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 。 J2)-cY5G
x:=0.l#
现金 Cash in hand wxH(&CB-{
银行存款 Cash in bank RI#lI~&)
其他货币资金-外埠存款Other monetary assets - cash in other cities (r
a:?B
其他货币资金-银行本票 Other monetary assets - cashier‘s check C+X)">/+L
其他货币资金-银行汇票 Other monetary assets - bank draft U)SM),bE[
其他货币资金-信用卡 Other monetary assets - credit cards Z TN:|IKT
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Fl8w7LcF7
其他货币资金-存出投资款 Other monetary assets - cash for investment mOwWg
短期投资-股票投资 Investments - Short term - stocks "
whO}
短期投资-债券投资 Investments - Short term - bonds ./7&_9|<
短期投资-基金投资 Investments - Short term - funds j|3g(_v4W
短期投资-其他投资 Investments - Short term - others ;,Of\Efc|
短期投资跌价准备 Provision for short-term investment ~ >&I^4
长期股权投资-股票投资 Long term equity investment - stocks 4.,KEt'H
长期股权投资-其他股权投资 Long term equity investment - others 7}2sIf[I
长期债券投资-债券投资 Long term securities investemnt - bonds e{^:/WcYB
长期债券投资-其他债权投资 Long term securities investment - others a7XXhsZ
长期投资减值准备 Provision for long-term investment ckH$E%j
应收票据 Notes receivable "3U{h]
应收股利 Dividends receivable V%X:1 8j
应收利息 Interest receivable Vy?R/
Uu
应收帐款 Trade debtors Qx6,>'Qk'
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors Sb@{f<3E
预付帐款 Prepayment i6meY$l
应收补贴款 Allowance receivable 2LhfXBWf
其他应收款 Other debtors $[HcHnf
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors vjOG?-
其他流动资产 Other current assets XgwMppacw
物资采购 Purchase zhVa.r A
原材料 Raw materials FYx `o\
包装物 Packing materials T
nbGO;
低值易耗品 Low value consumbles n"^/UQ|#j
材料成本差异 Material cost difference FgFJ0fo
自制半成品 Self-manufactured goods .}L-c>o"o
库存商品 Finished goods oTplxF1
商品进销差价 Difference between purchase & sales of commodities PK:o}IWn~x
委托加工物资 Consigned processiong material >z fq*_
委托代销商品 Consignment-out rX|y/0)F
受托代销商品 Consignment-in CjC'
"+[w
分期收款发出商品 Goods on instalment sales Dz"u8 f
存货跌价准备 Provision for obsolete stocks
EI?d(K
待摊费用 Prepaid expenses )[@YHE5g
待处理流动资产损益 Unsettled G/L on current assets 3*X,{%
待处理固定资产损益 Unsettled G/L on fixed assets dy2
_@/T7
委托贷款-本金 Consignment loan - principle O<eWq]
委托贷款-利息 Consignment loan - interest uQ)JC7b\
委托贷款-减值准备 Consignment loan - provision =Do3#Xe2V
固定资产-房屋建筑物 Fixed assets - Buildings pJ2:` f<;
固定资产-机器设备 Fixed assets - Plant and machinery m>Yo9/XpZ
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures :{TmR3.
固定资产-运输设备 Fixed assets - Automobiles SIaUrC
累计折旧 Accumulated depreciation .NzW@|
固定资产减值准备 Impairment of fixed assets okK/i
工程物资-专用材料 Project material - specific materials !]{1h
工程物资-专用设备 Project material - specific equipment t+W=2w&
工程物资-预付大型设备款 Project material - prepaid for equipment zAkc67:
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production h a,=LV
在建工程 Construction in progress gW6G+
在建工程减值准备 Impairment of construction in progress bo~{<U
T
固定资产清理 Disposal of fixed assets CN8@c!mB
无形资产-专利权 Intangible assets - patent xzMeKC`
无形资产-非专利技术 Intangible assets - industrial property and know-how P/C+L[X=
无形资产-商标权 Intangible assets - trademark rights Cu
['&_@
无形资产-土地使用权 Intangible assets - land use rights &(H)gjH
无形资产-商誉 Intangible assets - goodwill $ +
GFOO
无形资产减值准备 Impairment of intangible assets LEn=dU
长期待摊费用 Deferred assets P*0nT
未确认融资费用 Unrecognized finance fees !ho5VAt
其他长期资产 Other long term assets -A-hxK*^
递延税款借项 Deferred assets debits .@8m\
应付票据 Notes payable I\Gp9w0f
应付帐款 Trade creditors ]@ Sc}
预收帐款 Adanvances from customers 'Tru?y\
代销商品款 Consignment-in payables
z
1#0
其他应交款 Other payable to government [d^:
其他应付款 Other creditors fzkCI
应付股利 Proposed dividends MW",r;l<aM
待转资产价值 Donated assets tz0Ttu=xH
预计负债 Accrued liabilities zT4ulXN
应付短期债券 Short-term debentures payable )D"G3g.
