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 。 ZXXJ!9-&+J
9|Ylv:sR
现金 Cash in hand uG/'
9C6Z
银行存款 Cash in bank x U"g~hT
其他货币资金-外埠存款Other monetary assets - cash in other cities \UX9[5|
其他货币资金-银行本票 Other monetary assets - cashier‘s check )2# qi/
其他货币资金-银行汇票 Other monetary assets - bank draft 7]ySj<1
其他货币资金-信用卡 Other monetary assets - credit cards ]68FGH
其他货币资金-信用证保证金 Other monetary assets - L/C deposit !yr4B"kz
其他货币资金-存出投资款 Other monetary assets - cash for investment 6:AEg
短期投资-股票投资 Investments - Short term - stocks )l/
.<`|
短期投资-债券投资 Investments - Short term - bonds d[ _@l
短期投资-基金投资 Investments - Short term - funds ya[f?0b0
短期投资-其他投资 Investments - Short term - others
7{7Y[F0
短期投资跌价准备 Provision for short-term investment f=.!/e70
长期股权投资-股票投资 Long term equity investment - stocks !b&+2y2i[W
长期股权投资-其他股权投资 Long term equity investment - others lBm`W]3T
长期债券投资-债券投资 Long term securities investemnt - bonds sbhzER
长期债券投资-其他债权投资 Long term securities investment - others hwA&SS
长期投资减值准备 Provision for long-term investment L=fy!R
应收票据 Notes receivable Vbe@S?u-
应收股利 Dividends receivable qM6hE.J
应收利息 Interest receivable i`W~-J
应收帐款 Trade debtors %yd(=%)fMB
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors y%x:~.
预付帐款 Prepayment ?\(qA+iP0
应收补贴款 Allowance receivable _1mpsY<
k
其他应收款 Other debtors \3"B$Sp|=
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors IP@3R(DS%
其他流动资产 Other current assets ZJm$7T)V
物资采购 Purchase 6b$C/
原材料 Raw materials z30 mk
包装物 Packing materials k+*pg4'
低值易耗品 Low value consumbles _l1"X ^Aa
材料成本差异 Material cost difference =f [/Pv
自制半成品 Self-manufactured goods sI h5cT
库存商品 Finished goods g$zGiqzMK
商品进销差价 Difference between purchase & sales of commodities l)~U
8
委托加工物资 Consigned processiong material X Q
CE`m
委托代销商品 Consignment-out o|q5eUh=EY
受托代销商品 Consignment-in
^,FG9
分期收款发出商品 Goods on instalment sales `'>~(8&zE
存货跌价准备 Provision for obsolete stocks ru6M9\h*
待摊费用 Prepaid expenses }fv7WhQ
待处理流动资产损益 Unsettled G/L on current assets H_Va$}8z
待处理固定资产损益 Unsettled G/L on fixed assets `M{Ne:J
委托贷款-本金 Consignment loan - principle ,>za|y<n
委托贷款-利息 Consignment loan - interest bsr]Z&9rrk
委托贷款-减值准备 Consignment loan - provision pzoh9}bue
固定资产-房屋建筑物 Fixed assets - Buildings 4;
0#Z^p
固定资产-机器设备 Fixed assets - Plant and machinery KLj=M;$:K
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *wY+yoj
固定资产-运输设备 Fixed assets - Automobiles JtsXMZz
累计折旧 Accumulated depreciation 5j$&Zgx51
固定资产减值准备 Impairment of fixed assets I/!AjB8W4
工程物资-专用材料 Project material - specific materials f6Lc"b3s1
工程物资-专用设备 Project material - specific equipment D_[NzCv<-
工程物资-预付大型设备款 Project material - prepaid for equipment *3!r &iY
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production V5i}^%QSs
在建工程 Construction in progress { Ie~MW
在建工程减值准备 Impairment of construction in progress |
)" y
固定资产清理 Disposal of fixed assets 023uAaI^3r
无形资产-专利权 Intangible assets - patent 43-Bx`6\
无形资产-非专利技术 Intangible assets - industrial property and know-how g5"I{ol5T~
无形资产-商标权 Intangible assets - trademark rights "Da-e\yA
无形资产-土地使用权 Intangible assets - land use rights mpCu,l+lo
无形资产-商誉 Intangible assets - goodwill 8 hhMuh
无形资产减值准备 Impairment of intangible assets =S\^j"
长期待摊费用 Deferred assets 6 C
O5:\
未确认融资费用 Unrecognized finance fees UKV<Ye|
其他长期资产 Other long term assets );_ /0:
递延税款借项 Deferred assets debits >~]|o
