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 。 R_=6GZH$G
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现金 Cash in hand V I%
6.6D
银行存款 Cash in bank Y
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其他货币资金-外埠存款Other monetary assets - cash in other cities 1;<R#>&,*
其他货币资金-银行本票 Other monetary assets - cashier‘s check 8enEA^
其他货币资金-银行汇票 Other monetary assets - bank draft F R|&^j6
其他货币资金-信用卡 Other monetary assets - credit cards |>@W
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其他货币资金-信用证保证金 Other monetary assets - L/C deposit OtFh,}E
其他货币资金-存出投资款 Other monetary assets - cash for investment #c^^=Z
短期投资-股票投资 Investments - Short term - stocks Z`YJBcXR
短期投资-债券投资 Investments - Short term - bonds V|\7')Qq
短期投资-基金投资 Investments - Short term - funds dz Zb
短期投资-其他投资 Investments - Short term - others 0527Wj
短期投资跌价准备 Provision for short-term investment A 7[:5$
长期股权投资-股票投资 Long term equity investment - stocks !?Wp+e6
长期股权投资-其他股权投资 Long term equity investment - others gv5*!eI
长期债券投资-债券投资 Long term securities investemnt - bonds B=|cS;bM$3
长期债券投资-其他债权投资 Long term securities investment - others :1S
l"?xU
长期投资减值准备 Provision for long-term investment }1IpON
应收票据 Notes receivable m,fAeln
应收股利 Dividends receivable cX3l t5
应收利息 Interest receivable XrZ
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应收帐款 Trade debtors n]he-NHP
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors eYx Kp!f
预付帐款 Prepayment EqI(|bFwy
应收补贴款 Allowance receivable F2X0%te
其他应收款 Other debtors Z0l+1iMx
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ID/F
其他流动资产 Other current assets O*#*%RL|
物资采购 Purchase eF2|Wjl``;
原材料 Raw materials 4`,j =3
包装物 Packing materials qx%}knB
低值易耗品 Low value consumbles *2jK#9"MP
材料成本差异 Material cost difference w6j/ Dq!
自制半成品 Self-manufactured goods $M Jm*6h
库存商品 Finished goods dO%W+K
商品进销差价 Difference between purchase & sales of commodities 4[N^>qt =
委托加工物资 Consigned processiong material }f2r!7:x
委托代销商品 Consignment-out orb_"Qw
受托代销商品 Consignment-in >t7x>_~
分期收款发出商品 Goods on instalment sales ;| 1$Q!4
存货跌价准备 Provision for obsolete stocks * RtgC/
待摊费用 Prepaid expenses ?,/U^rf^4
待处理流动资产损益 Unsettled G/L on current assets <_Q1k>
待处理固定资产损益 Unsettled G/L on fixed assets IsR!'%Pu
委托贷款-本金 Consignment loan - principle itMg|%B%
委托贷款-利息 Consignment loan - interest ({o'd=nO
委托贷款-减值准备 Consignment loan - provision 5 (A5Y-B
固定资产-房屋建筑物 Fixed assets - Buildings 08*v~(T
固定资产-机器设备 Fixed assets - Plant and machinery X]y)qV)a[c
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures )2M>3C6>f
固定资产-运输设备 Fixed assets - Automobiles &\_iOw8
累计折旧 Accumulated depreciation 7F'`CleU
固定资产减值准备 Impairment of fixed assets
G z)NwD
工程物资-专用材料 Project material - specific materials W6Y@U$P#G
工程物资-专用设备 Project material - specific equipment Dih3}X&jn$
工程物资-预付大型设备款 Project material - prepaid for equipment mx=BD'
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h yv2SxP*
在建工程 Construction in progress ?Q&yEGm(
在建工程减值准备 Impairment of construction in progress #Skv(IL
固定资产清理 Disposal of fixed assets -
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无形资产-专利权 Intangible assets - patent T
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无形资产-非专利技术 Intangible assets - industrial property and know-how c_>f0i
无形资产-商标权 Intangible assets - trademark rights 9+pmS#>_
无形资产-土地使用权 Intangible assets - land use rights fDP$ sW
无形资产-商誉 Intangible assets - goodwill Fgh]KQ/5
无形资产减值准备 Impairment of intangible assets 5scEc,JCi
长期待摊费用 Deferred assets V(E/'DR
未确认融资费用 Unrecognized finance fees $cZUM}@
其他长期资产 Other long term assets h\'n**f_x
