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 。 Yu'lD` G
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现金 Cash in hand Pocm.
银行存款 Cash in bank ~6
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a
其他货币资金-外埠存款Other monetary assets - cash in other cities $g*|h G/{
其他货币资金-银行本票 Other monetary assets - cashier‘s check norWNm(n
其他货币资金-银行汇票 Other monetary assets - bank draft 98A ; R
其他货币资金-信用卡 Other monetary assets - credit cards ybfNG@N*
其他货币资金-信用证保证金 Other monetary assets - L/C deposit IF uz'
其他货币资金-存出投资款 Other monetary assets - cash for investment zK33.HY
短期投资-股票投资 Investments - Short term - stocks CfAX,f"ZP
短期投资-债券投资 Investments - Short term - bonds 8K{
TRPy
短期投资-基金投资 Investments - Short term - funds I#m5Tl|#
短期投资-其他投资 Investments - Short term - others NoV2<m$
短期投资跌价准备 Provision for short-term investment @ %kCe>r
长期股权投资-股票投资 Long term equity investment - stocks i_V~SC`
长期股权投资-其他股权投资 Long term equity investment - others <s
$~h
长期债券投资-债券投资 Long term securities investemnt - bonds !J.qH%S5
长期债券投资-其他债权投资 Long term securities investment - others W0X?"Ms|a
长期投资减值准备 Provision for long-term investment MOd
odyG
应收票据 Notes receivable 1}9@aKM
应收股利 Dividends receivable Uq7 y4z
J
应收利息 Interest receivable ;g*ab
应收帐款 Trade debtors Qu!Lc:oM?
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors J-hP4t&x
预付帐款 Prepayment ~c+0SuJ
应收补贴款 Allowance receivable z>hA1*Ti
其他应收款 Other debtors $T
Wt[
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors cs,%Zk.xjw
其他流动资产 Other current assets G=(F-U;*
物资采购 Purchase C;M.dd
原材料 Raw materials (@~d9PvB>
包装物 Packing materials y$
7<ZBG
低值易耗品 Low value consumbles Td}#o!4!
材料成本差异 Material cost difference }h>QkV,{2
自制半成品 Self-manufactured goods UuW"
库存商品 Finished goods : >4{m)
商品进销差价 Difference between purchase & sales of commodities J)6f"{} &
委托加工物资 Consigned processiong material <Jv %}r
委托代销商品 Consignment-out cOq^}Ohan
受托代销商品 Consignment-in 6;k#|-GU&
分期收款发出商品 Goods on instalment sales k~h'`(
存货跌价准备 Provision for obsolete stocks IZoa7S&t
待摊费用 Prepaid expenses >#<o7]
待处理流动资产损益 Unsettled G/L on current assets Pqi>,c<&mL
待处理固定资产损益 Unsettled G/L on fixed assets ]HCu tq
委托贷款-本金 Consignment loan - principle Jn-iIl
委托贷款-利息 Consignment loan - interest JiCDY)bu
委托贷款-减值准备 Consignment loan - provision Z[s{
固定资产-房屋建筑物 Fixed assets - Buildings yuWoz*:t
固定资产-机器设备 Fixed assets - Plant and machinery 9=89)TrY
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures aovRm|aOo'
固定资产-运输设备 Fixed assets - Automobiles QD-#sU]
累计折旧 Accumulated depreciation Vnlns2pQl
固定资产减值准备 Impairment of fixed assets ]N,n7v+}
工程物资-专用材料 Project material - specific materials p=V (_
工程物资-专用设备 Project material - specific equipment (%D*S_m'
工程物资-预付大型设备款 Project material - prepaid for equipment ;J Fy
8Rj
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production f =B)jYI
在建工程 Construction in progress iZyhj%#
在建工程减值准备 Impairment of construction in progress <: f jWy
固定资产清理 Disposal of fixed assets 2'
$
p(
无形资产-专利权 Intangible assets - patent 1$]4g/":o
无形资产-非专利技术 Intangible assets - industrial property and know-how 4Bsx[~ u&
无形资产-商标权 Intangible assets - trademark rights HNu/b)-Rb
无形资产-土地使用权 Intangible assets - land use rights 8HS1^\~(6l
无形资产-商誉 Intangible assets - goodwill !7]4sXL{
无形资产减值准备 Impairment of intangible assets -L}crQl.'c
长期待摊费用 Deferred assets h/W@R_Y
未确认融资费用 Unrecognized finance fees 9l5l"Wj&
其他长期资产 Other long term assets >r6`bh
[4
递延税款借项 Deferred assets debits ?KDI'>"-v
应付票据 Notes payable #XE`8$
