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 。 4&}dA^F
LG:Mksd8=4
现金 Cash in hand MzpDvnI9
银行存款 Cash in bank ?:c:D5
N
其他货币资金-外埠存款Other monetary assets - cash in other cities 3c[< #]8S
其他货币资金-银行本票 Other monetary assets - cashier‘s check Tq,xW
其他货币资金-银行汇票 Other monetary assets - bank draft ~7O.}RP0
其他货币资金-信用卡 Other monetary assets - credit cards <:!;79T\
其他货币资金-信用证保证金 Other monetary assets - L/C deposit %WO4uOi:@
其他货币资金-存出投资款 Other monetary assets - cash for investment =q"o%dc`R
短期投资-股票投资 Investments - Short term - stocks ,4Qct=%L_
短期投资-债券投资 Investments - Short term - bonds V:>ZSW4,^
短期投资-基金投资 Investments - Short term - funds y%@C-:
短期投资-其他投资 Investments - Short term - others vI5'npM
短期投资跌价准备 Provision for short-term investment 4fgYO]
长期股权投资-股票投资 Long term equity investment - stocks BQF7S<O+
长期股权投资-其他股权投资 Long term equity investment - others
.NRSBk
长期债券投资-债券投资 Long term securities investemnt - bonds }U_z XuUz
长期债券投资-其他债权投资 Long term securities investment - others ?a{es!
长期投资减值准备 Provision for long-term investment 2y#[uSqB
应收票据 Notes receivable yl UkVr
应收股利 Dividends receivable g>;u} +lO
应收利息 Interest receivable %?i~`0-:n%
应收帐款 Trade debtors -;W`0k^
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors S0jYk (
预付帐款 Prepayment BaXf=RsZ
应收补贴款 Allowance receivable HWOOw&^<
其他应收款 Other debtors Rw]lW;EN<
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zTb,h
其他流动资产 Other current assets W_Eur,/`
物资采购 Purchase Q%.F Mf
原材料 Raw materials &eY&6I
包装物 Packing materials Uk<2XGj
低值易耗品 Low value consumbles U "kD)\
材料成本差异 Material cost difference DWmViuZmL
自制半成品 Self-manufactured goods ;^9
y#muk
库存商品 Finished goods {qbxiL-
商品进销差价 Difference between purchase & sales of commodities q-R'5p\C?|
委托加工物资 Consigned processiong material {"n=t`E)3
委托代销商品 Consignment-out 1b`WzoJgH
受托代销商品 Consignment-in p?e-`xs
分期收款发出商品 Goods on instalment sales =,G^GMi'
存货跌价准备 Provision for obsolete stocks kCvf-;b
待摊费用 Prepaid expenses MGfIA?u
待处理流动资产损益 Unsettled G/L on current assets z!>ml3
待处理固定资产损益 Unsettled G/L on fixed assets ^Y?Y5`!Q
委托贷款-本金 Consignment loan - principle 29kR7[k
委托贷款-利息 Consignment loan - interest G*'1[Bu
委托贷款-减值准备 Consignment loan - provision 1`v$R0`!
固定资产-房屋建筑物 Fixed assets - Buildings AroYDR,3+
固定资产-机器设备 Fixed assets - Plant and machinery SU>cJ*
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures B0dv_'L}L
固定资产-运输设备 Fixed assets - Automobiles / &#b*46
累计折旧 Accumulated depreciation &)GlLpaT
固定资产减值准备 Impairment of fixed assets K</="3
HK
工程物资-专用材料 Project material - specific materials <EM'
|IR?
工程物资-专用设备 Project material - specific equipment 6:3F,!J!
