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 。 X's-i!
nchhNU
现金 Cash in hand C"PN3>x}j
银行存款 Cash in bank y%Ui)UMnw]
其他货币资金-外埠存款Other monetary assets - cash in other cities NIrK+uC.d
其他货币资金-银行本票 Other monetary assets - cashier‘s check 4f~CG
r
其他货币资金-银行汇票 Other monetary assets - bank draft *,-)4)7d
其他货币资金-信用卡 Other monetary assets - credit cards (pm]U7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 8RbtI
4
其他货币资金-存出投资款 Other monetary assets - cash for investment !ge,]@/
短期投资-股票投资 Investments - Short term - stocks ^2[0cne
短期投资-债券投资 Investments - Short term - bonds + ^{;o0kcx
短期投资-基金投资 Investments - Short term - funds AMA:hQ
短期投资-其他投资 Investments - Short term - others - o$S=
短期投资跌价准备 Provision for short-term investment [&k[k)
长期股权投资-股票投资 Long term equity investment - stocks 0I* ^VGZ
长期股权投资-其他股权投资 Long term equity investment - others #.?DsK_:@
长期债券投资-债券投资 Long term securities investemnt - bonds WM}:%T-
长期债券投资-其他债权投资 Long term securities investment - others '
jR8 3A*
长期投资减值准备 Provision for long-term investment 6C9KT;6
应收票据 Notes receivable k ~lj:7g~
应收股利 Dividends receivable }r3,
fH
应收利息 Interest receivable O?p.kf{b
应收帐款 Trade debtors pOS:/~I3
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors RX4O1Z0
预付帐款 Prepayment m1a0uEA
G
应收补贴款 Allowance receivable cBb!7?6(
其他应收款 Other debtors e2*0NT^R
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors P.$U6cq
其他流动资产 Other current assets 1 h|cr_
物资采购 Purchase Y=sRVypJ
原材料 Raw materials 7=
0uG
包装物 Packing materials ndT:,"s
低值易耗品 Low value consumbles wxB?}
材料成本差异 Material cost difference g3 6oEz~|
自制半成品 Self-manufactured goods Gy.<gyK9
库存商品 Finished goods =H.l/'/Z
商品进销差价 Difference between purchase & sales of commodities fu}NH\{
委托加工物资 Consigned processiong material &<R8'
委托代销商品 Consignment-out Qzw~\KY:
受托代销商品 Consignment-in kEf}yTy
分期收款发出商品 Goods on instalment sales Q4{%)}2$
存货跌价准备 Provision for obsolete stocks aj51%wKMb:
待摊费用 Prepaid expenses l %=yT6
待处理流动资产损益 Unsettled G/L on current assets 9~I\Wj
B
"
待处理固定资产损益 Unsettled G/L on fixed assets h']RP
委托贷款-本金 Consignment loan - principle >Bq;Z
}EV
委托贷款-利息 Consignment loan - interest p<Wb^BE
委托贷款-减值准备 Consignment loan - provision YR'?f
r
固定资产-房屋建筑物 Fixed assets - Buildings o<1e-
固定资产-机器设备 Fixed assets - Plant and machinery
"
E72j.
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures J?)vsnD.H
固定资产-运输设备 Fixed assets - Automobiles M(HU^?B{'
累计折旧 Accumulated depreciation /p~"?9b[ i
固定资产减值准备 Impairment of fixed assets $"0t 1
工程物资-专用材料 Project material - specific materials B~^MhX
+j
工程物资-专用设备 Project material - specific equipment -Cd4yWkO
工程物资-预付大型设备款 Project material - prepaid for equipment oF,
XSd
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production eJ+;!0
在建工程 Construction in progress 'C+z
在建工程减值准备 Impairment of construction in progress NoO>CjeFb
固定资产清理 Disposal of fixed assets ^W9[PE#F
无形资产-专利权 Intangible assets - patent ~:b bV6YO
无形资产-非专利技术 Intangible assets - industrial property and know-how !;{@O`j?b
无形资产-商标权 Intangible assets - trademark rights 5u T
9ssC
无形资产-土地使用权 Intangible assets - land use rights ~QFD ^SoK
无形资产-商誉 Intangible assets - goodwill L
!V`Sb
无形资产减值准备 Impairment of intangible assets /|t
vGC.#
长期待摊费用 Deferred assets Bwjd/id q
未确认融资费用 Unrecognized finance fees v]F q}I"
其他长期资产 Other long term assets .3?'+KZ,
递延税款借项 Deferred assets debits D%(9ot{!e
应付票据 Notes payable 6[$kEKOY=
应付帐款 Trade creditors sSd
预收帐款 Adanvances from customers !H{)L@f
代销商品款 Consignment-in payables #bUWF|zfT
其他应交款 Other payable to government "Ol;0>$
其他应付款 Other creditors
V"%2T z
应付股利 Proposed dividends a3?Dtoy'
待转资产价值 Donated assets Q-F'-@`(C
预计负债 Accrued liabilities @ v/%^
应付短期债券 Short-term debentures payable &JAQ:([:
其他流动负债 Other current liabilities (M4~N)7<P5
预提费用 Accrued expenses LTp5T|O
应付工资 Payroll payable ?=jmyDXH!
