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 。 Tjd&
^m
+O|_P`HBoI
现金 Cash in hand Nf=C?`L
银行存款 Cash in bank 4ggVj*{v
其他货币资金-外埠存款Other monetary assets - cash in other cities GAg.p?Sq
其他货币资金-银行本票 Other monetary assets - cashier‘s check QT`fix{
其他货币资金-银行汇票 Other monetary assets - bank draft &M0o&C-1/
其他货币资金-信用卡 Other monetary assets - credit cards EsT
0"{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit fl!mYCPv
其他货币资金-存出投资款 Other monetary assets - cash for investment ?,WUJH?^
短期投资-股票投资 Investments - Short term - stocks k)$iK2I
短期投资-债券投资 Investments - Short term - bonds =ied}a
:[
短期投资-基金投资 Investments - Short term - funds /'-:=0a
短期投资-其他投资 Investments - Short term - others 1zdYBb
6;j
短期投资跌价准备 Provision for short-term investment CMC
?R,d
长期股权投资-股票投资 Long term equity investment - stocks h=X7,2/<
长期股权投资-其他股权投资 Long term equity investment - others f?2zLE>u
长期债券投资-债券投资 Long term securities investemnt - bonds B"~U<6s0
长期债券投资-其他债权投资 Long term securities investment - others $@_YdZ!
长期投资减值准备 Provision for long-term investment !Bag}|#
应收票据 Notes receivable dj?
G.-
应收股利 Dividends receivable |C~Sr#6)7
应收利息 Interest receivable j FgZ}Xp
应收帐款 Trade debtors qsI{ b<n
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors FpP\-+Sl
预付帐款 Prepayment a^@+%?X
应收补贴款 Allowance receivable 2;&mkcK'
其他应收款 Other debtors c}YJqhk0J
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vad|Rp l
其他流动资产 Other current assets Zkw J.SuU
物资采购 Purchase R|/Wz/$1A
原材料 Raw materials BfX%|CWh
包装物 Packing materials -sP9E|/:'3
低值易耗品 Low value consumbles @[n2
dmj
材料成本差异 Material cost difference 5fU!'ajaN7
自制半成品 Self-manufactured goods [Dnusp7e
库存商品 Finished goods i:g{{Uuv
商品进销差价 Difference between purchase & sales of commodities FL59
委托加工物资 Consigned processiong material 6(:)otz
委托代销商品 Consignment-out 4DvdEt
受托代销商品 Consignment-in H!p!sn
分期收款发出商品 Goods on instalment sales #X4LLS]VV
存货跌价准备 Provision for obsolete stocks rU],J!LF
待摊费用 Prepaid expenses 2q+la|1Cr
待处理流动资产损益 Unsettled G/L on current assets !>\9t9
待处理固定资产损益 Unsettled G/L on fixed assets 4"LPJX)Q
委托贷款-本金 Consignment loan - principle t9ER;.e
委托贷款-利息 Consignment loan - interest 3QH(4N
委托贷款-减值准备 Consignment loan - provision C=8H)Ef,l
固定资产-房屋建筑物 Fixed assets - Buildings HS7R lU^
固定资产-机器设备 Fixed assets - Plant and machinery $H4=QVj6
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures bC6X?m=
固定资产-运输设备 Fixed assets - Automobiles FSv1X
累计折旧 Accumulated depreciation ldP3n:7FS
固定资产减值准备 Impairment of fixed assets p#)e:/Qy
工程物资-专用材料 Project material - specific materials Pv#KmSA9
工程物资-专用设备 Project material - specific equipment C:Vv!u
工程物资-预付大型设备款 Project material - prepaid for equipment tAaYL
\~
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4>l0V<
在建工程 Construction in progress fH&zR#T7U4
在建工程减值准备 Impairment of construction in progress 0"hiCGm'
固定资产清理 Disposal of fixed assets *`%4loW
无形资产-专利权 Intangible assets - patent ~'(9?81d
无形资产-非专利技术 Intangible assets - industrial property and know-how 61G|?Aax
无形资产-商标权 Intangible assets - trademark rights \Ph]*%
无形资产-土地使用权 Intangible assets - land use rights n>n"{!