应付帐款 Trade creditors #p_3j 0S
预收帐款 Adanvances from customers s~W:N.}*
代销商品款 Consignment-in payables l_Mi'}j
其他应交款 Other payable to government ZnVi.s~1V
其他应付款 Other creditors TL lR"L5
应付股利 Proposed dividends %}t.+z(S
待转资产价值 Donated assets hosw :%
预计负债 Accrued liabilities ,#@B3~giC
应付短期债券 Short-term debentures payable %{Ez0XwGCn
其他流动负债 Other current liabilities Q&S\?cKe
预提费用 Accrued expenses }D-h=,];
应付工资 Payroll payable
qc;9{$?xV
应付福利费 Welfare payable }%Dsy2:y
短期借款-抵押借款 Bank loans - Short term - pledged <iDqt5)N
短期借款-信用借款 Bank loans - Short term - credit 4RTuy+
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短期借款-担保借款 Bank loans - Short term - guaranteed /"Ws3.p
一年内到期长期借款 Long term loans due within one year $$_aHkI j
一年内到期长期应付款 Long term payable due within one year SO^:6GuJ
长期借款 Bank loans - Long term <1cYz\/!M
应付债券-债券面值 Bond payable - Par value $)t ]
av
应付债券-债券溢价 Bond payable - Excess Uax[Zh[Cg
应付债券-债券折价 Bond payable - Discount ^W+q!pYM9+
应付债券-应计利息 Bond payable - Accrued interest ?~s,O$o
长期应付款 Long term payable KAH9?zI)M
专项应付款 Specific payable H}5zKv.T
其他长期负债 Other long term liabilities %9B r
应交税金-所得税 Tax payable - income tax rw/WD(
应交税金-增值税 Tax payable - VAT !l-^JPb
应交税金-营业税 Tax payable - business tax
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应交税金-消费税 Tax payable - consumable tax G41 gil6k
应交税金-其他 Tax payable - others @5jJoy(mX@
递延税款贷项 Deferred taxation credit ]Ng K(IU
股本 Share capital 1D159
NLB
已归还投资 Investment returned %QH "x`;
利润分配-其他转入 Profit appropriation - other transfer in Yz4)Q1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |>(d^<nR^v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h.+{cOA;n
利润分配-提取储备基金 Profit appropriation - reserve fund tCH4-~,#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }#va#Nb(,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %v
0 I;t
利润分配-利润归还投资 Profit appropriation - return investment by profit r6k0=6i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RQiGKz5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "e4;xU-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~$xLR/{y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #~<cp)!3
期初未分配利润 Retained earnings, beginning of the year [ aC7
资本公积-股本溢价 Capital surplus - share premium Hg$t,\j
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve / ;>U0~K
资本公积-接受现金捐赠 Capital surplus - cash donation wi]ya\(*yl
资本公积-股权投资准备 Capital surplus - investment reserve {nTQc2T?;
资本公积-拨款转入 Capital surplus - subsidiary xdw"JS}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V8AF;1c?-'
资本公积-其他 Capital surplus - others el
GP2x#:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rS1mBrqD
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Teq1VK3Hr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve MR:GH.uM:
盈余公积-储备基金 Surplus reserve - reserve fund WrWJ!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U^+xCX<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bV|(V>
主营业务收入 Sales hwg
LJY?
主营业务成本 Cost of sales "";[U
主营业务税金及附加 Sales tax .u[hK
营业费用 Operating expenses fT9z 4[M
管理费用 General and administrative expenses wX dtY
财务费用 Financial expenses /'vCO
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投资收益 Investment income IO/%X;Y_
其他业务收入 Other operating income +|6
'7Z(9
营业外收入 Non-operating income [4Tiukk(
补贴收入 Subsidy income iEd%8 F h
其他业务支出 Other operating expenses 2ZHeOKJ-
营业外支出 Non-operating expenses ia=eFWt.
所得税 Income tax m?LnO5Vs
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