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 。 MZ >0K
?(|TP^
现金 Cash in hand o}j_eHl{
银行存款 Cash in bank KBUAdpU8
其他货币资金-外埠存款Other monetary assets - cash in other cities `&"H*
Ie
其他货币资金-银行本票 Other monetary assets - cashier‘s check N7Z(lI|a;
其他货币资金-银行汇票 Other monetary assets - bank draft J7&.>y1%
其他货币资金-信用卡 Other monetary assets - credit cards ^"6D0!'N
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {!:|.!-u
其他货币资金-存出投资款 Other monetary assets - cash for investment ?[*@T2Ck
短期投资-股票投资 Investments - Short term - stocks W? 6
短期投资-债券投资 Investments - Short term - bonds @5dBb+0J
短期投资-基金投资 Investments - Short term - funds ^HOwN<}`#
短期投资-其他投资 Investments - Short term - others .lNnY
8<
短期投资跌价准备 Provision for short-term investment XQ+-+CD
长期股权投资-股票投资 Long term equity investment - stocks \!' {-J
长期股权投资-其他股权投资 Long term equity investment - others ajcPt]f
长期债券投资-债券投资 Long term securities investemnt - bonds gn4g
43
长期债券投资-其他债权投资 Long term securities investment - others { 8|Z}?I
长期投资减值准备 Provision for long-term investment sbq44L)
应收票据 Notes receivable R+@sHsZ@
应收股利 Dividends receivable nFf\tf%8
应收利息 Interest receivable (pRy1DH~
应收帐款 Trade debtors \|b1s @c8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ;{F;e)${M
预付帐款 Prepayment %3@RZe
应收补贴款 Allowance receivable Xoa<r9
其他应收款 Other debtors 4p/V6kr&r
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors \e5,`
其他流动资产 Other current assets iX9[Q0g=oQ
物资采购 Purchase k*UR#z(I
原材料 Raw materials ^0,&R\e+
包装物 Packing materials v=yI#5
低值易耗品 Low value consumbles [XY:MUe
材料成本差异 Material cost difference n<"a+TTU
自制半成品 Self-manufactured goods >x _:=%Wr+
库存商品 Finished goods >>
8KL`l
商品进销差价 Difference between purchase & sales of commodities <}x|@u
委托加工物资 Consigned processiong material 6r-<XNv)0
委托代销商品 Consignment-out V=8{CmqT
受托代销商品 Consignment-in dM@k(9|
分期收款发出商品 Goods on instalment sales }1^tK(Am
存货跌价准备 Provision for obsolete stocks \VhpB
待摊费用 Prepaid expenses *F4G qX3
待处理流动资产损益 Unsettled G/L on current assets OB? 79l
待处理固定资产损益 Unsettled G/L on fixed assets _QtQPK\+
委托贷款-本金 Consignment loan - principle EF7|%N
委托贷款-利息 Consignment loan - interest (/rIodHJO
委托贷款-减值准备 Consignment loan - provision :8GxcqvCWq
固定资产-房屋建筑物 Fixed assets - Buildings E )Zd{9A5)
固定资产-机器设备 Fixed assets - Plant and machinery nH3b<k;S
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures X:} 5L>'
固定资产-运输设备 Fixed assets - Automobiles N6 }i>";_;
累计折旧 Accumulated depreciation W~@GK
固定资产减值准备 Impairment of fixed assets x.4)p6
工程物资-专用材料 Project material - specific materials u3?Pp[tM<
工程物资-专用设备 Project material - specific equipment
p=P0$P+KM
工程物资-预付大型设备款 Project material - prepaid for equipment V44sNi
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production PTV`=vtj
在建工程 Construction in progress .qU%SmQ^
在建工程减值准备 Impairment of construction in progress q'8@
0FT0
固定资产清理 Disposal of fixed assets 0_xcrM
无形资产-专利权 Intangible assets - patent cE8 _keR~
无形资产-非专利技术 Intangible assets - industrial property and know-how `5 v51TpH
无形资产-商标权 Intangible assets - trademark rights ]C:If h~
无形资产-土地使用权 Intangible assets - land use rights |(8Hk@\CT>
无形资产-商誉 Intangible assets - goodwill :R?| 2l
无形资产减值准备 Impairment of intangible assets :@4>}k*
长期待摊费用 Deferred assets 1X:whS5S
未确认融资费用 Unrecognized finance fees f`";Q/rG
其他长期资产 Other long term assets >~bj7M6t
