?*+
利润分配-其他转入 Profit appropriation - other transfer in S7cxEOfAu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2;@#i*\Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gDP\u<2!
利润分配-提取储备基金 Profit appropriation - reserve fund S!0ocS
!t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund U*G9 fpVy
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <lHelX=/
利润分配-利润归还投资 Profit appropriation - return investment by profit FcnSO
0G%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends n3, ?klK
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A^PCI*SN[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gl/n*s#r_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YYrXLt:
期初未分配利润 Retained earnings, beginning of the year xP<cF
资本公积-股本溢价 Capital surplus - share premium f
n9[Li
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .6Swc?
资本公积-接受现金捐赠 Capital surplus - cash donation \Uun2.K
资本公积-股权投资准备 Capital surplus - investment reserve <(Ub(
资本公积-拨款转入 Capital surplus - subsidiary ,
nqG*
o
资本公积-外币资本折算差额 Capital surplus - foreign currency translation a}3sG_(Y
资本公积-其他 Capital surplus - others )NeI]p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [TiOh'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %k8} IBL
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (\
`knsE!
盈余公积-储备基金 Surplus reserve - reserve fund >|jSd2_p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -(FVTWi0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |I7-7d-;/
主营业务收入 Sales vpOn0([hS
主营业务成本 Cost of sales c yq]-B
主营业务税金及附加 Sales tax L1"y5HJ
营业费用 Operating expenses JV|GEn\@N
管理费用 General and administrative expenses .@#i
财务费用 Financial expenses L^: +8g
投资收益 Investment income Ic4>kKh
其他业务收入 Other operating income yZ t}Jnv
营业外收入 Non-operating income ,5" vzGLJ
补贴收入 Subsidy income ?pdvFM
其他业务支出 Other operating expenses unqX<6hu
营业外支出 Non-operating expenses S_cba(0-|\
所得税 Income tax
KQ<pQkhv
[xT2c.2__J