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 。 q-$`k
&$FvWFRh#
现金 Cash in hand 6(&Y(/
银行存款 Cash in bank Lz9#A.
其他货币资金-外埠存款Other monetary assets - cash in other cities AIl4]F5I
其他货币资金-银行本票 Other monetary assets - cashier‘s check yGBQ0o7E
其他货币资金-银行汇票 Other monetary assets - bank draft QWnndI_4p
其他货币资金-信用卡 Other monetary assets - credit cards G#`\(NW
其他货币资金-信用证保证金 Other monetary assets - L/C deposit qZk'tRv
其他货币资金-存出投资款 Other monetary assets - cash for investment [onqNp
短期投资-股票投资 Investments - Short term - stocks 3k$[r$+"
短期投资-债券投资 Investments - Short term - bonds j|fd-<ng
短期投资-基金投资 Investments - Short term - funds shC;hR&;
短期投资-其他投资 Investments - Short term - others 9-1#( Y6S
短期投资跌价准备 Provision for short-term investment )+y G+
长期股权投资-股票投资 Long term equity investment - stocks IakKi4(
长期股权投资-其他股权投资 Long term equity investment - others MhEw
_{?
长期债券投资-债券投资 Long term securities investemnt - bonds t G.(flW,
长期债券投资-其他债权投资 Long term securities investment - others u^W2UE\
长期投资减值准备 Provision for long-term investment \YJy#2
K
应收票据 Notes receivable P,pnga3Wu
应收股利 Dividends receivable W_M'.1 t
应收利息 Interest receivable W`rNBfG>
应收帐款 Trade debtors sRHA."A!8
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors z2c5m
预付帐款 Prepayment m`?MV\^
应收补贴款 Allowance receivable i8X`HbmN
其他应收款 Other debtors .aOnGp
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors #
Doq P:
其他流动资产 Other current assets t/o N>mQG
物资采购 Purchase Btt]R
原材料 Raw materials ^nK7i[yF.k
包装物 Packing materials k,Qskd-N]
低值易耗品 Low value consumbles Oc?+M 5
材料成本差异 Material cost difference QrG`&QN
自制半成品 Self-manufactured goods X<OSN&d
库存商品 Finished goods &O\
(;mFc
商品进销差价 Difference between purchase & sales of commodities 2GmpCy`L"
委托加工物资 Consigned processiong material \kamcA
委托代销商品 Consignment-out 9Mm!%Hu
受托代销商品 Consignment-in ~|Y>:M+0Z
分期收款发出商品 Goods on instalment sales 7Du1RuxP
存货跌价准备 Provision for obsolete stocks ~:Uwg+]j
待摊费用 Prepaid expenses )QiQn=Ce
待处理流动资产损益 Unsettled G/L on current assets XJ0{
待处理固定资产损益 Unsettled G/L on fixed assets zW |=2oX2
委托贷款-本金 Consignment loan - principle ^}yg%+
委托贷款-利息 Consignment loan - interest p4
u5mM
委托贷款-减值准备 Consignment loan - provision C_:k8?
固定资产-房屋建筑物 Fixed assets - Buildings O{z}8&oR:
固定资产-机器设备 Fixed assets - Plant and machinery RuW!*LI
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures >?W[PQ5 yx
固定资产-运输设备 Fixed assets - Automobiles 9?T{}| ?
累计折旧 Accumulated depreciation L];y}]:F*
固定资产减值准备 Impairment of fixed assets BZK`O/
工程物资-专用材料 Project material - specific materials Q-TV*FD.
