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 。 \wqi_[A
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现金 Cash in hand 8R}CvzI
银行存款 Cash in bank 9mfqr$3
其他货币资金-外埠存款Other monetary assets - cash in other cities E$d
Pu
其他货币资金-银行本票 Other monetary assets - cashier‘s check -bT1Qh
X
其他货币资金-银行汇票 Other monetary assets - bank draft ) *ocX)AE
其他货币资金-信用卡 Other monetary assets - credit cards G4][`C]8c
其他货币资金-信用证保证金 Other monetary assets - L/C deposit M \rW
其他货币资金-存出投资款 Other monetary assets - cash for investment p5&:>>
短期投资-股票投资 Investments - Short term - stocks |GJSAs"L@
短期投资-债券投资 Investments - Short term - bonds Svj%O(
短期投资-基金投资 Investments - Short term - funds \?A 7{IY
短期投资-其他投资 Investments - Short term - others CEjMHP$=
短期投资跌价准备 Provision for short-term investment OI</o0Ca
长期股权投资-股票投资 Long term equity investment - stocks C;#vW FE
长期股权投资-其他股权投资 Long term equity investment - others uuW._$.A>
长期债券投资-债券投资 Long term securities investemnt - bonds xG i,\K\:
长期债券投资-其他债权投资 Long term securities investment - others raRb
K8CQ
长期投资减值准备 Provision for long-term investment YNV4w{>FD
应收票据 Notes receivable l1XA9>n
应收股利 Dividends receivable o8c4h<,
应收利息 Interest receivable 8%v1[Wi
应收帐款 Trade debtors v {E~R
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 'N#,,d/G
预付帐款 Prepayment [A99e`
应收补贴款 Allowance receivable n5
h4]u
其他应收款 Other debtors ~ {OBRC
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors R,?7|x
其他流动资产 Other current assets F3j#NCuO=z
物资采购 Purchase 9M{z@H/
原材料 Raw materials H;5Fs KIF
包装物 Packing materials LRl2@&z<
低值易耗品 Low value consumbles v;4l*)$)
材料成本差异 Material cost difference =z`GC1]bL
自制半成品 Self-manufactured goods <yE
库存商品 Finished goods seO7/h_a
商品进销差价 Difference between purchase & sales of commodities cC@B\Q
委托加工物资 Consigned processiong material D/w
X
委托代销商品 Consignment-out R]hilb
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受托代销商品 Consignment-in ~kM# lh7At
分期收款发出商品 Goods on instalment sales @X\-c2=
存货跌价准备 Provision for obsolete stocks :(gZ\q">k
待摊费用 Prepaid expenses \=3V]7\&
待处理流动资产损益 Unsettled G/L on current assets ZdQt!
待处理固定资产损益 Unsettled G/L on fixed assets CtiTXDc_
委托贷款-本金 Consignment loan - principle /, T@/
委托贷款-利息 Consignment loan - interest rbfP6t:c3
委托贷款-减值准备 Consignment loan - provision i!
