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 。 }"PU%
+J
|\IN.W[EL
现金 Cash in hand #
,_u_'C*!
银行存款 Cash in bank l@+7:n4K0
其他货币资金-外埠存款Other monetary assets - cash in other cities 27O|).yKX
其他货币资金-银行本票 Other monetary assets - cashier‘s check wL
4dTc
其他货币资金-银行汇票 Other monetary assets - bank draft MWpQ^dL_
其他货币资金-信用卡 Other monetary assets - credit cards m\r@@!
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %'7lbpy,f
其他货币资金-存出投资款 Other monetary assets - cash for investment S:oi<F
短期投资-股票投资 Investments - Short term - stocks _ff`y
短期投资-债券投资 Investments - Short term - bonds y
t
=3sq
短期投资-基金投资 Investments - Short term - funds mA+&Io
短期投资-其他投资 Investments - Short term - others Et/\xL
短期投资跌价准备 Provision for short-term investment ERE)A-8
长期股权投资-股票投资 Long term equity investment - stocks RcM
/!,B
长期股权投资-其他股权投资 Long term equity investment - others :xv!N*Le
长期债券投资-债券投资 Long term securities investemnt - bonds v|%Z+w
长期债券投资-其他债权投资 Long term securities investment - others xLWwYK
长期投资减值准备 Provision for long-term investment Hmd]
FC,_
应收票据 Notes receivable *4+"Lh.KS
应收股利 Dividends receivable 2ZMb<b4H
应收利息 Interest receivable S^>,~R.TX
应收帐款 Trade debtors
MmnOHN@.
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]#l/2V1
预付帐款 Prepayment (@<c6WS
应收补贴款 Allowance receivable 4@n1Uk
其他应收款 Other debtors _c*=4y
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors MVTMwwO \[
其他流动资产 Other current assets iAa.}CI,zB
物资采购 Purchase ~yfNxH~k
原材料 Raw materials ;q:zT\A
包装物 Packing materials `V]5 sE]G
低值易耗品 Low value consumbles dzsmIV+
材料成本差异 Material cost difference .
Z.)t
自制半成品 Self-manufactured goods 4UlyxA~
库存商品 Finished goods hp*/#D
商品进销差价 Difference between purchase & sales of commodities A3no~)wZn
委托加工物资 Consigned processiong material D2!X?"[P
委托代销商品 Consignment-out Y*>#T
受托代销商品 Consignment-in -
o[x2u~n\
分期收款发出商品 Goods on instalment sales CBOi`bEf
存货跌价准备 Provision for obsolete stocks eg?<mKrZ
待摊费用 Prepaid expenses I)cFG{~L
待处理流动资产损益 Unsettled G/L on current assets 6@e+C;j=
待处理固定资产损益 Unsettled G/L on fixed assets V=qwwYz~
委托贷款-本金 Consignment loan - principle $Ifmc`r1
委托贷款-利息 Consignment loan - interest qY<'<T4\
委托贷款-减值准备 Consignment loan - provision !*m5F8Qm?A
固定资产-房屋建筑物 Fixed assets - Buildings Co9QW/'i
固定资产-机器设备 Fixed assets - Plant and machinery (?`kYTw7g'
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 7X q,z
固定资产-运输设备 Fixed assets - Automobiles Z!@~>i
累计折旧 Accumulated depreciation T:Hr&ws4
固定资产减值准备 Impairment of fixed assets &8>IeK{I
工程物资-专用材料 Project material - specific materials V9(@Y
工程物资-专用设备 Project material - specific equipment rI>aAW'
工程物资-预付大型设备款 Project material - prepaid for equipment 3'qJ/*]9
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production W?aI|U1
在建工程 Construction in progress 7_Z#m (
在建工程减值准备 Impairment of construction in progress NufLzg{
固定资产清理 Disposal of fixed assets C>$E%=h+_
无形资产-专利权 Intangible assets - patent
j =WST
无形资产-非专利技术 Intangible assets - industrial property and know-how ]2'na?q9
无形资产-商标权 Intangible assets - trademark rights t!x5 fNo)
无形资产-土地使用权 Intangible assets - land use rights j!4et;
无形资产-商誉 Intangible assets - goodwill ]Nl=wZ#`
无形资产减值准备 Impairment of intangible assets S<u-n8bv
长期待摊费用 Deferred assets >`wV1^M6?
