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 。 -Mr_Ao`E
45 ^ Z5t
现金 Cash in hand ?q`i
MiN
银行存款 Cash in bank V<
F&\
其他货币资金-外埠存款Other monetary assets - cash in other cities ^$'{:i
其他货币资金-银行本票 Other monetary assets - cashier‘s check Milp"L?B%
其他货币资金-银行汇票 Other monetary assets - bank draft ?pIELezfK
其他货币资金-信用卡 Other monetary assets - credit cards _o9axBJs
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ,
>WH)+a
其他货币资金-存出投资款 Other monetary assets - cash for investment y`j_]qvt
短期投资-股票投资 Investments - Short term - stocks U nDCC_ud
短期投资-债券投资 Investments - Short term - bonds pJFn
8&!J
短期投资-基金投资 Investments - Short term - funds bf/6AY7
短期投资-其他投资 Investments - Short term - others &vmk!wAs
短期投资跌价准备 Provision for short-term investment y CHOg
长期股权投资-股票投资 Long term equity investment - stocks v(;yy{>8"
长期股权投资-其他股权投资 Long term equity investment - others J%"5?)[z
长期债券投资-债券投资 Long term securities investemnt - bonds $*eYiz3Ue
长期债券投资-其他债权投资 Long term securities investment - others 79 4UY
长期投资减值准备 Provision for long-term investment >8/Otg+h
应收票据 Notes receivable -G>J
应收股利 Dividends receivable /}1|'?P
应收利息 Interest receivable <h#7;o
应收帐款 Trade debtors #)}BY"C%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 8Ze>
hEG
预付帐款 Prepayment b#@xg L*D
应收补贴款 Allowance receivable Y[e.1\d'
其他应收款 Other debtors ; s(bd#Q
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors v9H
t~\>
其他流动资产 Other current assets _xAru9=n^
物资采购 Purchase Aq(cgTNW
原材料 Raw materials A o*IshVh
包装物 Packing materials [NE!
低值易耗品 Low value consumbles <N<0 ?GQ
材料成本差异 Material cost difference n=j)M
自制半成品 Self-manufactured goods Rng-o!
库存商品 Finished goods /$%&fo\[
商品进销差价 Difference between purchase & sales of commodities +FNGRL
委托加工物资 Consigned processiong material u)h
{"pP
委托代销商品 Consignment-out SOG(&)b
受托代销商品 Consignment-in dm/3{\ 4
分期收款发出商品 Goods on instalment sales #8XmOJ"W3k
存货跌价准备 Provision for obsolete stocks I+Fy)=DO9
待摊费用 Prepaid expenses UA'bE~i
待处理流动资产损益 Unsettled G/L on current assets 9+y&&;p
待处理固定资产损益 Unsettled G/L on fixed assets t8Pf~v
委托贷款-本金 Consignment loan - principle s:'>G;p
委托贷款-利息 Consignment loan - interest `ZL^+h<b>M
委托贷款-减值准备 Consignment loan - provision TNh&g.
