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 。 (M;d*gNr
L7- JK3/E
现金 Cash in hand B_#M)d
O
银行存款 Cash in bank f`vWCb
其他货币资金-外埠存款Other monetary assets - cash in other cities v+EJ
$
其他货币资金-银行本票 Other monetary assets - cashier‘s check $lB!Q8a$
其他货币资金-银行汇票 Other monetary assets - bank draft NjS<DzKhK
其他货币资金-信用卡 Other monetary assets - credit cards 0<A*I{,4L
其他货币资金-信用证保证金 Other monetary assets - L/C deposit H1~9f{
其他货币资金-存出投资款 Other monetary assets - cash for investment bPV}T`
短期投资-股票投资 Investments - Short term - stocks Dg^s$2
短期投资-债券投资 Investments - Short term - bonds F6{
O
短期投资-基金投资 Investments - Short term - funds `?&C5*P
短期投资-其他投资 Investments - Short term - others %eF=;q
短期投资跌价准备 Provision for short-term investment |1kA6/
长期股权投资-股票投资 Long term equity investment - stocks r
*N@%T
长期股权投资-其他股权投资 Long term equity investment - others V#599-
长期债券投资-债券投资 Long term securities investemnt - bonds Oc~<`C~
长期债券投资-其他债权投资 Long term securities investment - others 5 3+C;]J
长期投资减值准备 Provision for long-term investment .4 NcaMj
应收票据 Notes receivable %N\45nYU:
应收股利 Dividends receivable 4EeVO5
应收利息 Interest receivable [C
ezz5
应收帐款 Trade debtors M G&vduu
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors =H-BsX?P
预付帐款 Prepayment -iy17$
应收补贴款 Allowance receivable FBi&MZ`
其他应收款 Other debtors </9c=GoJ
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors T*k{^=6"!
其他流动资产 Other current assets (CAVOed
物资采购 Purchase aEUEy:.
原材料 Raw materials 9u^za!pE
包装物 Packing materials 3kr.'O
低值易耗品 Low value consumbles SP=8v0
材料成本差异 Material cost difference \Pfm>$Ib=
自制半成品 Self-manufactured goods j0cB#M44
库存商品 Finished goods cor!S a>
商品进销差价 Difference between purchase & sales of commodities c8l\1ce?7
委托加工物资 Consigned processiong material s7`2ky()kz
委托代销商品 Consignment-out u<\Sf" fs
受托代销商品 Consignment-in N+UBXhh
分期收款发出商品 Goods on instalment sales 3cqc<
存货跌价准备 Provision for obsolete stocks ZjK'gu8*
待摊费用 Prepaid expenses BMzS3;1_
待处理流动资产损益 Unsettled G/L on current assets HlxgJw~<
待处理固定资产损益 Unsettled G/L on fixed assets ^AwDZX
委托贷款-本金 Consignment loan - principle Q >h7H{c
委托贷款-利息 Consignment loan - interest fob.?ID-;
委托贷款-减值准备 Consignment loan - provision IYr4
固定资产-房屋建筑物 Fixed assets - Buildings lA,[&
固定资产-机器设备 Fixed assets - Plant and machinery F{&0(6^p!
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures V#&S&dn
固定资产-运输设备 Fixed assets - Automobiles :y~l?0b&8
累计折旧 Accumulated depreciation KWVl7Kw#e
固定资产减值准备 Impairment of fixed assets \!)1n[N
工程物资-专用材料 Project material - specific materials (^|vN;
工程物资-专用设备 Project material - specific equipment KjV1->r#
工程物资-预付大型设备款 Project material - prepaid for equipment Y4Jaw2b
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 1A7(s0J8 :
在建工程 Construction in progress 0VgsV;
在建工程减值准备 Impairment of construction in progress AhVV
固定资产清理 Disposal of fixed assets EzU=q
E
无形资产-专利权 Intangible assets - patent jJkc vC8d
无形资产-非专利技术 Intangible assets - industrial property and know-how ~Ctq
无形资产-商标权 Intangible assets - trademark rights (Ixmg=C6y
无形资产-土地使用权 Intangible assets - land use rights n~yhX%=_Du
无形资产-商誉 Intangible assets - goodwill K}dvXO@=|c
无形资产减值准备 Impairment of intangible assets @vi;P ^1!
