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 。 qW
e1`.o
_#9:cH*
现金 Cash in hand
9"R]"v3BA
银行存款 Cash in bank 5=Mm=HyI2
其他货币资金-外埠存款Other monetary assets - cash in other cities DHGv<
F@
其他货币资金-银行本票 Other monetary assets - cashier‘s check {s|rk
其他货币资金-银行汇票 Other monetary assets - bank draft dz.]5R
其他货币资金-信用卡 Other monetary assets - credit cards ]@1YgV
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Y."ujo #bB
其他货币资金-存出投资款 Other monetary assets - cash for investment ~u1ox_v`%(
短期投资-股票投资 Investments - Short term - stocks 8Q^yh6z
短期投资-债券投资 Investments - Short term - bonds mnL
\c'
短期投资-基金投资 Investments - Short term - funds (utm+*V,
短期投资-其他投资 Investments - Short term - others ]9)pF
L
短期投资跌价准备 Provision for short-term investment TCp!4-~,
长期股权投资-股票投资 Long term equity investment - stocks 0Mt2Rg}
长期股权投资-其他股权投资 Long term equity investment - others 2}]6~i
长期债券投资-债券投资 Long term securities investemnt - bonds WZ5[tZf
长期债券投资-其他债权投资 Long term securities investment - others ` =dD6r
长期投资减值准备 Provision for long-term investment 0CI?[R\
应收票据 Notes receivable _:0<]<x?
应收股利 Dividends receivable *=dFTd"#
应收利息 Interest receivable wXDF7tJh
应收帐款 Trade debtors ?ECmPS1
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors }GsZ)\!$4
预付帐款 Prepayment *x[B g]/
应收补贴款 Allowance receivable XEV-D9n
其他应收款 Other debtors @``kt*+K+
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors Y+<C[Fiq
其他流动资产 Other current assets />q=qkdq0
物资采购 Purchase !U}A1)
原材料 Raw materials `LH!"M
包装物 Packing materials tC\x9&:
低值易耗品 Low value consumbles ;_K+b,
材料成本差异 Material cost difference ? AP2Opsl
自制半成品 Self-manufactured goods b$[_(QUw
库存商品 Finished goods [y}/QPR
商品进销差价 Difference between purchase & sales of commodities wq_c^Ioy
委托加工物资 Consigned processiong material 'T7JXV5
委托代销商品 Consignment-out !^!<Xz
;
受托代销商品 Consignment-in ~j3B'
分期收款发出商品 Goods on instalment sales shxr^
存货跌价准备 Provision for obsolete stocks xq=+M!V
待摊费用 Prepaid expenses c a_N76o!
待处理流动资产损益 Unsettled G/L on current assets ~wDmt
待处理固定资产损益 Unsettled G/L on fixed assets ;|w &
n
委托贷款-本金 Consignment loan - principle
\8Mkb]QA
委托贷款-利息 Consignment loan - interest [{N
i94:d
委托贷款-减值准备 Consignment loan - provision J"|)?$d]z
固定资产-房屋建筑物 Fixed assets - Buildings '0X!_w6W
固定资产-机器设备 Fixed assets - Plant and machinery twt
Bt L
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 'LFHZ&-
固定资产-运输设备 Fixed assets - Automobiles B+);y
累计折旧 Accumulated depreciation "*laY<E
固定资产减值准备 Impairment of fixed assets Zqd&EOm
工程物资-专用材料 Project material - specific materials dJ?VN!B0
工程物资-专用设备 Project material - specific equipment CB_(9T72H
工程物资-预付大型设备款 Project material - prepaid for equipment '15j$q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production Q6,rY(b6
在建工程 Construction in progress qh0)~JL4
在建工程减值准备 Impairment of construction in progress <Nvw
w
固定资产清理 Disposal of fixed assets C-qsyJgZy
无形资产-专利权 Intangible assets - patent _XXK1H x
无形资产-非专利技术 Intangible assets - industrial property and know-how E{T\51V]%
无形资产-商标权 Intangible assets - trademark rights A/{pG#if]3
无形资产-土地使用权 Intangible assets - land use rights nX5*pTfjL3
无形资产-商誉 Intangible assets - goodwill kBIF[.v(\
无形资产减值准备 Impairment of intangible assets N$pwTyk
长期待摊费用 Deferred assets ,9|%
未确认融资费用 Unrecognized finance fees KwPJ0
]('_
其他长期资产 Other long term assets U`F
ybP2R~
递延税款借项 Deferred assets debits u>&\@?(
