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 。 -'PpY302
N@MeaO
现金 Cash in hand pXFNK"jm
银行存款 Cash in bank qfSoF|
其他货币资金-外埠存款Other monetary assets - cash in other cities z{#F9'\&
其他货币资金-银行本票 Other monetary assets - cashier‘s check {yb\p9q{Yo
其他货币资金-银行汇票 Other monetary assets - bank draft NNl/'ge<\
其他货币资金-信用卡 Other monetary assets - credit cards jm-0]ugY&`
其他货币资金-信用证保证金 Other monetary assets - L/C deposit U[A*A^$c}
其他货币资金-存出投资款 Other monetary assets - cash for investment @5?T]V g
短期投资-股票投资 Investments - Short term - stocks )E7A,ZW,
短期投资-债券投资 Investments - Short term - bonds Ve8!
短期投资-基金投资 Investments - Short term - funds k@8#By l|
短期投资-其他投资 Investments - Short term - others 3yKI2en"
短期投资跌价准备 Provision for short-term investment 9uS7G *
长期股权投资-股票投资 Long term equity investment - stocks CMBW]b|
长期股权投资-其他股权投资 Long term equity investment - others K<]fElh
-
长期债券投资-债券投资 Long term securities investemnt - bonds ,\IqKRcYU
长期债券投资-其他债权投资 Long term securities investment - others pz&=5F
长期投资减值准备 Provision for long-term investment ;n;^f&;sJ
应收票据 Notes receivable :):Y6)giBD
应收股利 Dividends receivable ,K9UT#h
应收利息 Interest receivable b<F 4_WF
应收帐款 Trade debtors Pm1
"
0
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors QhGg^h%6
预付帐款 Prepayment 4o*V12_r'4
应收补贴款 Allowance receivable D+SpSO7yg
其他应收款 Other debtors !%u#J:z2
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors 4iLU "~
其他流动资产 Other current assets E
kL\~^
物资采购 Purchase dJLJh*=AG
原材料 Raw materials tl)}Be+Dt;
包装物 Packing materials )2FO+_K?T
低值易耗品 Low value consumbles Agi1r]W
材料成本差异 Material cost difference s^oN
Q}
自制半成品 Self-manufactured goods 2YN`:"
库存商品 Finished goods r6$=|Yto
商品进销差价 Difference between purchase & sales of commodities %7d"()L
委托加工物资 Consigned processiong material Iv
<9})2K
委托代销商品 Consignment-out b;t]k9:"L
受托代销商品 Consignment-in J7\q#] ?
分期收款发出商品 Goods on instalment sales ?
w?k-v
存货跌价准备 Provision for obsolete stocks
?:FotnU*p
待摊费用 Prepaid expenses JG<3,>@%
待处理流动资产损益 Unsettled G/L on current assets 5i^vN"J
待处理固定资产损益 Unsettled G/L on fixed assets $0*47+f
委托贷款-本金 Consignment loan - principle +zD'r5
委托贷款-利息 Consignment loan - interest pMquu&Td
委托贷款-减值准备 Consignment loan - provision yhdG 93
固定资产-房屋建筑物 Fixed assets - Buildings 5HbTgNI
固定资产-机器设备 Fixed assets - Plant and machinery dI!/:x
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures w3w*"M
固定资产-运输设备 Fixed assets - Automobiles vf yva
累计折旧 Accumulated depreciation A pjqSz"
固定资产减值准备 Impairment of fixed assets 0l6iv[qu5w
工程物资-专用材料 Project material - specific materials SNU
bY6
工程物资-专用设备 Project material - specific equipment *i{.@RX?
工程物资-预付大型设备款 Project material - prepaid for equipment zrew:5*uZ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production NNE,|
:
在建工程 Construction in progress Ozv.;}SE
在建工程减值准备 Impairment of construction in progress Uu
X"AFy~\
固定资产清理 Disposal of fixed assets e1loI8
无形资产-专利权 Intangible assets - patent Dq?HUb^
X
无形资产-非专利技术 Intangible assets - industrial property and know-how M([H\^\:
无形资产-商标权 Intangible assets - trademark rights "r
V4[MVxt
无形资产-土地使用权 Intangible assets - land use rights 3rY /6{
无形资产-商誉 Intangible assets - goodwill 2A%T!9J3
无形资产减值准备 Impairment of intangible assets I7PWOd
长期待摊费用 Deferred assets jp^WsHI3
未确认融资费用 Unrecognized finance fees L%d?eHF
其他长期资产 Other long term assets DjIswI1I
递延税款借项 Deferred assets debits b(q&}60
应付票据 Notes payable 'c[LTpn4=
应付帐款 Trade creditors "|'`'W
预收帐款 Adanvances from customers VQ?H:1R
代销商品款 Consignment-in payables I|IlFu?O=
其他应交款 Other payable to government $M
`;."
