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 。 eon!CE0
S h4wqf
现金 Cash in hand XbXA+ey6
银行存款 Cash in bank d&(_|xq#
其他货币资金-外埠存款Other monetary assets - cash in other cities 7;}l\VXHm
其他货币资金-银行本票 Other monetary assets - cashier‘s check 9NpD!A&64<
其他货币资金-银行汇票 Other monetary assets - bank draft #AVi
M_u
其他货币资金-信用卡 Other monetary assets - credit cards .dmi#%W
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Oejq@iM"(
其他货币资金-存出投资款 Other monetary assets - cash for investment Bl;KOR
短期投资-股票投资 Investments - Short term - stocks z2y
J#
短期投资-债券投资 Investments - Short term - bonds z1V#'$_5-
短期投资-基金投资 Investments - Short term - funds b.yh8|&
短期投资-其他投资 Investments - Short term - others 53OJ-m%a
短期投资跌价准备 Provision for short-term investment 8E^@yZo{
长期股权投资-股票投资 Long term equity investment - stocks qE7R4>5xjO
长期股权投资-其他股权投资 Long term equity investment - others Qx`~g,wk8
长期债券投资-债券投资 Long term securities investemnt - bonds ,^'R_efY
长期债券投资-其他债权投资 Long term securities investment - others r/:%}(7;
长期投资减值准备 Provision for long-term investment 8v92N
g7
应收票据 Notes receivable SU%DW 46
应收股利 Dividends receivable +M\8>/0oA
应收利息 Interest receivable bKbp?-]
应收帐款 Trade debtors 7C,T&g
1:
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors tj1JB%
预付帐款 Prepayment =y]$0nh
应收补贴款 Allowance receivable
%{5n1w
其他应收款 Other debtors !K0JV|-?t
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors :+&AY2`
其他流动资产 Other current assets !u;>Wyd W
物资采购 Purchase )j&"%[2F
原材料 Raw materials xFFr
包装物 Packing materials 6f%DpJ:$U
低值易耗品 Low value consumbles oQ2KW..q
材料成本差异 Material cost difference *OTS'W~t
自制半成品 Self-manufactured goods 9IZu$-
库存商品 Finished goods g /+oZU
商品进销差价 Difference between purchase & sales of commodities ^ @=^;nB
委托加工物资 Consigned processiong material d^Di*&X
委托代销商品 Consignment-out &xSa7FY
受托代销商品 Consignment-in 5\4g>5PD
分期收款发出商品 Goods on instalment sales >yK0iK{
存货跌价准备 Provision for obsolete stocks -8Ti*:
待摊费用 Prepaid expenses i%{X9!*%TX
待处理流动资产损益 Unsettled G/L on current assets rAqxTdF
待处理固定资产损益 Unsettled G/L on fixed assets u\e\'\
委托贷款-本金 Consignment loan - principle uOi&G:=
委托贷款-利息 Consignment loan - interest 3smM,fi
委托贷款-减值准备 Consignment loan - provision 8g/F)~s^F
固定资产-房屋建筑物 Fixed assets - Buildings 3.R#&Zxt
固定资产-机器设备 Fixed assets - Plant and machinery A}VYb
:u/
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures U8QX46Br
固定资产-运输设备 Fixed assets - Automobiles ^>$P)=O:v
累计折旧 Accumulated depreciation 6L4$vJ
固定资产减值准备 Impairment of fixed assets
~=n#}{/
工程物资-专用材料 Project material - specific materials |;vi*u
工程物资-专用设备 Project material - specific equipment #;tT8[Ewuw
工程物资-预付大型设备款 Project material - prepaid for equipment H=MCjh&$q
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production %Z]'!X
在建工程 Construction in progress 12`_;[37
在建工程减值准备 Impairment of construction in progress O}ejWP8>
固定资产清理 Disposal of fixed assets %Kb9tHg
无形资产-专利权 Intangible assets - patent kJK,6mN
无形资产-非专利技术 Intangible assets - industrial property and know-how rP=sG;d
无形资产-商标权 Intangible assets - trademark rights 9uB(Mx(-:`
无形资产-土地使用权 Intangible assets - land use rights (jWss V1
无形资产-商誉 Intangible assets - goodwill 4&^9Wklj
无形资产减值准备 Impairment of intangible assets wzWbB2Mb5
长期待摊费用 Deferred assets <fO4{k*&
未确认融资费用 Unrecognized finance fees aw $L$7b}
其他长期资产 Other long term assets BN_7Ay/k
递延税款借项 Deferred assets debits
:Ao!ls'=
应付票据 Notes payable y }2F9=
应付帐款 Trade creditors F@<0s&)1
预收帐款 Adanvances from customers b'@we0V@S
代销商品款 Consignment-in payables JC;^--0(z
其他应交款 Other payable to government - M5=r>1;
其他应付款 Other creditors vwGeD|Fb5
应付股利 Proposed dividends J{"kw1Lu
待转资产价值 Donated assets 8cg`7(a
预计负债 Accrued liabilities H}0dd"
应付短期债券 Short-term debentures payable !sSQQo2Sv
其他流动负债 Other current liabilities /\d$/~BFi
预提费用 Accrued expenses b3
qc_
应付工资 Payroll payable X=X\F@V:u
应付福利费 Welfare payable 9l/EjF^
短期借款-抵押借款 Bank loans - Short term - pledged vP-M,4c
短期借款-信用借款 Bank loans - Short term - credit v Y|
!
