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 。 Y)7LkZO(y
ruf*-&Kr7
现金 Cash in hand
)ld !(d=
银行存款 Cash in bank sz?/4tY
其他货币资金-外埠存款Other monetary assets - cash in other cities @C=Dk
其他货币资金-银行本票 Other monetary assets - cashier‘s check pT=YV
k
其他货币资金-银行汇票 Other monetary assets - bank draft 6q8b>LG|
其他货币资金-信用卡 Other monetary assets - credit cards >axf_k
其他货币资金-信用证保证金 Other monetary assets - L/C deposit (:TZ~"VY
其他货币资金-存出投资款 Other monetary assets - cash for investment ?F!
='6D}b
短期投资-股票投资 Investments - Short term - stocks \i}:Vb(^
短期投资-债券投资 Investments - Short term - bonds [=otgVteN"
短期投资-基金投资 Investments - Short term - funds #xlT,:_:)
短期投资-其他投资 Investments - Short term - others
#$dk
短期投资跌价准备 Provision for short-term investment uPvE;E_
长期股权投资-股票投资 Long term equity investment - stocks
!K0:0:
长期股权投资-其他股权投资 Long term equity investment - others <-3_tu>l
长期债券投资-债券投资 Long term securities investemnt - bonds ryKc7<
长期债券投资-其他债权投资 Long term securities investment - others J8>8@m6
长期投资减值准备 Provision for long-term investment 2rG;j52))a
应收票据 Notes receivable %^){)#6w
应收股利 Dividends receivable <"SOH;w
应收利息 Interest receivable b5Sgf'B^
应收帐款 Trade debtors {dk%j~w8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Hyj<Fqr!.
预付帐款 Prepayment [!Jd
.zm
应收补贴款 Allowance receivable ]a
,H!0i
其他应收款 Other debtors W
:qQ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors VD).UdUn
其他流动资产 Other current assets VEtdp*ot
物资采购 Purchase S.Z2gFE&tu
原材料 Raw materials -wi zUp
包装物 Packing materials <)J83D0$E
低值易耗品 Low value consumbles .0gF&>I}
材料成本差异 Material cost difference b;AGw3SF
自制半成品 Self-manufactured goods %`F&,!d
库存商品 Finished goods F6vN{FI
商品进销差价 Difference between purchase & sales of commodities 4,yS7l
委托加工物资 Consigned processiong material G[[hC[}I
委托代销商品 Consignment-out foi@z9
受托代销商品 Consignment-in o2J-&
分期收款发出商品 Goods on instalment sales @ 7WWoy
存货跌价准备 Provision for obsolete stocks 5VXI/Lw#
待摊费用 Prepaid expenses G5R"5d'
待处理流动资产损益 Unsettled G/L on current assets <$8`]e?I
待处理固定资产损益 Unsettled G/L on fixed assets ZWVN(U
委托贷款-本金 Consignment loan - principle js~?y|e8k
委托贷款-利息 Consignment loan - interest (C=.&',P
委托贷款-减值准备 Consignment loan - provision I<["ko,t@?
固定资产-房屋建筑物 Fixed assets - Buildings S{sJX5R;
固定资产-机器设备 Fixed assets - Plant and machinery {imz1g;
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures Km=dId7]
固定资产-运输设备 Fixed assets - Automobiles ?f{--|V
累计折旧 Accumulated depreciation \TF='@u.
固定资产减值准备 Impairment of fixed assets +wwb+aG6{
工程物资-专用材料 Project material - specific materials f=f8)+5
工程物资-专用设备 Project material - specific equipment !i`HjV0wS
工程物资-预付大型设备款 Project material - prepaid for equipment \*(A1Vk
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production .0 [
zZ
在建工程 Construction in progress z3\WcW7|
在建工程减值准备 Impairment of construction in progress @Ft\~ +}
固定资产清理 Disposal of fixed assets -%5O:n
无形资产-专利权 Intangible assets - patent Q=+*OQV29
无形资产-非专利技术 Intangible assets - industrial property and know-how 04u^Q
无形资产-商标权 Intangible assets - trademark rights cKb jW
无形资产-土地使用权 Intangible assets - land use rights Vo@gxC,
无形资产-商誉 Intangible assets - goodwill 3b#eB
无形资产减值准备 Impairment of intangible assets +Ui @3Q
长期待摊费用 Deferred assets {4%B^+}T
未确认融资费用 Unrecognized finance fees )e1&[0
其他长期资产 Other long term assets 6~t;&)6J
递延税款借项 Deferred assets debits ?$>#FKrt
应付票据 Notes payable k/hD2tBLu
应付帐款 Trade creditors GO|1O|?
