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 。 7@al)G;~
]^:l?F\h
现金 Cash in hand W
zYy<
银行存款 Cash in bank
e 5U<
nf
其他货币资金-外埠存款Other monetary assets - cash in other cities i3g;B?54
其他货币资金-银行本票 Other monetary assets - cashier‘s check ku q3QW<
其他货币资金-银行汇票 Other monetary assets - bank draft xo/[,rR
其他货币资金-信用卡 Other monetary assets - credit cards `P}T{!P+6
其他货币资金-信用证保证金 Other monetary assets - L/C deposit 0p\R@{
其他货币资金-存出投资款 Other monetary assets - cash for investment NY(c4fzl
短期投资-股票投资 Investments - Short term - stocks wZN<Og+;
短期投资-债券投资 Investments - Short term - bonds zS*GYE(l^
短期投资-基金投资 Investments - Short term - funds 4SSq5Ve<
短期投资-其他投资 Investments - Short term - others Ym6zNb8
bQ
短期投资跌价准备 Provision for short-term investment |Z}uN!Jm
长期股权投资-股票投资 Long term equity investment - stocks TMZg GUn
长期股权投资-其他股权投资 Long term equity investment - others sXxF5&AF0
长期债券投资-债券投资 Long term securities investemnt - bonds | W:JI
长期债券投资-其他债权投资 Long term securities investment - others f.,ozL3*
长期投资减值准备 Provision for long-term investment \NwL #bQ~
应收票据 Notes receivable HT7V} UiaO
应收股利 Dividends receivable kr2V
应收利息 Interest receivable XmN3[j
应收帐款 Trade debtors d54(6N%
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors ]p>6r*/nw
预付帐款 Prepayment vy\;#X!
应收补贴款 Allowance receivable y)
_T!&ze
其他应收款 Other debtors Rg~ ~[6G>
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors fwB+f`w`
其他流动资产 Other current assets kK+<n8R2
物资采购 Purchase I4
dS,h
原材料 Raw materials Z=`\U?,
包装物 Packing materials 1!<k-vt
低值易耗品 Low value consumbles TIlBT{A<
材料成本差异 Material cost difference H@Dj$U
自制半成品 Self-manufactured goods tj@IrwC^e"
库存商品 Finished goods <EKDP>,~
商品进销差价 Difference between purchase & sales of commodities (5S(CYls
委托加工物资 Consigned processiong material %IG cn48J
委托代销商品 Consignment-out D(6d#c
受托代销商品 Consignment-in X&EcQ
分期收款发出商品 Goods on instalment sales [|<2BQX
存货跌价准备 Provision for obsolete stocks I8
Ai_^P
待摊费用 Prepaid expenses J8w#J
待处理流动资产损益 Unsettled G/L on current assets OpeK-K
待处理固定资产损益 Unsettled G/L on fixed assets `iuo([E d
委托贷款-本金 Consignment loan - principle Yy]^_,r
委托贷款-利息 Consignment loan - interest {X$8yy2zC5
委托贷款-减值准备 Consignment loan - provision 8d.5D&
固定资产-房屋建筑物 Fixed assets - Buildings wlr/zquAE9
固定资产-机器设备 Fixed assets - Plant and machinery @WVpDhG
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures A\J|eSG'$
固定资产-运输设备 Fixed assets - Automobiles !l1UpJp
累计折旧 Accumulated depreciation 6u^MfOc
固定资产减值准备 Impairment of fixed assets @mM'V5_#
工程物资-专用材料 Project material - specific materials gE8p**LT+
工程物资-专用设备 Project material - specific equipment sp*_;h3'
工程物资-预付大型设备款 Project material - prepaid for equipment %|md0
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 3]Rb2$p[=
在建工程 Construction in progress \5.36Se
在建工程减值准备 Impairment of construction in progress 6c-y<J+&s
固定资产清理 Disposal of fixed assets 3 "fBp
无形资产-专利权 Intangible assets - patent iW\cLp "
无形资产-非专利技术 Intangible assets - industrial property and know-how ta\AiHm
无形资产-商标权 Intangible assets - trademark rights GQ~wx1jj1
无形资产-土地使用权 Intangible assets - land use rights V~p/P
无形资产-商誉 Intangible assets - goodwill ;~Y0H9`
无形资产减值准备 Impairment of intangible assets 4A(kM}uRB
长期待摊费用 Deferred assets Stqlp<xy
未确认融资费用 Unrecognized finance fees t~m > \(&
其他长期资产 Other long term assets 3x2*K_A5:Q
递延税款借项 Deferred assets debits "{-jZdq'
应付票据 Notes payable V;$ME4B\{
应付帐款 Trade creditors NU>={9!
