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 。 /tqQAvj
=T3O; i
现金 Cash in hand _4lhwKYU
银行存款 Cash in bank *$/!.e
其他货币资金-外埠存款Other monetary assets - cash in other cities n `Ry!
其他货币资金-银行本票 Other monetary assets - cashier‘s check zhW.0:9
CR
其他货币资金-银行汇票 Other monetary assets - bank draft ckCb)r_
其他货币资金-信用卡 Other monetary assets - credit cards S#g=;hD
其他货币资金-信用证保证金 Other monetary assets - L/C deposit v[t*CpGd
其他货币资金-存出投资款 Other monetary assets - cash for investment -!JnyD
短期投资-股票投资 Investments - Short term - stocks VHlo}Ek<#
短期投资-债券投资 Investments - Short term - bonds /~nPPC
短期投资-基金投资 Investments - Short term - funds $Il
:Yw_
短期投资-其他投资 Investments - Short term - others tLc9-
短期投资跌价准备 Provision for short-term investment x}(p\Efx
长期股权投资-股票投资 Long term equity investment - stocks Y%"73.x
长期股权投资-其他股权投资 Long term equity investment - others P{tH4V23T
长期债券投资-债券投资 Long term securities investemnt - bonds }
0^wJs
长期债券投资-其他债权投资 Long term securities investment - others WAWy3i
长期投资减值准备 Provision for long-term investment Zwm2T3@e
应收票据 Notes receivable pjaDtNb
应收股利 Dividends receivable d4[mR~XXT
应收利息 Interest receivable H}}g\|r&
应收帐款 Trade debtors *!p#1fE
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors `fm^#Nw
预付帐款 Prepayment a-(OAzQ_
应收补贴款 Allowance receivable
,R8:Y*@P
其他应收款 Other debtors = U)e_q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 8&2W^f5
其他流动资产 Other current assets jcVK4jW
物资采购 Purchase #G`UR
原材料 Raw materials 6B .x=
包装物 Packing materials B+Ox#[<75
低值易耗品 Low value consumbles O77bm,E
材料成本差异 Material cost difference <~ 9a3c?
自制半成品 Self-manufactured goods 8e{S(FZ7Ed
库存商品 Finished goods p
#DJow
商品进销差价 Difference between purchase & sales of commodities yWkg4
委托加工物资 Consigned processiong material >56I`[)
委托代销商品 Consignment-out fRT4,;
受托代销商品 Consignment-in 0'Y'K6hG`
分期收款发出商品 Goods on instalment sales -w#*~Q{'*
存货跌价准备 Provision for obsolete stocks g[ dI%
待摊费用 Prepaid expenses O>)Fl42IeD
待处理流动资产损益 Unsettled G/L on current assets 1NI%J
B
待处理固定资产损益 Unsettled G/L on fixed assets y)%CNH)*x
委托贷款-本金 Consignment loan - principle hJsYKd8g
委托贷款-利息 Consignment loan - interest :,]*~Nl
委托贷款-减值准备 Consignment loan - provision XI"8d.VR
固定资产-房屋建筑物 Fixed assets - Buildings r'5~4'o$
固定资产-机器设备 Fixed assets - Plant and machinery +#Q\;;FNP
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *W&}}iL
固定资产-运输设备 Fixed assets - Automobiles `of`u B
累计折旧 Accumulated depreciation dnXre*rhz
固定资产减值准备 Impairment of fixed assets ugT;NB
工程物资-专用材料 Project material - specific materials $~s|%>@
工程物资-专用设备 Project material - specific equipment d} {d5-_a
工程物资-预付大型设备款 Project material - prepaid for equipment m?4L>'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production ~EJ+<[/
在建工程 Construction in progress ZQV,gIFys
在建工程减值准备 Impairment of construction in progress rm"C|T4:V
固定资产清理 Disposal of fixed assets /yhGc}h
无形资产-专利权 Intangible assets - patent :<w2j6V
无形资产-非专利技术 Intangible assets - industrial property and know-how |?=a84n1l
无形资产-商标权 Intangible assets - trademark rights :\sz`p?EC
无形资产-土地使用权 Intangible assets - land use rights yR|Beno
无形资产-商誉 Intangible assets - goodwill riuG,$EX
无形资产减值准备 Impairment of intangible assets X4z6#S58
长期待摊费用 Deferred assets kafRuO~$
未确认融资费用 Unrecognized finance fees 3LK]VuZE
其他长期资产 Other long term assets P_{jZ}y(
递延税款借项 Deferred assets debits +?I1Og
应付票据 Notes payable oI2YJ2?Je8
应付帐款 Trade creditors R<-u`uXnP
预收帐款 Adanvances from customers ML9nfB^z!