其他应付款 Other creditors E
E|zY%
应付股利 Proposed dividends qX'a&~s)n
待转资产价值 Donated assets Gr@{p"./z
预计负债 Accrued liabilities JX)z<Dz$
应付短期债券 Short-term debentures payable otSPi7|k
其他流动负债 Other current liabilities S.)7u6/_!
预提费用 Accrued expenses 4_%FSW8-
应付工资 Payroll payable b<(UmRxx3
应付福利费 Welfare payable pInWKj[y1
短期借款-抵押借款 Bank loans - Short term - pledged _*$B|%k
短期借款-信用借款 Bank loans - Short term - credit &&
nO]p`
短期借款-担保借款 Bank loans - Short term - guaranteed !;*2*WuO;
一年内到期长期借款 Long term loans due within one year U9o*6`"o
一年内到期长期应付款 Long term payable due within one year C)96/k
长期借款 Bank loans - Long term PBs<8xBx^
应付债券-债券面值 Bond payable - Par value d+2O^of:T
应付债券-债券溢价 Bond payable - Excess |J Q:.h
应付债券-债券折价 Bond payable - Discount ~}0hN]*G
应付债券-应计利息 Bond payable - Accrued interest ZU.)K>'
长期应付款 Long term payable 9T,QWk
专项应付款 Specific payable #KNq:@wp6
其他长期负债 Other long term liabilities SfobzX}~Jh
应交税金-所得税 Tax payable - income tax :/[YY?pg-
应交税金-增值税 Tax payable - VAT K}=8:BaUL
应交税金-营业税 Tax payable - business tax P>T*:!s ;
应交税金-消费税 Tax payable - consumable tax @!a]qAt
应交税金-其他 Tax payable - others /^33 e+j
递延税款贷项 Deferred taxation credit <oaBh)=7
股本 Share capital 5652'p
已归还投资 Investment returned inv{dg/2
利润分配-其他转入 Profit appropriation - other transfer in C$RAJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?3TK7]1V:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D
,ZNh1xt
利润分配-提取储备基金 Profit appropriation - reserve fund a H|OA\<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y]pN=<*h5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =E}%>un
利润分配-利润归还投资 Profit appropriation - return investment by profit lzy$.H"W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )~blx+ \y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y5Wqu9C\Io
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F}B/-".^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @j\?h$A/
期初未分配利润 Retained earnings, beginning of the year 8P<UO
资本公积-股本溢价 Capital surplus - share premium YaVc9du7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B
mBzOk^
资本公积-接受现金捐赠 Capital surplus - cash donation 9 QCpXy
资本公积-股权投资准备 Capital surplus - investment reserve
h[|zs>p
资本公积-拨款转入 Capital surplus - subsidiary h>^jq{yu
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C|d
!'"p
资本公积-其他 Capital surplus - others -6~dJTm[t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve WQLHjGehe
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q"6hD?6.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P$6f +{
盈余公积-储备基金 Surplus reserve - reserve fund v_ nBh,2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G\:psx/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8/>wgY
主营业务收入 Sales jRdhLs,M9
主营业务成本 Cost of sales %I|+_ z&x
主营业务税金及附加 Sales tax gKs/T'PW
营业费用 Operating expenses 61+pryW%g
管理费用 General and administrative expenses ny
财务费用 Financial expenses 'e<HP Ni)
投资收益 Investment income (|36!-(iK
其他业务收入 Other operating income Hc&uE3=%sL
营业外收入 Non-operating income L VU)W^
补贴收入 Subsidy income Ql:
b1C,
其他业务支出 Other operating expenses pRiH,:\
营业外支出 Non-operating expenses pRrqs+IJZ\
所得税 Income tax p-i.ITRS
0x]OF8=J