应付福利费 Welfare payable F
+*>q
短期借款-抵押借款 Bank loans - Short term - pledged Qc;`nck
短期借款-信用借款 Bank loans - Short term - credit kF3 EJ
短期借款-担保借款 Bank loans - Short term - guaranteed x,E#+
m
一年内到期长期借款 Long term loans due within one year :{h,0w'd
一年内到期长期应付款 Long term payable due within one year {.bLh0
长期借款 Bank loans - Long term l~Kn-S{
应付债券-债券面值 Bond payable - Par value 8xj4N%PA
应付债券-债券溢价 Bond payable - Excess O}NR{B0B3&
应付债券-债券折价 Bond payable - Discount aw/Y#
应付债券-应计利息 Bond payable - Accrued interest ?4Lb *{R
长期应付款 Long term payable [POcO
专项应付款 Specific payable 6T< ~mn
其他长期负债 Other long term liabilities ZB:Fjq
应交税金-所得税 Tax payable - income tax ($E(^p% O
应交税金-增值税 Tax payable - VAT w4'(Y,(`
应交税金-营业税 Tax payable - business tax '97)c7E
应交税金-消费税 Tax payable - consumable tax ^8.R 'Yq
应交税金-其他 Tax payable - others $}TqBBe
递延税款贷项 Deferred taxation credit }1TfKS]m>
股本 Share capital w!:u|
已归还投资 Investment returned nf,>l0,,'
利润分配-其他转入 Profit appropriation - other transfer in _S8]W
!c
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve reM%GU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nuw90=qj!]
利润分配-提取储备基金 Profit appropriation - reserve fund /AJ^wY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t"2WJ-1k}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K
Z ?<&x
利润分配-利润归还投资 Profit appropriation - return investment by profit cmt3ceCb
利润分配-应付优先股股利 Profit appropriation - preference shares dividends C+
P}R]cT"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve m{mK;D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends si=/=h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <%J dQ82?
期初未分配利润 Retained earnings, beginning of the year T=VVK6Lc:
资本公积-股本溢价 Capital surplus - share premium
^*A/92!yF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3Aaj+=]W
资本公积-接受现金捐赠 Capital surplus - cash donation $MKx\qx}
资本公积-股权投资准备 Capital surplus - investment reserve ;PaB5TT(
资本公积-拨款转入 Capital surplus - subsidiary dmP*2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [H0jDbN
资本公积-其他 Capital surplus - others ETH`.~
%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rNU,(htS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @MtF^y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hz Vpv,|G
盈余公积-储备基金 Surplus reserve - reserve fund 1kio.9NIp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund lADi
盈余公积-利润归还投资 Surplus reserve - reture investment by investment PfnhE>[>cf
主营业务收入 Sales Vt
n$*ML
主营业务成本 Cost of sales F5:*;E;$
主营业务税金及附加 Sales tax H\8i9RI
营业费用 Operating expenses uFSgjWJ#~
管理费用 General and administrative expenses >m}.}g8
财务费用 Financial expenses m
%ET!+
投资收益 Investment income gD=s~DgN)
其他业务收入 Other operating income W} Nd3
营业外收入 Non-operating income &wNN| fH
补贴收入 Subsidy income Cd7jG
其他业务支出 Other operating expenses BTjF^&`
营业外支出 Non-operating expenses /nb(F h|{T
所得税 Income tax lxbbyy25
\5s!lv*&