预收帐款 Adanvances from customers VD,p<u{r
代销商品款 Consignment-in payables [#}0)
其他应交款 Other payable to government V ^
其他应付款 Other creditors g$(<wWsU
应付股利 Proposed dividends
49gm=XPm
待转资产价值 Donated assets "k0b j>
预计负债 Accrued liabilities 9Ez>srH(
应付短期债券 Short-term debentures payable jIzkI)WC|
其他流动负债 Other current liabilities ./iC
预提费用 Accrued expenses 5v
fzSJ
应付工资 Payroll payable 1hz:AUH
应付福利费 Welfare payable D<DSK~
短期借款-抵押借款 Bank loans - Short term - pledged O/|,rAE
短期借款-信用借款 Bank loans - Short term - credit X*Qtbm,
短期借款-担保借款 Bank loans - Short term - guaranteed 3\ !DsPgW
一年内到期长期借款 Long term loans due within one year n[mVwQ(%
一年内到期长期应付款 Long term payable due within one year (iT?uMRz
长期借款 Bank loans - Long term ;$\?o
应付债券-债券面值 Bond payable - Par value ,bLHkBK
应付债券-债券溢价 Bond payable - Excess lVw77bZ
应付债券-债券折价 Bond payable - Discount eLvbPE_
应付债券-应计利息 Bond payable - Accrued interest YEbB3N
长期应付款 Long term payable whA
专项应付款 Specific payable G[pDKELL
其他长期负债 Other long term liabilities TN+iv8sT
应交税金-所得税 Tax payable - income tax E/OJ}3Rf
应交税金-增值税 Tax payable - VAT kzK4i!}
应交税金-营业税 Tax payable - business tax ;`{PA
!>
应交税金-消费税 Tax payable - consumable tax Hju7
gP=y}
应交税金-其他 Tax payable - others &{x%"A
q/
递延税款贷项 Deferred taxation credit 4Z&i\#Q
股本 Share capital LhfI"fc
已归还投资 Investment returned {D6E@a
利润分配-其他转入 Profit appropriation - other transfer in `2B,+ytW8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z`?{5v -Qs
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1&Fty'p
利润分配-提取储备基金 Profit appropriation - reserve fund ib3u:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5q.d$K |
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o`]o(OP
利润分配-利润归还投资 Profit appropriation - return investment by profit 5)T=^"IHXi
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
sp/l-a
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B5nzkJV<X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tm"9`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7eM:YqT/#
期初未分配利润 Retained earnings, beginning of the year l
J'.1Z&
资本公积-股本溢价 Capital surplus - share premium (Ov{gj^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o:p6[SGd
资本公积-接受现金捐赠 Capital surplus - cash donation d-W@/J
资本公积-股权投资准备 Capital surplus - investment reserve zm&D#)
资本公积-拨款转入 Capital surplus - subsidiary A<1:vV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &V.\Svm8]
资本公积-其他 Capital surplus - others iEA$`LhO\A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R>r@I_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n%SR5+N"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TpHvZ]c
盈余公积-储备基金 Surplus reserve - reserve fund HP$GI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund eplz5%<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ']bpsn
主营业务收入 Sales z vM=k-Ec
主营业务成本 Cost of sales ,t2yw
主营业务税金及附加 Sales tax )@IDmz>
营业费用 Operating expenses {pV
\]E\]
管理费用 General and administrative expenses zQ&k$l9
财务费用 Financial expenses g}cb>'=
={
投资收益 Investment income -w[j`}([P9
其他业务收入 Other operating income \~LwlO o%R
营业外收入 Non-operating income H/rJ:3
补贴收入 Subsidy income ;2NJkn
9t
其他业务支出 Other operating expenses U#u=9%'
营业外支出 Non-operating expenses ];3]/b)&
所得税 Income tax 3U_-sMOB|
5$<\