应付票据 Notes payable IVZUB*wv)b
应付帐款 Trade creditors %3"3V1
预收帐款 Adanvances from customers tm1&OY
代销商品款 Consignment-in payables CTKw2`5u
其他应交款 Other payable to government 7SH3k=x
其他应付款 Other creditors i$$h6P#
应付股利 Proposed dividends d>W#c8X>
待转资产价值 Donated assets 5Phsh
预计负债 Accrued liabilities l4.ql1BX@y
应付短期债券 Short-term debentures payable MRK=\qjD
其他流动负债 Other current liabilities _b>{:H&\
预提费用 Accrued expenses mMOgx
应付工资 Payroll payable doe3V-if
应付福利费 Welfare payable RticGQy&5
短期借款-抵押借款 Bank loans - Short term - pledged @ext6cFe3<
短期借款-信用借款 Bank loans - Short term - credit G`jvy@
短期借款-担保借款 Bank loans - Short term - guaranteed O(2c_! d
一年内到期长期借款 Long term loans due within one year t 4zUj%F
一年内到期长期应付款 Long term payable due within one year 9-q> W
长期借款 Bank loans - Long term P0(LdZH6u
应付债券-债券面值 Bond payable - Par value "crp/Bj?
应付债券-债券溢价 Bond payable - Excess C4d'z(<
应付债券-债券折价 Bond payable - Discount vnVT0)Lel
应付债券-应计利息 Bond payable - Accrued interest 7&wxnxSk^
长期应付款 Long term payable [7~AWZU3
专项应付款 Specific payable hGw}o,g
其他长期负债 Other long term liabilities OIpT9
应交税金-所得税 Tax payable - income tax ZzTkEz >
应交税金-增值税 Tax payable - VAT G4~@
应交税金-营业税 Tax payable - business tax =M4:nt
应交税金-消费税 Tax payable - consumable tax !.q99DB
应交税金-其他 Tax payable - others
FXn98UF Y
递延税款贷项 Deferred taxation credit _yR_u+5
股本 Share capital ,Eh]Zv1AE
已归还投资 Investment returned @_$$'XA7
利润分配-其他转入 Profit appropriation - other transfer in F=w:!tqA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lw}7kp4
2F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *QWOWg4w
利润分配-提取储备基金 Profit appropriation - reserve fund X$1YvYsID
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v<g~EjzCf
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4e
eh+T
利润分配-利润归还投资 Profit appropriation - return investment by profit cN?/YkW?]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends j$XaO%y)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <%%)C>l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wd<{%qK`{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _->+Hjj ^
期初未分配利润 Retained earnings, beginning of the year "u^vBd[}
资本公积-股本溢价 Capital surplus - share premium cuumQQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve i^iu#WC
资本公积-接受现金捐赠 Capital surplus - cash donation u^|cG{i5"
资本公积-股权投资准备 Capital surplus - investment reserve <)~-]
资本公积-拨款转入 Capital surplus - subsidiary yp^k;G?_d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ok:L]8UN3
资本公积-其他 Capital surplus - others D_JGbNigA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p4k}B. f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .zt&H
I.F
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tu$rVwgM
盈余公积-储备基金 Surplus reserve - reserve fund P7,g^:$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4@Db $PHs
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N\Lu+ x5
主营业务收入 Sales OaY89ko
主营业务成本 Cost of sales X
<C fy
主营业务税金及附加 Sales tax na~ FT[3C
营业费用 Operating expenses Ri_2@U-
管理费用 General and administrative expenses @#N7M2/
财务费用 Financial expenses w|S b`eR
投资收益 Investment income ty#6%
其他业务收入 Other operating income kqj)&0|X
营业外收入 Non-operating income Nb
!i_@m%s
补贴收入 Subsidy income |?{V-L
其他业务支出 Other operating expenses .*
9u_2<
营业外支出 Non-operating expenses
MI(#~\Y~P
所得税 Income tax %Gyn.9\
[?9 `x-
Q