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 。 9:esj{
X
wv*r}{%7g[
现金 Cash in hand EGa}ml/G
银行存款 Cash in bank w)}[)}T!
其他货币资金-外埠存款Other monetary assets - cash in other cities uS&bfx2
其他货币资金-银行本票 Other monetary assets - cashier‘s check t;?
q#!uc
其他货币资金-银行汇票 Other monetary assets - bank draft WRNO) f<
其他货币资金-信用卡 Other monetary assets - credit cards @ 8SYV}0
H
其他货币资金-信用证保证金 Other monetary assets - L/C deposit a(<nk5
其他货币资金-存出投资款 Other monetary assets - cash for investment uH7u4f1Q
短期投资-股票投资 Investments - Short term - stocks KQ 2]VN"?_
短期投资-债券投资 Investments - Short term - bonds gFW1Nm_DJ
短期投资-基金投资 Investments - Short term - funds q_I ''L
短期投资-其他投资 Investments - Short term - others SIg=_oa
短期投资跌价准备 Provision for short-term investment L1 J"_.=P
长期股权投资-股票投资 Long term equity investment - stocks !!P)r1=g
长期股权投资-其他股权投资 Long term equity investment - others muY4:F.C(
长期债券投资-债券投资 Long term securities investemnt - bonds K~Xt`
长期债券投资-其他债权投资 Long term securities investment - others DsP+#PX
长期投资减值准备 Provision for long-term investment #kxg|G[Ol
应收票据 Notes receivable <vPIC G)
应收股利 Dividends receivable <7)@Jds\
应收利息 Interest receivable _E
?(cWC
应收帐款 Trade debtors gE%- Pf~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Ok,hm.|
预付帐款 Prepayment 2'/ ip@
应收补贴款 Allowance receivable _p90Zm-3X
其他应收款 Other debtors {Ynr(J.
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Qn6&M
其他流动资产 Other current assets ;[*7UE+#7
物资采购 Purchase +p_SKk!%+
原材料 Raw materials f^',J@9@
包装物 Packing materials <Z}2A8mjY
低值易耗品 Low value consumbles 1[^2f70n
材料成本差异 Material cost difference @(ev``L5
g
自制半成品 Self-manufactured goods 2avSsN{^
库存商品 Finished goods 92S<TAdPP
商品进销差价 Difference between purchase & sales of commodities B`
n!IgF8
委托加工物资 Consigned processiong material m 'a3}vRV(
委托代销商品 Consignment-out 2vK{Yw
受托代销商品 Consignment-in /#.6IV(
分期收款发出商品 Goods on instalment sales !$fBo3!B_8
存货跌价准备 Provision for obsolete stocks F_@PSA+
待摊费用 Prepaid expenses 0OlB;
待处理流动资产损益 Unsettled G/L on current assets rs<UWk<q
待处理固定资产损益 Unsettled G/L on fixed assets 2pZ|+!xc+
委托贷款-本金 Consignment loan - principle r`mfLA]d
委托贷款-利息 Consignment loan - interest k(V#{
YP
委托贷款-减值准备 Consignment loan - provision BE:GB?XBH
固定资产-房屋建筑物 Fixed assets - Buildings =)'AXtvE
固定资产-机器设备 Fixed assets - Plant and machinery TTBl5X
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures #Z8<H
固定资产-运输设备 Fixed assets - Automobiles #lF8"@)a-$
累计折旧 Accumulated depreciation $+
lc;N
固定资产减值准备 Impairment of fixed assets 8/]5h%
工程物资-专用材料 Project material - specific materials & [4Gv61
工程物资-专用设备 Project material - specific equipment J6=*F;x6E
工程物资-预付大型设备款 Project material - prepaid for equipment c"6<p5j!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /
\OjtE
在建工程 Construction in progress ;}1*M !
在建工程减值准备 Impairment of construction in progress U%"v7G-
固定资产清理 Disposal of fixed assets )ASI4
1
无形资产-专利权 Intangible assets - patent =Cu!
无形资产-非专利技术 Intangible assets - industrial property and know-how >u~
l_?
