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 。 8?B!2
"b~+;<}Q
现金 Cash in hand 6##_%PO<m
银行存款 Cash in bank #X+JHl
其他货币资金-外埠存款Other monetary assets - cash in other cities 60^`JVGWH
其他货币资金-银行本票 Other monetary assets - cashier‘s check */5d>04
其他货币资金-银行汇票 Other monetary assets - bank draft
Di,^%
其他货币资金-信用卡 Other monetary assets - credit cards GLH0 ]
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 5 9
T8r
其他货币资金-存出投资款 Other monetary assets - cash for investment y;m|
短期投资-股票投资 Investments - Short term - stocks H*
?t^
短期投资-债券投资 Investments - Short term - bonds @(EAq<5{
短期投资-基金投资 Investments - Short term - funds a Yg6H2Un
短期投资-其他投资 Investments - Short term - others y>8sZuH0
短期投资跌价准备 Provision for short-term investment 9R!atPz9
长期股权投资-股票投资 Long term equity investment - stocks
o)M}!MT
长期股权投资-其他股权投资 Long term equity investment - others ]\-A;}\e
长期债券投资-债券投资 Long term securities investemnt - bonds W 8<&gh
+
长期债券投资-其他债权投资 Long term securities investment - others t5^{D>S1
长期投资减值准备 Provision for long-term investment T=
8 0,
应收票据 Notes receivable X~bX5b[P
应收股利 Dividends receivable RN1y^`
应收利息 Interest receivable W<h)HhyG
应收帐款 Trade debtors 5ORo3T%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors h]5(].
预付帐款 Prepayment g.k"]lP
应收补贴款 Allowance receivable 2"v6
>b%
其他应收款 Other debtors j.[.1G*("
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors @W.S6;GA\
其他流动资产 Other current assets M5LfRBO
物资采购 Purchase c`)\Pb/O
原材料 Raw materials h},IF
包装物 Packing materials dohA0
低值易耗品 Low value consumbles u4cnE"
材料成本差异 Material cost difference >%_ \;svZG
自制半成品 Self-manufactured goods A7{\</Z
库存商品 Finished goods R3f89
商品进销差价 Difference between purchase & sales of commodities B&M%I:i
委托加工物资 Consigned processiong material 1 &jc/*Z"
委托代销商品 Consignment-out +uF>2b6'
受托代销商品 Consignment-in ,C\i^>=
分期收款发出商品 Goods on instalment sales (!u~
CZ;
存货跌价准备 Provision for obsolete stocks
^'MT0j
待摊费用 Prepaid expenses olB.*#gA
待处理流动资产损益 Unsettled G/L on current assets +%z>H"J.
待处理固定资产损益 Unsettled G/L on fixed assets kM l+yli3c
委托贷款-本金 Consignment loan - principle tn\yI!a
委托贷款-利息 Consignment loan - interest Pjf"CW+A
委托贷款-减值准备 Consignment loan - provision G6Axs1a
固定资产-房屋建筑物 Fixed assets - Buildings |u% )gk
固定资产-机器设备 Fixed assets - Plant and machinery *gb*LhgO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures b<[Or^X
]
固定资产-运输设备 Fixed assets - Automobiles 88O8wJN
累计折旧 Accumulated depreciation ](]i 'fE>
固定资产减值准备 Impairment of fixed assets y%$AhRk*U
工程物资-专用材料 Project material - specific materials 4&lv6`G `
工程物资-专用设备 Project material - specific equipment gT{Q#C2Baw
工程物资-预付大型设备款 Project material - prepaid for equipment oN~&_*FE
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /|m2WxK)
在建工程 Construction in progress 4HXo >0
在建工程减值准备 Impairment of construction in progress :1Xz4wkWS*
固定资产清理 Disposal of fixed assets ='r!g
无形资产-专利权 Intangible assets - patent JAnZdfRt
无形资产-非专利技术 Intangible assets - industrial property and know-how :wyno#8`-
无形资产-商标权 Intangible assets - trademark rights bn&TF3b
无形资产-土地使用权 Intangible assets - land use rights #<"~~2?
