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 。 `GS cRhbh
1yJ75/
现金 Cash in hand 0<3E
银行存款 Cash in bank !G[f[u4Zg
其他货币资金-外埠存款Other monetary assets - cash in other cities I}_;A<U
其他货币资金-银行本票 Other monetary assets - cashier‘s check ,3k@L\$.x
其他货币资金-银行汇票 Other monetary assets - bank draft ;Rs.rl>;t/
其他货币资金-信用卡 Other monetary assets - credit cards L9$&-A9ix
其他货币资金-信用证保证金 Other monetary assets - L/C deposit iel-<(~
其他货币资金-存出投资款 Other monetary assets - cash for investment _hWuAJ9Qy
短期投资-股票投资 Investments - Short term - stocks W7$s5G,
短期投资-债券投资 Investments - Short term - bonds ^8Z@^M&O"
短期投资-基金投资 Investments - Short term - funds @o60c
短期投资-其他投资 Investments - Short term - others V07VwVD
短期投资跌价准备 Provision for short-term investment wePI*."]
长期股权投资-股票投资 Long term equity investment - stocks .Nk}Z9L]k
长期股权投资-其他股权投资 Long term equity investment - others },v&rkwR
长期债券投资-债券投资 Long term securities investemnt - bonds Xout:dn
长期债券投资-其他债权投资 Long term securities investment - others !*5_pGe
长期投资减值准备 Provision for long-term investment W
w^7^q&
应收票据 Notes receivable FN>L7
*,0
应收股利 Dividends receivable ^glX1 )
应收利息 Interest receivable 6N&|2: U
应收帐款 Trade debtors ;*nh=w
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }'v{dK
预付帐款 Prepayment hcQSB00D^
应收补贴款 Allowance receivable >T`zh^+5W
其他应收款 Other debtors X:U=MWc>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Q7L)f71i
其他流动资产 Other current assets 3Fgz)*Gu]
物资采购 Purchase }'PG!+=I
原材料 Raw materials 2G
ZF/9}
包装物 Packing materials vUqe.?5
低值易耗品 Low value consumbles O/(3 87= U
材料成本差异 Material cost difference LNaeB(z"
自制半成品 Self-manufactured goods 40R"^*
库存商品 Finished goods X=JFWzC
商品进销差价 Difference between purchase & sales of commodities )dqR<)
委托加工物资 Consigned processiong material b$dBV}0 L
委托代销商品 Consignment-out xUQdVrFU
受托代销商品 Consignment-in *B%y`cj|
分期收款发出商品 Goods on instalment sales ) sRN!~
存货跌价准备 Provision for obsolete stocks 'y< t/qo
待摊费用 Prepaid expenses re]%f"v:5
待处理流动资产损益 Unsettled G/L on current assets h,]tQ#!s8
待处理固定资产损益 Unsettled G/L on fixed assets kp'b>&9r
委托贷款-本金 Consignment loan - principle gAj0ukX5
委托贷款-利息 Consignment loan - interest EG%I1F%
委托贷款-减值准备 Consignment loan - provision =[ s8q2V
固定资产-房屋建筑物 Fixed assets - Buildings j,\tejl1
固定资产-机器设备 Fixed assets - Plant and machinery X{#bJ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Rq"VB.ef&{
固定资产-运输设备 Fixed assets - Automobiles E2h(w_l
累计折旧 Accumulated depreciation GI}4,!^N
固定资产减值准备 Impairment of fixed assets yq1Gq
bh
l
工程物资-专用材料 Project material - specific materials fBf]4@{
工程物资-专用设备 Project material - specific equipment 1X[73
工程物资-预付大型设备款 Project material - prepaid for equipment ?0 HR(N(z!