无形资产-商标权 Intangible assets - trademark rights tP7l
;EX4
无形资产-土地使用权 Intangible assets - land use rights ~
/]u72?rP
无形资产-商誉 Intangible assets - goodwill b,~6cDU
无形资产减值准备 Impairment of intangible assets O cd
^{u
长期待摊费用 Deferred assets 3/oVl
6
未确认融资费用 Unrecognized finance fees OZDnU6
其他长期资产 Other long term assets yB,$4:C
递延税款借项 Deferred assets debits <`n
T+c
应付票据 Notes payable xyBWV]Y
应付帐款 Trade creditors {rf.sN~M
预收帐款 Adanvances from customers \"|E8A6/
代销商品款 Consignment-in payables &n91f
其他应交款 Other payable to government eM{,B
其他应付款 Other creditors %h(J+_"L6
应付股利 Proposed dividends 4ZSc'9e9
待转资产价值 Donated assets FK{Vnj0
预计负债 Accrued liabilities %?@N-$j
应付短期债券 Short-term debentures payable r3{Cu z
其他流动负债 Other current liabilities `[X5mEe
预提费用 Accrued expenses o
@XhL9
应付工资 Payroll payable SI^!e
1@M[
应付福利费 Welfare payable M e_.X_
短期借款-抵押借款 Bank loans - Short term - pledged Am{Vtl)i
短期借款-信用借款 Bank loans - Short term - credit 'QeCJ5p]
短期借款-担保借款 Bank loans - Short term - guaranteed 2mRm.e9?
一年内到期长期借款 Long term loans due within one year s
Zxf.
一年内到期长期应付款 Long term payable due within one year ..)O/g.
长期借款 Bank loans - Long term !EB<e5}8wK
应付债券-债券面值 Bond payable - Par value W;P8=q
应付债券-债券溢价 Bond payable - Excess k><k|P[|
应付债券-债券折价 Bond payable - Discount e5W 8YNA
应付债券-应计利息 Bond payable - Accrued interest x2%xrlv<J/
长期应付款 Long term payable DQui7dr)l
专项应付款 Specific payable Psm5J80}n
其他长期负债 Other long term liabilities #{-B`FAQ
应交税金-所得税 Tax payable - income tax vtk0 j
应交税金-增值税 Tax payable - VAT o9*}>J<+RQ
应交税金-营业税 Tax payable - business tax 1P;J%.{
应交税金-消费税 Tax payable - consumable tax ]
-iMo
4H
应交税金-其他 Tax payable - others ae_Y?g+3
递延税款贷项 Deferred taxation credit BE>^;` K
股本 Share capital mmRxs1 0$
已归还投资 Investment returned % 8u97f W
利润分配-其他转入 Profit appropriation - other transfer in KW`^uoY$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @{n"/6t
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !8~A`
利润分配-提取储备基金 Profit appropriation - reserve fund (JenTL`%u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =hL;Q@inb
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h9-^aB$8^
利润分配-利润归还投资 Profit appropriation - return investment by profit C&wp*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends n-
P<y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "Tt5cqUQoY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 57@6O-t-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r9sq3z|%
期初未分配利润 Retained earnings, beginning of the year qca,a3k
资本公积-股本溢价 Capital surplus - share premium )d(F]uV:y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2PZ#w(An&
资本公积-接受现金捐赠 Capital surplus - cash donation tx`gXtO$
资本公积-股权投资准备 Capital surplus - investment reserve [/E|n[Bx
资本公积-拨款转入 Capital surplus - subsidiary FWC\(f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,!
b9
资本公积-其他 Capital surplus - others Z #uxa
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GW{e"b/x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `-Y8T\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^-nL!>
FYY
盈余公积-储备基金 Surplus reserve - reserve fund W2>VgMR [
盈余公积-企业发展基金 Surplus reserve - enterprise development fund K4U_sCh#f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f^Io:V\
主营业务收入 Sales qL2!\zt>g
主营业务成本 Cost of sales [Z]%jABR
主营业务税金及附加 Sales tax
6K Cv
营业费用 Operating expenses <DR$WsDG
管理费用 General and administrative expenses {3Y
R_^>?
财务费用 Financial expenses qzk!'J3*r<
投资收益 Investment income wHuz~y6
其他业务收入 Other operating income p`qy57
营业外收入 Non-operating income /M2U7^9``"
补贴收入 Subsidy income xTnFJ$RK2
其他业务支出 Other operating expenses _|jEuif
营业外支出 Non-operating expenses F%< ZEVm
所得税 Income tax "50c<sZSB
:;Xh`br