未确认融资费用 Unrecognized finance fees *R3f{/DK
其他长期资产 Other long term assets bQP{|
递延税款借项 Deferred assets debits I8/DR z$A
应付票据 Notes payable !n$tr
应付帐款 Trade creditors iz?tu: \v&
预收帐款 Adanvances from customers !+4cqO
代销商品款 Consignment-in payables PSVc+s[Q+V
其他应交款 Other payable to government 1_
C]*p
其他应付款 Other creditors \X&H;xnC5
应付股利 Proposed dividends &f^l^K5:
待转资产价值 Donated assets J-)
XQDD
预计负债 Accrued liabilities %Gj8F4{
应付短期债券 Short-term debentures payable ;._7jF
j.
其他流动负债 Other current liabilities :
G`hm{
预提费用 Accrued expenses ./D$dbu3
应付工资 Payroll payable ;D
s46M-s
应付福利费 Welfare payable YoLx>8
短期借款-抵押借款 Bank loans - Short term - pledged t|<NI+H(e
短期借款-信用借款 Bank loans - Short term - credit <Ib[82PU
短期借款-担保借款 Bank loans - Short term - guaranteed 4*mS y
一年内到期长期借款 Long term loans due within one year 13%t"-@bh
一年内到期长期应付款 Long term payable due within one year *U$!I?
长期借款 Bank loans - Long term o{EC&-
应付债券-债券面值 Bond payable - Par value ivz>dJ ?T
应付债券-债券溢价 Bond payable - Excess S:q3QgU=X
应付债券-债券折价 Bond payable - Discount 6,LubZFD
应付债券-应计利息 Bond payable - Accrued interest FwY&/\J7V
长期应付款 Long term payable ;9ly'<up
专项应付款 Specific payable R8UYP=Kp
其他长期负债 Other long term liabilities \uq/x^?yo
应交税金-所得税 Tax payable - income tax _uKZ Ml
应交税金-增值税 Tax payable - VAT wTGbd
应交税金-营业税 Tax payable - business tax Qb; d:@9
应交税金-消费税 Tax payable - consumable tax Vc%R$E%
应交税金-其他 Tax payable - others 'vq:D$A
递延税款贷项 Deferred taxation credit 7 aYn0_NKp
股本 Share capital D?,#aB"
已归还投资 Investment returned u4neXYSy
利润分配-其他转入 Profit appropriation - other transfer in V8wKAj
Ux
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O Xi@c;F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N!x =eC
利润分配-提取储备基金 Profit appropriation - reserve fund +
:-57
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zBp{K@U[|M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b}wC|\s
利润分配-利润归还投资 Profit appropriation - return investment by profit ?EpSC&S\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HCJ>X;(`f?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `#QG6/
0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %#Z/2<_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares RQB]/D\BO
期初未分配利润 Retained earnings, beginning of the year rVa?JvDO=
资本公积-股本溢价 Capital surplus - share premium [kzd(u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7Irau_
资本公积-接受现金捐赠 Capital surplus - cash donation j:&4-K};Z`
资本公积-股权投资准备 Capital surplus - investment reserve _#s=h_
FD
资本公积-拨款转入 Capital surplus - subsidiary L0]_hxE?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `)h6j)xiQ
资本公积-其他 Capital surplus - others F3lw@b3])
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x]{E)d"!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !k(_PM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w pt='(
盈余公积-储备基金 Surplus reserve - reserve fund G"59cv8z4R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Af5D>/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =!UR=Hq
主营业务收入 Sales "ZHtR/;
主营业务成本 Cost of sales X$\i{p9jw
主营业务税金及附加 Sales tax tYqs~B3
营业费用 Operating expenses j ! NO|&k
管理费用 General and administrative expenses @[?!s%*2
财务费用 Financial expenses xwZ8D<e-,
投资收益 Investment income vF/ =
J
其他业务收入 Other operating income $]&(7@'qo
营业外收入 Non-operating income L~/qGDXC?
补贴收入 Subsidy income sz):oea@f@
其他业务支出 Other operating expenses 3q:{1rc
营业外支出 Non-operating expenses L]
hXp
t
所得税 Income tax 5Wj;
[2
)
b2^AP\: k