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 。 ;kgP:n
hd)Jq'MCS
现金 Cash in hand @{y'_fw
银行存款 Cash in bank / Q1*Vh4
其他货币资金-外埠存款Other monetary assets - cash in other cities <0CjEsAB]
其他货币资金-银行本票 Other monetary assets - cashier‘s check mU/o%|h
其他货币资金-银行汇票 Other monetary assets - bank draft >fBPVu\PA
其他货币资金-信用卡 Other monetary assets - credit cards ppAbG,7
其他货币资金-信用证保证金 Other monetary assets - L/C deposit >yO/p(/;jR
其他货币资金-存出投资款 Other monetary assets - cash for investment #J[g
r_
短期投资-股票投资 Investments - Short term - stocks UQl?_[G
短期投资-债券投资 Investments - Short term - bonds P<]U
短期投资-基金投资 Investments - Short term - funds J>Ar(p
短期投资-其他投资 Investments - Short term - others [b++bCH3
短期投资跌价准备 Provision for short-term investment @>8(f#S%
长期股权投资-股票投资 Long term equity investment - stocks cgb>Naa<
长期股权投资-其他股权投资 Long term equity investment - others \*$^}8
长期债券投资-债券投资 Long term securities investemnt - bonds qOo4T@t3
长期债券投资-其他债权投资 Long term securities investment - others X=sE1RB
长期投资减值准备 Provision for long-term investment *qpu!z2m||
应收票据 Notes receivable )4g_S?l=
应收股利 Dividends receivable hG1$YE
应收利息 Interest receivable 7hk)I`o65
应收帐款 Trade debtors =6sP`:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors cIU2 qFn[
预付帐款 Prepayment :5k* kx#y
应收补贴款 Allowance receivable [DaAvN^0A
其他应收款 Other debtors !l
'n
X
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors N^;lp<{6?
其他流动资产 Other current assets '.Y,VJaL
物资采购 Purchase lJK]S=cd
原材料 Raw materials y3oq{Z>
包装物 Packing materials AzU:Dxr>.G
低值易耗品 Low value consumbles R$:-~<O
材料成本差异 Material cost difference 9)!Ksg(h
自制半成品 Self-manufactured goods mY 1l2
库存商品 Finished goods 6N@=
*0kh-
商品进销差价 Difference between purchase & sales of commodities q%3VcR$J
委托加工物资 Consigned processiong material l#0zHBc
委托代销商品 Consignment-out C
@Ts\);^
受托代销商品 Consignment-in k\OZ
'dS
分期收款发出商品 Goods on instalment sales yhH2b:nY(9
存货跌价准备 Provision for obsolete stocks lS=YnMs6a
待摊费用 Prepaid expenses Pp?P9s{
待处理流动资产损益 Unsettled G/L on current assets (TeH)j!
待处理固定资产损益 Unsettled G/L on fixed assets 3!P^?[p3
委托贷款-本金 Consignment loan - principle wkt4vE87
委托贷款-利息 Consignment loan - interest nDrRK
委托贷款-减值准备 Consignment loan - provision Ab$E@H#
固定资产-房屋建筑物 Fixed assets - Buildings !@z9n\Yj
固定资产-机器设备 Fixed assets - Plant and machinery &GH[$(
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures neEqw+#Z
固定资产-运输设备 Fixed assets - Automobiles h[(YH ;Y
累计折旧 Accumulated depreciation Hca(2 ]T-
固定资产减值准备 Impairment of fixed assets _c]}m3/
工程物资-专用材料 Project material - specific materials 2f(`HSC'
工程物资-专用设备 Project material - specific equipment i;HXz`vT7
工程物资-预付大型设备款 Project material - prepaid for equipment /E6)>y66
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 11PL1zzH
在建工程 Construction in progress dX?j/M-
在建工程减值准备 Impairment of construction in progress \%r#>8c8
固定资产清理 Disposal of fixed assets u$w.'lK
无形资产-专利权 Intangible assets - patent ?c.\\2>|F
无形资产-非专利技术 Intangible assets - industrial property and know-how s.z)l$
无形资产-商标权 Intangible assets - trademark rights /
qQx~doK
无形资产-土地使用权 Intangible assets - land use rights I]ej ]46K
无形资产-商誉 Intangible assets - goodwill 0hS&4nW
无形资产减值准备 Impairment of intangible assets i}T*| P
长期待摊费用 Deferred assets AG >D,6Y
未确认融资费用 Unrecognized finance fees u8"s#%>Ny
其他长期资产 Other long term assets 2?,lr2
递延税款借项 Deferred assets debits Yyk~!G/@
应付票据 Notes payable {JWixbA
应付帐款 Trade creditors P0UR{tK
预收帐款 Adanvances from customers =o@}~G&HA
代销商品款 Consignment-in payables !+$qSD,%x
其他应交款 Other payable to government i7H([b<_m
其他应付款 Other creditors 6F^/k,(k4
应付股利 Proposed dividends Pr>$m{
Z
待转资产价值 Donated assets !d##q)D
f?
