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 。 G j^J pG
XL
e8]y=
现金 Cash in hand *5'U3py
银行存款 Cash in bank EY=`/~|c
其他货币资金-外埠存款Other monetary assets - cash in other cities spIkXEK
其他货币资金-银行本票 Other monetary assets - cashier‘s check a[;TUc^I1F
其他货币资金-银行汇票 Other monetary assets - bank draft >CtT_yhx
其他货币资金-信用卡 Other monetary assets - credit cards jU\vg;nr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ^sz4-+>
其他货币资金-存出投资款 Other monetary assets - cash for investment #p@8m_g
短期投资-股票投资 Investments - Short term - stocks |F_Z
短期投资-债券投资 Investments - Short term - bonds UX3
]cr
短期投资-基金投资 Investments - Short term - funds v0762w
短期投资-其他投资 Investments - Short term - others /XtpGk_1)
短期投资跌价准备 Provision for short-term investment PMER~}^
长期股权投资-股票投资 Long term equity investment - stocks Ve,h]/G
长期股权投资-其他股权投资 Long term equity investment - others >\=~2>FCD
长期债券投资-债券投资 Long term securities investemnt - bonds ck-ab0n
长期债券投资-其他债权投资 Long term securities investment - others Ml`tDt|;
长期投资减值准备 Provision for long-term investment jiS|ara"
应收票据 Notes receivable FV>j
!>Y
应收股利 Dividends receivable oxkA+}^j8M
应收利息 Interest receivable : tKa1vL
应收帐款 Trade debtors sH
C4iMIw
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors i[obQx S94
预付帐款 Prepayment T~B'- >O
应收补贴款 Allowance receivable v0EF?$Wo
其他应收款 Other debtors l
AF/O5b
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors )NG{iD{_]
其他流动资产 Other current assets P|m
V((/m4
物资采购 Purchase wfr+-
原材料 Raw materials 3QlV,)}
包装物 Packing materials Sn 3@+9J
低值易耗品 Low value consumbles Q
"UWh~
材料成本差异 Material cost difference So &c\Ff
自制半成品 Self-manufactured goods 2,.%]U
库存商品 Finished goods e!cZW.B=`f
商品进销差价 Difference between purchase & sales of commodities |BrD:+
委托加工物资 Consigned processiong material a xT-
委托代销商品 Consignment-out ub^v,S8O
受托代销商品 Consignment-in HF@K$RPK
分期收款发出商品 Goods on instalment sales #$trC)? ~q
存货跌价准备 Provision for obsolete stocks )U4h?J
待摊费用 Prepaid expenses Ta;'f7Oz
待处理流动资产损益 Unsettled G/L on current assets b"x[+&%i
待处理固定资产损益 Unsettled G/L on fixed assets VT.BHZ
委托贷款-本金 Consignment loan - principle UO%VuC5B
委托贷款-利息 Consignment loan - interest !Gwf"-TQ
委托贷款-减值准备 Consignment loan - provision Fa]fSqy@;
固定资产-房屋建筑物 Fixed assets - Buildings ;DWtCtD
固定资产-机器设备 Fixed assets - Plant and machinery 7bBOV(/s
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures GtZkzVqLd
固定资产-运输设备 Fixed assets - Automobiles BzFD_A>j;_
累计折旧 Accumulated depreciation yl63VX8w}
固定资产减值准备 Impairment of fixed assets ('1k%`R%
工程物资-专用材料 Project material - specific materials /0 |niiI
工程物资-专用设备 Project material - specific equipment ppcuMcR{
工程物资-预付大型设备款 Project material - prepaid for equipment `? ayc/TK
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Y XC?q
在建工程 Construction in progress
Jz(!eTVs
在建工程减值准备 Impairment of construction in progress @)0-oa,u+
固定资产清理 Disposal of fixed assets iy&*5U
无形资产-专利权 Intangible assets - patent rSTc4m1R
无形资产-非专利技术 Intangible assets - industrial property and know-how ). +!/x
无形资产-商标权 Intangible assets - trademark rights bJ8~/d]+
无形资产-土地使用权 Intangible assets - land use rights Z,~"`9>Ss
无形资产-商誉 Intangible assets - goodwill Y,1s
Ng
无形资产减值准备 Impairment of intangible assets *h ~Y=#`8*
长期待摊费用 Deferred assets j!c[$;
未确认融资费用 Unrecognized finance fees RfPRCIo
其他长期资产 Other long term assets XxT7YCi
递延税款借项 Deferred assets debits TF %8pIg>Z
应付票据 Notes payable k
&\YfE3*
应付帐款 Trade creditors gR `:)>
预收帐款 Adanvances from customers i*16kdI.
