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 。 = WHI/|&
o/ 7[
G
现金 Cash in hand 6
Yc(|>b!
银行存款 Cash in bank ksTK'7*
其他货币资金-外埠存款Other monetary assets - cash in other cities ym+Ezb#o
其他货币资金-银行本票 Other monetary assets - cashier‘s check ?C- ju8]|
其他货币资金-银行汇票 Other monetary assets - bank draft DIfQ~O+u
其他货币资金-信用卡 Other monetary assets - credit cards WZTAXOw
其他货币资金-信用证保证金 Other monetary assets - L/C deposit @1xIph<z
其他货币资金-存出投资款 Other monetary assets - cash for investment `F]
短期投资-股票投资 Investments - Short term - stocks 0wCQPvO
短期投资-债券投资 Investments - Short term - bonds m41%?uC/
短期投资-基金投资 Investments - Short term - funds |QD#Dx1_
短期投资-其他投资 Investments - Short term - others fzA Fn$[
短期投资跌价准备 Provision for short-term investment mZM,"Wq,
长期股权投资-股票投资 Long term equity investment - stocks pRzL}-[/v
长期股权投资-其他股权投资 Long term equity investment - others i]OEhB
Y
长期债券投资-债券投资 Long term securities investemnt - bonds r*dNta<
长期债券投资-其他债权投资 Long term securities investment - others
*;xGH
长期投资减值准备 Provision for long-term investment %~} ,N
应收票据 Notes receivable q!W=U8`
应收股利 Dividends receivable 8]oolA:^4s
应收利息 Interest receivable @biU@
[D
应收帐款 Trade debtors K7@|2;e
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors /]U;7)
预付帐款 Prepayment UNK.39
应收补贴款 Allowance receivable #kh:GAp]
其他应收款 Other debtors rxqSi0p
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors E-($Xc
其他流动资产 Other current assets b^&azUkMN
物资采购 Purchase {9X mFa
原材料 Raw materials `HO]
kJpX
包装物 Packing materials I ~^Xw7
低值易耗品 Low value consumbles ~y?Nn8+&f
材料成本差异 Material cost difference pwk Te
自制半成品 Self-manufactured goods KCAV
库存商品 Finished goods gwdAf
%|f
商品进销差价 Difference between purchase & sales of commodities ca3SE^
委托加工物资 Consigned processiong material 8};kNW^2m
委托代销商品 Consignment-out h"/'H)G7_&
受托代销商品 Consignment-in
`6lOq H
分期收款发出商品 Goods on instalment sales i7Cuc+j8
存货跌价准备 Provision for obsolete stocks <h;_:
待摊费用 Prepaid expenses k5J18S
待处理流动资产损益 Unsettled G/L on current assets S;jD@j\t&
待处理固定资产损益 Unsettled G/L on fixed assets o"FR%%
委托贷款-本金 Consignment loan - principle 5ba e-
委托贷款-利息 Consignment loan - interest I$p1^8~L
委托贷款-减值准备 Consignment loan - provision jvAjnh#
固定资产-房屋建筑物 Fixed assets - Buildings .9WOTti
固定资产-机器设备 Fixed assets - Plant and machinery NbTaI{r
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ck%YEMs
固定资产-运输设备 Fixed assets - Automobiles lC`w}0p
累计折旧 Accumulated depreciation xm1'
固定资产减值准备 Impairment of fixed assets 4/k`gT4
工程物资-专用材料 Project material - specific materials dJ/gc"7aO
工程物资-专用设备 Project material - specific equipment [ZC\8tP`V
工程物资-预付大型设备款 Project material - prepaid for equipment |TP,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 0[M2LF!m
在建工程 Construction in progress w-2#CX8jY
在建工程减值准备 Impairment of construction in progress
nlI3|5
固定资产清理 Disposal of fixed assets /CMgWGI
无形资产-专利权 Intangible assets - patent dv
qg H
无形资产-非专利技术 Intangible assets - industrial property and know-how :CK`v6 Qs
无形资产-商标权 Intangible assets - trademark rights Dr(2@0P
无形资产-土地使用权 Intangible assets - land use rights +3o0GJ
无形资产-商誉 Intangible assets - goodwill 'RhS%
l
无形资产减值准备 Impairment of intangible assets >j3':>\U
长期待摊费用 Deferred assets JN4gH4ez)
未确认融资费用 Unrecognized finance fees Kw$@_~BJ6
其他长期资产 Other long term assets CLk,]kA'r
递延税款借项 Deferred assets debits R
gUQ:
应付票据 Notes payable a/J Mg
应付帐款 Trade creditors &P>& T
预收帐款 Adanvances from customers 8)=(eI$
代销商品款 Consignment-in payables iw=e"6
V
其他应交款 Other payable to government c*.
