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 。 v77UE"4|c
7FcZxu\
现金 Cash in hand Es7
c2YdU
银行存款 Cash in bank aOGoJCt
C
其他货币资金-外埠存款Other monetary assets - cash in other cities `aAE4Ry?
其他货币资金-银行本票 Other monetary assets - cashier‘s check n'^`;-
其他货币资金-银行汇票 Other monetary assets - bank draft #X'-/q`.
其他货币资金-信用卡 Other monetary assets - credit cards 5X)QW5A
其他货币资金-信用证保证金 Other monetary assets - L/C deposit gi,7X\`KQ
其他货币资金-存出投资款 Other monetary assets - cash for investment *sU,waX
短期投资-股票投资 Investments - Short term - stocks >8I~i:hn
短期投资-债券投资 Investments - Short term - bonds .8^mA1fmX
短期投资-基金投资 Investments - Short term - funds A?#i{R
短期投资-其他投资 Investments - Short term - others 4AJT)I.
短期投资跌价准备 Provision for short-term investment OP=brLGu0
长期股权投资-股票投资 Long term equity investment - stocks S?JCi=
长期股权投资-其他股权投资 Long term equity investment - others hzr,
%r
长期债券投资-债券投资 Long term securities investemnt - bonds }Y.YJXum
长期债券投资-其他债权投资 Long term securities investment - others w/o^OjwQ
长期投资减值准备 Provision for long-term investment #)7`}7N
应收票据 Notes receivable {AD-p!6G
应收股利 Dividends receivable 2[`n<R\
应收利息 Interest receivable }||p#R@?
应收帐款 Trade debtors i4D]>
坏帐准备- 应收帐款 Provision for doubtful debts - trade debtors |e@1@q(a[]
预付帐款 Prepayment f\=
@jV
应收补贴款 Allowance receivable ,= ApnNUgX
其他应收款 Other debtors f\cTd/?Ju
坏帐准备- 其他应收款 Provision for doubtful debts - other debtors I\6C0x
其他流动资产 Other current assets 'XKfKv >;
物资采购 Purchase 59D'*!l-
原材料 Raw materials J[6/dM
包装物 Packing materials drjNK!XL@
低值易耗品 Low value consumbles /c=8$y\%@
材料成本差异 Material cost difference e_ epuki
自制半成品 Self-manufactured goods :2c(.-[`
库存商品 Finished goods ]I,&Bme
商品进销差价 Difference between purchase & sales of commodities J[?oV;O
委托加工物资 Consigned processiong material 33lh~+C
委托代销商品 Consignment-out 2EpQ(G
J
受托代销商品 Consignment-in Hif|z[0$
分期收款发出商品 Goods on instalment sales q!
0HsF
存货跌价准备 Provision for obsolete stocks jW8ad{
待摊费用 Prepaid expenses N7"cMAs\G
待处理流动资产损益 Unsettled G/L on current assets !%t@wQ]\hG
待处理固定资产损益 Unsettled G/L on fixed assets A2\hmp@A@7
委托贷款-本金 Consignment loan - principle paV1o>_Rd
委托贷款-利息 Consignment loan - interest ;q
9Y%*
委托贷款-减值准备 Consignment loan - provision E]~#EFc
固定资产-房屋建筑物 Fixed assets - Buildings GPh;r7xg6
固定资产-机器设备 Fixed assets - Plant and machinery -
i2^ eZl
固定资产-电子设备、器具及家具 Fixed assets - Electronic Equipment, furniture and fixtures 81|[Y'f
固定资产-运输设备 Fixed assets - Automobiles `$1A;wg<
累计折旧 Accumulated depreciation ,x&WE@tD|
固定资产减值准备 Impairment of fixed assets wS|k3^OV%
工程物资-专用材料 Project material - specific materials U`~L}w"
工程物资-专用设备 Project material - specific equipment ZKt{3P
工程物资-预付大型设备款 Project material - prepaid for equipment Y54
yojvV
工程物资-为生产准备的工具及器具 Project material - tools and facilities for production +pq=i
在建工程 Construction in progress apJXRH`
在建工程减值准备 Impairment of construction in progress {f4jE#a>v
固定资产清理 Disposal of fixed assets y{(Dv}
无形资产-专利权 Intangible assets - patent %u9Q`
无形资产-非专利技术 Intangible assets - industrial property and know-how Xmmj.ZUr
无形资产-商标权 Intangible assets - trademark rights sSKD"
无形资产-土地使用权 Intangible assets - land use rights C3=0st$
无形资产-商誉 Intangible assets - goodwill 8SroA$^n
无形资产减值准备 Impairment of intangible assets #s\yO~F-
长期待摊费用 Deferred assets uYlyU~M:D
未确认融资费用 Unrecognized finance fees :yJ#yad
其他长期资产 Other long term assets Ew.6y=Ba