其他流动负债 Other current liabilities 53,
,%Ue
预提费用 Accrued expenses LrM.wr zI/
应付工资 Payroll payable VkN[=0a,
应付福利费 Welfare payable 2l[A=Z
短期借款-抵押借款 Bank loans - Short term - pledged WFeMr%Zqh>
短期借款-信用借款 Bank loans - Short term - credit ;}>g1&q
短期借款-担保借款 Bank loans - Short term - guaranteed &JXHDpd$a^
一年内到期长期借款 Long term loans due within one year K9I,Q$&xX
一年内到期长期应付款 Long term payable due within one year avxn }*:X.
长期借款 Bank loans - Long term fw:^Lyn9$
应付债券-债券面值 Bond payable - Par value a7v[l04
应付债券-债券溢价 Bond payable - Excess Hh/
-^G
应付债券-债券折价 Bond payable - Discount e??
{&[
应付债券-应计利息 Bond payable - Accrued interest CSX$Pk*
长期应付款 Long term payable "k6IV&0
3x
专项应付款 Specific payable "$V 8y
其他长期负债 Other long term liabilities -t~B@%
应交税金-所得税 Tax payable - income tax n?P 5pJ
应交税金-增值税 Tax payable - VAT OJ_2z|f<
应交税金-营业税 Tax payable - business tax FbCZV3Y
应交税金-消费税 Tax payable - consumable tax yd2q
f
应交税金-其他 Tax payable - others d*\C^:Z
递延税款贷项 Deferred taxation credit ev
mEX <N
股本 Share capital Lx:N!RDw
已归还投资 Investment returned {DXZ}7w:v
利润分配-其他转入 Profit appropriation - other transfer in A_(+r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @;T#+!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~4 ~Tcn
利润分配-提取储备基金 Profit appropriation - reserve fund ]6VUqFO)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J!
6z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7 NB"oU^h%
利润分配-利润归还投资 Profit appropriation - return investment by profit H;t8(-F@'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5KH'|z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WtdkA Sj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0)`lx9&h
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4gv XJK-
期初未分配利润 Retained earnings, beginning of the year ;\*Od?1
资本公积-股本溢价 Capital surplus - share premium \(>$mtS:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wM4g1H%s
资本公积-接受现金捐赠 Capital surplus - cash donation 6pn@`UK
资本公积-股权投资准备 Capital surplus - investment reserve 55\X\>
0C7
资本公积-拨款转入 Capital surplus - subsidiary j3[OY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mQA<t)1
资本公积-其他 Capital surplus - others qnfRN'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vs0H^L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +@],$=aE?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Obc3^pV&
盈余公积-储备基金 Surplus reserve - reserve fund _g`0td>N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yxP ?O@(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >3
.ep},
主营业务收入 Sales hL{B9?
主营业务成本 Cost of sales q' V{vFfY%
主营业务税金及附加 Sales tax ~Ro:mH:w
营业费用 Operating expenses 6
% y)
管理费用 General and administrative expenses g1*H|nh2
财务费用 Financial expenses '5,,XhP
投资收益 Investment income K<L%@[gi
其他业务收入 Other operating income <K[Zl/7I
营业外收入 Non-operating income &?g!}Ky \
补贴收入 Subsidy income j5Wx*~@(
其他业务支出 Other operating expenses !zkEh9G
营业外支出 Non-operating expenses ^R'!\m|FR
所得税 Income tax 5Kw?SRFH/
+$=Wms-z