其他应付款 Other creditors IW&*3I<K
应付股利 Proposed dividends (,jsZ!sl
待转资产价值 Donated assets D)?%kNeA
预计负债 Accrued liabilities 8Iu6r}k?~`
应付短期债券 Short-term debentures payable @TD=or .&
其他流动负债 Other current liabilities oA@M =
预提费用 Accrued expenses 'W4B
应付工资 Payroll payable sve} ent
应付福利费 Welfare payable 4v |i\V>M
短期借款-抵押借款 Bank loans - Short term - pledged li
v=q
短期借款-信用借款 Bank loans - Short term - credit &M<"Fmn
短期借款-担保借款 Bank loans - Short term - guaranteed YY :{/0?
一年内到期长期借款 Long term loans due within one year wpt$bqs|1
一年内到期长期应付款 Long term payable due within one year @&`^#pok
长期借款 Bank loans - Long term 8/(}Wet
应付债券-债券面值 Bond payable - Par value ]Idwy|eG
应付债券-债券溢价 Bond payable - Excess C
?>d$G8
应付债券-债券折价 Bond payable - Discount d'ZB{'[8p
应付债券-应计利息 Bond payable - Accrued interest ^|p D(v
长期应付款 Long term payable dor1(@no|
专项应付款 Specific payable j
5" L
其他长期负债 Other long term liabilities JbL3/h]
应交税金-所得税 Tax payable - income tax cW_wIy\]&
应交税金-增值税 Tax payable - VAT /<n7iIK)
应交税金-营业税 Tax payable - business tax ;tVd+[8
应交税金-消费税 Tax payable - consumable tax
]
&"ii
应交税金-其他 Tax payable - others NK/y,f6
递延税款贷项 Deferred taxation credit LKp;sV
股本 Share capital {<@ud0A:\
已归还投资 Investment returned V^R,j1*
利润分配-其他转入 Profit appropriation - other transfer in BYMdX J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ][tR=Y#&y5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m//aAxmB
利润分配-提取储备基金 Profit appropriation - reserve fund 4'dN7E1*f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q4w]9b/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cZ|NGkZ
利润分配-利润归还投资 Profit appropriation - return investment by profit
*EvW: <
利润分配-应付优先股股利 Profit appropriation - preference shares dividends JygJ4RI%j
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \%Y`>x
.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?%$O7_ThvA
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MGMJeqvr
期初未分配利润 Retained earnings, beginning of the year uA[
:
资本公积-股本溢价 Capital surplus - share premium Qs
za,09
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mj e9i
资本公积-接受现金捐赠 Capital surplus - cash donation KYw7Jx`l
资本公积-股权投资准备 Capital surplus - investment reserve _b&26!gl
资本公积-拨款转入 Capital surplus - subsidiary J.XhP_aT
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j3;W-c`5
资本公积-其他 Capital surplus - others ut\X{.r7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }Vob)r{R@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L~{(9J'(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZCj1Cz]"l<
盈余公积-储备基金 Surplus reserve - reserve fund H=,>-eVv*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &8l?$7S"_/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment o*/;Zp==
主营业务收入 Sales lSaX!${R'T
主营业务成本 Cost of sales
l$\B>u,>
主营业务税金及附加 Sales tax c`\/]
营业费用 Operating expenses HM0&%
管理费用 General and administrative expenses og35Vs0
财务费用 Financial expenses @@
K/0:],
投资收益 Investment income h[iO'Vq
其他业务收入 Other operating income Ul/m]b6-
营业外收入 Non-operating income
OM1{-W
补贴收入 Subsidy income -O?HfQ
其他业务支出 Other operating expenses ~mt{j7
营业外支出 Non-operating expenses (>A#|N1U
所得税 Income tax !`H{jwH
%n9ukc~$p