工程物资-预付大型设备款 Project material - prepaid for equipment O#3PUuE%d
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production o*Kl`3=]
在建工程 Construction in progress Vk?US
&1q}
在建工程减值准备 Impairment of construction in progress M TOZ:b
固定资产清理 Disposal of fixed assets Dh.pH1ZY3n
无形资产-专利权 Intangible assets - patent ^gdv:[m
无形资产-非专利技术 Intangible assets - industrial property and know-how X\HP&;Wd
无形资产-商标权 Intangible assets - trademark rights q~G@S2=}0}
无形资产-土地使用权 Intangible assets - land use rights \z[L=
无形资产-商誉 Intangible assets - goodwill Yu_`
>so
无形资产减值准备 Impairment of intangible assets
6y
长期待摊费用 Deferred assets (U^f0wJg
未确认融资费用 Unrecognized finance fees q^^&nz<A
其他长期资产 Other long term assets Dx>~^ ^<
递延税款借项 Deferred assets debits Zt"3g6S
应付票据 Notes payable ]o2 Z14
应付帐款 Trade creditors JxLSQ-"
预收帐款 Adanvances from customers H:!pFj
代销商品款 Consignment-in payables #xfPobQ>il
其他应交款 Other payable to government >%i]p
其他应付款 Other creditors NW`L6wgl
应付股利 Proposed dividends tq&CJvJ4
待转资产价值 Donated assets Zg/
],/ `
预计负债 Accrued liabilities E0aJ~A(Hv
应付短期债券 Short-term debentures payable qJYEsI2M
其他流动负债 Other current liabilities U2
kl-E:
预提费用 Accrued expenses 3iBUIv
应付工资 Payroll payable L2{b~`UvP
应付福利费 Welfare payable vd#BT$d?
短期借款-抵押借款 Bank loans - Short term - pledged Rs;Y|W4'
短期借款-信用借款 Bank loans - Short term - credit DE!P[$J
短期借款-担保借款 Bank loans - Short term - guaranteed @lTd,V5f
一年内到期长期借款 Long term loans due within one year MHF7hk ps}
一年内到期长期应付款 Long term payable due within one year )F65sV{
长期借款 Bank loans - Long term s]Qo'q2
应付债券-债券面值 Bond payable - Par value bPUldkB:
应付债券-债券溢价 Bond payable - Excess 35Cm>X
应付债券-债券折价 Bond payable - Discount p n(y4we
应付债券-应计利息 Bond payable - Accrued interest RAAu3QKu
长期应付款 Long term payable VGeyZ\vU
专项应付款 Specific payable *rv7#!].
其他长期负债 Other long term liabilities ]/c!;z
应交税金-所得税 Tax payable - income tax hL}AgY@
应交税金-增值税 Tax payable - VAT #kRt\Fzq
应交税金-营业税 Tax payable - business tax L#Rj~&U
应交税金-消费税 Tax payable - consumable tax %WAaoR&u
应交税金-其他 Tax payable - others $J!WuOz4^i
递延税款贷项 Deferred taxation credit Bf8[(oc~
股本 Share capital `!l Qd}W
已归还投资 Investment returned yLEAbd%+
利润分配-其他转入 Profit appropriation - other transfer in re@;6o
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `*w!S8} m;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xY<*:&
利润分配-提取储备基金 Profit appropriation - reserve fund cs7K^D;.V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T/iZ"\(~w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B(,j*,f
利润分配-利润归还投资 Profit appropriation - return investment by profit @ *n oma
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |0xP'(
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 33OkYC%e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?eOw8Rom
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J{e`P;ND
期初未分配利润 Retained earnings, beginning of the year ^C70b)68
资本公积-股本溢价 Capital surplus - share premium "`Y.5.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2g$;ZBHO|8
资本公积-接受现金捐赠 Capital surplus - cash donation LXf*
资本公积-股权投资准备 Capital surplus - investment reserve qX:YI3:,@
资本公积-拨款转入 Capital surplus - subsidiary K-4o_:F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (R-(
资本公积-其他 Capital surplus - others e1Bqd+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Hd
?#^X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jYE
?wc+FT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 2|$G<f
盈余公积-储备基金 Surplus reserve - reserve fund ewVks>lbz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund . 9@y*_9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment CMC9%uq
主营业务收入 Sales Yk=2ld;;
主营业务成本 Cost of sales Q(/F7"m
主营业务税金及附加 Sales tax [1g
营业费用 Operating expenses sjG@4Or
管理费用 General and administrative expenses 2c%b
财务费用 Financial expenses y@9ifFr
投资收益 Investment income Q&8epO |J
其他业务收入 Other operating income 7O<K?;I
营业外收入 Non-operating income 8DcIM(;Z
补贴收入 Subsidy income )Ag{S[yZ
其他业务支出 Other operating expenses _l=X?/
营业外支出 Non-operating expenses F~wqt7*
所得税 Income tax /kNSB;
A+ LX37B