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 。 &gY;`*<
zfk'>_'
现金 Cash in hand Na~g*)uT$
银行存款 Cash in bank d,Hf-zJ%~
其他货币资金-外埠存款Other monetary assets - cash in other cities R1]v}f_I"
其他货币资金-银行本票 Other monetary assets - cashier‘s check ;m-6.AV
其他货币资金-银行汇票 Other monetary assets - bank draft >l7eoj
其他货币资金-信用卡 Other monetary assets - credit cards s#'|{
其他货币资金-信用证保证金 Other monetary assets - L/C deposit ]s1TJw [B
其他货币资金-存出投资款 Other monetary assets - cash for investment }`+O$0A
短期投资-股票投资 Investments - Short term - stocks ]hCWe0F
短期投资-债券投资 Investments - Short term - bonds ^G]KE8
短期投资-基金投资 Investments - Short term - funds wxdh?sQ
短期投资-其他投资 Investments - Short term - others #R~"
>g:w
短期投资跌价准备 Provision for short-term investment g
@c=Bt$
长期股权投资-股票投资 Long term equity investment - stocks Ws2prh^e(
长期股权投资-其他股权投资 Long term equity investment - others j<.
<S {
长期债券投资-债券投资 Long term securities investemnt - bonds sg'Y
4
长期债券投资-其他债权投资 Long term securities investment - others 7H8GkuO
长期投资减值准备 Provision for long-term investment 9'L1KQ
应收票据 Notes receivable A5 &>!y
应收股利 Dividends receivable =Bcux8wA#6
应收利息 Interest receivable Bbn832iMUY
应收帐款 Trade debtors z6GL,wo#
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors YHwVj?6W
预付帐款 Prepayment GV `idFd
应收补贴款 Allowance receivable 8eg2o$k_,#
其他应收款 Other debtors e
B9m4
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors {Sd@u$&
其他流动资产 Other current assets AxG?zBTFx
物资采购 Purchase xEd#~`Jmr
原材料 Raw materials 2dp*>F0L
包装物 Packing materials +lY\r + ;
低值易耗品 Low value consumbles OF<[Nh\.
材料成本差异 Material cost difference Z_eqM4{
自制半成品 Self-manufactured goods *g/I&'^
库存商品 Finished goods FvtM~[Q
商品进销差价 Difference between purchase & sales of commodities 8EW`*+%=
委托加工物资 Consigned processiong material yKX:Z4I/
委托代销商品 Consignment-out UcKWa>:Fi
受托代销商品 Consignment-in fzPgX
分期收款发出商品 Goods on instalment sales VfJX<e=k
存货跌价准备 Provision for obsolete stocks bUipp\[aV
待摊费用 Prepaid expenses OI;L9\MJc
待处理流动资产损益 Unsettled G/L on current assets m%BMd
待处理固定资产损益 Unsettled G/L on fixed assets ~@a) E+LsF
委托贷款-本金 Consignment loan - principle _zVbqRHlw
委托贷款-利息 Consignment loan - interest Z(Ls#hp
委托贷款-减值准备 Consignment loan - provision
YV2pERl
固定资产-房屋建筑物 Fixed assets - Buildings Yp?a=
R
固定资产-机器设备 Fixed assets - Plant and machinery O(c4iWm
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K2vPj|
固定资产-运输设备 Fixed assets - Automobiles ]% ZjD
累计折旧 Accumulated depreciation gvwCoCbb
固定资产减值准备 Impairment of fixed assets JY;#]'T\;
工程物资-专用材料 Project material - specific materials rsq'6
0
工程物资-专用设备 Project material - specific equipment
D%5 {A=
工程物资-预付大型设备款 Project material - prepaid for equipment do:RPZ!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production K7d1(.
