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 。 ""D 4s
veRm2LSP
现金 Cash in hand ,=:D
银行存款 Cash in bank Bnd [X
其他货币资金-外埠存款Other monetary assets - cash in other cities F:l%O#V
其他货币资金-银行本票 Other monetary assets - cashier‘s check MxGW(p
其他货币资金-银行汇票 Other monetary assets - bank draft ]d%8k}U
其他货币资金-信用卡 Other monetary assets - credit cards yOg+iFTr
其他货币资金-信用证保证金 Other monetary assets - L/C deposit lPJ\-/>$z
其他货币资金-存出投资款 Other monetary assets - cash for investment <rmvcim{*
短期投资-股票投资 Investments - Short term - stocks }{<
'8J.R
短期投资-债券投资 Investments - Short term - bonds 2dzrRH
短期投资-基金投资 Investments - Short term - funds {>%&(
短期投资-其他投资 Investments - Short term - others g>9kXP+
短期投资跌价准备 Provision for short-term investment S[T8T|_
长期股权投资-股票投资 Long term equity investment - stocks TW>WHCAm
长期股权投资-其他股权投资 Long term equity investment - others FkRo
_?
长期债券投资-债券投资 Long term securities investemnt - bonds LraWcO\or'
长期债券投资-其他债权投资 Long term securities investment - others 2T
TdH)
长期投资减值准备 Provision for long-term investment rc>6.sM
%
应收票据 Notes receivable X~i<g?]
应收股利 Dividends receivable u?{
H}V
应收利息 Interest receivable kE(mVyLQ
应收帐款 Trade debtors O,A{3DAe0
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors TNr :pE<
预付帐款 Prepayment Uv~QUL3>
应收补贴款 Allowance receivable R^e.s
-
其他应收款 Other debtors 'XBFv9&
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {GcO3G#FZ
其他流动资产 Other current assets AnvRxb.e
物资采购 Purchase lUiL\~Gq
原材料 Raw materials -7(@1@1
包装物 Packing materials a+PzI x2
低值易耗品 Low value consumbles UEVG0qF
材料成本差异 Material cost difference .K<Q&
自制半成品 Self-manufactured goods wg]LVW}
库存商品 Finished goods .k
\@zQ|Ta
商品进销差价 Difference between purchase & sales of commodities uL/m u<
委托加工物资 Consigned processiong material gOOPe5+ J
委托代销商品 Consignment-out 5lT*hF
受托代销商品 Consignment-in wIBO
^w\J
分期收款发出商品 Goods on instalment sales y<bDTeoo
存货跌价准备 Provision for obsolete stocks 9]wN Bd
待摊费用 Prepaid expenses '!a'ZjYyi
待处理流动资产损益 Unsettled G/L on current assets 5-xX8-ElYz
待处理固定资产损益 Unsettled G/L on fixed assets -8rjgB~."/
委托贷款-本金 Consignment loan - principle t3Y:}%M
委托贷款-利息 Consignment loan - interest :Qf '2.h)
委托贷款-减值准备 Consignment loan - provision QZ%`/\(!8_
固定资产-房屋建筑物 Fixed assets - Buildings 78H'ax9m
固定资产-机器设备 Fixed assets - Plant and machinery QS]1daMIK<
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures lR6x3C
H@
固定资产-运输设备 Fixed assets - Automobiles =+?7''{>
累计折旧 Accumulated depreciation }k
G9!sf
固定资产减值准备 Impairment of fixed assets Km6YP!i
工程物资-专用材料 Project material - specific materials ^Zy%fv,
工程物资-专用设备 Project material - specific equipment 1q1jZqno
工程物资-预付大型设备款 Project material - prepaid for equipment a"g!e^
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production VEw"
在建工程 Construction in progress r!a3\ep
在建工程减值准备 Impairment of construction in progress B i<Q=x'Z;
固定资产清理 Disposal of fixed assets Q7COQ2~K
无形资产-专利权 Intangible assets - patent Ktm4 A O
无形资产-非专利技术 Intangible assets - industrial property and know-how _8)*]-
无形资产-商标权 Intangible assets - trademark rights }t1a*z
无形资产-土地使用权 Intangible assets - land use rights B|AV$N*
无形资产-商誉 Intangible assets - goodwill :+|Z@KB
无形资产减值准备 Impairment of intangible assets c>~*/%+
长期待摊费用 Deferred assets 3%;a)c;D
未确认融资费用 Unrecognized finance fees ""QP%
其他长期资产 Other long term assets df #$9-
递延税款借项 Deferred assets debits ZH)="qx[
应付票据 Notes payable ;Nj7qt
应付帐款 Trade creditors WYYa/,{9.