无形资产-商誉 Intangible assets - goodwill !!9{U%s
无形资产减值准备 Impairment of intangible assets anLbl#UV
长期待摊费用 Deferred assets vXc!Zg~
未确认融资费用 Unrecognized finance fees FZeP<Ban
其他长期资产 Other long term assets AYt*'Zeg!s
递延税款借项 Deferred assets debits #0(
fOHPQ
应付票据 Notes payable r;9z5'
应付帐款 Trade creditors fa"\=V2S
预收帐款 Adanvances from customers `nKJR'QC
代销商品款 Consignment-in payables $kv@tzO
其他应交款 Other payable to government |%-YuD
其他应付款 Other creditors Vw7WK
应付股利 Proposed dividends R !9qQn?
待转资产价值 Donated assets Ac
J>$L)
预计负债 Accrued liabilities TWtC-wI;
应付短期债券 Short-term debentures payable %U-Qsy8|D)
其他流动负债 Other current liabilities R^uc%onP
预提费用 Accrued expenses *g*VCO
应付工资 Payroll payable |"_ )zQ
应付福利费 Welfare payable WBa /IM
短期借款-抵押借款 Bank loans - Short term - pledged !W(`<d]68:
短期借款-信用借款 Bank loans - Short term - credit O6/xPeak
短期借款-担保借款 Bank loans - Short term - guaranteed f7ZA837Un
一年内到期长期借款 Long term loans due within one year (VEp~BW@-R
一年内到期长期应付款 Long term payable due within one year sLNNcj(Cy>
长期借款 Bank loans - Long term ZxI]I1)
应付债券-债券面值 Bond payable - Par value s88y{o
应付债券-债券溢价 Bond payable - Excess s_TD4~
$
应付债券-债券折价 Bond payable - Discount DDWp4`CS|
应付债券-应计利息 Bond payable - Accrued interest L -YNz0A
长期应付款 Long term payable b##1hm~+
9
专项应付款 Specific payable \,hrk~4U;(
其他长期负债 Other long term liabilities 4Q$!c{Y
r
应交税金-所得税 Tax payable - income tax loLKm]yV
应交税金-增值税 Tax payable - VAT =88t*dH(,"
应交税金-营业税 Tax payable - business tax |J\,F.{'
应交税金-消费税 Tax payable - consumable tax @\!ww/QT
应交税金-其他 Tax payable - others 9?$RO[vo
递延税款贷项 Deferred taxation credit
A=0@UqM
股本 Share capital 1b8c67j[
已归还投资 Investment returned 1EQvcw#
利润分配-其他转入 Profit appropriation - other transfer in L*9H#%3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;HP#bx
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RNvQ
利润分配-提取储备基金 Profit appropriation - reserve fund ^:+
Rg}]W^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund !8o\.uyi
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZOC#i i`:
利润分配-利润归还投资 Profit appropriation - return investment by profit $3]b>v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0lBat_<8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d[S#Duz<&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >J>>\Y(p
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tq0;^L
期初未分配利润 Retained earnings, beginning of the year y)tYSTJK
资本公积-股本溢价 Capital surplus - share premium vkuc8 li
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,&
[7u9@
资本公积-接受现金捐赠 Capital surplus - cash donation Qne0kB5m
资本公积-股权投资准备 Capital surplus - investment reserve fy`+Efuj
资本公积-拨款转入 Capital surplus - subsidiary
J$rJd9t
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZJ9x6|q
资本公积-其他 Capital surplus - others qrpb[)Ll
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #3.
\j"b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ljuNs@q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "9%qbMB
盈余公积-储备基金 Surplus reserve - reserve fund >gnF]<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;$z7[+
M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j3{HkcjJG
主营业务收入 Sales Hsgy'X%om
主营业务成本 Cost of sales l=xt;c!
主营业务税金及附加 Sales tax Ox|TMSb^
营业费用 Operating expenses xG8`'SNY
管理费用 General and administrative expenses =q5@
,wN^
财务费用 Financial expenses Tt%}4{"
投资收益 Investment income VVFV8T4
其他业务收入 Other operating income |Q5+l.%
营业外收入 Non-operating income Xo8DEr
补贴收入 Subsidy income HitAc8
其他业务支出 Other operating expenses GkciA{
营业外支出 Non-operating expenses nEyIt&>9
所得税 Income tax =LK}9ViH
Yg&`
U^7]B