在建工程 Construction in progress R, (+NT$
在建工程减值准备 Impairment of construction in progress +wPvQKVfI
固定资产清理 Disposal of fixed assets ej??j<]
无形资产-专利权 Intangible assets - patent k^vmRe<lk
无形资产-非专利技术 Intangible assets - industrial property and know-how u+, jAkr
无形资产-商标权 Intangible assets - trademark rights [3bwbfHhi
无形资产-土地使用权 Intangible assets - land use rights *SAcH_I2$>
无形资产-商誉 Intangible assets - goodwill sVZ}nq{
无形资产减值准备 Impairment of intangible assets H~1?MAX
长期待摊费用 Deferred assets Q%b46"
未确认融资费用 Unrecognized finance fees aV92.Z_Ku
其他长期资产 Other long term assets X
f'
递延税款借项 Deferred assets debits u.xA}yVS
应付票据 Notes payable F0o18k_"
应付帐款 Trade creditors }~0{1&
预收帐款 Adanvances from customers Vv*5{_
代销商品款 Consignment-in payables lfI7&d*
其他应交款 Other payable to government p_kTLNZd9
其他应付款 Other creditors E Zu
应付股利 Proposed dividends -^SD6l$
待转资产价值 Donated assets U]R|ej
预计负债 Accrued liabilities KcMzZ!d7m
应付短期债券 Short-term debentures payable a}I z
其他流动负债 Other current liabilities h^3Vd K,
预提费用 Accrued expenses [$ Xu
应付工资 Payroll payable :fMM-?s]
应付福利费 Welfare payable [+[fD
短期借款-抵押借款 Bank loans - Short term - pledged &`9bGO
短期借款-信用借款 Bank loans - Short term - credit Yh!\:9@(
短期借款-担保借款 Bank loans - Short term - guaranteed 9ixnf=$Jp
一年内到期长期借款 Long term loans due within one year M3xi 0/.
一年内到期长期应付款 Long term payable due within one year /(}l[jf
长期借款 Bank loans - Long term ^c:eXoU
应付债券-债券面值 Bond payable - Par value ,hcBiL/
应付债券-债券溢价 Bond payable - Excess ZBh@%A
应付债券-债券折价 Bond payable - Discount rBL_]\$7}
应付债券-应计利息 Bond payable - Accrued interest I[
YfF
长期应付款 Long term payable ]`+"o[
专项应付款 Specific payable iOA3x 8J
其他长期负债 Other long term liabilities ?eZ"UGZg'
应交税金-所得税 Tax payable - income tax >5YYij5Aj
应交税金-增值税 Tax payable - VAT )}k`X<~k
应交税金-营业税 Tax payable - business tax m]b.P,~v
应交税金-消费税 Tax payable - consumable tax <H(AS'
应交税金-其他 Tax payable - others 9=;g4I
递延税款贷项 Deferred taxation credit I5AjEp
股本 Share capital EC&1
9
已归还投资 Investment returned "q#
g/T
利润分配-其他转入 Profit appropriation - other transfer in JZ*?1S>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k1
txY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =dJEcC_J
利润分配-提取储备基金 Profit appropriation - reserve fund ? F:C!_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund dXr
!_)i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vmQ
DcCw
利润分配-利润归还投资 Profit appropriation - return investment by profit 8*X
L19N
利润分配-应付优先股股利 Profit appropriation - preference shares dividends % w/1Uo24
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @;-Un/'C;7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CpJXLc3_d5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DL/*t.)"et
期初未分配利润 Retained earnings, beginning of the year
Xv;ZA a
资本公积-股本溢价 Capital surplus - share premium >w'?DV>u|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5L'@WB|{4u
资本公积-接受现金捐赠 Capital surplus - cash donation ;
{#M
资本公积-股权投资准备 Capital surplus - investment reserve D"><S<C\C
资本公积-拨款转入 Capital surplus - subsidiary uY#58?>'j
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tw^.(m5d
资本公积-其他 Capital surplus - others ;Z0cD*Jb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v?iH}7zb%Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?@7|Q/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E~U|v'GCd
盈余公积-储备基金 Surplus reserve - reserve fund ^.aEKr
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Le+8s LE`Y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]0nC;|]@Lx
主营业务收入 Sales K0bmU(Xxp
主营业务成本 Cost of sales [aVJY
r2
主营业务税金及附加 Sales tax 1 jd=R7
营业费用 Operating expenses %.}
管理费用 General and administrative expenses j;c^pLUP
财务费用 Financial expenses !)1Zp*
投资收益 Investment income 5 s2}nIe
其他业务收入 Other operating income 1+[|pXT}
营业外收入 Non-operating income Ptxc9~k
补贴收入 Subsidy income *`/@[S2,cu
其他业务支出 Other operating expenses )HiTYV)]'
营业外支出 Non-operating expenses PbC>v
所得税 Income tax }E]&13>r
-"b3q