预收帐款 Adanvances from customers =;&yd';k
代销商品款 Consignment-in payables M$8^91%4B
其他应交款 Other payable to government @w !PaP
其他应付款 Other creditors PJrtMAcKq
应付股利 Proposed dividends M8b;d}XL
待转资产价值 Donated assets gH7|=W
预计负债 Accrued liabilities Q=20IQp
应付短期债券 Short-term debentures payable nl,uuc
*;
其他流动负债 Other current liabilities fG(SNNl+D
预提费用 Accrued expenses `&sH-d4v
应付工资 Payroll payable W+X6@/BO
应付福利费 Welfare payable 6}Y#= }
短期借款-抵押借款 Bank loans - Short term - pledged r|PB*`
短期借款-信用借款 Bank loans - Short term - credit f|lU6EkU
短期借款-担保借款 Bank loans - Short term - guaranteed Zt.|oYH$
一年内到期长期借款 Long term loans due within one year VsE9H]v
一年内到期长期应付款 Long term payable due within one year {_Rr 6
长期借款 Bank loans - Long term KOuCHqCfq
应付债券-债券面值 Bond payable - Par value J@Q7p}
应付债券-债券溢价 Bond payable - Excess o,8TDg
应付债券-债券折价 Bond payable - Discount A_5P/ARmI
应付债券-应计利息 Bond payable - Accrued interest Fv<F}h? 6
长期应付款 Long term payable hUMf"=q+
专项应付款 Specific payable l
+OFw)8od
其他长期负债 Other long term liabilities &&:YVd
应交税金-所得税 Tax payable - income tax ApV~(k)W
应交税金-增值税 Tax payable - VAT r^a7MHY1
应交税金-营业税 Tax payable - business tax | Aw%zw1@
应交税金-消费税 Tax payable - consumable tax lun\`f 5Q
应交税金-其他 Tax payable - others \(Y\|zC'0$
递延税款贷项 Deferred taxation credit `Kr,>sEAM
股本 Share capital 1@1U/ss1
已归还投资 Investment returned &3
Szje
利润分配-其他转入 Profit appropriation - other transfer in usCt#eZK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c+$*$|t=v`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j; y#[|
利润分配-提取储备基金 Profit appropriation - reserve fund &wCg\j_c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y+*0~xm4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b@f$nS
B
利润分配-利润归还投资 Profit appropriation - return investment by profit [^e%@TV>d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =4PV;>X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4$S;(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \2"I;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v`zJb00DT
期初未分配利润 Retained earnings, beginning of the year >kp?vK;'B
资本公积-股本溢价 Capital surplus - share premium ;he"ph=>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QpA/SmJ
资本公积-接受现金捐赠 Capital surplus - cash donation ^ ALly2
资本公积-股权投资准备 Capital surplus - investment reserve ~SF<,-Kg
资本公积-拨款转入 Capital surplus - subsidiary 1@R
Db)<V
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,TN
2
资本公积-其他 Capital surplus - others *b/`Ya4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ua]o6GlO
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4^~(Mh- Mw
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X4E%2-m@'
盈余公积-储备基金 Surplus reserve - reserve fund _5# y06Q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '~&X wZ&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Yc
`)R
主营业务收入 Sales #( jw!d&
主营业务成本 Cost of sales 5$&%re!{Z
主营业务税金及附加 Sales tax cKim-
营业费用 Operating expenses Hx*;jpy(2
管理费用 General and administrative expenses 87P>IO
财务费用 Financial expenses 4?7W+/~<&
投资收益 Investment income RBm ;e0
其他业务收入 Other operating income 3.W
@ }
营业外收入 Non-operating income M)N?qRD
补贴收入 Subsidy income EzV96+
其他业务支出 Other operating expenses 4VCOKx
营业外支出 Non-operating expenses |J}Mgb-4
所得税 Income tax PCM-i{6/
O8u j`G 9