递延税款借项 Deferred assets debits W&re;?Z{ke
应付票据 Notes payable x jUH<LFxy
应付帐款 Trade creditors (R
2P<
Zr
预收帐款 Adanvances from customers Y
Z2VP
代销商品款 Consignment-in payables @IKe<{w
其他应交款 Other payable to government
|h~/Zz=
其他应付款 Other creditors Cot\i\]jv
应付股利 Proposed dividends k^%ec3l
待转资产价值 Donated assets YV!V9
预计负债 Accrued liabilities IF?B`TmZ
应付短期债券 Short-term debentures payable r#Oz0=0u
其他流动负债 Other current liabilities r#w_=h)
预提费用 Accrued expenses qA\kx#v]P
应付工资 Payroll payable s/&]gj"
应付福利费 Welfare payable BNm va
短期借款-抵押借款 Bank loans - Short term - pledged WatLAn+
短期借款-信用借款 Bank loans - Short term - credit %_=R&m'n`
短期借款-担保借款 Bank loans - Short term - guaranteed ML"P"&~u6
一年内到期长期借款 Long term loans due within one year 4 AmF^H
一年内到期长期应付款 Long term payable due within one year O)Dw<j)
长期借款 Bank loans - Long term N'BctKL
应付债券-债券面值 Bond payable - Par value ]SR`96vG
应付债券-债券溢价 Bond payable - Excess I\6<)2j/L
应付债券-债券折价 Bond payable - Discount G+^$JN=
应付债券-应计利息 Bond payable - Accrued interest hBSJEP
长期应付款 Long term payable iBW6<2@oZF
专项应付款 Specific payable =sVt8FWGY
其他长期负债 Other long term liabilities .`#R%4Xl
应交税金-所得税 Tax payable - income tax Gv3Fg[MA@c
应交税金-增值税 Tax payable - VAT LsZ!':LN
应交税金-营业税 Tax payable - business tax [jn;|
3
应交税金-消费税 Tax payable - consumable tax P&`r87J
应交税金-其他 Tax payable - others /<(ik&%N
递延税款贷项 Deferred taxation credit U jzz`!mz
股本 Share capital O
!+5As
已归还投资 Investment returned exKmK!FT
利润分配-其他转入 Profit appropriation - other transfer in ^aWNtY'
:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s3!LR2qiF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O}!@28|3"
利润分配-提取储备基金 Profit appropriation - reserve fund MFsy`aiS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yC*B OJS
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8mddI
利润分配-利润归还投资 Profit appropriation - return investment by profit eyjUNHeh#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [t)i\ }V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y rnqi-P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8J U~Q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ov>
L-
期初未分配利润 Retained earnings, beginning of the year V
*y
资本公积-股本溢价 Capital surplus - share premium Z*3}L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L
umD.3<
资本公积-接受现金捐赠 Capital surplus - cash donation 3+uoK f[
资本公积-股权投资准备 Capital surplus - investment reserve &bK$!8Z
资本公积-拨款转入 Capital surplus - subsidiary n{WJ.Y*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F;@&uXYgc
资本公积-其他 Capital surplus - others m6<0 hP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !_!b\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M 7$4KFNp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4ux5G`oL
盈余公积-储备基金 Surplus reserve - reserve fund dph6aN(49
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dV
盈余公积-利润归还投资 Surplus reserve - reture investment by investment MCG~{#`
主营业务收入 Sales A6.'1OD
主营业务成本 Cost of sales _oVA0@#n
主营业务税金及附加 Sales tax 74Wg@!P
营业费用 Operating expenses 3mz>Y*^?0
管理费用 General and administrative expenses <ft9B05*
财务费用 Financial expenses 6\@, Lb
投资收益 Investment income RyD$4jk+T"
其他业务收入 Other operating income 7E)7sd
营业外收入 Non-operating income EIm\!'R]
补贴收入 Subsidy income $O!<Zz
其他业务支出 Other operating expenses .w)t<7 y
营业外支出 Non-operating expenses 4=:eGlU93U
所得税 Income tax HE'8
0
E1)&f