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 。 B{OW}D$P#
e}](6"t`5
现金 Cash in hand EDq$vB
银行存款 Cash in bank 0gv3v@QO
其他货币资金-外埠存款Other monetary assets - cash in other cities je- ,S>U
其他货币资金-银行本票 Other monetary assets - cashier‘s check X ]pR,\B
其他货币资金-银行汇票 Other monetary assets - bank draft 2<y}91N:
其他货币资金-信用卡 Other monetary assets - credit cards `Ct'/h{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit {FV,j.D
其他货币资金-存出投资款 Other monetary assets - cash for investment JK(`6qB>(6
短期投资-股票投资 Investments - Short term - stocks LY\ddI*s
短期投资-债券投资 Investments - Short term - bonds NRHr6!f>
短期投资-基金投资 Investments - Short term - funds ~{1/* &P
短期投资-其他投资 Investments - Short term - others C}(<PNT
短期投资跌价准备 Provision for short-term investment u|m[(-`
长期股权投资-股票投资 Long term equity investment - stocks S{^6iR
长期股权投资-其他股权投资 Long term equity investment - others u_}`
y1Xu#
长期债券投资-债券投资 Long term securities investemnt - bonds `x%U
长期债券投资-其他债权投资 Long term securities investment - others
ueWR/
长期投资减值准备 Provision for long-term investment b!4N)t>gl
应收票据 Notes receivable Qfkh0DX
B
应收股利 Dividends receivable Tsm)&$JI8
应收利息 Interest receivable 9atjK4+o
应收帐款 Trade debtors ;xW8Z<\-
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors
LaIW,+
预付帐款 Prepayment
PZ
应收补贴款 Allowance receivable QQ^Gd8nQ
其他应收款 Other debtors R/ALR
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors >zPO>.?h7T
其他流动资产 Other current assets p|&ZJ@3
物资采购 Purchase _Hz~HoNU
原材料 Raw materials PtVo7zOye
包装物 Packing materials `DgaO-Dg3
低值易耗品 Low value consumbles 71k!k&Im
材料成本差异 Material cost difference 3o+KP[A
自制半成品 Self-manufactured goods =F'l's^j
库存商品 Finished goods 4c5^7";P
商品进销差价 Difference between purchase & sales of commodities 7af?E)}v
委托加工物资 Consigned processiong material XPHQAo[(s
委托代销商品 Consignment-out rmY,v
受托代销商品 Consignment-in 7>nhIp))
分期收款发出商品 Goods on instalment sales .DgoOo%?"
存货跌价准备 Provision for obsolete stocks NqiB8hZ~
待摊费用 Prepaid expenses 8 *4@-3Sx
待处理流动资产损益 Unsettled G/L on current assets (l\a '3a.
待处理固定资产损益 Unsettled G/L on fixed assets nwa\Lrh
委托贷款-本金 Consignment loan - principle & cM
u/ }
委托贷款-利息 Consignment loan - interest E/"YId `A
委托贷款-减值准备 Consignment loan - provision K)<Wm
,tON
固定资产-房屋建筑物 Fixed assets - Buildings P1(8U%
固定资产-机器设备 Fixed assets - Plant and machinery 8fJR{jD(s
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures /_NkB$&
固定资产-运输设备 Fixed assets - Automobiles 5xh!f%6
累计折旧 Accumulated depreciation ~v.