预收帐款 Adanvances from customers h ,;f
6
代销商品款 Consignment-in payables #M$Gj>E%4
其他应交款 Other payable to government |#^##^cF/
其他应付款 Other creditors o>lk+Q#L @
应付股利 Proposed dividends W.b?MPy]
待转资产价值 Donated assets h6c0BmS{1
预计负债 Accrued liabilities D9`J||]E
应付短期债券 Short-term debentures payable u2crL5^z2)
其他流动负债 Other current liabilities Z}74%
9qE
预提费用 Accrued expenses Cisv**9
应付工资 Payroll payable -Bymt[
应付福利费 Welfare payable mZLrU<)Y
短期借款-抵押借款 Bank loans - Short term - pledged M_@%*y\o
短期借款-信用借款 Bank loans - Short term - credit f4Aevh:
短期借款-担保借款 Bank loans - Short term - guaranteed 1"k"<{%
一年内到期长期借款 Long term loans due within one year \d~sU,L;]
一年内到期长期应付款 Long term payable due within one year kGbtZ} W
长期借款 Bank loans - Long term ;ew j
应付债券-债券面值 Bond payable - Par value 'lwLe3.c
应付债券-债券溢价 Bond payable - Excess tNf?pV77
应付债券-债券折价 Bond payable - Discount p&'oJy.P
应付债券-应计利息 Bond payable - Accrued interest ge*(w{|x
长期应付款 Long term payable X1Vx6+[
专项应付款 Specific payable #4uuT?!
其他长期负债 Other long term liabilities R7YLI1ov
应交税金-所得税 Tax payable - income tax )Zx;Z[
应交税金-增值税 Tax payable - VAT Z6@W)Q X
应交税金-营业税 Tax payable - business tax 6;rJIk@Fx=
应交税金-消费税 Tax payable - consumable tax +dd\_\
应交税金-其他 Tax payable - others ,m<t/@^]
递延税款贷项 Deferred taxation credit x>MrB
股本 Share capital `uL^!-
已归还投资 Investment returned t#
cm|
利润分配-其他转入 Profit appropriation - other transfer in BK._cDR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,CACQhrng
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @&!`.Y oy
利润分配-提取储备基金 Profit appropriation - reserve fund <)01]lKH
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {s^vAD<~x3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xD[O8vQE
利润分配-利润归还投资 Profit appropriation - return investment by profit MVe:[=VOT|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0< i]ph
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Jo%5 NXts4
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ico%_fp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares r)S tp`p
期初未分配利润 Retained earnings, beginning of the year I9JiH,+
资本公积-股本溢价 Capital surplus - share premium |8,|>EyqK
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ww8<f$
资本公积-接受现金捐赠 Capital surplus - cash donation QkMK\Up
资本公积-股权投资准备 Capital surplus - investment reserve |l5ol@2*
资本公积-拨款转入 Capital surplus - subsidiary C:Tjue{G2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation alu3CE
资本公积-其他 Capital surplus - others ')]K&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3q +C8_:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $$my,:nH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve M'Fa[n*b?!
盈余公积-储备基金 Surplus reserve - reserve fund "`Y.N$M`k
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d4'*K1m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z/#l~.o[
主营业务收入 Sales e) Q{yO
主营业务成本 Cost of sales .9r+LA{
主营业务税金及附加 Sales tax n/ ]<Bc?
营业费用 Operating expenses p'#
(^
管理费用 General and administrative expenses 3]Jl\<0
财务费用 Financial expenses t^N
92$|
投资收益 Investment income VK/@jrL+
其他业务收入 Other operating income G's
>0
营业外收入 Non-operating income a~#MMl
补贴收入 Subsidy income <A% }
其他业务支出 Other operating expenses v]`}T/n
营业外支出 Non-operating expenses Dw\)!,,i7U
所得税 Income tax ?9jl8r>
P3[!-sv