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 。 <g{d>j
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现金 Cash in hand L31#v$;4
银行存款 Cash in bank 05Y4=7,!
其他货币资金-外埠存款Other monetary assets - cash in other cities Q<2`ek
其他货币资金-银行本票 Other monetary assets - cashier‘s check 2#xz,RM.
其他货币资金-银行汇票 Other monetary assets - bank draft mD go@f
其他货币资金-信用卡 Other monetary assets - credit cards :a'[4w
其他货币资金-信用证保证金 Other monetary assets - L/C deposit )]3_o!o
其他货币资金-存出投资款 Other monetary assets - cash for investment {*AYhZ
短期投资-股票投资 Investments - Short term - stocks %p8#pt\$7
短期投资-债券投资 Investments - Short term - bonds !A&>Eeai
短期投资-基金投资 Investments - Short term - funds H.*aVb$
短期投资-其他投资 Investments - Short term - others 5PPaR|c3
短期投资跌价准备 Provision for short-term investment q?bKh*48
长期股权投资-股票投资 Long term equity investment - stocks ja+PVf
长期股权投资-其他股权投资 Long term equity investment - others y}GFtRNG
长期债券投资-债券投资 Long term securities investemnt - bonds @Avve8S
长期债券投资-其他债权投资 Long term securities investment - others .[C@p`DZ
长期投资减值准备 Provision for long-term investment y5`$Aa4~
应收票据 Notes receivable ^/DP%^D
应收股利 Dividends receivable cX4I+Mf
应收利息 Interest receivable Q>
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应收帐款 Trade debtors HAdDr!/`
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 4~J g\@
预付帐款 Prepayment &^(4yw(~
应收补贴款 Allowance receivable n1;zml:7_
其他应收款 Other debtors 1Y(NxC0P=g
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
W9/HM !
其他流动资产 Other current assets Vl%UT@D|
物资采购 Purchase =.ReM_.
原材料 Raw materials 9y{R_
包装物 Packing materials .1A/hAdU
低值易耗品 Low value consumbles
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材料成本差异 Material cost difference vhKHiw9L
自制半成品 Self-manufactured goods !6*m<#Qm
库存商品 Finished goods q cGsx2
商品进销差价 Difference between purchase & sales of commodities
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委托加工物资 Consigned processiong material ;U]Ym48
委托代销商品 Consignment-out W*
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受托代销商品 Consignment-in J)._&O$
分期收款发出商品 Goods on instalment sales OI^sd_gkZ
存货跌价准备 Provision for obsolete stocks qw6i|JM%
待摊费用 Prepaid expenses n'qWS/0U=
待处理流动资产损益 Unsettled G/L on current assets -xL^UcG0
待处理固定资产损益 Unsettled G/L on fixed assets ^:Fj+d
委托贷款-本金 Consignment loan - principle
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委托贷款-利息 Consignment loan - interest e)*-<AGwC
委托贷款-减值准备 Consignment loan - provision i 2l/y,UX
固定资产-房屋建筑物 Fixed assets - Buildings *1g3,NMA
固定资产-机器设备 Fixed assets - Plant and machinery @cu#rWiG
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures XNQPyZ2@|b
固定资产-运输设备 Fixed assets - Automobiles ^50\c$
累计折旧 Accumulated depreciation e>g>)!F
固定资产减值准备 Impairment of fixed assets Fuy"JmeR
工程物资-专用材料 Project material - specific materials UOn:@Qn
工程物资-专用设备 Project material - specific equipment {iYrC m[_
工程物资-预付大型设备款 Project material - prepaid for equipment
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工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C_S2a0?
