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 。 dV( "g],
_8f?
H#&
现金 Cash in hand (zO)J`z>
银行存款 Cash in bank hPP,D\#
其他货币资金-外埠存款Other monetary assets - cash in other cities Br
,^4w[Hq
其他货币资金-银行本票 Other monetary assets - cashier‘s check 007(k"=oV
其他货币资金-银行汇票 Other monetary assets - bank draft YA:7^-Bv
其他货币资金-信用卡 Other monetary assets - credit cards [vJLj>@
其他货币资金-信用证保证金 Other monetary assets - L/C deposit m4<5jC`-M
其他货币资金-存出投资款 Other monetary assets - cash for investment 7l%]/`Y-
短期投资-股票投资 Investments - Short term - stocks xDU{I0M
短期投资-债券投资 Investments - Short term - bonds
!\Dl
X|
短期投资-基金投资 Investments - Short term - funds J ^y1=PM
短期投资-其他投资 Investments - Short term - others ID#p5`3n
短期投资跌价准备 Provision for short-term investment *" ("^_x\
长期股权投资-股票投资 Long term equity investment - stocks gyt[ZN_2
长期股权投资-其他股权投资 Long term equity investment - others ;_HG
5}i
长期债券投资-债券投资 Long term securities investemnt - bonds {c;][>l
长期债券投资-其他债权投资 Long term securities investment - others
Fbpe`pS+V
长期投资减值准备 Provision for long-term investment 7H+IW4Ma
应收票据 Notes receivable
w6RB|^
应收股利 Dividends receivable )H'SU_YU
应收利息 Interest receivable gB;5&;T:
应收帐款 Trade debtors AO R{Xm
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors 6dCS Gb
预付帐款 Prepayment s?:&#
应收补贴款 Allowance receivable 2+2Gl7" s
其他应收款 Other debtors I:ag}L
8`
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors zXop@"(e
其他流动资产 Other current assets [%);N\o2Y
物资采购 Purchase N5yt'.d
原材料 Raw materials Hz*5ZIw
包装物 Packing materials Tke3X\|
低值易耗品 Low value consumbles vpS
&w
材料成本差异 Material cost difference /f5*KRM
自制半成品 Self-manufactured goods . paA0j
库存商品 Finished goods X{ZcJ8K
商品进销差价 Difference between purchase & sales of commodities fbG+.'
委托加工物资 Consigned processiong material \I@hDMqv
委托代销商品 Consignment-out \-]zXKl2k
受托代销商品 Consignment-in PQkFzyk
分期收款发出商品 Goods on instalment sales BrHw02G
存货跌价准备 Provision for obsolete stocks O3YD
jas
待摊费用 Prepaid expenses /e2CB "c
待处理流动资产损益 Unsettled G/L on current assets vDeb?n
待处理固定资产损益 Unsettled G/L on fixed assets AqdQiZ^9
委托贷款-本金 Consignment loan - principle R;G"LT
委托贷款-利息 Consignment loan - interest 8l?mNapy
委托贷款-减值准备 Consignment loan - provision StuQ}
固定资产-房屋建筑物 Fixed assets - Buildings a7]wPXKq
固定资产-机器设备 Fixed assets - Plant and machinery un)YK
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures K4G43P5q`
固定资产-运输设备 Fixed assets - Automobiles ho'Ihep,L
累计折旧 Accumulated depreciation r+0<A.''a
固定资产减值准备 Impairment of fixed assets H n^)Xw
工程物资-专用材料 Project material - specific materials z(8:7 G
工程物资-专用设备 Project material - specific equipment sbju3nvk
工程物资-预付大型设备款 Project material - prepaid for equipment u6B,V
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production RjcU0$Hi
在建工程 Construction in progress ,w9:)B7
在建工程减值准备 Impairment of construction in progress +2KYtyI
固定资产清理 Disposal of fixed assets 2
`Ojw_$W7
无形资产-专利权 Intangible assets - patent k%|Sl>{Ir
无形资产-非专利技术 Intangible assets - industrial property and know-how !Qqi%
无形资产-商标权 Intangible assets - trademark rights iF_#cmSy$
无形资产-土地使用权 Intangible assets - land use rights ,cesQ
ou
无形资产-商誉 Intangible assets - goodwill +.EP_2f9
无形资产减值准备 Impairment of intangible assets N<$dbqoT|
长期待摊费用 Deferred assets .Wr%l$~
未确认融资费用 Unrecognized finance fees NrVE[Z#
其他长期资产 Other long term assets |=o)|z2
递延税款借项 Deferred assets debits 9 W7 ljUg
应付票据 Notes payable Un~8N
应付帐款 Trade creditors mBrH`!