jZ/h
固定资产减值准备 Impairment of fixed assets 4mEzcwo'
工程物资-专用材料 Project material - specific materials @+}rEe_(
工程物资-专用设备 Project material - specific equipment Si#"Wn?|
工程物资-预付大型设备款 Project material - prepaid for equipment u/z,92mmS
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 7!O^;]+,
在建工程 Construction in progress pY^pTWs(
在建工程减值准备 Impairment of construction in progress kVV\*"9y
固定资产清理 Disposal of fixed assets 4^
c!_K&&
无形资产-专利权 Intangible assets - patent E)KB@f<g*
无形资产-非专利技术 Intangible assets - industrial property and know-how .yZK.[x4
无形资产-商标权 Intangible assets - trademark rights th5,HO~
无形资产-土地使用权 Intangible assets - land use rights 6?53q e
无形资产-商誉 Intangible assets - goodwill Dl0/-=L
无形资产减值准备 Impairment of intangible assets ;): 8yBMk
长期待摊费用 Deferred assets lr9=OlH
未确认融资费用 Unrecognized finance fees AyE%0KmraK
其他长期资产 Other long term assets 4a\n4KO X
递延税款借项 Deferred assets debits e{v,x1Y_z(
应付票据 Notes payable X}3P
1.n:
应付帐款 Trade creditors oHxGbvQc
预收帐款 Adanvances from customers Bj;\mUsk
代销商品款 Consignment-in payables ?RZq =5Um&
其他应交款 Other payable to government $-m@KB
其他应付款 Other creditors 5gO /-Zj
应付股利 Proposed dividends JzHqNUn*M
待转资产价值 Donated assets fp9rO}##
预计负债 Accrued liabilities q $t&|{
应付短期债券 Short-term debentures payable gsnP!2cR
其他流动负债 Other current liabilities q]F4Lq(
预提费用 Accrued expenses `-~`<#E[
应付工资 Payroll payable
Bx+d3
应付福利费 Welfare payable Z+Kv+Gmq
H
短期借款-抵押借款 Bank loans - Short term - pledged IeO-O'^&`
短期借款-信用借款 Bank loans - Short term - credit d/l,C4p
短期借款-担保借款 Bank loans - Short term - guaranteed \M+MDT&
一年内到期长期借款 Long term loans due within one year fr8Xoa%1=
一年内到期长期应付款 Long term payable due within one year >NJjS8f5
长期借款 Bank loans - Long term >g>?Y G
应付债券-债券面值 Bond payable - Par value +T-@5v
[
应付债券-债券溢价 Bond payable - Excess S
<2}8D
应付债券-债券折价 Bond payable - Discount @/9>=#4c
应付债券-应计利息 Bond payable - Accrued interest 1#/6r :
长期应付款 Long term payable Po1hq2-U8
专项应付款 Specific payable 7 n\mj\
其他长期负债 Other long term liabilities )X7e$<SU*
应交税金-所得税 Tax payable - income tax 1Wv{xML"
应交税金-增值税 Tax payable - VAT =.DTR
5(_h
应交税金-营业税 Tax payable - business tax 3voW
应交税金-消费税 Tax payable - consumable tax Kl2}o|b
应交税金-其他 Tax payable - others IDj_l+?c
递延税款贷项 Deferred taxation credit U9x4j_.q
股本 Share capital I"B8_
已归还投资 Investment returned [w,(EE
利润分配-其他转入 Profit appropriation - other transfer in FX7M4t#<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xtOx|FkYcl
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y7>iz6N
利润分配-提取储备基金 Profit appropriation - reserve fund !I
N@i:m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Dzo{PstM%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y=9qJ`q
利润分配-利润归还投资 Profit appropriation - return investment by profit 7LG+$LEz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zkd3Z$Ce
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :]yg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jff 79)f
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %?Rs*-F.~1
期初未分配利润 Retained earnings, beginning of the year ~xw
5\Y^
资本公积-股本溢价 Capital surplus - share premium J6DnPaw-G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Yhe+u\vGs\
资本公积-接受现金捐赠 Capital surplus - cash donation s\_l=v3
资本公积-股权投资准备 Capital surplus - investment reserve +yCTH
资本公积-拨款转入 Capital surplus - subsidiary #
$FY+`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c&
3#-DNI
资本公积-其他 Capital surplus - others
O)O Uy
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >'N!dM.+9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s_xV-C#q@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V>B'+b+<
盈余公积-储备基金 Surplus reserve - reserve fund n3'dLJH|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6p#g0t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -/zp&*0gcx
主营业务收入 Sales R+d<
fe
主营业务成本 Cost of sales 8-ZUS|7B
主营业务税金及附加 Sales tax jM]d'E?ZLA
营业费用 Operating expenses ujx@@N
管理费用 General and administrative expenses V`[P4k+b
财务费用 Financial expenses Nl
{7
投资收益 Investment income @7fm
1b
其他业务收入 Other operating income 5Q|sta!
营业外收入 Non-operating income DKTD Z*
补贴收入 Subsidy income La9r
其他业务支出 Other operating expenses vnTq6:f#M
营业外支出 Non-operating expenses iTu0T!4F
所得税 Income tax , |l@j%
U-eI\Lu