短期借款-担保借款 Bank loans - Short term - guaranteed vR7HF*8
一年内到期长期借款 Long term loans due within one year |1=
!;.#
一年内到期长期应付款 Long term payable due within one year mryN}
长期借款 Bank loans - Long term VDEv>u4
应付债券-债券面值 Bond payable - Par value |
BU+:+
应付债券-债券溢价 Bond payable - Excess k)(Biz398E
应付债券-债券折价 Bond payable - Discount Bstk{&ew
应付债券-应计利息 Bond payable - Accrued interest XR+3j/zEQ
长期应付款 Long term payable /'DwfX
专项应付款 Specific payable ?>uew^$d[w
其他长期负债 Other long term liabilities Kf,-4)
应交税金-所得税 Tax payable - income tax L):U"M>]=
应交税金-增值税 Tax payable - VAT - 0HkT Y
应交税金-营业税 Tax payable - business tax (zo^Nn9VJ
应交税金-消费税 Tax payable - consumable tax _Tm0x>EM
应交税金-其他 Tax payable - others p#8W#t$
递延税款贷项 Deferred taxation credit ffDc6*.Q
股本 Share capital fp>.Owt%.
已归还投资 Investment returned |PVt}*0"
利润分配-其他转入 Profit appropriation - other transfer in }qPhx6nP
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZDLMMXx>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wOgE|n
利润分配-提取储备基金 Profit appropriation - reserve fund zri}
h/{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J QKdW
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1' w:`/_
利润分配-利润归还投资 Profit appropriation - return investment by profit &R-H
"kK?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
"
BTE
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qB6dFl\ (
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /ONV5IkPy
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &Y>zT9]$K
期初未分配利润 Retained earnings, beginning of the year
NY
资本公积-股本溢价 Capital surplus - share premium 8s}J!/2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5rxA<Gs
资本公积-接受现金捐赠 Capital surplus - cash donation 3C>qh{z"
资本公积-股权投资准备 Capital surplus - investment reserve *e.*=$
资本公积-拨款转入 Capital surplus - subsidiary P<dy3;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jB$SUO`*
资本公积-其他 Capital surplus - others pR os{Uq"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |lQ;ALH!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'w/qcD-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `d]Z)*9
盈余公积-储备基金 Surplus reserve - reserve fund =5]n\"/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^y.UbI
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X~T/qFS
主营业务收入 Sales <EX7WA
主营业务成本 Cost of sales Z)<
wv&K
主营业务税金及附加 Sales tax 42) mM#
营业费用 Operating expenses Xh3;
管理费用 General and administrative expenses ?2J?XS>
财务费用 Financial expenses T`YwJ6N
投资收益 Investment income o3Ot.9L
其他业务收入 Other operating income PBqy F
营业外收入 Non-operating income 5a`%)K
补贴收入 Subsidy income dz9Y}\2tf
其他业务支出 Other operating expenses
SOh-,c\C
营业外支出 Non-operating expenses wGKo.lt
所得税 Income tax s'I)A^i+
:Hy]