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 。 .es= w=
yyHr. C
现金 Cash in hand 0) lG~_q
银行存款 Cash in bank
L7*~8Y
其他货币资金-外埠存款Other monetary assets - cash in other cities P8s'e_t
其他货币资金-银行本票 Other monetary assets - cashier‘s check WYE[H9x1?
其他货币资金-银行汇票 Other monetary assets - bank draft |5,q54d(K
其他货币资金-信用卡 Other monetary assets - credit cards g<{W\VOPm
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Lp/]iZ@
其他货币资金-存出投资款 Other monetary assets - cash for investment i_&&7.
短期投资-股票投资 Investments - Short term - stocks uEuK1f`
短期投资-债券投资 Investments - Short term - bonds Hca)5$yL
短期投资-基金投资 Investments - Short term - funds O@_)]z?jUc
短期投资-其他投资 Investments - Short term - others G>{;@u
短期投资跌价准备 Provision for short-term investment ODM<$Yo:d
长期股权投资-股票投资 Long term equity investment - stocks DI!l.w5P_
长期股权投资-其他股权投资 Long term equity investment - others }g _#.>D+
长期债券投资-债券投资 Long term securities investemnt - bonds NLF{W|X
长期债券投资-其他债权投资 Long term securities investment - others *$_<|
g)9
长期投资减值准备 Provision for long-term investment ;xa]ke3]
应收票据 Notes receivable ziy~~J
应收股利 Dividends receivable fr\
UX}o
应收利息 Interest receivable ]?Ru~N}
应收帐款 Trade debtors _" F(w"|
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Wm.SLr,o0
预付帐款 Prepayment =RUKN38
应收补贴款 Allowance receivable .x1EdfHed/
其他应收款 Other debtors v1zJr6ra9
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors c66Iy"
其他流动资产 Other current assets 5kJ>pb$/
物资采购 Purchase +;z4.C{gM
原材料 Raw materials QkzPzbF"
包装物 Packing materials TZ
ZqV8
低值易耗品 Low value consumbles Xf9VW}`*8
材料成本差异 Material cost difference !H,R$3~
自制半成品 Self-manufactured goods G(4:yK0
库存商品 Finished goods Qo{^jDe,c*
商品进销差价 Difference between purchase & sales of commodities M>_S%V4
a
委托加工物资 Consigned processiong material qx53,^2
委托代销商品 Consignment-out |)IN20
受托代销商品 Consignment-in 12E@9s$Z
分期收款发出商品 Goods on instalment sales L1"X`Pz[}
存货跌价准备 Provision for obsolete stocks e v?Hz8Q;(
待摊费用 Prepaid expenses r"rID
RQ"
待处理流动资产损益 Unsettled G/L on current assets 'J<KL#og
待处理固定资产损益 Unsettled G/L on fixed assets JT<Ia
委托贷款-本金 Consignment loan - principle *RM#F!A
委托贷款-利息 Consignment loan - interest K=Fcy#,f
委托贷款-减值准备 Consignment loan - provision })bTQj7
固定资产-房屋建筑物 Fixed assets - Buildings JVTG3:zD
固定资产-机器设备 Fixed assets - Plant and machinery Q:kpaMA1P
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures g[@]OsX
固定资产-运输设备 Fixed assets - Automobiles ~&4,w9b)j
累计折旧 Accumulated depreciation .6OE8w
1
固定资产减值准备 Impairment of fixed assets G*wn[o(^j
工程物资-专用材料 Project material - specific materials {q8V
工程物资-专用设备 Project material - specific equipment FQ(=Fnqn
工程物资-预付大型设备款 Project material - prepaid for equipment h.~S^uKi*
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production C2eei're
在建工程 Construction in progress UmQ 9_H 7
在建工程减值准备 Impairment of construction in progress rxCuV
固定资产清理 Disposal of fixed assets $
+[HJ{
无形资产-专利权 Intangible assets - patent /2?GRwU~P
无形资产-非专利技术 Intangible assets - industrial property and know-how ~"}-cl,
无形资产-商标权 Intangible assets - trademark rights l!q i:H<=1
无形资产-土地使用权 Intangible assets - land use rights :fpYraBM
无形资产-商誉 Intangible assets - goodwill WZ~rsSZSV
无形资产减值准备 Impairment of intangible assets &sWq SS
长期待摊费用 Deferred assets 0Km{fZYq7;
未确认融资费用 Unrecognized finance fees 0-4WLMx
其他长期资产 Other long term assets g4j?E{M?