工程物资-专用设备 Project material - specific equipment =TvzS%U
工程物资-预付大型设备款 Project material - prepaid for equipment wRNroQ
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production _1Z=q.sC
在建工程 Construction in progress @MR?6 n*k
在建工程减值准备 Impairment of construction in progress f2)XP$:
固定资产清理 Disposal of fixed assets %!Q`e79g8
无形资产-专利权 Intangible assets - patent 9X<OJT;3J
无形资产-非专利技术 Intangible assets - industrial property and know-how ni&*E~a
无形资产-商标权 Intangible assets - trademark rights (kBP(2V
无形资产-土地使用权 Intangible assets - land use rights eDO!^.<5
无形资产-商誉 Intangible assets - goodwill g\A
y`.s
无形资产减值准备 Impairment of intangible assets _+f+`]iM
长期待摊费用 Deferred assets uUR~&8ERX
未确认融资费用 Unrecognized finance fees H %f:K2
其他长期资产 Other long term assets ;+ "f
递延税款借项 Deferred assets debits }S_oH9A
应付票据 Notes payable *y[PNqyd
应付帐款 Trade creditors or ;f&![
w
预收帐款 Adanvances from customers ER&UBUu"
代销商品款 Consignment-in payables q(^Q3
其他应交款 Other payable to government |w}w.%
其他应付款 Other creditors gW(gJ;
L,%
应付股利 Proposed dividends }peBR80tQ
待转资产价值 Donated assets XdEPbD-
预计负债 Accrued liabilities 3M*Bwt;F_
应付短期债券 Short-term debentures payable =V+I=rqo
其他流动负债 Other current liabilities ?0
*8RK
预提费用 Accrued expenses I~eSZ?$s#
应付工资 Payroll payable )QKf7 [:
应付福利费 Welfare payable &7?R+ZGo
短期借款-抵押借款 Bank loans - Short term - pledged `RQ#.
短期借款-信用借款 Bank loans - Short term - credit Nw J:!
短期借款-担保借款 Bank loans - Short term - guaranteed 0O!cN_l|
一年内到期长期借款 Long term loans due within one year C2e.2)y
一年内到期长期应付款 Long term payable due within one year R/b4NGW@
长期借款 Bank loans - Long term "HMP$)d
应付债券-债券面值 Bond payable - Par value }7<5hn E
应付债券-债券溢价 Bond payable - Excess 8Ad606
应付债券-债券折价 Bond payable - Discount 8am`6;O:!
应付债券-应计利息 Bond payable - Accrued interest JEn3`B!*
长期应付款 Long term payable >gtQw!
专项应付款 Specific payable {kI#A?M
其他长期负债 Other long term liabilities Y
L^=t^!4
应交税金-所得税 Tax payable - income tax S
ywu=b
应交税金-增值税 Tax payable - VAT &`|:L(+
应交税金-营业税 Tax payable - business tax iSK+GQ~
应交税金-消费税 Tax payable - consumable tax 1tzV8(7
应交税金-其他 Tax payable - others
}SyxPXs
递延税款贷项 Deferred taxation credit !SOrCMHx
股本 Share capital }|)R
已归还投资 Investment returned tEd.'D8 s
利润分配-其他转入 Profit appropriation - other transfer in 1a0kfM$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ajhEL?%D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %rQuBi# 1f
利润分配-提取储备基金 Profit appropriation - reserve fund Ha>*?`?
yI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y2HxP_s?P?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P'@<:S|
利润分配-利润归还投资 Profit appropriation - return investment by profit UQCo}vM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $L4/I !Yf
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pI
+!92Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I&c ~8Dw
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *TW=/+j
期初未分配利润 Retained earnings, beginning of the year ~i'Nqe_
资本公积-股本溢价 Capital surplus - share premium q=HHNjj8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
,"-Rf<q/
资本公积-接受现金捐赠 Capital surplus - cash donation gB,G.QM*6
资本公积-股权投资准备 Capital surplus - investment reserve "e3["'
资本公积-拨款转入 Capital surplus - subsidiary Id'RL2Kq*&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !4"sX+z9
资本公积-其他 Capital surplus - others txql 2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ',7??Q7j&v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eg+!*>GaX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bZ_mYyBh
盈余公积-储备基金 Surplus reserve - reserve fund ij5g^{_T;8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2],_^XBvB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <3PL@orO
主营业务收入 Sales O^>jdl!TZ
主营业务成本 Cost of sales A?Q a 4i
主营业务税金及附加 Sales tax q}Z3?W
营业费用 Operating expenses iL{M+Ic
管理费用 General and administrative expenses !33#. @[
财务费用 Financial expenses Bc-yxjsw
投资收益 Investment income |xr%6 [Ff
其他业务收入 Other operating income yj6@7@l>A
营业外收入 Non-operating income `?\tUO2_T
补贴收入 Subsidy income :yT-9Ze%q
其他业务支出 Other operating expenses 9&%fq)gS
营业外支出 Non-operating expenses DQ.v+C,
所得税 Income tax aFiCZHohw
~\nBjM2