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 。 +gtbcF@rx
'9J/T57]e
现金 Cash in hand *zvx$yJ?
银行存款 Cash in bank [D4SW#
其他货币资金-外埠存款Other monetary assets - cash in other cities #rfiD%c
其他货币资金-银行本票 Other monetary assets - cashier‘s check 7'V@+5
其他货币资金-银行汇票 Other monetary assets - bank draft g7`LEF <A
其他货币资金-信用卡 Other monetary assets - credit cards K`zdc`/
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 9IfmW^0
其他货币资金-存出投资款 Other monetary assets - cash for investment /]Md~=yNp
短期投资-股票投资 Investments - Short term - stocks &.Qrs:U
短期投资-债券投资 Investments - Short term - bonds { @{']Y
短期投资-基金投资 Investments - Short term - funds y
I
短期投资-其他投资 Investments - Short term - others :>f )g
短期投资跌价准备 Provision for short-term investment k9 I
%PH
长期股权投资-股票投资 Long term equity investment - stocks L+i=VGm0
长期股权投资-其他股权投资 Long term equity investment - others k(G^z
长期债券投资-债券投资 Long term securities investemnt - bonds '$(^W@M#6
长期债券投资-其他债权投资 Long term securities investment - others L48_96
长期投资减值准备 Provision for long-term investment xr Jg\to{i
应收票据 Notes receivable ,m|h<faZL
应收股利 Dividends receivable u^I|T.w<r6
应收利息 Interest receivable g@!V3V
应收帐款 Trade debtors D.u{~
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors "e>;'%W
预付帐款 Prepayment )g%d:xI
应收补贴款 Allowance receivable q{LF>Wi
其他应收款 Other debtors L\ "d
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors ]Q3ADh
其他流动资产 Other current assets 8dIgjQX|
物资采购 Purchase :{l_FY436
原材料 Raw materials Ka
V8[|Gn,
包装物 Packing materials 0pd'93C
低值易耗品 Low value consumbles =>v#4zFd
材料成本差异 Material cost difference H40p86@M
自制半成品 Self-manufactured goods Fq<A
库存商品 Finished goods rw JIx|(
商品进销差价 Difference between purchase & sales of commodities !M1"b;
委托加工物资 Consigned processiong material ;'@9[N9
委托代销商品 Consignment-out ~HsJUro
受托代销商品 Consignment-in nMUw_7Y6
分期收款发出商品 Goods on instalment sales iz PDd{[
存货跌价准备 Provision for obsolete stocks }9OC,Y8?D
待摊费用 Prepaid expenses Om2d.7S
待处理流动资产损益 Unsettled G/L on current assets =X:Y,?
待处理固定资产损益 Unsettled G/L on fixed assets dcN22A3
委托贷款-本金 Consignment loan - principle
dkTX
委托贷款-利息 Consignment loan - interest PK
iy5D*8p
委托贷款-减值准备 Consignment loan - provision Qe:seW
固定资产-房屋建筑物 Fixed assets - Buildings `1fY)d^ZS
固定资产-机器设备 Fixed assets - Plant and machinery WW~sNC\3`(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K is"L(C
固定资产-运输设备 Fixed assets - Automobiles 5Yq@;e
累计折旧 Accumulated depreciation I,vJbvvl!
固定资产减值准备 Impairment of fixed assets c`w}|d]mC
工程物资-专用材料 Project material - specific materials W[e$>yK
工程物资-专用设备 Project material - specific equipment 2pa5U;u:+
工程物资-预付大型设备款 Project material - prepaid for equipment )Y{L&A
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production y766;
X:J
在建工程 Construction in progress YUy0!`!`
在建工程减值准备 Impairment of construction in progress #.)0xfGW)n
固定资产清理 Disposal of fixed assets RMu~l@
无形资产-专利权 Intangible assets - patent yYA$I'Bm\
无形资产-非专利技术 Intangible assets - industrial property and know-how M%P:n/j
无形资产-商标权 Intangible assets - trademark rights LFRlzz;
无形资产-土地使用权 Intangible assets - land use rights R$[vm6T?
