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 。 Yo@>O98
Da1BxbDeI
现金 Cash in hand x*}j$n( Oa
银行存款 Cash in bank UBuk-tq
其他货币资金-外埠存款Other monetary assets - cash in other cities 4][m!dsU
其他货币资金-银行本票 Other monetary assets - cashier‘s check %1SA!1>j
其他货币资金-银行汇票 Other monetary assets - bank draft *3WK:0
其他货币资金-信用卡 Other monetary assets - credit cards ;YNN)P%"
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 2NA
GXWE
其他货币资金-存出投资款 Other monetary assets - cash for investment )v;>6(
短期投资-股票投资 Investments - Short term - stocks s4P8PDhz
短期投资-债券投资 Investments - Short term - bonds g 'c4&Do
短期投资-基金投资 Investments - Short term - funds YQ X+lE
短期投资-其他投资 Investments - Short term - others K+Q81<X~
短期投资跌价准备 Provision for short-term investment VJBVk8P
长期股权投资-股票投资 Long term equity investment - stocks OGg9e
长期股权投资-其他股权投资 Long term equity investment - others wx -NUTRim
长期债券投资-债券投资 Long term securities investemnt - bonds )5gcLD/zI
长期债券投资-其他债权投资 Long term securities investment - others G& cm5
长期投资减值准备 Provision for long-term investment <<@\K,=
应收票据 Notes receivable (f5!36mz
应收股利 Dividends receivable 'IBs/9=ZC
应收利息 Interest receivable |vz<FR6
应收帐款 Trade debtors \+fP&
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '?t]iRCeI7
预付帐款 Prepayment W+BM|'%}|
应收补贴款 Allowance receivable X'.}#R1
其他应收款 Other debtors znhe]&Fw
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Z!G_" 3
其他流动资产 Other current assets 'Kxs>/y3
物资采购 Purchase NZ9=hI;iM
原材料 Raw materials 3ag*dBbs
包装物 Packing materials xB]~%nC[O
低值易耗品 Low value consumbles #tN)OZA
材料成本差异 Material cost difference d~C
YZ
自制半成品 Self-manufactured goods f3lFpS
库存商品 Finished goods :y !e6
商品进销差价 Difference between purchase & sales of commodities =+~e44!~D
委托加工物资 Consigned processiong material Z}f$KWj
委托代销商品 Consignment-out \
lP
c,8)
受托代销商品 Consignment-in );}k@w
fw)
分期收款发出商品 Goods on instalment sales D#x D-c
存货跌价准备 Provision for obsolete stocks \ :8~na+(
待摊费用 Prepaid expenses }D xXt
待处理流动资产损益 Unsettled G/L on current assets :g2?)Er-
待处理固定资产损益 Unsettled G/L on fixed assets 5(1Zj`>'
委托贷款-本金 Consignment loan - principle `Q1S8i$
委托贷款-利息 Consignment loan - interest qw&Wfk\}
委托贷款-减值准备 Consignment loan - provision 6LL/wemq
固定资产-房屋建筑物 Fixed assets - Buildings l^:m!SA
_
固定资产-机器设备 Fixed assets - Plant and machinery UAnq|NJO
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bWt>tEnf
固定资产-运输设备 Fixed assets - Automobiles zwN;CD1
累计折旧 Accumulated depreciation Sh=E.!