递延税款借项 Deferred assets debits {%C7EAq*
应付票据 Notes payable YX#-nyK
应付帐款 Trade creditors n
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预收帐款 Adanvances from customers 9HX =T%
代销商品款 Consignment-in payables (IPY^>h
其他应交款 Other payable to government y a_<^O
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其他应付款 Other creditors D:K4H+ch
应付股利 Proposed dividends L{c q, jk
待转资产价值 Donated assets jQ)T6 7
预计负债 Accrued liabilities n..g~$k
应付短期债券 Short-term debentures payable Y3=_ec3w
其他流动负债 Other current liabilities JwXT%op9RP
预提费用 Accrued expenses iya"ky~H
应付工资 Payroll payable _l1NKk
应付福利费 Welfare payable )K2HK&t:
短期借款-抵押借款 Bank loans - Short term - pledged ^7Fh{q4IE
短期借款-信用借款 Bank loans - Short term - credit wKsT7c'
短期借款-担保借款 Bank loans - Short term - guaranteed n\Lb.}]1~
一年内到期长期借款 Long term loans due within one year F_4n^@M
一年内到期长期应付款 Long term payable due within one year {,L+1h
长期借款 Bank loans - Long term k]I0o)+O.
应付债券-债券面值 Bond payable - Par value 0c#/hFn
应付债券-债券溢价 Bond payable - Excess C7O6qpO
应付债券-债券折价 Bond payable - Discount &ZQJ>#~j^
应付债券-应计利息 Bond payable - Accrued interest <Z/x,-^*<
长期应付款 Long term payable _H/8_[xk
专项应付款 Specific payable 4f;HQ-Iv
其他长期负债 Other long term liabilities vz!s~cAt
应交税金-所得税 Tax payable - income tax 2j&AiD
应交税金-增值税 Tax payable - VAT
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应交税金-营业税 Tax payable - business tax T|TO }_x
应交税金-消费税 Tax payable - consumable tax _x5 3g
A
应交税金-其他 Tax payable - others ]i)j3WDz]
递延税款贷项 Deferred taxation credit =*LS%WI
股本 Share capital ,#kIr
已归还投资 Investment returned %Ijj=wW
利润分配-其他转入 Profit appropriation - other transfer in X<*U.=r)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J:\|Nc?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Qg<(u?7N
利润分配-提取储备基金 Profit appropriation - reserve fund ^) s2$A:L
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NW&b&o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xagBORg+Bd
利润分配-利润归还投资 Profit appropriation - return investment by profit Y"wUt &
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <(-hx+^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `FC(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r#B+(X7LM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }O4^Cc6
期初未分配利润 Retained earnings, beginning of the year TU
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资本公积-股本溢价 Capital surplus - share premium ?%y?rk <
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^R@j=_8}
资本公积-接受现金捐赠 Capital surplus - cash donation 9uQ 4u/F
资本公积-股权投资准备 Capital surplus - investment reserve \R;`zuv
资本公积-拨款转入 Capital surplus - subsidiary ,c)uX#1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .uk>QMs1
资本公积-其他 Capital surplus - others >:|q&|x-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u5%7}<nNi
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [bk?!0]aV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9,r rQQD_
盈余公积-储备基金 Surplus reserve - reserve fund [E
] E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B[
4KX
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =Yt
R`
主营业务收入 Sales A,LuD.8
主营业务成本 Cost of sales 9^p;UA
主营业务税金及附加 Sales tax UQI]>#_/v
营业费用 Operating expenses ;IokThI
管理费用 General and administrative expenses ])!o5`ltZ
财务费用 Financial expenses E!P yL>){
投资收益 Investment income O~^"
其他业务收入 Other operating income _&b4aW9<
营业外收入 Non-operating income d|yAs5@
补贴收入 Subsidy income !f+H,]D"
其他业务支出 Other operating expenses 6 jn3`D
营业外支出 Non-operating expenses :65~[$2
所得税 Income tax TTTPxO,
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