应付票据 Notes payable }yx{13:[
应付帐款 Trade creditors ="@W)"r
预收帐款 Adanvances from customers \*LMc69
代销商品款 Consignment-in payables VT3Zo%X x
其他应交款 Other payable to government Rt7}e09HV
其他应付款 Other creditors {,IWjt &>
应付股利 Proposed dividends }K~JM1(26
待转资产价值 Donated assets :m8ED[9b
预计负债 Accrued liabilities -/x +M-X#
应付短期债券 Short-term debentures payable +n,8o:fU:
其他流动负债 Other current liabilities z$7YC49^
预提费用 Accrued expenses "x\3`Qk
应付工资 Payroll payable Cb=r 8C
应付福利费 Welfare payable H
xb{bF
短期借款-抵押借款 Bank loans - Short term - pledged *Q!b%DIa$
短期借款-信用借款 Bank loans - Short term - credit :N8D1e-a
短期借款-担保借款 Bank loans - Short term - guaranteed P|h<|Gcp
一年内到期长期借款 Long term loans due within one year ?[R
G8,B
一年内到期长期应付款 Long term payable due within one year E>4#j
PK
长期借款 Bank loans - Long term G]P4[#5
应付债券-债券面值 Bond payable - Par value (ZShh y8g
应付债券-债券溢价 Bond payable - Excess ivoPl~)J
应付债券-债券折价 Bond payable - Discount 1"/V?ArfL
应付债券-应计利息 Bond payable - Accrued interest H7Y}qP5X
长期应付款 Long term payable $k'f)E
专项应付款 Specific payable f@LUp^Z/v
其他长期负债 Other long term liabilities <g*rTqT'
应交税金-所得税 Tax payable - income tax KNY<"b
应交税金-增值税 Tax payable - VAT |]GEJUWtCd
应交税金-营业税 Tax payable - business tax Ub3,x~V
应交税金-消费税 Tax payable - consumable tax `yQHPN0/
应交税金-其他 Tax payable - others > 7;JZuVo
递延税款贷项 Deferred taxation credit /@3+zpaw X
股本 Share capital &51/Pm2O
已归还投资 Investment returned 7e8hnTzl8<
利润分配-其他转入 Profit appropriation - other transfer in ykM#EyN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve S
BFhC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jQb=N%5s
利润分配-提取储备基金 Profit appropriation - reserve fund 7y[B[$P
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +D
h=D*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J
YSw!!eC
利润分配-利润归还投资 Profit appropriation - return investment by profit *r-Bt1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o8s&n3mY}y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vnN_csJ#^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7PQedZ<\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @%#(Hse
期初未分配利润 Retained earnings, beginning of the year etTuukq_Z
资本公积-股本溢价 Capital surplus - share premium +vU.#C_2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V>['~|
资本公积-接受现金捐赠 Capital surplus - cash donation iGha pD
资本公积-股权投资准备 Capital surplus - investment reserve Y\op9Fw
资本公积-拨款转入 Capital surplus - subsidiary ADR`j;2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2X*epU_1h
资本公积-其他 Capital surplus - others c<H4rB
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ItRGq
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w}YHCh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x _2]G'
盈余公积-储备基金 Surplus reserve - reserve fund wZC'BLD
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +?.,pq n<=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment RU{}qPs?
主营业务收入 Sales NGze: gPmO
主营业务成本 Cost of sales plf<O5'
主营业务税金及附加 Sales tax VtKN{sSnu
营业费用 Operating expenses mD=?C
管理费用 General and administrative expenses Fx@
{]
财务费用 Financial expenses "|Pl(HX
投资收益 Investment income *jJ62-o
其他业务收入 Other operating income Wt`D
营业外收入 Non-operating income w(G(Q>GI
补贴收入 Subsidy income nuC K7X
其他业务支出 Other operating expenses )`Fr*H3{
营业外支出 Non-operating expenses }`MO}Pz
所得税 Income tax <]9MgfAe
=.o-R=
:d