递延税款借项 Deferred assets debits jr@<-.
应付票据 Notes payable HHoh//(\
应付帐款 Trade creditors O&\;BF5:R
预收帐款 Adanvances from customers "2 qp-'^[c
代销商品款 Consignment-in payables nKkI
其他应交款 Other payable to government 't^OIil
其他应付款 Other creditors r#3_F=xL5
应付股利 Proposed dividends b^5rV5d
待转资产价值 Donated assets
bv$)^
预计负债 Accrued liabilities =}U`q3k
应付短期债券 Short-term debentures payable x8gUP
其他流动负债 Other current liabilities xk.\IrB_
预提费用 Accrued expenses {Sd{|R_
应付工资 Payroll payable -Vt*(L
应付福利费 Welfare payable Cq/*/jBM
短期借款-抵押借款 Bank loans - Short term - pledged CQzJ_aSJ(
短期借款-信用借款 Bank loans - Short term - credit w]F (o
短期借款-担保借款 Bank loans - Short term - guaranteed g;eMsoJG
一年内到期长期借款 Long term loans due within one year nY}Ep\g
一年内到期长期应付款 Long term payable due within one year NBE)DL
长期借款 Bank loans - Long term n>Q/XQXB
应付债券-债券面值 Bond payable - Par value #th^\
pV
应付债券-债券溢价 Bond payable - Excess ;l5F
il,3
应付债券-债券折价 Bond payable - Discount qeSxE`E"
应付债券-应计利息 Bond payable - Accrued interest xQ7>u-^
长期应付款 Long term payable RP z0WP
专项应付款 Specific payable O\B_=KWDO
其他长期负债 Other long term liabilities oC.:mI
应交税金-所得税 Tax payable - income tax K
)1K ]
应交税金-增值税 Tax payable - VAT % nP13V]
应交税金-营业税 Tax payable - business tax pvP|.sw5G
应交税金-消费税 Tax payable - consumable tax # TC
x8]F
应交税金-其他 Tax payable - others x:"_B
递延税款贷项 Deferred taxation credit Y*B}^!k6
股本 Share capital VL&E2^*E
已归还投资 Investment returned qnv9?Xh
利润分配-其他转入 Profit appropriation - other transfer in 7oh6G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W<u63P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2|kx:^D p
利润分配-提取储备基金 Profit appropriation - reserve fund xv9SQ,n<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4U~[8U}g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *>9#a0cp
利润分配-利润归还投资 Profit appropriation - return investment by profit J/M
1#sE
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @q],pD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dBX%/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VLA9&.*@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6|rqsk
期初未分配利润 Retained earnings, beginning of the year TJp(
资本公积-股本溢价 Capital surplus - share premium }*hY#jo1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S3`zB?7,
资本公积-接受现金捐赠 Capital surplus - cash donation <<@$0RW
资本公积-股权投资准备 Capital surplus - investment reserve >QU1_'1r
资本公积-拨款转入 Capital surplus - subsidiary (p-a;.Twj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [>oq~[e)?
资本公积-其他 Capital surplus - others a(NN%'fDD
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Pj8s;#~u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J,
_I$* _0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <hkg~4EKc
盈余公积-储备基金 Surplus reserve - reserve fund aRC>pK.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |/Am\tk#13
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8AOJ'~$
主营业务收入 Sales j^"Z^TEBT
主营业务成本 Cost of sales +D* b!5[
主营业务税金及附加 Sales tax q!$?G]-%
营业费用 Operating expenses 2N9
BI-a
管理费用 General and administrative expenses d
/+sR@\
财务费用 Financial expenses 5<<e_n.2q
投资收益 Investment income \vs,$h
其他业务收入 Other operating income Uz>5!_
营业外收入 Non-operating income w6'o<=
补贴收入 Subsidy income >w9fFm!Q
其他业务支出 Other operating expenses WhMr'l/e
营业外支出 Non-operating expenses S92'\2
所得税 Income tax Ts:3_4-k
@c,}\"(