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 。 3#h@,>Z;
#$JY&!M
现金 Cash in hand /%P,y+<}iG
银行存款 Cash in bank OmaG|2u
其他货币资金-外埠存款Other monetary assets - cash in other cities ];Y tw6A
其他货币资金-银行本票 Other monetary assets - cashier‘s check $3(E0\#O
其他货币资金-银行汇票 Other monetary assets - bank draft VpB+|%@p
其他货币资金-信用卡 Other monetary assets - credit cards B{NGrC`5)
其他货币资金-信用证保证金 Other monetary assets - L/C deposit Lasi)e=$<
其他货币资金-存出投资款 Other monetary assets - cash for investment /z4n?&tM
短期投资-股票投资 Investments - Short term - stocks 0;"
>.
短期投资-债券投资 Investments - Short term - bonds |@dY[VK>
短期投资-基金投资 Investments - Short term - funds ^/7Y3n!|3
短期投资-其他投资 Investments - Short term - others ExSy/^4f
短期投资跌价准备 Provision for short-term investment (?z"_\^n/
长期股权投资-股票投资 Long term equity investment - stocks YF13&E2`\
长期股权投资-其他股权投资 Long term equity investment - others <#e!kWGR?
长期债券投资-债券投资 Long term securities investemnt - bonds :qvaI,
长期债券投资-其他债权投资 Long term securities investment - others C 4\Q8uK
长期投资减值准备 Provision for long-term investment Uy$?B"Z
应收票据 Notes receivable 7@ mP;K0
应收股利 Dividends receivable 34qfP{9!N
应收利息 Interest receivable ptTp63+
应收帐款 Trade debtors 8&v%>wxR@
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors G\
/L.T
预付帐款 Prepayment g#[,4o;
应收补贴款 Allowance receivable h\*I*I8C
其他应收款 Other debtors ;})so
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors A@n//AZM
其他流动资产 Other current assets <nF1f(ky
物资采购 Purchase qZX\riR
原材料 Raw materials nY
_+V{F
包装物 Packing materials rq^VOK|L
低值易耗品 Low value consumbles JPkI+0
材料成本差异 Material cost difference incUa;
自制半成品 Self-manufactured goods TuzH'F
库存商品 Finished goods |3 v+&eVi
商品进销差价 Difference between purchase & sales of commodities yo#fJ`
委托加工物资 Consigned processiong material oqy}?<SQ
委托代销商品 Consignment-out Ve4@^Jy;
受托代销商品 Consignment-in ]PZ\N~T
分期收款发出商品 Goods on instalment sales x$24Nc1a'
存货跌价准备 Provision for obsolete stocks r#WAS2.TP
待摊费用 Prepaid expenses jR{Rd}QtQ
待处理流动资产损益 Unsettled G/L on current assets E7|P\^}m(f
待处理固定资产损益 Unsettled G/L on fixed assets 3
~\S]
委托贷款-本金 Consignment loan - principle Yx<wYzD
委托贷款-利息 Consignment loan - interest 2-gI@8N
PI
委托贷款-减值准备 Consignment loan - provision 4 UnN~
固定资产-房屋建筑物 Fixed assets - Buildings #l_hiD`;r
固定资产-机器设备 Fixed assets - Plant and machinery /w:~!3Aj0+
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures *x&y24
固定资产-运输设备 Fixed assets - Automobiles a9TKp$LP`
累计折旧 Accumulated depreciation q%k _C0
固定资产减值准备 Impairment of fixed assets 1#^r5E4
工程物资-专用材料 Project material - specific materials *gN)a%9
工程物资-专用设备 Project material - specific equipment s
F3M= uz
工程物资-预付大型设备款 Project material - prepaid for equipment @]B
7(j<'R
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production 4GqE%n+ta~
在建工程 Construction in progress ri1:q.:I]
在建工程减值准备 Impairment of construction in progress TAZ+2S# #7
固定资产清理 Disposal of fixed assets p`3$NCJN
无形资产-专利权 Intangible assets - patent XnV$}T:?X
无形资产-非专利技术 Intangible assets - industrial property and know-how %1e{"_$O9
无形资产-商标权 Intangible assets - trademark rights W&Kjh|[1QZ
无形资产-土地使用权 Intangible assets - land use rights w"BMJ+
无形资产-商誉 Intangible assets - goodwill RTv zS]
无形资产减值准备 Impairment of intangible assets \UBQ:+3
长期待摊费用 Deferred assets v6+<F;G3y>
未确认融资费用 Unrecognized finance fees f`8mES'gc8
其他长期资产 Other long term assets KZ/2#`