固定资产-房屋建筑物 Fixed assets - Buildings vFHeGq70j
固定资产-机器设备 Fixed assets - Plant and machinery }o]}R#|
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures
gwIR3u
固定资产-运输设备 Fixed assets - Automobiles ]?_~QE`
累计折旧 Accumulated depreciation >3g`6d
固定资产减值准备 Impairment of fixed assets )7Hx<?P
工程物资-专用材料 Project material - specific materials KPy)%i
工程物资-专用设备 Project material - specific equipment %H?B5y
工程物资-预付大型设备款 Project material - prepaid for equipment waz5+l28
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production {
(.@bT@
在建工程 Construction in progress Wj3i*x$
在建工程减值准备 Impairment of construction in progress a9&[Qv5-/
固定资产清理 Disposal of fixed assets Mm,\e6#*
无形资产-专利权 Intangible assets - patent jhz*Y}MX
无形资产-非专利技术 Intangible assets - industrial property and know-how F
]X<q uuL
无形资产-商标权 Intangible assets - trademark rights [3=Y 9P:
无形资产-土地使用权 Intangible assets - land use rights hTO5*5]0zP
无形资产-商誉 Intangible assets - goodwill v9J1Hha#
无形资产减值准备 Impairment of intangible assets cL .z{
长期待摊费用 Deferred assets <- sr&
未确认融资费用 Unrecognized finance fees vg?(0Gasm*
其他长期资产 Other long term assets k
t`ln
递延税款借项 Deferred assets debits _fgsHx>l7
应付票据 Notes payable /Q9Cvj)"
应付帐款 Trade creditors _LgP
预收帐款 Adanvances from customers O6e$v
I@
代销商品款 Consignment-in payables 5X3JQ"z
其他应交款 Other payable to government WyV,(~y
其他应付款 Other creditors N/lEfy<&g:
应付股利 Proposed dividends %npLgCF
待转资产价值 Donated assets ?$)a[UnqX
预计负债 Accrued liabilities 7Z+Fjy-B
应付短期债券 Short-term debentures payable @rqmDpU
其他流动负债 Other current liabilities cl#XiyK>
预提费用 Accrued expenses DNDzK
iMk
应付工资 Payroll payable k ]gPMhe
应付福利费 Welfare payable 7gLk~*
短期借款-抵押借款 Bank loans - Short term - pledged 3Yx'/ =]
短期借款-信用借款 Bank loans - Short term - credit ((AK7hb
短期借款-担保借款 Bank loans - Short term - guaranteed
h('5x,G%
一年内到期长期借款 Long term loans due within one year `Gxb98h/r
一年内到期长期应付款 Long term payable due within one year Jo qhmn$j
长期借款 Bank loans - Long term RpU i'
应付债券-债券面值 Bond payable - Par value K_t >T)K
应付债券-债券溢价 Bond payable - Excess \a
of
应付债券-债券折价 Bond payable - Discount Jo8fMG\P
应付债券-应计利息 Bond payable - Accrued interest G$_)X%Vb I
长期应付款 Long term payable Qd~7OH4Lp
专项应付款 Specific payable xc'uCbH
其他长期负债 Other long term liabilities 1Cc91
应交税金-所得税 Tax payable - income tax i\Yd_
应交税金-增值税 Tax payable - VAT +5-|6
应交税金-营业税 Tax payable - business tax <:(;#&<
应交税金-消费税 Tax payable - consumable tax s hq
+
应交税金-其他 Tax payable - others [+5g 9tBJ
递延税款贷项 Deferred taxation credit {c
I~Nf?i
股本 Share capital 0 GFho$f
已归还投资 Investment returned e|SNb*_
利润分配-其他转入 Profit appropriation - other transfer in 4TQmEM,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a{^2c!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
6 ym$8^
利润分配-提取储备基金 Profit appropriation - reserve fund hX,R
uI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
xIc||o$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TUGD!b{
利润分配-利润归还投资 Profit appropriation - return investment by profit C:AV?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ])v61B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H#X*OJ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {]|<|vc;GI
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _ZJQE>]nWu
期初未分配利润 Retained earnings, beginning of the year +F,])p4,]i
资本公积-股本溢价 Capital surplus - share premium lV3k4i RH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 67H?xsk@n
资本公积-接受现金捐赠 Capital surplus - cash donation 2>.b~q@
资本公积-股权投资准备 Capital surplus - investment reserve rkh%[o9"/
资本公积-拨款转入 Capital surplus - subsidiary >sAaLR4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8t< X
资本公积-其他 Capital surplus - others ,. ht ~AE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vEG7A$Z"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u"T9w]Z\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve usK P9[T$
盈余公积-储备基金 Surplus reserve - reserve fund /EHO(d!<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund st.{AEv@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9 M?UPE
主营业务收入 Sales j,%i.[8S
主营业务成本 Cost of sales it>Bf;
主营业务税金及附加 Sales tax Ma{@b$>
营业费用 Operating expenses sAjUX.c
管理费用 General and administrative expenses XdzC/{G
财务费用 Financial expenses 7On.y*
投资收益 Investment income :|&6x!
其他业务收入 Other operating income $6ucz'
营业外收入 Non-operating income vN]_/T+
补贴收入 Subsidy income B4zuWCE@
其他业务支出 Other operating expenses 18kWnF]n=
营业外支出 Non-operating expenses [
(3 %$?[
所得税 Income tax xU{0rM"
&_@M
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