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 。 fhar&\;S
I`p+Qt
现金 Cash in hand O]lSWEe
银行存款 Cash in bank Ai:BEPKe
其他货币资金-外埠存款Other monetary assets - cash in other cities 61.Brp.eP
其他货币资金-银行本票 Other monetary assets - cashier‘s check (0j}-iaQEZ
其他货币资金-银行汇票 Other monetary assets - bank draft 9bP^`\K[N
其他货币资金-信用卡 Other monetary assets - credit cards L0*nm.1X
其他货币资金-信用证保证金 Other monetary assets - L/C deposit pi /g H
其他货币资金-存出投资款 Other monetary assets - cash for investment PfreAEv,
短期投资-股票投资 Investments - Short term - stocks
UmNa[s
短期投资-债券投资 Investments - Short term - bonds
GKOD/,
短期投资-基金投资 Investments - Short term - funds E^QlJ8
短期投资-其他投资 Investments - Short term - others pNOwDJtK
短期投资跌价准备 Provision for short-term investment k,'L}SK
长期股权投资-股票投资 Long term equity investment - stocks !+1<E*NQ S
长期股权投资-其他股权投资 Long term equity investment - others W{%TlN
长期债券投资-债券投资 Long term securities investemnt - bonds Q o?O:
长期债券投资-其他债权投资 Long term securities investment - others X*M#FT-
长期投资减值准备 Provision for long-term investment %`OJ.:k
应收票据 Notes receivable yOphx07 (
应收股利 Dividends receivable E5)b
应收利息 Interest receivable eAXc:222
应收帐款 Trade debtors _&N2'hG=sn
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors OZx
W?wnd
预付帐款 Prepayment ABF"~=aL
应收补贴款 Allowance receivable n1~o1
其他应收款 Other debtors 3 DD ML,
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors
CsTF
其他流动资产 Other current assets WX=Jl<
物资采购 Purchase b?TO=~k,
原材料 Raw materials %<E$,w>
包装物 Packing materials 6I1,:nLL<
低值易耗品 Low value consumbles dls
ss\c^M
材料成本差异 Material cost difference vV[eWd.o6M
自制半成品 Self-manufactured goods g6Q !8
库存商品 Finished goods
hCCiD9gz
商品进销差价 Difference between purchase & sales of commodities PE~G=1x3
委托加工物资 Consigned processiong material (IC]?n}
委托代销商品 Consignment-out $UgA0]qn
受托代销商品 Consignment-in O$IEn/%+
分期收款发出商品 Goods on instalment sales ~MS\
存货跌价准备 Provision for obsolete stocks R($KSui
待摊费用 Prepaid expenses 5"HVBfFk
待处理流动资产损益 Unsettled G/L on current assets 4G$|Rx[{,
待处理固定资产损益 Unsettled G/L on fixed assets 2ggdWg7z
委托贷款-本金 Consignment loan - principle y$@ZN~8
委托贷款-利息 Consignment loan - interest 0}$Hi
委托贷款-减值准备 Consignment loan - provision #>%X_o-o23
固定资产-房屋建筑物 Fixed assets - Buildings h v8P4"i v
固定资产-机器设备 Fixed assets - Plant and machinery nyBJb(5"B
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures RnhL<
Ywu
固定资产-运输设备 Fixed assets - Automobiles ANJ$'3tg
累计折旧 Accumulated depreciation W.dt:_
固定资产减值准备 Impairment of fixed assets (>VX-Y/
工程物资-专用材料 Project material - specific materials I
6<*X
工程物资-专用设备 Project material - specific equipment aCQ?fq
工程物资-预付大型设备款 Project material - prepaid for equipment O) WCW<p
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 2C/$Ei^t
在建工程 Construction in progress |55N?=8
在建工程减值准备 Impairment of construction in progress !OA]s%u
固定资产清理 Disposal of fixed assets ;\lW5ZX
无形资产-专利权 Intangible assets - patent c8L~S/t
无形资产-非专利技术 Intangible assets - industrial property and know-how mMb'@
无形资产-商标权 Intangible assets - trademark rights 5$wpL(:R(
无形资产-土地使用权 Intangible assets - land use rights "NgxkbDEbG
无形资产-商誉 Intangible assets - goodwill Ys,{8Y,7
无形资产减值准备 Impairment of intangible assets *Txl+zTY
长期待摊费用 Deferred assets qjf
[zF
未确认融资费用 Unrecognized finance fees Svc|0Ad&
其他长期资产 Other long term assets IG|X!l
递延税款借项 Deferred assets debits F'B8v3