无形资产-商誉 Intangible assets - goodwill |fJ};RLI"
无形资产减值准备 Impairment of intangible assets h|9L5
长期待摊费用 Deferred assets dh\'<|\K
未确认融资费用 Unrecognized finance fees fSj5ZsO
其他长期资产 Other long term assets Pl06:g2I
递延税款借项 Deferred assets debits lN
4oW3QT
应付票据 Notes payable e`_
LEv
应付帐款 Trade creditors GT.,
预收帐款 Adanvances from customers !x=~g"d<&
代销商品款 Consignment-in payables z]y.W`i
其他应交款 Other payable to government
K=Z|/Kkh
其他应付款 Other creditors `:fZ)$sY
应付股利 Proposed dividends LzKj=5'Y
待转资产价值 Donated assets ./Zk`-OBT
预计负债 Accrued liabilities LKB$,pR~1l
应付短期债券 Short-term debentures payable CJx|?yK2
其他流动负债 Other current liabilities Xf]d. :
预提费用 Accrued expenses 9MJG;+B~
应付工资 Payroll payable zV37$Hb
应付福利费 Welfare payable CI0C1/:@
短期借款-抵押借款 Bank loans - Short term - pledged @+2=g WH
短期借款-信用借款 Bank loans - Short term - credit r.&Vw|*>
短期借款-担保借款 Bank loans - Short term - guaranteed BsDn5\q
一年内到期长期借款 Long term loans due within one year a$OE0zn`
一年内到期长期应付款 Long term payable due within one year Hyl%mJ
长期借款 Bank loans - Long term ',@3>T**
应付债券-债券面值 Bond payable - Par value ^98~U\ar
应付债券-债券溢价 Bond payable - Excess /& {A!.;
应付债券-债券折价 Bond payable - Discount K#d`Hyx
应付债券-应计利息 Bond payable - Accrued interest 7M~K,E(7~
长期应付款 Long term payable ,AFu C<
专项应付款 Specific payable s?}e^/"v
其他长期负债 Other long term liabilities (NU
NHxi5B
应交税金-所得税 Tax payable - income tax R4cM%l_#W
应交税金-增值税 Tax payable - VAT c
( C%Hld
应交税金-营业税 Tax payable - business tax =z69e%.
应交税金-消费税 Tax payable - consumable tax {$
JYw{a
应交税金-其他 Tax payable - others 5r|,CQ7o
递延税款贷项 Deferred taxation credit B%b4v
股本 Share capital
Cctu|
^V
已归还投资 Investment returned s Y Qk
利润分配-其他转入 Profit appropriation - other transfer in YnAm{YyI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J/aC}}5D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8qT
ys8
利润分配-提取储备基金 Profit appropriation - reserve fund %s|Ely)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \'D0'\:vz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5L%'@`mX
利润分配-利润归还投资 Profit appropriation - return investment by profit HyZqUbHa
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zu{P#~21
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J=I:CD%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >*_$]E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,m:.-iy?
期初未分配利润 Retained earnings, beginning of the year -;m0R
资本公积-股本溢价 Capital surplus - share premium 1};Stai'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kJsN|=
资本公积-接受现金捐赠 Capital surplus - cash donation ;:g@zAV
资本公积-股权投资准备 Capital surplus - investment reserve I
d .nu/
资本公积-拨款转入 Capital surplus - subsidiary zKJ#`O
hT
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]Ie 0S~
资本公积-其他 Capital surplus - others Be2DN5)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ckuh:
bs
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6j]0R*B7`Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u cW-I;"
盈余公积-储备基金 Surplus reserve - reserve fund [!#L6&:a8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6iE<T&$3P
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Hk.TM2{w
主营业务收入 Sales /]Md~=yNp
主营业务成本 Cost of sales 97C]+2R%^
主营业务税金及附加 Sales tax { @{']Y
营业费用 Operating expenses y
I
管理费用 General and administrative expenses :>f )g
财务费用 Financial expenses {qJ1ko)$
投资收益 Investment income 37.S\gO]
其他业务收入 Other operating income 9-a0 :bP
营业外收入 Non-operating income oQVgyj.
补贴收入 Subsidy income WO>nIo5Y
其他业务支出 Other operating expenses ,j_i?Ff
营业外支出 Non-operating expenses CXMLt
所得税 Income tax ^%{7}g&$u
}!.(n=idZ