在建工程 Construction in progress "X \Yp_g
在建工程减值准备 Impairment of construction in progress AwWo,Y399h
固定资产清理 Disposal of fixed assets Y@ X>ejk"
无形资产-专利权 Intangible assets - patent \HQw$E/
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无形资产-非专利技术 Intangible assets - industrial property and know-how .,<w_=
无形资产-商标权 Intangible assets - trademark rights rr]-$]Q
无形资产-土地使用权 Intangible assets - land use rights PC3?eS}
无形资产-商誉 Intangible assets - goodwill ?.^n,
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无形资产减值准备 Impairment of intangible assets N^4CA@'{
长期待摊费用 Deferred assets KpC!C9
未确认融资费用 Unrecognized finance fees <kKuis6h
其他长期资产 Other long term assets I+W:}}"j
递延税款借项 Deferred assets debits Af Y]i
应付票据 Notes payable }h1y^fuGi
应付帐款 Trade creditors W5Vh+'3
预收帐款 Adanvances from customers
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代销商品款 Consignment-in payables qW`
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其他应交款 Other payable to government {'sp8:$a
其他应付款 Other creditors 5QP`2I_n
应付股利 Proposed dividends ng:B;;
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待转资产价值 Donated assets /<1zzeHRSD
预计负债 Accrued liabilities _o? I=UN2:
应付短期债券 Short-term debentures payable }U|0F#0$
其他流动负债 Other current liabilities u4h.\ul8%
预提费用 Accrued expenses lQ&J2H<w
应付工资 Payroll payable V-dyeb
应付福利费 Welfare payable 9D]bCi\
短期借款-抵押借款 Bank loans - Short term - pledged KzQuLD(e
短期借款-信用借款 Bank loans - Short term - credit )zkr[;j~`
短期借款-担保借款 Bank loans - Short term - guaranteed eh}|Wd7J
一年内到期长期借款 Long term loans due within one year -+[~eqRB
一年内到期长期应付款 Long term payable due within one year ||Vx:(d7D&
长期借款 Bank loans - Long term *#83U?
应付债券-债券面值 Bond payable - Par value ;:/C.%d
应付债券-债券溢价 Bond payable - Excess T_[
应付债券-债券折价 Bond payable - Discount : +f6:3
应付债券-应计利息 Bond payable - Accrued interest >dXB)yl
长期应付款 Long term payable p^ ONJL
专项应付款 Specific payable %xA-j]%?ep
其他长期负债 Other long term liabilities RQU-]qQ8BM
应交税金-所得税 Tax payable - income tax SB,#y>Zv?
应交税金-增值税 Tax payable - VAT AnoA5H
应交税金-营业税 Tax payable - business tax b%7zu}F
应交税金-消费税 Tax payable - consumable tax ;gLOd5*0
应交税金-其他 Tax payable - others a fLE9
递延税款贷项 Deferred taxation credit L@.Trso
股本 Share capital E:Ul_m8
已归还投资 Investment returned w|f@sB>j
利润分配-其他转入 Profit appropriation - other transfer in .|@2Uf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (_AU)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T?CQgVR
利润分配-提取储备基金 Profit appropriation - reserve fund o1thGttVDg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Tnas$=J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NfZC}
利润分配-利润归还投资 Profit appropriation - return investment by profit Ld
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends =
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利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve b^
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <5zr|BTF]F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2V*;=cv~z
期初未分配利润 Retained earnings, beginning of the year :XOjS[wB
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资本公积-股本溢价 Capital surplus - share premium a:s$[+'Y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6=96 ^o*
资本公积-接受现金捐赠 Capital surplus - cash donation lQxEiDIL
资本公积-股权投资准备 Capital surplus - investment reserve f# -\*
资本公积-拨款转入 Capital surplus - subsidiary DABV}@ K"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qp{~OW3
资本公积-其他 Capital surplus - others xeKm} MN]S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N{<5)L~Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qB+OxyT&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \F)WUIK
盈余公积-储备基金 Surplus reserve - reserve fund bl{W{?QI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &yI>A1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y=,9 M
主营业务收入 Sales (:R5"|]@<x
主营业务成本 Cost of sales 5 BeU/
主营业务税金及附加 Sales tax 92~$Qa\S!
营业费用 Operating expenses ?rziKT5OOC
管理费用 General and administrative expenses 7Kpv fyL{
财务费用 Financial expenses ";^_[n
投资收益 Investment income !wC(
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其他业务收入 Other operating income ,+X:#$
营业外收入 Non-operating income S5r.so
补贴收入 Subsidy income k>
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其他业务支出 Other operating expenses *VUJ);7k
营业外支出 Non-operating expenses kx;7/fH
所得税 Income tax ]Bs{9=2
3Kq/V_