长期待摊费用 Deferred assets p ^I#9(PT
未确认融资费用 Unrecognized finance fees DoEN`K\U
其他长期资产 Other long term assets ];{CNDAL2
递延税款借项 Deferred assets debits >
8!9
应付票据 Notes payable CDFX>>N
应付帐款 Trade creditors -
[vH4~
预收帐款 Adanvances from customers rV/! VJ6x
代销商品款 Consignment-in payables [@/x
其他应交款 Other payable to government O=}jg0k
其他应付款 Other creditors V(!-xu1,
应付股利 Proposed dividends u$V@akk
待转资产价值 Donated assets O1z3(
预计负债 Accrued liabilities -[A=\]RfJ
应付短期债券 Short-term debentures payable Q$S|L C
其他流动负债 Other current liabilities ]%6X
E)
预提费用 Accrued expenses D0p>Q^w
应付工资 Payroll payable Q[% +y.
应付福利费 Welfare payable N9AM% H$7
短期借款-抵押借款 Bank loans - Short term - pledged d/I*$UC
短期借款-信用借款 Bank loans - Short term - credit li)shp)
短期借款-担保借款 Bank loans - Short term - guaranteed :8Ql(I
一年内到期长期借款 Long term loans due within one year 8(GJz ~y
一年内到期长期应付款 Long term payable due within one year pM_oIH'8:
长期借款 Bank loans - Long term II}3w#r4
应付债券-债券面值 Bond payable - Par value $tca:
b}Mk
应付债券-债券溢价 Bond payable - Excess ~&8
bVA= .
应付债券-债券折价 Bond payable - Discount K2oyHw<mk
应付债券-应计利息 Bond payable - Accrued interest /-C6I:
长期应付款 Long term payable Ov~>* [
专项应付款 Specific payable l%xjCuuhU
其他长期负债 Other long term liabilities mT#ebeBaf
应交税金-所得税 Tax payable - income tax aL0,=g%
应交税金-增值税 Tax payable - VAT r=^?
应交税金-营业税 Tax payable - business tax 5|bc*iqU
应交税金-消费税 Tax payable - consumable tax &6#Ft]6~
应交税金-其他 Tax payable - others 4X:S#z
递延税款贷项 Deferred taxation credit L3^+`e
股本 Share capital @xPWR=Lb
已归还投资 Investment returned ~e<h2/Xc
利润分配-其他转入 Profit appropriation - other transfer in [<A|\d'x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H6%%n
X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l]__!X
利润分配-提取储备基金 Profit appropriation - reserve fund GMYfcZ/,K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g/e2t=qP
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4^AdSuV
利润分配-利润归还投资 Profit appropriation - return investment by profit 9/I|oh_
G
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .0u@PcE:O
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =S}SZYwl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z !:%Hbh=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4lpkq
期初未分配利润 Retained earnings, beginning of the year dG*2-v^G
资本公积-股本溢价 Capital surplus - share premium rIZ^ix-N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nEboet-#D0
资本公积-接受现金捐赠 Capital surplus - cash donation `_5{:
9N$
资本公积-股权投资准备 Capital surplus - investment reserve 2<8JY4]!]
资本公积-拨款转入 Capital surplus - subsidiary u40<>A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7!%xJ!
资本公积-其他 Capital surplus - others 5Uha,Q9SA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve +{pS2I}d
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jxNnrIA
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %cFqD
& 6
盈余公积-储备基金 Surplus reserve - reserve fund FJ(}@U}57
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k_hs g6Ur.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sAfNu~d
主营业务收入 Sales Sk|DVV$
主营业务成本 Cost of sales )xj
!7:n)
主营业务税金及附加 Sales tax zKX|m-i|2
营业费用 Operating expenses eg
Zb)pP
管理费用 General and administrative expenses 0L|D1
_k[
财务费用 Financial expenses >7I"_#x1:
投资收益 Investment income W"*~1$vf
其他业务收入 Other operating income 1/%g
VB8
营业外收入 Non-operating income lzup! `g
补贴收入 Subsidy income 2qxed
e
其他业务支出 Other operating expenses kKEs >a
营业外支出 Non-operating expenses KBkS>0;X
所得税 Income tax <maYS2
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