代销商品款 Consignment-in payables 5gpqN)|)[
其他应交款 Other payable to government -BWkPq!
其他应付款 Other creditors W!a~ #R/r-
应付股利 Proposed dividends 9T*%CI
待转资产价值 Donated assets ;d17xu?ks
预计负债 Accrued liabilities )3i}(h0
应付短期债券 Short-term debentures payable 5H_%inWM
其他流动负债 Other current liabilities 2i);2>HLG
预提费用 Accrued expenses =m@5$
应付工资 Payroll payable X8T7(w<0%f
应付福利费 Welfare payable , WF)GS|7V
短期借款-抵押借款 Bank loans - Short term - pledged iR-MuDM
短期借款-信用借款 Bank loans - Short term - credit @a.Y9;O
短期借款-担保借款 Bank loans - Short term - guaranteed \!8`kC
一年内到期长期借款 Long term loans due within one year @Yua%n6]#D
一年内到期长期应付款 Long term payable due within one year gIA{6,A
长期借款 Bank loans - Long term 0`X%&
应付债券-债券面值 Bond payable - Par value ],r?]>
应付债券-债券溢价 Bond payable - Excess bTzVmqGY
应付债券-债券折价 Bond payable - Discount ^
K8JE,
应付债券-应计利息 Bond payable - Accrued interest |=.z0{A7H
长期应付款 Long term payable SfE^'G\
专项应付款 Specific payable 9E{Bn#
其他长期负债 Other long term liabilities \mZ\1wzn'{
应交税金-所得税 Tax payable - income tax p9<OXeY
应交税金-增值税 Tax payable - VAT W%]sI n
应交税金-营业税 Tax payable - business tax fTi,S)F'
应交税金-消费税 Tax payable - consumable tax JL1%XQ
i
应交税金-其他 Tax payable - others YBgHX [q
递延税款贷项 Deferred taxation credit NEQcEUd?
股本 Share capital dG{`Jk
已归还投资 Investment returned H
3 _7a 9
利润分配-其他转入 Profit appropriation - other transfer in (sw1HR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :)nn/[>fC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .kM74X=S
利润分配-提取储备基金 Profit appropriation - reserve fund fSp(}'m2L
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l79jd%/m
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P[{w23`4
利润分配-利润归还投资 Profit appropriation - return investment by profit ^o't&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
P9J3Ii!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v>Il#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y_`D5c:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d"78w-S
期初未分配利润 Retained earnings, beginning of the year N$ZThZqqv
资本公积-股本溢价 Capital surplus - share premium 3nBbPP_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xJ9_#$ngeM
资本公积-接受现金捐赠 Capital surplus - cash donation )61CrQiY
资本公积-股权投资准备 Capital surplus - investment reserve X|L8s$>
资本公积-拨款转入 Capital surplus - subsidiary wxZnuCO%H8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yy?|q0
资本公积-其他 Capital surplus - others >p!d(J?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sZ-]yr\E"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =ox#qg.5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $JmL)r
盈余公积-储备基金 Surplus reserve - reserve fund mM~!68lR
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *Kt7"J
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 32:,g4!~6
主营业务收入 Sales S6H=(l58
主营业务成本 Cost of sales !?tWWU%P)
主营业务税金及附加 Sales tax |aN0|O2
营业费用 Operating expenses vnz.81OR
管理费用 General and administrative expenses lg;Y}?P
财务费用 Financial expenses
Xvs{2
投资收益 Investment income l3}n.ODA
其他业务收入 Other operating income
4:cbasy
营业外收入 Non-operating income L4sN)EI
补贴收入 Subsidy income ;-=y}DK
其他业务支出 Other operating expenses 0[D5]mcv
营业外支出 Non-operating expenses lf|e8kU\f
所得税 Income tax FStE/2?
nx=#QLi