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 。 tM]
~^U
cS/\&%7u
现金 Cash in hand DVt;I$
银行存款 Cash in bank 6U6,Wu
其他货币资金-外埠存款Other monetary assets - cash in other cities Mfe/(tlI
其他货币资金-银行本票 Other monetary assets - cashier‘s check fEE[huG
其他货币资金-银行汇票 Other monetary assets - bank draft fOCLN$x^
其他货币资金-信用卡 Other monetary assets - credit cards Y&KI/]ly,L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit `P<}MeJ\l
其他货币资金-存出投资款 Other monetary assets - cash for investment 6= s!~
短期投资-股票投资 Investments - Short term - stocks 9F)+p7VJq
短期投资-债券投资 Investments - Short term - bonds js)M
c*]&
短期投资-基金投资 Investments - Short term - funds SYRr|Lg
短期投资-其他投资 Investments - Short term - others yKF"\^`@
短期投资跌价准备 Provision for short-term investment 4Tgy2[D?q
长期股权投资-股票投资 Long term equity investment - stocks J3gJSRT@P
长期股权投资-其他股权投资 Long term equity investment - others Ac}+Uq
长期债券投资-债券投资 Long term securities investemnt - bonds ;rYL\`6L
长期债券投资-其他债权投资 Long term securities investment - others T%Xl(.Ft
长期投资减值准备 Provision for long-term investment GZ,`?
应收票据 Notes receivable
u )PB@
应收股利 Dividends receivable hp+=UnW
应收利息 Interest receivable i1$ $86
应收帐款 Trade debtors }Tf~)x
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "n3r,
预付帐款 Prepayment kx0(v1y3gT
应收补贴款 Allowance receivable U8qb2'a8
其他应收款 Other debtors 68JYA?
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors |l)SX\Qf`@
其他流动资产 Other current assets Jt5\
物资采购 Purchase @dei}!e
原材料 Raw materials 5H#f;L\k
包装物 Packing materials 6U5L>sQ
低值易耗品 Low value consumbles "/[xak!g
材料成本差异 Material cost difference tIfA]pE
自制半成品 Self-manufactured goods 9$ZQuHSw7
库存商品 Finished goods l
Os91+.%
商品进销差价 Difference between purchase & sales of commodities K8M[xaI@
委托加工物资 Consigned processiong material U Hh
委托代销商品 Consignment-out NQ~keN
受托代销商品 Consignment-in wb~BY
分期收款发出商品 Goods on instalment sales ? cU9~=
存货跌价准备 Provision for obsolete stocks nR'!Ui
待摊费用 Prepaid expenses cB#5LXbCE
待处理流动资产损益 Unsettled G/L on current assets koDIxj'%X
待处理固定资产损益 Unsettled G/L on fixed assets XE8>&&X
委托贷款-本金 Consignment loan - principle KSkT6_<
委托贷款-利息 Consignment loan - interest OQ>8Q`
委托贷款-减值准备 Consignment loan - provision 8AL`<8$
固定资产-房屋建筑物 Fixed assets - Buildings v,bCj6
固定资产-机器设备 Fixed assets - Plant and machinery z6
T3vw
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures OZ>
w.$ue
固定资产-运输设备 Fixed assets - Automobiles .kKU MyW(
累计折旧 Accumulated depreciation D! TFb E
固定资产减值准备 Impairment of fixed assets ,9;RP/"7
工程物资-专用材料 Project material - specific materials QS(aA*D
工程物资-专用设备 Project material - specific equipment *|WS,
工程物资-预付大型设备款 Project material - prepaid for equipment ]e`&py E
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production
mY6d+
在建工程 Construction in progress mQ(6ahD U
在建工程减值准备 Impairment of construction in progress A$d)xq-]K
固定资产清理 Disposal of fixed assets j#4 Iu&YJ
无形资产-专利权 Intangible assets - patent #o`y<1rN
无形资产-非专利技术 Intangible assets - industrial property and know-how KA~eOEjM
无形资产-商标权 Intangible assets - trademark rights xE>H:YPm
无形资产-土地使用权 Intangible assets - land use rights -u+@5K;^Y
无形资产-商誉 Intangible assets - goodwill y2Eq-Ie
无形资产减值准备 Impairment of intangible assets N8*6sK.