固定资产减值准备 Impairment of fixed assets I$\dT1m$
工程物资-专用材料 Project material - specific materials :7D&=n )
工程物资-专用设备 Project material - specific equipment /YR*KxIx
工程物资-预付大型设备款 Project material - prepaid for equipment [^A.$,
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production /gL(40
在建工程 Construction in progress eU1= :n&&\
在建工程减值准备 Impairment of construction in progress %'kaNpBz
固定资产清理 Disposal of fixed assets jx!)N>
无形资产-专利权 Intangible assets - patent ?1?^>M
无形资产-非专利技术 Intangible assets - industrial property and know-how Ra'0 ^4t
无形资产-商标权 Intangible assets - trademark rights
00Tm0rY
无形资产-土地使用权 Intangible assets - land use rights :J@q
Xa
无形资产-商誉 Intangible assets - goodwill ^uW](2
无形资产减值准备 Impairment of intangible assets R<Ojaj=V
长期待摊费用 Deferred assets mAhtC*
未确认融资费用 Unrecognized finance fees im>Sxu@
其他长期资产 Other long term assets 1Z'cL~9
递延税款借项 Deferred assets debits 3q R@$pm
应付票据 Notes payable 0AY23/
应付帐款 Trade creditors ({yuwH?tH
预收帐款 Adanvances from customers C (vi ns
代销商品款 Consignment-in payables w
(W+Y+up
其他应交款 Other payable to government ZO2u[HSO>
其他应付款 Other creditors j?i Ur2
应付股利 Proposed dividends E8T4Nh_
待转资产价值 Donated assets $)mq
预计负债 Accrued liabilities Vl{CD>$,
应付短期债券 Short-term debentures payable 6`]R)i]
其他流动负债 Other current liabilities },2-\-1
预提费用 Accrued expenses TYw0#ZXo
应付工资 Payroll payable :4}?%3&;
应付福利费 Welfare payable Dw%>y93V
短期借款-抵押借款 Bank loans - Short term - pledged W,`u5gbT
短期借款-信用借款 Bank loans - Short term - credit nZfTK>)A0
短期借款-担保借款 Bank loans - Short term - guaranteed fGcAkEstT!
一年内到期长期借款 Long term loans due within one year ge`)sB,
一年内到期长期应付款 Long term payable due within one year GxLoNVr
长期借款 Bank loans - Long term *qAF#
应付债券-债券面值 Bond payable - Par value V2ypmkn8&
应付债券-债券溢价 Bond payable - Excess jZ7/p ^c5R
应付债券-债券折价 Bond payable - Discount *#+d j"
应付债券-应计利息 Bond payable - Accrued interest %/,PY>:|
长期应付款 Long term payable i)1E[jc{p!
专项应付款 Specific payable e!l!T@
pf
其他长期负债 Other long term liabilities *ys@'Ai?
应交税金-所得税 Tax payable - income tax NZe3
m
应交税金-增值税 Tax payable - VAT B cX}[?c
应交税金-营业税 Tax payable - business tax b\7-u-
应交税金-消费税 Tax payable - consumable tax I.fV_
H^
应交税金-其他 Tax payable - others qlIC{:E0
递延税款贷项 Deferred taxation credit _c['_HC
股本 Share capital NS#qein~i
已归还投资 Investment returned :M`|*~V~$
利润分配-其他转入 Profit appropriation - other transfer in =jkC]0qx
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {DI_i +2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve WVftLIJ
利润分配-提取储备基金 Profit appropriation - reserve fund /R''R:j
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund weT33O"!1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MfJk`-%~
利润分配-利润归还投资 Profit appropriation - return investment by profit 1T%Y:0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X9/V;!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Sr)/
Mf
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P~#!-9?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f/Grem
期初未分配利润 Retained earnings, beginning of the year @~ N:F~
资本公积-股本溢价 Capital surplus - share premium K-)*S\<}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YUF!Y9!
资本公积-接受现金捐赠 Capital surplus - cash donation "}\2zub9
资本公积-股权投资准备 Capital surplus - investment reserve 6^wg'u]c
资本公积-拨款转入 Capital surplus - subsidiary :)c >5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 76c4~IG#
资本公积-其他 Capital surplus - others ;J2U5Y NO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;} gvBI2e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C N"Vw
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Nn
?B D4i
盈余公积-储备基金 Surplus reserve - reserve fund EQyRP.
dq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gc~A,_(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s Ce7ni
主营业务收入 Sales 8doT`rI1
主营业务成本 Cost of sales 90k|W>
主营业务税金及附加 Sales tax "ltvD\
营业费用 Operating expenses *-ZD -B*?
管理费用 General and administrative expenses itm;, Sbg
财务费用 Financial expenses 1UJ(._0hR
投资收益 Investment income x~$P.X7(~
其他业务收入 Other operating income go]d+lhFB
营业外收入 Non-operating income nOk
X:5
补贴收入 Subsidy income ve1jLjsB
其他业务支出 Other operating expenses Y3-Tg~/~W
营业外支出 Non-operating expenses Y5-X)f
所得税 Income tax T)3#U8sT
jn^i4f>N