应付票据 Notes payable 2_zp:v
应付帐款 Trade creditors dgA-MQ5{
预收帐款 Adanvances from customers .2>p3|F
代销商品款 Consignment-in payables L5#P[cHzz
其他应交款 Other payable to government Q(<)KZIK
其他应付款 Other creditors .a._NW
应付股利 Proposed dividends 1_\;- !t
待转资产价值 Donated assets bzX\IrJpOZ
预计负债 Accrued liabilities 8"dv _`ym
应付短期债券 Short-term debentures payable MxY/`9>E|+
其他流动负债 Other current liabilities e XfZ5(na
预提费用 Accrued expenses 0%m)@ukb
应付工资 Payroll payable e pU:
应付福利费 Welfare payable =|I>G?g-
短期借款-抵押借款 Bank loans - Short term - pledged $)RNKMZC}A
短期借款-信用借款 Bank loans - Short term - credit
Aj2OkD
短期借款-担保借款 Bank loans - Short term - guaranteed 4?-.ZUT-1
一年内到期长期借款 Long term loans due within one year ,Fi>p0bz
一年内到期长期应付款 Long term payable due within one year =Qgt${|
长期借款 Bank loans - Long term B
x (uRj
应付债券-债券面值 Bond payable - Par value $OP7l>KZY
应付债券-债券溢价 Bond payable - Excess ``OD.aY^s
应付债券-债券折价 Bond payable - Discount kAu+zX>S+
应付债券-应计利息 Bond payable - Accrued interest ]3g?hM6
长期应付款 Long term payable ^}:#
专项应付款 Specific payable &2 `F n!m
其他长期负债 Other long term liabilities O2BW6Wc
应交税金-所得税 Tax payable - income tax %*&UJpbA
应交税金-增值税 Tax payable - VAT )hk
应交税金-营业税 Tax payable - business tax ~-PjW#J%
应交税金-消费税 Tax payable - consumable tax rk7QZVE
应交税金-其他 Tax payable - others P#fM:z@[
递延税款贷项 Deferred taxation credit ,4ei2`wV
股本 Share capital :'*DPB-
已归还投资 Investment returned ,(;lIP
利润分配-其他转入 Profit appropriation - other transfer in GKoK7qH\J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {%IE xPJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^NX"sM0g
利润分配-提取储备基金 Profit appropriation - reserve fund tkXEHsRT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VY)9|JJCO
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [o.B
利润分配-利润归还投资 Profit appropriation - return investment by profit ^_ kJKM,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7{I h_.#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2 Sh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >2< 8kBF_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares sgO'wXcoP
期初未分配利润 Retained earnings, beginning of the year FIbp"~
资本公积-股本溢价 Capital surplus - share premium Ay
!G1;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
v76D3'8
资本公积-接受现金捐赠 Capital surplus - cash donation "R3d+p
资本公积-股权投资准备 Capital surplus - investment reserve 6%fKuMpK(
资本公积-拨款转入 Capital surplus - subsidiary C&6IU8l\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6$ Gep
资本公积-其他 Capital surplus - others 1
}tbH[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1P(|[W1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ei6AV1| p
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,:`ND28V7
盈余公积-储备基金 Surplus reserve - reserve fund dlG=Vq&Y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund WdnIp!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S6fL>'uQ
主营业务收入 Sales fgBM_c&9T
主营业务成本 Cost of sales OX"j#
主营业务税金及附加 Sales tax >P/][MT
营业费用 Operating expenses 5ux`U{`m
管理费用 General and administrative expenses mWyqG*-Hb
财务费用 Financial expenses #?XQ7Im
投资收益 Investment income 3 q`)*
其他业务收入 Other operating income YSj+\Z$(
营业外收入 Non-operating income aM{xdTYaU
补贴收入 Subsidy income =L C:SFzF
其他业务支出 Other operating expenses gt/zpiKmV
营业外支出 Non-operating expenses ,9P:Draxs`
所得税 Income tax 9JWa$iBH@
@fa@s-wb