递延税款借项 Deferred assets debits w8q
2f-K-
应付票据 Notes payable ImB5F'HI$
应付帐款 Trade creditors .u&X:jOE
预收帐款 Adanvances from customers %F150$(D
代销商品款 Consignment-in payables J(]b1e
其他应交款 Other payable to government M*T!nwb
其他应付款 Other creditors voRb>xF
应付股利 Proposed dividends GE]
QRKf
待转资产价值 Donated assets X*7VDt=
预计负债 Accrued liabilities k fY;
应付短期债券 Short-term debentures payable EY !o#m
其他流动负债 Other current liabilities f\$_^dV
预提费用 Accrued expenses _Ad63.Uq))
应付工资 Payroll payable EFtn!T
应付福利费 Welfare payable fS'` 9
短期借款-抵押借款 Bank loans - Short term - pledged W+GBSl
短期借款-信用借款 Bank loans - Short term - credit I
t2:2
短期借款-担保借款 Bank loans - Short term - guaranteed WaX!y$/z
一年内到期长期借款 Long term loans due within one year -0`n(`2
一年内到期长期应付款 Long term payable due within one year w?"M
长期借款 Bank loans - Long term Zonn
应付债券-债券面值 Bond payable - Par value x5g&?2[
应付债券-债券溢价 Bond payable - Excess s4f{ziLp
应付债券-债券折价 Bond payable - Discount "t
J[M
应付债券-应计利息 Bond payable - Accrued interest )JyB
长期应付款 Long term payable Rc9>^>w
专项应付款 Specific payable a)S6Z
其他长期负债 Other long term liabilities }3WP:Et
应交税金-所得税 Tax payable - income tax By[M|4a
应交税金-增值税 Tax payable - VAT _'y`hKeI[
应交税金-营业税 Tax payable - business tax QS4~":D/C
应交税金-消费税 Tax payable - consumable tax nRX'J5Q
m<
应交税金-其他 Tax payable - others GHi'ek <?^
递延税款贷项 Deferred taxation credit +>yh`Zb
股本 Share capital qM3NQ8Rm
已归还投资 Investment returned z^9rM"
利润分配-其他转入 Profit appropriation - other transfer in #Ddo` >`&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]NW_oRH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t5 ^hZZ
利润分配-提取储备基金 Profit appropriation - reserve fund V4Qy^nn1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund sc-h O9~k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q TWQ!
利润分配-利润归还投资 Profit appropriation - return investment by profit Y HS/|-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S&l [z,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LtUw
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^HuB40
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (*vBpJyz%
期初未分配利润 Retained earnings, beginning of the year vaVV1
资本公积-股本溢价 Capital surplus - share premium e=#D
1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hhU\$'0B-
资本公积-接受现金捐赠 Capital surplus - cash donation H<nA*Zf2@R
资本公积-股权投资准备 Capital surplus - investment reserve 5TeGdfu @
资本公积-拨款转入 Capital surplus - subsidiary h~._R6y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation h'vBWtMa
资本公积-其他 Capital surplus - others e6 <9`Xg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve IY!8j$
'|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I+3=|Vef
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;>5]KNj
盈余公积-储备基金 Surplus reserve - reserve fund @x[A^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -I*vl
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2zv:j7
主营业务收入 Sales OYmutq
主营业务成本 Cost of sales sUiO~<Ozpk
主营业务税金及附加 Sales tax 9R-2\D]
营业费用 Operating expenses K2v[_a~@
管理费用 General and administrative expenses F]<2nb7
财务费用 Financial expenses p7izy$Wc
投资收益 Investment income Y}C|4"V
其他业务收入 Other operating income 8NNs_~+x}
营业外收入 Non-operating income QWt3KW8)
补贴收入 Subsidy income kPA g*
其他业务支出 Other operating expenses fb[lL7
营业外支出 Non-operating expenses Pv)^L
所得税 Income tax 5xj8^W^G9
]|K6Z>V