长期待摊费用 Deferred assets Z*uv~0a>9Q
未确认融资费用 Unrecognized finance fees h[eC i
其他长期资产 Other long term assets ZAATV+Z
递延税款借项 Deferred assets debits T(
$d3Nn1
应付票据 Notes payable Ub[SUeBGH
应付帐款 Trade creditors Aw?i6d
预收帐款 Adanvances from customers Hwb+@'o
代销商品款 Consignment-in payables ctg U
其他应交款 Other payable to government |w; hu]
其他应付款 Other creditors G-7!|&
应付股利 Proposed dividends l-^2>K[
待转资产价值 Donated assets @QOlo-u
预计负债 Accrued liabilities bsClw
应付短期债券 Short-term debentures payable v9*ugu[K9
其他流动负债 Other current liabilities >qE f991SZ
预提费用 Accrued expenses aMv?D(Meb
应付工资 Payroll payable R:N4_4& C~
应付福利费 Welfare payable b0VEMu81k
短期借款-抵押借款 Bank loans - Short term - pledged M~/Pk7CC
短期借款-信用借款 Bank loans - Short term - credit 0FN;^hP5|
短期借款-担保借款 Bank loans - Short term - guaranteed t+
9[ki
一年内到期长期借款 Long term loans due within one year 5;v_?M!UCK
一年内到期长期应付款 Long term payable due within one year h2S!<
长期借款 Bank loans - Long term
l<3X:)
应付债券-债券面值 Bond payable - Par value :zA/~/Wo
应付债券-债券溢价 Bond payable - Excess DsJ ikg(J
应付债券-债券折价 Bond payable - Discount "rl(
%~Op
应付债券-应计利息 Bond payable - Accrued interest 1R-1#<a>&
长期应付款 Long term payable 8NF93tqD6
专项应付款 Specific payable gWk?g^KJL
其他长期负债 Other long term liabilities YL?2gBT
应交税金-所得税 Tax payable - income tax nj1TX
应交税金-增值税 Tax payable - VAT r~[Bzw"c
应交税金-营业税 Tax payable - business tax ,|}}Ml
应交税金-消费税 Tax payable - consumable tax ?T1vc
应交税金-其他 Tax payable - others ()}(3>O-
递延税款贷项 Deferred taxation credit H|\@[:A+
股本 Share capital k2 _i;v
已归还投资 Investment returned
8(3nv[
利润分配-其他转入 Profit appropriation - other transfer in *VX"_C0Jy=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gPE`mE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :?!b\LJ2^
利润分配-提取储备基金 Profit appropriation - reserve fund NZb}n`:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 60\`TsFobT
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 42oW]b%P{;
利润分配-利润归还投资 Profit appropriation - return investment by profit XJZ\ss
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g)Tr#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8(zE^W,[8"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends olv0w;s
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
N%f%
U
期初未分配利润 Retained earnings, beginning of the year OA7YWk<K
资本公积-股本溢价 Capital surplus - share premium Rs@>
LA
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b)+;=o%
资本公积-接受现金捐赠 Capital surplus - cash donation F G:t2ea
资本公积-股权投资准备 Capital surplus - investment reserve PQd*)6K:A
资本公积-拨款转入 Capital surplus - subsidiary MD):g@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <da-iY\5
资本公积-其他 Capital surplus - others eae `#>XP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Te6cw+6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B7QRG0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O7"16~a
盈余公积-储备基金 Surplus reserve - reserve fund
sRI0;
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +$YHdgZ.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment | LXVf
主营业务收入 Sales ,+4*\yI3l
主营业务成本 Cost of sales !AXt6z cZ
主营业务税金及附加 Sales tax n\i~H
营业费用 Operating expenses BROn2aSx%
管理费用 General and administrative expenses >~;=
j~
财务费用 Financial expenses XfQK
kol
投资收益 Investment income >Jk]=
_%
其他业务收入 Other operating income [.Rdq]w6
营业外收入 Non-operating income $5wf{iZY.Q
补贴收入 Subsidy income h-<Qj,L{W
其他业务支出 Other operating expenses <nk9IAH
营业外支出 Non-operating expenses 8w$q4fg0
所得税 Income tax Xaw ~Hh)
} *jmW P