代销商品款 Consignment-in payables `mt.=d
其他应交款 Other payable to government 9]E;en NQ
其他应付款 Other creditors dH8^\s .F
应付股利 Proposed dividends %;0l1X
待转资产价值 Donated assets hynX5,p;.
预计负债 Accrued liabilities Nd] w I|>
应付短期债券 Short-term debentures payable #;*0 Pwe`
其他流动负债 Other current liabilities J#OiY
预提费用 Accrued expenses =!pfgE
应付工资 Payroll payable wE*jN~
应付福利费 Welfare payable |1z?#@BH
短期借款-抵押借款 Bank loans - Short term - pledged WhU-^`[*
短期借款-信用借款 Bank loans - Short term - credit PRo;NE
短期借款-担保借款 Bank loans - Short term - guaranteed bU+
z(Eg6
一年内到期长期借款 Long term loans due within one year BEfp3|Stb
一年内到期长期应付款 Long term payable due within one year V_.n G;
长期借款 Bank loans - Long term bm Hl\?
应付债券-债券面值 Bond payable - Par value E?@batIrf
应付债券-债券溢价 Bond payable - Excess ]`S35b
应付债券-债券折价 Bond payable - Discount t^Hte^#S
应付债券-应计利息 Bond payable - Accrued interest VUD ?iv7
长期应付款 Long term payable PX%Y$`
专项应付款 Specific payable `EjPy>kM
其他长期负债 Other long term liabilities 6L\?+=X
应交税金-所得税 Tax payable - income tax g
OnVN6
应交税金-增值税 Tax payable - VAT (w+dB8)X
应交税金-营业税 Tax payable - business tax N9s ,..
应交税金-消费税 Tax payable - consumable tax gr%!<2w
应交税金-其他 Tax payable - others h4\j=Np
递延税款贷项 Deferred taxation credit XX@@tzN
股本 Share capital K$K
6,54y
已归还投资 Investment returned dDeImSeV
利润分配-其他转入 Profit appropriation - other transfer in rElbzL"&<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >AsrPU[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _#2AdhCu
利润分配-提取储备基金 Profit appropriation - reserve fund OB&lq.r
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5qx,b&^w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `z?6.+C
利润分配-利润归还投资 Profit appropriation - return investment by profit {8YNmxF#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -55Pvg0ND
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |i-d#x8
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5/m^9@A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Fo0
dz
期初未分配利润 Retained earnings, beginning of the year HU='Hk!
资本公积-股本溢价 Capital surplus - share premium Ba]J3Yp,z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve g/2e Y$6Z
资本公积-接受现金捐赠 Capital surplus - cash donation /%'>?8/
资本公积-股权投资准备 Capital surplus - investment reserve ML|O2e
资本公积-拨款转入 Capital surplus - subsidiary |D
?}6z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j![ ; ;
资本公积-其他 Capital surplus - others iTgv8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :mpR}.^hv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5V{ B,T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /M.@dW7
w
盈余公积-储备基金 Surplus reserve - reserve fund /J-:?./
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6N^sUc0s
盈余公积-利润归还投资 Surplus reserve - reture investment by investment i5QG_^X&
主营业务收入 Sales %^r}$mfy:0
主营业务成本 Cost of sales G31??L:<
主营业务税金及附加 Sales tax +/L "A
营业费用 Operating expenses 9w%|Nk>=>
管理费用 General and administrative expenses 0A7 qO1%xw
财务费用 Financial expenses m3La;%aA0
投资收益 Investment income DV,rh83.ip
其他业务收入 Other operating income cc"L> XoK
营业外收入 Non-operating income -X)KY_Xn@/
补贴收入 Subsidy income %kcyE<c
其他业务支出 Other operating expenses o,#[Se*n
营业外支出 Non-operating expenses RH+'"f
所得税 Income tax 7i,Z c]
DKcg