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production @ <|6{N<
在建工程 Construction in progress /g13X,.H
在建工程减值准备 Impairment of construction in progress *@CVYJ'<
固定资产清理 Disposal of fixed assets BHEs+e0
无形资产-专利权 Intangible assets - patent &Q2NU$
无形资产-非专利技术 Intangible assets - industrial property and know-how WfRVv3Vm
无形资产-商标权 Intangible assets - trademark rights C(f$!~M4b
无形资产-土地使用权 Intangible assets - land use rights 8b-7]%
无形资产-商誉 Intangible assets - goodwill )t*S'R
无形资产减值准备 Impairment of intangible assets |!{z?
i
长期待摊费用 Deferred assets Ti
hnSb
未确认融资费用 Unrecognized finance fees v hRu`Yb
其他长期资产 Other long term assets sq6>DuBZz
递延税款借项 Deferred assets debits ^cB49s+{e
应付票据 Notes payable Vp|2w lFE-
应付帐款 Trade creditors dz{#"No0
预收帐款 Adanvances from customers r;c' NqP
代销商品款 Consignment-in payables H~~7~1"x
其他应交款 Other payable to government $$k7_rs
其他应付款 Other creditors &,^mM'
C
应付股利 Proposed dividends O5g}2
待转资产价值 Donated assets ,jAx%]@,I
预计负债 Accrued liabilities G%xb0%oi]%
应付短期债券 Short-term debentures payable W,xi>5k
其他流动负债 Other current liabilities XPar_8I
预提费用 Accrued expenses =AWX
+znP
应付工资 Payroll payable &B?@@6
应付福利费 Welfare payable <l*agH-.3
短期借款-抵押借款 Bank loans - Short term - pledged jn.R.}TT
短期借款-信用借款 Bank loans - Short term - credit P]|J?$1K
短期借款-担保借款 Bank loans - Short term - guaranteed QIR4<]/
一年内到期长期借款 Long term loans due within one year ,l
rYl!,
一年内到期长期应付款 Long term payable due within one year >L#];|
长期借款 Bank loans - Long term <ED8"~_
应付债券-债券面值 Bond payable - Par value ~sZqa+jB0
应付债券-债券溢价 Bond payable - Excess Mi;}.K0J
应付债券-债券折价 Bond payable - Discount D."cQ<sxpN
应付债券-应计利息 Bond payable - Accrued interest ^`l"'6
长期应付款 Long term payable 1_N~1Ik
专项应付款 Specific payable
m"96:v
其他长期负债 Other long term liabilities |Dl*w/n
应交税金-所得税 Tax payable - income tax l0qdk#v
应交税金-增值税 Tax payable - VAT jjJc1 p0
应交税金-营业税 Tax payable - business tax H+S~ bzz
应交税金-消费税 Tax payable - consumable tax aQz|!8Is
应交税金-其他 Tax payable - others szf"|k!
递延税款贷项 Deferred taxation credit .}IK}A/-
股本 Share capital Xg|8".B)A
已归还投资 Investment returned &{X{36
利润分配-其他转入 Profit appropriation - other transfer in K<$wz/\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LXBbz;vYl
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1"8Z
y6t
利润分配-提取储备基金 Profit appropriation - reserve fund
f$:7A0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SQ1M4:hP
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nAQyxP%
利润分配-利润归还投资 Profit appropriation - return investment by profit z7O
Z4R:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X=rc3~}f
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y0/WA4,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L9E;Uii0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _fczE~O/
期初未分配利润 Retained earnings, beginning of the year vGx?m@
资本公积-股本溢价 Capital surplus - share premium <;2P._oZ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $sA,$x:^xI
资本公积-接受现金捐赠 Capital surplus - cash donation sN}s61
资本公积-股权投资准备 Capital surplus - investment reserve J!21`M-Ue
资本公积-拨款转入 Capital surplus - subsidiary !^c:'I>~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A[sM
{i~Z
资本公积-其他 Capital surplus - others C><<0VhU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jF%)Bhn(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,Y+r<;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ET >S
盈余公积-储备基金 Surplus reserve - reserve fund .V5q$5j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund pFpQ\xc9$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t_[M&
主营业务收入 Sales OaD
Alrm
主营业务成本 Cost of sales ?noETH z)
主营业务税金及附加 Sales tax P<j4\zJ
营业费用 Operating expenses c!'A)JD@
管理费用 General and administrative expenses =]_d pE EQ
财务费用 Financial expenses 7\7 Brw4
投资收益 Investment income fe&
t-
其他业务收入 Other operating income Wrf^O2
营业外收入 Non-operating income \_*?R,$3Y,
补贴收入 Subsidy income 1g~Dm}m
其他业务支出 Other operating expenses /0B07B
营业外支出 Non-operating expenses nx!qCgo
所得税 Income tax N0y;PVAGu
'Z*\1Ci