递延税款借项 Deferred assets debits 73kL>u
应付票据 Notes payable 6O'6,%#
应付帐款 Trade creditors I xE}v%&
预收帐款 Adanvances from customers "3:TrM$|A
代销商品款 Consignment-in payables }A'Ro/n
其他应交款 Other payable to government -O?&+xIK&
其他应付款 Other creditors VNWa3`w
应付股利 Proposed dividends g'1ASMuR
待转资产价值 Donated assets HU+zzTgI
预计负债 Accrued liabilities ~3s\Q%
应付短期债券 Short-term debentures payable wv_<be[?*
其他流动负债 Other current liabilities Shb"Jc_i
预提费用 Accrued expenses {]dH+J7
应付工资 Payroll payable ELQc:
t
-2
应付福利费 Welfare payable TGu]6NzyZ
短期借款-抵押借款 Bank loans - Short term - pledged hXz@ (cF
短期借款-信用借款 Bank loans - Short term - credit hZNAI
短期借款-担保借款 Bank loans - Short term - guaranteed lF.y
Q
一年内到期长期借款 Long term loans due within one year LjMhPzCp
一年内到期长期应付款 Long term payable due within one year :pPn)j$
长期借款 Bank loans - Long term ad[oor/7|
应付债券-债券面值 Bond payable - Par value \h 1 T/_4
应付债券-债券溢价 Bond payable - Excess I6Mr[#*
应付债券-债券折价 Bond payable - Discount eFdN"8EW
应付债券-应计利息 Bond payable - Accrued interest rLOdQN
长期应付款 Long term payable 1#
X*kF
专项应付款 Specific payable F otHITw[
其他长期负债 Other long term liabilities YUsMq3^&
应交税金-所得税 Tax payable - income tax 7T}r]C.
应交税金-增值税 Tax payable - VAT *q |3QHZ
应交税金-营业税 Tax payable - business tax $yg=tWk
应交税金-消费税 Tax payable - consumable tax N"rZK/@}
应交税金-其他 Tax payable - others (YH/#n1"{
递延税款贷项 Deferred taxation credit [p[C45d=<
股本 Share capital cWNWgdk,`V
已归还投资 Investment returned ;f)o_:(JJ
利润分配-其他转入 Profit appropriation - other transfer in SebJ}P1x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >*cg
K}!@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Z* L{;
利润分配-提取储备基金 Profit appropriation - reserve fund W;@9x1jKX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u.Z,HsEO b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !_SIq`5]@
利润分配-利润归还投资 Profit appropriation - return investment by profit d65t"U
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yCOIv!/zy
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve lc2RMu
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hXx.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ' 5%`[&
期初未分配利润 Retained earnings, beginning of the year V_-{TGKX
资本公积-股本溢价 Capital surplus - share premium K JX@?1"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S|?Ht61k
资本公积-接受现金捐赠 Capital surplus - cash donation mtn+bV
R%
资本公积-股权投资准备 Capital surplus - investment reserve 8QNd t
资本公积-拨款转入 Capital surplus - subsidiary F_&bE@k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation I~.d/!>Z
资本公积-其他 Capital surplus - others .a *^6TC.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "~HV!(dRMC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zr5(nAl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yL>wCD,L
盈余公积-储备基金 Surplus reserve - reserve fund Ee?+IZ H7|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T11;LSD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p3YF
主营业务收入 Sales |ZnRr
主营业务成本 Cost of sales b[_${in:
主营业务税金及附加 Sales tax wu2C!gyBo
营业费用 Operating expenses b
R;Zc
管理费用 General and administrative expenses GxR, 3
财务费用 Financial expenses r0 6M.r
投资收益 Investment income }.R].
4gT
其他业务收入 Other operating income b-XC\
营业外收入 Non-operating income !(wH}ti
补贴收入 Subsidy income _p`@/[(|
其他业务支出 Other operating expenses
Lv{xwHnE
营业外支出 Non-operating expenses _noQk3N
所得税 Income tax >)IXc<"wq
Ft)Z'&L