5zHn
固定资产-房屋建筑物 Fixed assets - Buildings Bo.< 4P
固定资产-机器设备 Fixed assets - Plant and machinery t@dv$W2
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固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures fHK`u'
固定资产-运输设备 Fixed assets - Automobiles =y)e&bj
累计折旧 Accumulated depreciation S[g{
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固定资产减值准备 Impairment of fixed assets LDilrG)
工程物资-专用材料 Project material - specific materials Pyfj[m4+}
工程物资-专用设备 Project material - specific equipment Qf0 ]7
工程物资-预付大型设备款 Project material - prepaid for equipment .dqV fa
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
vV5dW
在建工程 Construction in progress n1D,0+N=
在建工程减值准备 Impairment of construction in progress 1yHlBeEC
固定资产清理 Disposal of fixed assets -DWyKR= j"
无形资产-专利权 Intangible assets - patent Rs
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无形资产-非专利技术 Intangible assets - industrial property and know-how h+ixl#:
无形资产-商标权 Intangible assets - trademark rights XNODDH
无形资产-土地使用权 Intangible assets - land use rights \C<|yD
无形资产-商誉 Intangible assets - goodwill }.bhsy
无形资产减值准备 Impairment of intangible assets =z_.RE
长期待摊费用 Deferred assets )bCw~'h*
未确认融资费用 Unrecognized finance fees tCZ3n
其他长期资产 Other long term assets "'B
x<FA
递延税款借项 Deferred assets debits [=f(u
wY>g
应付票据 Notes payable jhU'U
An
应付帐款 Trade creditors "9Q @&C
预收帐款 Adanvances from customers ]Dj,8tf`H
代销商品款 Consignment-in payables <:(pnw*L
其他应交款 Other payable to government of? hP1kl[
其他应付款 Other creditors L-J 7z+{
应付股利 Proposed dividends |%p;4b
待转资产价值 Donated assets ([vyY}43h
预计负债 Accrued liabilities LBO3){=J
应付短期债券 Short-term debentures payable SxyXz8+e[
其他流动负债 Other current liabilities =v-qao7xCV
预提费用 Accrued expenses )w3?o#@
应付工资 Payroll payable "gaurr3
应付福利费 Welfare payable z
n!H&!8&
短期借款-抵押借款 Bank loans - Short term - pledged .K
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短期借款-信用借款 Bank loans - Short term - credit K+2sq+
3q
短期借款-担保借款 Bank loans - Short term - guaranteed ^r4@C2#vzJ
一年内到期长期借款 Long term loans due within one year H[H+s!)"
一年内到期长期应付款 Long term payable due within one year 3W&f^*
长期借款 Bank loans - Long term $q}zW%
应付债券-债券面值 Bond payable - Par value ,gag_o{*a
应付债券-债券溢价 Bond payable - Excess Q&Q$;s3|Y
应付债券-债券折价 Bond payable - Discount G3Z>,"w;=
应付债券-应计利息 Bond payable - Accrued interest Tf0"9
长期应付款 Long term payable uP;qs8
专项应付款 Specific payable
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其他长期负债 Other long term liabilities O$
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应交税金-所得税 Tax payable - income tax 1W@ C]n4
应交税金-增值税 Tax payable - VAT {lNvKm)w
应交税金-营业税 Tax payable - business tax #RfNk;kaA
应交税金-消费税 Tax payable - consumable tax >d/DXv
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应交税金-其他 Tax payable - others } vx+/J
递延税款贷项 Deferred taxation credit G&2UXr3
股本 Share capital */8b)I}yY
已归还投资 Investment returned P|0dZHpT
利润分配-其他转入 Profit appropriation - other transfer in E;I'b:U`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y
~16o
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _BC%98:WP
利润分配-提取储备基金 Profit appropriation - reserve fund roiUVisq*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `lI(SS]w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KM'*+.I
利润分配-利润归还投资 Profit appropriation - return investment by profit |+-D@22y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends nu=yE$BN{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QYS 1.k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,RA;X
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B
sr;MVD
期初未分配利润 Retained earnings, beginning of the year utH/E7^8
资本公积-股本溢价 Capital surplus - share premium uD'GI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H!H&<71-
资本公积-接受现金捐赠 Capital surplus - cash donation pUp&eH
资本公积-股权投资准备 Capital surplus - investment reserve j@ehcK9|
资本公积-拨款转入 Capital surplus - subsidiary ^0x0 rY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ne!0 `^`~
资本公积-其他 Capital surplus - others !@.9>"FU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z30r|Ufh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XWuHH;~*L
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E((U=P}+g
盈余公积-储备基金 Surplus reserve - reserve fund {jK:hQX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund W`vgH/lSnZ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment L
lNd97Z
主营业务收入 Sales N*B_or
主营业务成本 Cost of sales 0Z11V9Jk
主营业务税金及附加 Sales tax fV>
12ici
营业费用 Operating expenses [9-&Lq_ g
管理费用 General and administrative expenses 2:8p>^g=
财务费用 Financial expenses >GV(\In
投资收益 Investment income Qp?+G~*
其他业务收入 Other operating income b23 5Zm
营业外收入 Non-operating income NKy Ksu
补贴收入 Subsidy income ^8z~`he=_J
其他业务支出 Other operating expenses WP}NHz4H
营业外支出 Non-operating expenses $\9M6
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所得税 Income tax $'I-z.G V
9 SBVp6'