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 。 v# fny
.8|"@
现金 Cash in hand +wGvYr
银行存款 Cash in bank Fbw.Y6
其他货币资金-外埠存款Other monetary assets - cash in other cities j3R}]F'C*
其他货币资金-银行本票 Other monetary assets - cashier‘s check q:wz!~(>
其他货币资金-银行汇票 Other monetary assets - bank draft nbv}Q-C
其他货币资金-信用卡 Other monetary assets - credit cards Co/04F.
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 7Zft]C?|@
其他货币资金-存出投资款 Other monetary assets - cash for investment nx!+:P ,
短期投资-股票投资 Investments - Short term - stocks LmK
Y$~5P
短期投资-债券投资 Investments - Short term - bonds 8y4t9V
短期投资-基金投资 Investments - Short term - funds "`KT7
短期投资-其他投资 Investments - Short term - others Xag#ZT
短期投资跌价准备 Provision for short-term investment /RF&@NJE5
长期股权投资-股票投资 Long term equity investment - stocks |/u,6`
长期股权投资-其他股权投资 Long term equity investment - others E]p
Dp
/D
长期债券投资-债券投资 Long term securities investemnt - bonds 'kJyE9*xU.
长期债券投资-其他债权投资 Long term securities investment - others ~'Korxa
长期投资减值准备 Provision for long-term investment y=}o|/5"
应收票据 Notes receivable ,9buI='
应收股利 Dividends receivable A*kN
I
应收利息 Interest receivable i2
)$%M&
应收帐款 Trade debtors Gl4f:`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors _!yUr5&,Br
预付帐款 Prepayment =s:Z-*vy!
应收补贴款 Allowance receivable S<I9`k G
其他应收款 Other debtors 0|mCk
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors %y+v0.aWH+
其他流动资产 Other current assets Q^'xVS_.
物资采购 Purchase Jn\>Sz(96
原材料 Raw materials "!#KQ''R
包装物 Packing materials WXa<(\S\V
低值易耗品 Low value consumbles Bl+PJ
0
材料成本差异 Material cost difference |-]'~@~
自制半成品 Self-manufactured goods $L72%T
库存商品 Finished goods LO,:k+&A+
商品进销差价 Difference between purchase & sales of commodities 7Y
4!
委托加工物资 Consigned processiong material Dyj>dh-
委托代销商品 Consignment-out &8JK^zQq
受托代销商品 Consignment-in T9Y
rB
分期收款发出商品 Goods on instalment sales 5[`f(;
存货跌价准备 Provision for obsolete stocks VP }To
待摊费用 Prepaid expenses wYd{X 8$
待处理流动资产损益 Unsettled G/L on current assets ^5R2~
待处理固定资产损益 Unsettled G/L on fixed assets Y";KWA}b
委托贷款-本金 Consignment loan - principle xE6hE'rh.O
委托贷款-利息 Consignment loan - interest \
Ju7.3.
委托贷款-减值准备 Consignment loan - provision @,q <CF@Y
固定资产-房屋建筑物 Fixed assets - Buildings 4=l$wg~;
固定资产-机器设备 Fixed assets - Plant and machinery lG`%4}1
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures ]&"01M~+K
固定资产-运输设备 Fixed assets - Automobiles >UXNR`?
