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 。 sa%2,e'
m:77pE&o
现金 Cash in hand 2}P<}-?6
银行存款 Cash in bank $=8?@My<
其他货币资金-外埠存款Other monetary assets - cash in other cities |BD]K0
其他货币资金-银行本票 Other monetary assets - cashier‘s check gt3;Xi
其他货币资金-银行汇票 Other monetary assets - bank draft vb{+yEa
其他货币资金-信用卡 Other monetary assets - credit cards .7-Yu1{2
其他货币资金-信用证保证金 Other monetary assets - L/C deposit i"uAT$x e
其他货币资金-存出投资款 Other monetary assets - cash for investment pU`4bT(w%
短期投资-股票投资 Investments - Short term - stocks 28L3"c
短期投资-债券投资 Investments - Short term - bonds 3IqYp K(s
短期投资-基金投资 Investments - Short term - funds $wa )e
短期投资-其他投资 Investments - Short term - others pPcn
F`A
短期投资跌价准备 Provision for short-term investment RltG/ZI
长期股权投资-股票投资 Long term equity investment - stocks ]9?_m@Ihx
长期股权投资-其他股权投资 Long term equity investment - others jV^Dj
长期债券投资-债券投资 Long term securities investemnt - bonds + >N/q(l
长期债券投资-其他债权投资 Long term securities investment - others ^Bihm] Aq
长期投资减值准备 Provision for long-term investment |9)Q =(
应收票据 Notes receivable ,4ftQJ
应收股利 Dividends receivable ;|v6^2H"
应收利息 Interest receivable
W! FmC$Kc
应收帐款 Trade debtors XJ;kyEx3=O
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ruM16*S{=
预付帐款 Prepayment sa8Sy& X"
应收补贴款 Allowance receivable ?U]/4]
其他应收款 Other debtors Do
}mCv
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors WY%LeC!t
其他流动资产 Other current assets d;KrV=%30s
物资采购 Purchase rt5UT~
原材料 Raw materials 5B{O!SNd
包装物 Packing materials 6N
>ksqo8%
低值易耗品 Low value consumbles !7SZZz
材料成本差异 Material cost difference
pmA
ir:
自制半成品 Self-manufactured goods &$fe%1#
库存商品 Finished goods <Tr_,Ya{9
商品进销差价 Difference between purchase & sales of commodities TL(L[
委托加工物资 Consigned processiong material `Nnqdc2
委托代销商品 Consignment-out wU.K+4-k
受托代销商品 Consignment-in S86%o,Saq\
分期收款发出商品 Goods on instalment sales H"8+[.xBh
存货跌价准备 Provision for obsolete stocks X%!#Ic]Q
待摊费用 Prepaid expenses Dqu1!f
待处理流动资产损益 Unsettled G/L on current assets LQSno)OZ
待处理固定资产损益 Unsettled G/L on fixed assets (
q^umw
委托贷款-本金 Consignment loan - principle 'j];tO6GfC
委托贷款-利息 Consignment loan - interest %k#Q)zWJ
委托贷款-减值准备 Consignment loan - provision d[z+/L
固定资产-房屋建筑物 Fixed assets - Buildings k3se<NL[
固定资产-机器设备 Fixed assets - Plant and machinery zH8l-0I+$
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures D,+I)-k<
固定资产-运输设备 Fixed assets - Automobiles { hUbK+dKZ
累计折旧 Accumulated depreciation vyT$IdV2
固定资产减值准备 Impairment of fixed assets @"T_W(i;BI
工程物资-专用材料 Project material - specific materials )K\w0sjR
工程物资-专用设备 Project material - specific equipment _$"qC[.
工程物资-预付大型设备款 Project material - prepaid for equipment ^I9x@t
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production aX6.XHWbDf
在建工程 Construction in progress _T^
ip.o
在建工程减值准备 Impairment of construction in progress u79.`,Ad&
固定资产清理 Disposal of fixed assets & v=2u,]T
无形资产-专利权 Intangible assets - patent >4=sEj
无形资产-非专利技术 Intangible assets - industrial property and know-how bU1UNm`{C
无形资产-商标权 Intangible assets - trademark rights ]J)WcM:
无形资产-土地使用权 Intangible assets - land use rights 94"R&|
无形资产-商誉 Intangible assets - goodwill C\UD0r'p?