无形资产-商誉 Intangible assets - goodwill >!1-lfa8
无形资产减值准备 Impairment of intangible assets i$6ypuc
长期待摊费用 Deferred assets n9ej7oj
未确认融资费用 Unrecognized finance fees kUrkG80q|
其他长期资产 Other long term assets I
:1C8*/
递延税款借项 Deferred assets debits 1^JS Dd
应付票据 Notes payable .Vvx,>>D
应付帐款 Trade creditors S3Xl
预收帐款 Adanvances from customers Q sCheHP
代销商品款 Consignment-in payables ^o&. fQ*
其他应交款 Other payable to government q#9RW(o
其他应付款 Other creditors v;D~P
a
应付股利 Proposed dividends l}A93
jSL
待转资产价值 Donated assets X2~!(WxU F
预计负债 Accrued liabilities $}<e|3_
应付短期债券 Short-term debentures payable '!~)?C<
其他流动负债 Other current liabilities +Q"4Migbe@
预提费用 Accrued expenses u>a5GkG.
应付工资 Payroll payable
z[qDkL
应付福利费 Welfare payable lZKi'vg7
短期借款-抵押借款 Bank loans - Short term - pledged
$suzW;{#
短期借款-信用借款 Bank loans - Short term - credit -;WGS o
短期借款-担保借款 Bank loans - Short term - guaranteed Y\g3hM
一年内到期长期借款 Long term loans due within one year uiR8,H9*M
一年内到期长期应付款 Long term payable due within one year CryBwm
长期借款 Bank loans - Long term t&e{_|i#+
应付债券-债券面值 Bond payable - Par value Fd9[pU
应付债券-债券溢价 Bond payable - Excess z 1X` o
应付债券-债券折价 Bond payable - Discount 5#E`=C%
应付债券-应计利息 Bond payable - Accrued interest dhK~O.~m
长期应付款 Long term payable m#\dSl
}
专项应付款 Specific payable Wt~BU.
其他长期负债 Other long term liabilities 'YSHi\z ](
应交税金-所得税 Tax payable - income tax Y9XEP7
应交税金-增值税 Tax payable - VAT oE]QF.n#
应交税金-营业税 Tax payable - business tax p>8D;#HmL
应交税金-消费税 Tax payable - consumable tax LyFN.2qw
应交税金-其他 Tax payable - others 6?c7$Y
递延税款贷项 Deferred taxation credit 8&b,qQ~
股本 Share capital O)r4?<Q
已归还投资 Investment returned ds[|
利润分配-其他转入 Profit appropriation - other transfer in d5:c^`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v0.#Sl-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *VxgARIL
利润分配-提取储备基金 Profit appropriation - reserve fund R~q]JSIC@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund smo~7;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Yr[\|$H5
利润分配-利润归还投资 Profit appropriation - return investment by profit >}6%#CAf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
N
qWdRU
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .eVG:tl\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }:)&u|d_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gc$l^`+M
期初未分配利润 Retained earnings, beginning of the year h
M@>q&q_
资本公积-股本溢价 Capital surplus - share premium -6B4sZpzD
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +T
Dw+
资本公积-接受现金捐赠 Capital surplus - cash donation c9h6C
资本公积-股权投资准备 Capital surplus - investment reserve o!A+&{
资本公积-拨款转入 Capital surplus - subsidiary cSV aI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s!$7(Q86R
资本公积-其他 Capital surplus - others 3)ywX&4"L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $-sHWYZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +QJ#2~pE
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H9e<v4c
盈余公积-储备基金 Surplus reserve - reserve fund ;NITc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 97!;.f-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A~70
主营业务收入 Sales ~b8]H|<'Y
主营业务成本 Cost of sales pFjK}JOF
主营业务税金及附加 Sales tax Er?&Y,o
营业费用 Operating expenses %1+4_g9
管理费用 General and administrative expenses II,8O
财务费用 Financial expenses Qzw;i8n{
投资收益 Investment income 4'=y:v2
其他业务收入 Other operating income <wD-qT W
营业外收入 Non-operating income $(x]
补贴收入 Subsidy income )lDD\J7
其他业务支出 Other operating expenses u]UOSf n
营业外支出 Non-operating expenses 7-fb.V9
所得税 Income tax X=&KayD
lrIe"H@