预收帐款 Adanvances from customers tbH`VD"u
代销商品款 Consignment-in payables YLx4qE
其他应交款 Other payable to government I<``d Ne9Q
其他应付款 Other creditors *%nV<}e^_=
应付股利 Proposed dividends =hP7Hea(N
待转资产价值 Donated assets 9i=HZ\s3
预计负债 Accrued liabilities !jySID?q
应付短期债券 Short-term debentures payable =^9I)JW
其他流动负债 Other current liabilities ~fht [S?@M
预提费用 Accrued expenses Ik\n/EE
应付工资 Payroll payable s-Z<
应付福利费 Welfare payable
4eRV?tE9
短期借款-抵押借款 Bank loans - Short term - pledged 4X1!t
短期借款-信用借款 Bank loans - Short term - credit #hQ#_7
短期借款-担保借款 Bank loans - Short term - guaranteed
_<8~CWo:
一年内到期长期借款 Long term loans due within one year O-=~
Bn
_
一年内到期长期应付款 Long term payable due within one year Nuebxd
长期借款 Bank loans - Long term B&M-em=
应付债券-债券面值 Bond payable - Par value XHh
!Q0v;
应付债券-债券溢价 Bond payable - Excess eXYf"hU,
应付债券-债券折价 Bond payable - Discount N|N#-
应付债券-应计利息 Bond payable - Accrued interest _=\J :r|Y:
长期应付款 Long term payable vg"$&YX9"
专项应付款 Specific payable 0p31C7!
其他长期负债 Other long term liabilities Gkr]8J
应交税金-所得税 Tax payable - income tax C5F=J8pY
应交税金-增值税 Tax payable - VAT ;usR=i36b
应交税金-营业税 Tax payable - business tax V#P`FX
应交税金-消费税 Tax payable - consumable tax :f/T$fa*
应交税金-其他 Tax payable - others \Qgc7ev
递延税款贷项 Deferred taxation credit Qf
.ASC
股本 Share capital v]?zG&Jh
已归还投资 Investment returned zgnZ72%
利润分配-其他转入 Profit appropriation - other transfer in ( Ev=kO
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J6C/`)+w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &<>NP?j}
利润分配-提取储备基金 Profit appropriation - reserve fund e*!0|#-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y[64O x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~x-v%x6
利润分配-利润归还投资 Profit appropriation - return investment by profit n90DS/Yx
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7/969h^s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wxc24y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $[xS>iuD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares LZI[5tA "
期初未分配利润 Retained earnings, beginning of the year unB`n'L
资本公积-股本溢价 Capital surplus - share premium [X7KlS9x2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S11ME
资本公积-接受现金捐赠 Capital surplus - cash donation xCYK"v6\
资本公积-股权投资准备 Capital surplus - investment reserve np6R\Q!&
资本公积-拨款转入 Capital surplus - subsidiary Pea2ENe3
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +.2OZ3(
资本公积-其他 Capital surplus - others k5@
PZFV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @d1YN]ede
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~#];&WE
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve crbph.0
盈余公积-储备基金 Surplus reserve - reserve fund H2JKQm_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v 1VH&~e
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {~"fq.h!M
主营业务收入 Sales L']"I^(N
主营业务成本 Cost of sales 5XzN%<_h9
主营业务税金及附加 Sales tax 53<.Knw5a
营业费用 Operating expenses L:_GpZ_
管理费用 General and administrative expenses WdZ_^
财务费用 Financial expenses 9-"!v0['
投资收益 Investment income .gclE~h.
其他业务收入 Other operating income $V\Dl]a1
营业外收入 Non-operating income yBl9 a-2A
补贴收入 Subsidy income 9q ]n&5
其他业务支出 Other operating expenses ]J^/`gc
营业外支出 Non-operating expenses ^:u-wr8?{
所得税 Income tax gA:unsI
^5n#hSqZ=M