无形资产减值准备 Impairment of intangible assets 0Ph,E
长期待摊费用 Deferred assets 39?iX'*p
未确认融资费用 Unrecognized finance fees >L?)f3_a
其他长期资产 Other long term assets )` S,vF~
递延税款借项 Deferred assets debits [Z0 &`qz
应付票据 Notes payable '6u;KIG
应付帐款 Trade creditors 6R5) &L
预收帐款 Adanvances from customers _I+#K M
代销商品款 Consignment-in payables @jg*L2L6
其他应交款 Other payable to government rixNz@p'%
其他应付款 Other creditors D
%~s
应付股利 Proposed dividends |_ HH[s*U
待转资产价值 Donated assets mY2Ubn*
预计负债 Accrued liabilities
Mi.xay%
应付短期债券 Short-term debentures payable z=vfP%
其他流动负债 Other current liabilities zzy%dc
预提费用 Accrued expenses ~h?zK1
应付工资 Payroll payable EP7L5GZ-a
应付福利费 Welfare payable Z2`(UbG}
短期借款-抵押借款 Bank loans - Short term - pledged % w 6fB
短期借款-信用借款 Bank loans - Short term - credit Fsv%=E{
短期借款-担保借款 Bank loans - Short term - guaranteed xlkEW&N&
一年内到期长期借款 Long term loans due within one year $+zev$f
一年内到期长期应付款 Long term payable due within one year erYpeq.
长期借款 Bank loans - Long term ~:
Dr]kt
应付债券-债券面值 Bond payable - Par value VWd=7
应付债券-债券溢价 Bond payable - Excess o
6
应付债券-债券折价 Bond payable - Discount #Zk6
应付债券-应计利息 Bond payable - Accrued interest azz6_qk8
长期应付款 Long term payable e m<(wJ-Y
专项应付款 Specific payable jR\&2;T
其他长期负债 Other long term liabilities Q&^ti)vB
应交税金-所得税 Tax payable - income tax PoY+Y3
应交税金-增值税 Tax payable - VAT i3s-l8\\z
应交税金-营业税 Tax payable - business tax OT{wqNI
应交税金-消费税 Tax payable - consumable tax Dms6"x2
应交税金-其他 Tax payable - others W"YFx*W
递延税款贷项 Deferred taxation credit c&IIqT@Gb0
股本 Share capital eiI}:5~
/g
已归还投资 Investment returned Hb=4k)-/]
利润分配-其他转入 Profit appropriation - other transfer in cF3V{b|bU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E"&fT!yi
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve " GkBX
利润分配-提取储备基金 Profit appropriation - reserve fund G%-[vk#]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a_w#,^/P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BftW<1,U^
利润分配-利润归还投资 Profit appropriation - return investment by profit `gfh]7T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2ksX6M3kY
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZY +NKb_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Hq"i0Xm
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g:`V:kbY$
期初未分配利润 Retained earnings, beginning of the year xRq|W4ay
资本公积-股本溢价 Capital surplus - share premium `] ;*k2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^tIs57!
资本公积-接受现金捐赠 Capital surplus - cash donation rq Dre`m
资本公积-股权投资准备 Capital surplus - investment reserve E(*RtOC<W
资本公积-拨款转入 Capital surplus - subsidiary I0.{OJ-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q>X#Aaib
资本公积-其他 Capital surplus - others +'Pf|S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c?"#x-<1s
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~~,\BhG?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _5EM <Ux
盈余公积-储备基金 Surplus reserve - reserve fund )8p FPr
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :o?On/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment '@i/?rNi%N
主营业务收入 Sales 3|8\,fO?
主营业务成本 Cost of sales eaCv8zdX
主营业务税金及附加 Sales tax &]3_ .
C
营业费用 Operating expenses 5ycccMx0V
管理费用 General and administrative expenses *=mtt^yZ
财务费用 Financial expenses Tn<
<i
投资收益 Investment income A?<R9A
其他业务收入 Other operating income ob05:D_bc9
营业外收入 Non-operating income <XiHQ
B!
补贴收入 Subsidy income <xOXuve
其他业务支出 Other operating expenses _Je<_pl!D
营业外支出 Non-operating expenses I9rWut@+
所得税 Income tax 4\a K C%5
v\PqhI y"