累计折旧 Accumulated depreciation XrGP]k6.^
固定资产减值准备 Impairment of fixed assets b%xG^jUXsX
工程物资-专用材料 Project material - specific materials nx5I
工程物资-专用设备 Project material - specific equipment XJA];9^
工程物资-预付大型设备款 Project material - prepaid for equipment dTQW /kAHQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @lCyH(c%
在建工程 Construction in progress $g
}aH(vf
在建工程减值准备 Impairment of construction in progress YN7JJJ/~T
固定资产清理 Disposal of fixed assets ~Vf
A
无形资产-专利权 Intangible assets - patent $OaxetPH
无形资产-非专利技术 Intangible assets - industrial property and know-how 4V'HPD>=V
无形资产-商标权 Intangible assets - trademark rights vSwRj<|CF
无形资产-土地使用权 Intangible assets - land use rights zCmx 1Djz
无形资产-商誉 Intangible assets - goodwill }(9ZME<(
无形资产减值准备 Impairment of intangible assets RVh{wg
长期待摊费用 Deferred assets scy_
未确认融资费用 Unrecognized finance fees :CP,DO
其他长期资产 Other long term assets 8Q73h/3
递延税款借项 Deferred assets debits !WTL:dk
应付票据 Notes payable wB"`lY
应付帐款 Trade creditors %0%Tp
预收帐款 Adanvances from customers 5 i=C?W`'
代销商品款 Consignment-in payables [G"Va_A8
其他应交款 Other payable to government `ix&j8E22w
其他应付款 Other creditors sL#MYW5E
应付股利 Proposed dividends o`Q.;1(Y'
待转资产价值 Donated assets gvFCsVv<{
预计负债 Accrued liabilities Q6
xA@"GJ
应付短期债券 Short-term debentures payable >LW}N!IBy
其他流动负债 Other current liabilities FQ u c}A
预提费用 Accrued expenses f%rZ2h)
应付工资 Payroll payable
^
`bMF
sP
应付福利费 Welfare payable ]&X}C{v)G
短期借款-抵押借款 Bank loans - Short term - pledged y N,grU(
短期借款-信用借款 Bank loans - Short term - credit HbJ^L:/
短期借款-担保借款 Bank loans - Short term - guaranteed No*[@D]g
一年内到期长期借款 Long term loans due within one year 8"o@$;C
一年内到期长期应付款 Long term payable due within one year ipS:)4QFxJ
长期借款 Bank loans - Long term s133N?
应付债券-债券面值 Bond payable - Par value `pqTiV
应付债券-债券溢价 Bond payable - Excess bP&1tE
应付债券-债券折价 Bond payable - Discount <,y> W!
应付债券-应计利息 Bond payable - Accrued interest sEi9<$~R@0
长期应付款 Long term payable 22 feYm|
专项应付款 Specific payable #tA/)Jvi
其他长期负债 Other long term liabilities Cl!9/l?z
应交税金-所得税 Tax payable - income tax "NTiQ}i
应交税金-增值税 Tax payable - VAT }ldpudU
应交税金-营业税 Tax payable - business tax o_03Io
~Bf
应交税金-消费税 Tax payable - consumable tax T@a|*.V
应交税金-其他 Tax payable - others ~nApRC)0
递延税款贷项 Deferred taxation credit )T^xDx
股本 Share capital mp
z3o\n
已归还投资 Investment returned q`UaJ_7
利润分配-其他转入 Profit appropriation - other transfer in w^NQLV S
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IRTD(7"oyp
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R[OXYHu
利润分配-提取储备基金 Profit appropriation - reserve fund `UTUrM
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .AZwVP<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6w[EJ;=p_
利润分配-利润归还投资 Profit appropriation - return investment by profit *q+X?3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }
|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
m~uT8R#$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jw
P5pu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %*#+(A"V
期初未分配利润 Retained earnings, beginning of the year %< `D'V@
资本公积-股本溢价 Capital surplus - share premium "uFwsjz&B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
UqNUX?(
资本公积-接受现金捐赠 Capital surplus - cash donation
2OQ\ z;s
资本公积-股权投资准备 Capital surplus - investment reserve Nnq1&j"m
资本公积-拨款转入 Capital surplus - subsidiary KtGbpcS$f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tHK>w%|\R
资本公积-其他 Capital surplus - others hw(\3h()
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I5 qrHBJ >
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =}.gU WV
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Hz)i.AA 4
盈余公积-储备基金 Surplus reserve - reserve fund F~eY'~&H}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q!_d6-*u
盈余公积-利润归还投资 Surplus reserve - reture investment by investment c3r`T{Kf
主营业务收入 Sales r-.>3J
主营业务成本 Cost of sales bc3`x1)\^
主营业务税金及附加 Sales tax @_1cY#!
营业费用 Operating expenses bkS"]q)>
管理费用 General and administrative expenses 'by+hXk
财务费用 Financial expenses wE}Wh5
投资收益 Investment income :Qhrh
(i
其他业务收入 Other operating income hCS}
营业外收入 Non-operating income _*MK"
补贴收入 Subsidy income 8:>V'j
其他业务支出 Other operating expenses Gr#3GvL
营业外支出 Non-operating expenses 5DVYHN9c|
所得税 Income tax >F s/Wet
*if
z@8C }