预计负债 Accrued liabilities +aL6
$
应付短期债券 Short-term debentures payable #|\|G3Si
%
其他流动负债 Other current liabilities 2K~v`c*4
预提费用 Accrued expenses -t_&H\_T
应付工资 Payroll payable ;)rhx`"n
应付福利费 Welfare payable y95
#t
短期借款-抵押借款 Bank loans - Short term - pledged Z@q1&}D!
短期借款-信用借款 Bank loans - Short term - credit !UzE&CirV
短期借款-担保借款 Bank loans - Short term - guaranteed @G&oUhS
一年内到期长期借款 Long term loans due within one year e\z,^
一年内到期长期应付款 Long term payable due within one year i(A`'V8GY
长期借款 Bank loans - Long term ,$]m1|t@z
应付债券-债券面值 Bond payable - Par value ZZi9<g1
应付债券-债券溢价 Bond payable - Excess k1[`2k:Hk
应付债券-债券折价 Bond payable - Discount #W:.Fsq
应付债券-应计利息 Bond payable - Accrued interest !@V]H
长期应付款 Long term payable # l1*# Z
专项应付款 Specific payable ?r;F'%N=
其他长期负债 Other long term liabilities ZV Ko$q:F
应交税金-所得税 Tax payable - income tax S*r }oX0
应交税金-增值税 Tax payable - VAT hQ3@Cf W
应交税金-营业税 Tax payable - business tax 6@Q; LV+
应交税金-消费税 Tax payable - consumable tax b?k,_;\
应交税金-其他 Tax payable - others tli*3YIw
递延税款贷项 Deferred taxation credit Fkv284,LM
股本 Share capital QP%AJ[3ea%
已归还投资 Investment returned B{#Fm6
利润分配-其他转入 Profit appropriation - other transfer in 8hV4l'Pa72
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j+.E#:tu"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _bh$
t
利润分配-提取储备基金 Profit appropriation - reserve fund xqT} 9,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9'X
"a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T&dc)t`o
利润分配-利润归还投资 Profit appropriation - return investment by profit 6\h*SBI?(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =
CXX.%N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^g'uR@uU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m%U=:u7#M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =)#XZ[#F
期初未分配利润 Retained earnings, beginning of the year UeUOGf ,
资本公积-股本溢价 Capital surplus - share premium z'Bvjul
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n~,6!S
资本公积-接受现金捐赠 Capital surplus - cash donation MDpx@.A,
资本公积-股权投资准备 Capital surplus - investment reserve \hJLa
资本公积-拨款转入 Capital surplus - subsidiary -6q7ze{@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation GWx?RIKF
资本公积-其他 Capital surplus - others $jC+oYXj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 98}l`J=i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Nj;(QhYZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mt4`~`6
盈余公积-储备基金 Surplus reserve - reserve fund 'fb&3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ornm3%p+e
盈余公积-利润归还投资 Surplus reserve - reture investment by investment jJ>I*'w
主营业务收入 Sales CyS.GdyP
主营业务成本 Cost of sales b^Do[o}5
主营业务税金及附加 Sales tax <95*z @
营业费用 Operating expenses ZA4sEVHW
管理费用 General and administrative expenses CIR2sr0a
财务费用 Financial expenses +SFo2Wdr43
投资收益 Investment income ]VVx2E
Rs
其他业务收入 Other operating income Ze`ms96j{
营业外收入 Non-operating income ?AQR\) P
补贴收入 Subsidy income -P]onD
其他业务支出 Other operating expenses J<L"D/
营业外支出 Non-operating expenses .v) A|{:2
所得税 Income tax e~G IUwJ
yX\~{%