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 。 cc>b#&s
eI-SWwmv/u
现金 Cash in hand (F9e.QyWb
银行存款 Cash in bank ,*YmXR-"
其他货币资金-外埠存款Other monetary assets - cash in other cities 3,2$Ny3N
其他货币资金-银行本票 Other monetary assets - cashier‘s check [rW];H8:~
其他货币资金-银行汇票 Other monetary assets - bank draft KP
6vb@(6
其他货币资金-信用卡 Other monetary assets - credit cards 1yqsE`4f
其他货币资金-信用证保证金 Other monetary assets - L/C deposit j@Pd"
Z9
其他货币资金-存出投资款 Other monetary assets - cash for investment !\'H{,G
短期投资-股票投资 Investments - Short term - stocks QcJC:sP\>
短期投资-债券投资 Investments - Short term - bonds y4$$*oai&
短期投资-基金投资 Investments - Short term - funds r;"D>IM\
短期投资-其他投资 Investments - Short term - others m*YfbOhs#
短期投资跌价准备 Provision for short-term investment o^Lq8u;i*
长期股权投资-股票投资 Long term equity investment - stocks Vw.)T/B_D
长期股权投资-其他股权投资 Long term equity investment - others U$3DIJVI
长期债券投资-债券投资 Long term securities investemnt - bonds $ M/1pZ
长期债券投资-其他债权投资 Long term securities investment - others `)4v Q+A>
长期投资减值准备 Provision for long-term investment EUVD)+it
应收票据 Notes receivable f=VlO d
应收股利 Dividends receivable pzaU'y#PM
应收利息 Interest receivable Ab>Kf r#
应收帐款 Trade debtors Zu~w:uNmU
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors '.<c[Mp
预付帐款 Prepayment byMy-v;
应收补贴款 Allowance receivable .p> ".q
I
其他应收款 Other debtors N%ccy?B
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors z] -m<#1
其他流动资产 Other current assets |"S#uJW
物资采购 Purchase ofw&?Sk0
原材料 Raw materials >`/s+V
包装物 Packing materials WRwx[[e6z
低值易耗品 Low value consumbles LI&E.(:
材料成本差异 Material cost difference vLBuE
自制半成品 Self-manufactured goods d{t@+}0.u
库存商品 Finished goods
`&h-+
商品进销差价 Difference between purchase & sales of commodities i$`o,m#
委托加工物资 Consigned processiong material *wY+yoj
委托代销商品 Consignment-out JtsXMZz
受托代销商品 Consignment-in VH<d[Mj
分期收款发出商品 Goods on instalment sales I/!AjB8W4
存货跌价准备 Provision for obsolete stocks f6Lc"b3s1
待摊费用 Prepaid expenses "'@D\e}
待处理流动资产损益 Unsettled G/L on current assets ]$ Nhy8-
待处理固定资产损益 Unsettled G/L on fixed assets (5,x5l]-N
委托贷款-本金 Consignment loan - principle 5f?GSHA}
委托贷款-利息 Consignment loan - interest fA]sPh4Uag
委托贷款-减值准备 Consignment loan - provision Kf}*Ij
固定资产-房屋建筑物 Fixed assets - Buildings hdcB*j?4
固定资产-机器设备 Fixed assets - Plant and machinery JM?__b7g2
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures I8% -ii
固定资产-运输设备 Fixed assets - Automobiles 9_F&G('V{a
累计折旧 Accumulated depreciation !8T04988j
固定资产减值准备 Impairment of fixed assets J\w4N",
工程物资-专用材料 Project material - specific materials Y
.cjEeL@
工程物资-专用设备 Project material - specific equipment GDe,n
工程物资-预付大型设备款 Project material - prepaid for equipment b9"t%R9/Q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C.":2F;-e
在建工程 Construction in progress 'DNxc
在建工程减值准备 Impairment of construction in progress 4o;;'P
固定资产清理 Disposal of fixed assets 5c(g7N
无形资产-专利权 Intangible assets - patent r<Z .J/a
无形资产-非专利技术 Intangible assets - industrial property and know-how 8_G6X\q};
无形资产-商标权 Intangible assets - trademark rights Mis B&Ok`k
无形资产-土地使用权 Intangible assets - land use rights _9H]:]1QH
无形资产-商誉 Intangible assets - goodwill Z 4i5,f
无形资产减值准备 Impairment of intangible assets 0#Pa;(
长期待摊费用 Deferred assets db8vm4
未确认融资费用 Unrecognized finance fees ujkWVE'
其他长期资产 Other long term assets !g6=/9
递延税款借项 Deferred assets debits 8~t8^eBg
应付票据 Notes payable
!bCL/[
应付帐款 Trade creditors l2YCl
K
预收帐款 Adanvances from customers X%znNx
代销商品款 Consignment-in payables [!wJIy?,
其他应交款 Other payable to government Lu:*nJ%1[
其他应付款 Other creditors GnUD<P=I
应付股利 Proposed dividends LyNmn.nN
待转资产价值 Donated assets \`["IkSg7
预计负债 Accrued liabilities u-s*k*VHoc
应付短期债券 Short-term debentures payable r|*_KQq
其他流动负债 Other current liabilities l0URJRK{*
预提费用 Accrued expenses !G\gqkSL
应付工资 Payroll payable d4ld-y
应付福利费 Welfare payable %72(gR2Wa2
短期借款-抵押借款 Bank loans - Short term - pledged gq 3|vzNZ
短期借款-信用借款 Bank loans - Short term - credit C'y2!Q/"
短期借款-担保借款 Bank loans - Short term - guaranteed
!sEhjJV^7
一年内到期长期借款 Long term loans due within one year 4e .19H9
一年内到期长期应付款 Long term payable due within one year RSbq<f>BFo
长期借款 Bank loans - Long term ^b`-zFL7
应付债券-债券面值 Bond payable - Par value 53ZbtEwhwr
应付债券-债券溢价 Bond payable - Excess Ayg^<)JWh
应付债券-债券折价 Bond payable - Discount &4} =@'G@
应付债券-应计利息 Bond payable - Accrued interest 9ZU^([@D
长期应付款 Long term payable >`a^E1)
专项应付款 Specific payable *` wz
其他长期负债 Other long term liabilities S ~h*U2
应交税金-所得税 Tax payable - income tax \}W3\To_
应交税金-增值税 Tax payable - VAT pjTJZhT2 I
应交税金-营业税 Tax payable - business tax w xte
应交税金-消费税 Tax payable - consumable tax
~/)]`w
应交税金-其他 Tax payable - others 7NWkN7:B
递延税款贷项 Deferred taxation credit &0y`Gt
股本 Share capital Xx[,n-rA
已归还投资 Investment returned E@xrn+L>-
利润分配-其他转入 Profit appropriation - other transfer in iymN|KdpaZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %Cqp88]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <]KQ$8dtD
利润分配-提取储备基金 Profit appropriation - reserve fund nh5=0{va|L
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <fDT/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IQtQf_"e1
利润分配-利润归还投资 Profit appropriation - return investment by profit EmrkaV-?k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7)[Ve1;/N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 4lc|~Fj++
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uM_ww6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [
't.x=
期初未分配利润 Retained earnings, beginning of the year GiM-8y~
资本公积-股本溢价 Capital surplus - share premium M&29J
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s$fX
;
资本公积-接受现金捐赠 Capital surplus - cash donation +^esL9RG:
资本公积-股权投资准备 Capital surplus - investment reserve SpU|Q1Q/h
资本公积-拨款转入 Capital surplus - subsidiary |te=DCO
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hLuv
资本公积-其他 Capital surplus - others (>ze{T|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~&RrlF h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve x*'H@!!G
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v&/H6r#E.
盈余公积-储备基金 Surplus reserve - reserve fund 0&I*)Zt9x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^Mq@} 0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment KN657 |f
主营业务收入 Sales u=W[ S)w
主营业务成本 Cost of sales _4L6
主营业务税金及附加 Sales tax /Mw;oP{&b
营业费用 Operating expenses %dW;P[0
管理费用 General and administrative expenses Cm%I/4
财务费用 Financial expenses %s+'"E"E
投资收益 Investment income 3T0-RP*
其他业务收入 Other operating income {'wvb
"b
营业外收入 Non-operating income ,vf#e=Z
补贴收入 Subsidy income 9DM,,h<`
其他业务支出 Other operating expenses r5nHYV&7
营业外支出 Non-operating expenses ,K\7y2/
所得税 Income tax !DSm[Z
1
CR9wp]-Vd